{"id":5432,"date":"2026-04-01T15:56:47","date_gmt":"2026-04-01T08:56:47","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5432"},"modified":"2026-04-01T15:56:47","modified_gmt":"2026-04-01T08:56:47","slug":"thong-tu-28-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thong-tu-28-2026\/","title":{"rendered":"Th\u00f4ng t\u01b0 28\/2026\/TT-BTC: Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00e0 c\u01b0 tr\u00fa"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/toan-van-thong-tu-282026ttbtc-ve-muc-thu-nop-phi-le-phi-trong-xuat-canh-nhap-canh-qua-canh-cu-tru-t-261474.html\" target=\"_blank\" rel=\"noopener\"><b>Th\u00f4ng t\u01b0 28\/2026\/TT-BTC<\/b><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/3\/2026, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p ph\u00ed v\u00e0 l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh, c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn di chuy\u1ec3n qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 28\/2026\/TT-BTC t\u1eeb ng\u00e0y 01\/4\/2026 gi\u00fap minh b\u1ea1ch h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1eefng ch\u1eafc cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi chuy\u00ean vi\u00ean k\u1ebf to\u00e1n, hi\u1ec3u \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p v\u00e0 m\u1ee9c thu l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh. H\u00e3y c\u00f9ng MAN \u2013 Master Accountant Network \u0111i s\u00e2u v\u00e0o chi ti\u1ebft c\u00e1c n\u1ed9i dung c\u1ed1t l\u00f5i ngay d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 28\/2026\/TT-BTC<\/b><\/h2>\n<figure id=\"attachment_5434\" aria-describedby=\"caption-attachment-5434\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5434\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-28_2026_TT-BTC.jpg\" alt=\"Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 28\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-28_2026_TT-BTC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-28_2026_TT-BTC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-28_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-28_2026_TT-BTC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-28_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5434\" class=\"wp-caption-text\">Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 28\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 28\/2026\/TT-BTC quy \u0111\u1ecbnh to\u00e0n di\u1ec7n v\u1ec1 ng\u01b0\u1eddi n\u1ed9p, t\u1ed5 ch\u1ee9c thu v\u00e0 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c xu\u1ea5t nh\u1eadp c\u1ea3nh. N\u1ed9i dung bao g\u1ed3m l\u1ec7 ph\u00ed c\u1ea5p h\u1ed9 chi\u1ebfu cho c\u00f4ng d\u00e2n Vi\u1ec7t Nam v\u00e0 ph\u00ed c\u1ea5p th\u1ecb th\u1ef1c cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 28\/2026\/TT-BTC, ng\u01b0\u1eddi n\u1ed9p ph\u00ed v\u00e0 l\u1ec7 ph\u00ed bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, doanh nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> Khi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn h\u1ed9 chi\u1ebfu, gi\u1ea5y th\u00f4ng h\u00e0nh, gi\u1ea5y ph\u00e9p xu\u1ea5t c\u1ea3nh, tem \u201cAB\u201d ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i:<\/b><span style=\"font-weight: 400;\"> Khi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb c\u1ea5p th\u1ecb th\u1ef1c (visa) v\u00e0 c\u00e1c gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb c\u01b0 tr\u00fa, xu\u1ea5t nh\u1eadp c\u1ea3nh t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i n\u1ed9p ph\u00ed theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c thu ph\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m thu \u0111\u00fang theo Bi\u1ec3u m\u1ee9c thu ban h\u00e0nh. Vi\u1ec7c <\/span><a href=\"https:\/\/thue.man.net.vn\/phan-biet-phi-va-le-phi\/\"><span style=\"font-weight: 400;\">ph\u00e2n \u0111\u1ecbnh r\u00f5 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/span><\/a><span style=\"font-weight: 400;\"> gi\u00fap doanh nghi\u1ec7p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 trong ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Bi\u1ec3u m\u1ee9c thu ph\u00ed v\u00e0 l\u1ec7 ph\u00ed chi ti\u1ebft theo Th\u00f4ng t\u01b0 28\/2026\/TT-BTC<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c thu t\u1ea1i Th\u00f4ng t\u01b0 28\/2026\/TT-BTC \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c m\u1ee9c thu ph\u1ed5 bi\u1ebfn:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p bi\u1ec3u m\u1ee9c thu ph\u00ed v\u00e0 