{"id":5722,"date":"2026-04-20T11:45:27","date_gmt":"2026-04-20T04:45:27","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5722"},"modified":"2026-04-20T11:45:27","modified_gmt":"2026-04-20T04:45:27","slug":"han-nop-bao-cao-quy-1-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/han-nop-bao-cao-quy-1-2026\/","title":{"rendered":"H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c d\u1ef1a tr\u00ean Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 l\u1ecbch ngh\u1ec9 l\u1ec5 qu\u1ed1c gia. Theo \u0111\u00f3, ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng 4 n\u0103m 2026 tr\u00f9ng v\u00e0o d\u1ecbp l\u1ec5 Gi\u1ea3i ph\u00f3ng mi\u1ec1n Nam (30\/04) v\u00e0 ti\u1ebfp n\u1ed1i l\u00e0 ng\u00e0y Qu\u1ed1c t\u1ebf Lao \u0111\u1ed9ng (01\/05), t\u1ea1o ra m\u1ed9t k\u1ef3 ngh\u1ec9 k\u00e9o d\u00e0i, l\u00e0m thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026 gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb v\u00e0 ki\u1ec3m tra sai s\u00f3t tr\u01b0\u1edbc khi truy\u1ec1n d\u1eef li\u1ec7u l\u00ean h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed. Trong b\u1ed1i c\u1ea3nh ng\u00e0nh thu\u1ebf \u0111ang \u0111\u1ea9y m\u1ea1nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 \u00e1p d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o \u0111\u1ec3 thanh tra