l\u1ec7 ph\u00ed chi ti\u1ebft theo Th\u00f4ng t\u01b0 28\/2026\/TT-BTC<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u9759\u606f\u6001<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung thu<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c thu (VND\/USD)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\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;\">L\u1ec7 ph\u00ed c\u1ea5p h\u1ed9 chi\u1ebfu m\u1edbi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200.000 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea5p l\u1ea7n \u0111\u1ea7u\/c\u1ea5p l\u1ea1i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1ec7 ph\u00ed c\u1ea5p l\u1ea1i h\u1ed9 chi\u1ebfu do h\u1ecfng\/m\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">400.000 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 28\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ecb th\u1ef1c c\u00f3 gi\u00e1 tr\u1ecb m\u1ed9t l\u1ea7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu b\u1eb1ng USD ho\u1eb7c VND quy \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ecb th\u1ef1c gi\u00e1 tr\u1ecb nhi\u1ec1u l\u1ea7n (d\u01b0\u1edbi 03 th\u00e1ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 362\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\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;\">Th\u1ecb th\u1ef1c gi\u00e1 tr\u1ecb nhi\u1ec1u l\u1ea7n (03 &#8211; 06 th\u00e1ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">95 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea5p th\u1ebb t\u1ea1m tr\u00fa (01 &#8211; 02 n\u0103m)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">145 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 28\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gia h\u1ea1n t\u1ea1m tr\u00fa<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>C\u01a1 ch\u1ebf quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7:<\/b><span style=\"font-weight: 400;\"> Ph\u00ed c\u1ea5p th\u1ecb th\u1ef1c v\u00e0 c\u00e1c gi\u1ea5y t\u1edd cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i thu b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c \u0110\u00f4la M\u1ef9 (USD). \u0110\u1ed1i v\u1edbi m\u1ee9c thu quy \u0111\u1ecbnh b\u1eb1ng USD, t\u1ed5 ch\u1ee9c thu c\u00f3 th\u1ec3 thu b\u1eb1ng USD ho\u1eb7c b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 362\/2025\/N\u0110-CP ng\u00e0y 31\/12\/2025.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed theo \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 28\/2026\/TT-BTC<\/b><\/h2>\n<figure id=\"attachment_5433\" aria-describedby=\"caption-attachment-5433\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5433\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-mien-phi-va-le-phi-theo-Dieu-5-Thong-tu-28_2026_TT-BTC.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed theo \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 28\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-mien-phi-va-le-phi-theo-Dieu-5-Thong-tu-28_2026_TT-BTC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-mien-phi-va-le-phi-theo-Dieu-5-Thong-tu-28_2026_TT-BTC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-mien-phi-va-le-phi-theo-Dieu-5-Thong-tu-28_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-mien-phi-va-le-phi-theo-Dieu-5-Thong-tu-28_2026_TT-BTC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-mien-phi-va-le-phi-theo-Dieu-5-Thong-tu-28_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5433\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed theo \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 28\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch \u0111\u1ed1i ngo\u1ea1i v\u00e0 nh\u00e2n \u0111\u1ea1o, Th\u00f4ng t\u01b0 28\/2026\/TT-BTC quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n ph\u00ed, l\u1ec7 ph\u00ed r\u1ea5t c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 5 nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed (Ph\u00ed th\u1ecb th\u1ef1c v\u00e0 gi\u1ea5y t\u1edd c\u01b0 tr\u00fa)<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1ch m\u1eddi (k\u1ec3 c\u1ea3 v\u1ee3 ho\u1eb7c ch\u1ed3ng, con) c\u1ee7a \u0110\u1ea3ng, Nh\u00e0 n\u01b0\u1edbc, Ch\u00ednh ph\u1ee7, Qu\u1ed1c h\u1ed9i ho\u1eb7c c\u1ee7a l\u00e3nh \u0111\u1ea1o \u0110\u1ea3ng, Nh\u00e0 n\u01b0\u1edbc, Ch\u00ednh ph\u1ee7, Qu\u1ed1c h\u1ed9i m\u1eddi v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u00ean ch\u1ee9c, nh\u00e2n vi\u00ean c\u1ee7a c\u00e1c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, l\u00e3nh s\u1ef1 n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 gia \u0111\u00ecnh h\u1ecd (v\u1ee3\/ch\u1ed3ng v\u00e0 con d\u01b0\u1edbi 18 tu\u1ed5i), kh\u00f4ng ph\u1ea3i c\u00f4ng d\u00e2n Vi\u1ec7t Nam v\u00e0 kh\u00f4ng th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf c\u00f3 \u0111i c\u00f3 l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n ph\u00ed theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam k\u00fd k\u1ebft\/tham gia ho\u1eb7c theo nguy\u00ean t\u1eafc c\u00f3 \u0111i c\u00f3 l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c c\u1ee9u tr\u1ee3 ho\u1eb7c gi\u00fap \u0111\u1ee1 nh\u00e2n \u0111\u1ea1o cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea5p th\u1ecb th\u1ef1c, t\u1ea1m tr\u00fa \u0111\u1ec3 xu\u1ea5t c\u1ea3nh cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i vi ph\u1ea1m ph\u00e1p lu\u1eadt b\u1ecb x\u1eed l\u00fd nh\u01b0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh v\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc h\u1ecd kh\u00f4ng ch\u1ecbu kinh ph\u00ed. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh do t\u1ed5 ch\u1ee9c thu ph\u00ed quy\u1ebft \u0111\u1ecbnh c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea5p th\u1ebb mi\u1ec5n th\u1ecb th\u1ef1c \u0111\u1eb7c bi\u1ec7t cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c di\u1ec7n \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c bi\u1ec7t c\u1ea7n \u01b0u \u0111\u00e3i ph\u1ee5c v\u1ee5 ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do an ninh, \u0111\u1ed1i ngo\u1ea1i, h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf ho\u1eb7c c\u1ea7n tranh th\u1ee7 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng t\u1ed5 ch\u1ee9c thu ph\u00ed.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed c\u1ea5p h\u1ed9 chi\u1ebfu<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 quy\u1ebft \u0111\u1ecbnh tr\u1ee5c xu\u1ea5t b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n n\u01b0\u1edbc s\u1edf t\u1ea1i nh\u01b0ng kh\u00f4ng c\u00f3 h\u1ed9 chi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i v\u1ec1 n\u01b0\u1edbc theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 vi\u1ec7c nh\u1eadn tr\u1edf l\u1ea1i c\u00f4ng d\u00e2n nh\u01b0ng kh\u00f4ng c\u00f3 h\u1ed9 chi\u1ebfu v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do nh\u00e2n \u0111\u1ea1o.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 th\u1ea9m quy\u1ec1n v\u00e0 th\u1ee7 t\u1ee5c mi\u1ec5n ph\u00ed<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee7 tr\u01b0\u1edfng t\u1ed5 ch\u1ee9c thu ph\u00ed quy\u1ebft \u0111\u1ecbnh vi\u1ec7c \u00e1p d\u1ee5ng mi\u1ec5n ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111i c\u00f3 l\u1ea1i ho\u1eb7c l\u00fd do an ninh, \u0111\u1ed1i ngo\u1ea1i \u0111\u1eb7c th\u00f9. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i \u0111\u00f3ng d\u1ea5u <\/span><b>\u201cMi\u1ec5n thu ph\u00ed\u201d<\/b><span style=\"font-weight: 400;\"> \u6216\u8005 <\/span><b>\u201cMi\u1ec5n thu l\u1ec7 ph\u00ed&#8221; (GRATIS)<\/b><span style=\"font-weight: 400;\"> v\u00e0o gi\u1ea5y t\u1edd \u0111\u00e3 c\u1ea5p (tr\u1eeb th\u1ebb mi\u1ec5n th\u1ecb th\u1ef1c \u0111\u1eb7c bi\u1ec7t).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy tr\u00ecnh khai, n\u1ed9p v\u00e0 ho\u00e0n tr\u1ea3 ti\u1ec1n theo Th\u00f4ng t\u01b0 28\/2026\/TT-BTC<\/b><\/h2>\n<figure id=\"attachment_5435\" aria-describedby=\"caption-attachment-5435\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5435\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-khai-nop-va-hoan-tra-tien-theo-Thong-tu-28_2026_TT-BTC.jpg\" alt=\"Quy tr\u00ecnh khai, n\u1ed9p v\u00e0 ho\u00e0n tr\u1ea3 ti\u1ec1n theo Th\u00f4ng t\u01b0 28\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-khai-nop-va-hoan-tra-tien-theo-Thong-tu-28_2026_TT-BTC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-khai-nop-va-hoan-tra-tien-theo-Thong-tu-28_2026_TT-BTC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-khai-nop-va-hoan-tra-tien-theo-Thong-tu-28_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-khai-nop-va-hoan-tra-tien-theo-Thong-tu-28_2026_TT-BTC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-khai-nop-va-hoan-tra-tien-theo-Thong-tu-28_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5435\" class=\"wp-caption-text\">Quy tr\u00ecnh khai, n\u1ed9p v\u00e0 ho\u00e0n tr\u1ea3 ti\u1ec1n theo Th\u00f4ng t\u01b0 28\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 28\/2026\/TT-BTC y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c thu n\u1ed9p 100% s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c (bao g\u1ed3m c\u1ea3 l\u00e3i ph\u00e1t sinh tr\u00ean s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n li\u00ean quan) v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u01b0\u01a1ng, ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng. Ngu\u1ed3n chi ph\u00ed trang tr\u1ea3i cho ho\u1ea1t \u0111\u1ed9ng thu ph\u00ed \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr\u00ed trong d\u1ef1 to\u00e1n theo \u0111\u1ecbnh m\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 v\u1ea5n \u0111\u1ec1 ho\u00e0n tr\u1ea3 ti\u1ec1n, Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi l\u1ec7 ph\u00ed (H\u1ed9 chi\u1ebfu, tem AB&#8230;):<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed nh\u01b0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y t\u1edd, t\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 thu khi th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p t\u1ef1 t\u1eeb ch\u1ed1i nh\u1eadn k\u1ebft qu\u1ea3 x\u1eed l\u00fd, ti\u1ec1n l\u1ec7 ph\u00ed s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi ph\u00ed (Th\u1ecb th\u1ef1c v\u00e0 gi\u1ea5y t\u1edd c\u01b0 tr\u00fa):<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p \u0111\u00e3 n\u1ed9p ph\u00ed nh\u01b0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p gi\u1ea5y t\u1edd ho\u1eb7c t\u1eeb ch\u1ed1i nh\u1eadn k\u1ebft qu\u1ea3 x\u1eed l\u00fd h\u1ed3 s\u01a1, t\u1ed5 ch\u1ee9c thu ph\u00ed <\/span><b>kh\u00f4ng ho\u00e0n tr\u1ea3<\/b><span style=\"font-weight: 400;\"> s\u1ed1 ti\u1ec1n \u0111\u00e3 thu.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t h\u00e0nh vi thu ph\u00ed sai quy \u0111\u1ecbnh (Ngh\u1ecb \u0111\u1ecbnh 2\/2026\/N\u0110-CP)<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang m\u1ee9c thu quy \u0111\u1ecbnh t\u1ea1i <\/span><b>Th\u00f4ng t\u01b0 28\/2026\/TT-BTC<\/b><span style=\"font-weight: 400;\"> l\u00e0 b\u1eaft bu\u1ed9c. Theo Kho\u1ea3n 2 \u0110i\u1ec1u 10 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-02-2026-ND-CP-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-phi-va-le-phi-681542.aspx\" target=\"_blank\" rel=\"noopener\"><b>Ngh\u1ecb \u0111\u1ecbnh 2\/2026\/N\u0110-CP<\/b><\/a><span style=\"font-weight: 400;\">, h\u00e0nh vi thu ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng \u0111\u00fang m\u1ee9c quy \u0111\u1ecbnh s\u1ebd b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 s\u1ed1 ti\u1ec1n vi ph\u1ea1m, m\u1ee9c ph\u1ea1t d\u00e0nh cho t\u1ed5 ch\u1ee9c thu sai quy \u0111\u1ecbnh l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Vi ph\u1ea1m d\u01b0\u1edbi 10 tri\u1ec7u \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea1t t\u1eeb 1.000.000\u0111 \u0111\u1ebfn 2.000.000\u0111.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1eeb 10 tri\u1ec7u \u0111\u1ebfn d\u01b0\u1edbi 30 tri\u1ec7u \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea1t t\u1eeb 2.000.000\u0111 \u0111\u1ebfn 6.000.000\u0111.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1eeb 30 tri\u1ec7u \u0111\u1ebfn d\u01b0\u1edbi 50 tri\u1ec7u \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea1t t\u1eeb 6.000.000\u0111 \u0111\u1ebfn 10.000.000\u0111.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1eeb 50 tri\u1ec7u \u0111\u1ebfn d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea1t t\u1eeb 10.000.000\u0111 \u0111\u1ebfn 20.000.000\u0111.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1eeb 100 tri\u1ec7u \u0111\u1ebfn d\u01b0\u1edbi 300 tri\u1ec7u \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea1t t\u1eeb 20.000.000\u0111 \u0111\u1ebfn 60.000.000\u0111.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea1t t\u1eeb 60.000.000\u0111 \u0111\u1ebfn <\/span><b>100.000.000\u0111<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Theo Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 2\/2026\/N\u0110-CP, m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi <\/span><\/i><b><i>c\u00e1 nh\u00e2n<\/i><\/b><i><span style=\"font-weight: 400;\"> b\u1eb1ng 1\/2 m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c.<\/span><\/i><\/p>\n<h3 style=\"text-align: justify;\"><b>Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh ph\u1ea1t ti\u1ec1n, ch\u1ee7 th\u1ec3 vi ph\u1ea1m bu\u1ed9c ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n tr\u1ea3 to\u00e0n b\u1ed9 ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu sai cho ng\u01b0\u1eddi n\u1ed9p. N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi n\u1ed9p, ph\u1ea3i n\u1ed9p to\u00e0n b\u1ed9 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bu\u1ed9c th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed theo Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 28\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd then ch\u1ed1t c\u1ea7n \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t quan t\u00e2m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 minh b\u1ea1ch t\u00e0i ch\u00ednh. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 2\/2026\/N\u0110-CP c\u0169ng gi\u00fap c\u00e1c \u0111\u01a1n v\u1ecb thu ph\u00ed th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u1ea7n gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u1ec1 c\u00e1c quy \u0111\u1ecbnh m\u1edbi, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">. Ch\u00fang t\u00f4i chuy\u00ean cung c\u1ea5p <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><b>\u7a0e\u52a1\u4f1a\u8ba1<\/b><\/a><b>, <\/b><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><b>\u7a0e\u52a1\u54a8\u8be2<\/b><\/a><span style=\"font-weight: 400;\"> \u548c<\/span> <a href=\"https:\/\/thue.man.net.vn\/bao-cao-thue-tron-goi\/\"><b>\u7a0e\u52a1\u7533\u62a5<\/b><\/a><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p, cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 28\/2026\/TT-BTC<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Th\u00f4ng t\u01b0 28\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng t\u01b0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/04\/2026.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Th\u00f4ng t\u01b0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/04\/2026.<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Th\u00f4ng t\u01b0 28\/2026\/TT-BTC, ph\u00ed n\u00e0y d\u00f9ng \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1, do \u0111\u00f3 t\u1ed5 ch\u1ee9c thu kh\u00f4ng ho\u00e0n tr\u1ea3 d\u00f9 k\u1ebft qu\u1ea3 h\u1ed3 s\u01a1 th\u1ebf n\u00e0o.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>N\u1ebfu t\u1ed5 ch\u1ee9c thu sai m\u1ee9c ph\u00ed 400 tri\u1ec7u \u0111\u1ed3ng th\u00ec b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 2\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c s\u1ebd b\u1ecb ph\u1ea1t t\u1eeb 60 tri\u1ec7u \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 bu\u1ed9c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu sai.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u00f4ng t\u01b0 28\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng t\u01b0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/04\/2026.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u00f4ng t\u01b0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/04\/2026.\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Th\u00f4ng t\u01b0 28\/2026\/TT-BTC, ph\u00ed n\u00e0y d\u00f9ng \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1, do \u0111\u00f3 t\u1ed5 ch\u1ee9c thu kh\u00f4ng ho\u00e0n tr\u1ea3 d\u00f9 k\u1ebft qu\u1ea3 h\u1ed3 s\u01a1 th\u1ebf n\u00e0o.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu t\u1ed5 ch\u1ee9c thu sai m\u1ee9c ph\u00ed 400 tri\u1ec7u \u0111\u1ed3ng th\u00ec b\u1ecb ph\u1ea1t bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 2\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c s\u1ebd b\u1ecb ph\u1ea1t t\u1eeb 60 tri\u1ec7u \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 bu\u1ed9c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu sai.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 28\/2026\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/3\/2026, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p ph\u00ed v\u00e0 l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh, c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c t\u1ed5 ch\u1ee9c, [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5436,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,6],"tags":[],"class_list":["post-5432","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-khac"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5432","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=5432"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5432\/revisions"}],"predecessor-version":[{"id":5437,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5432\/revisions\/5437"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5436"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}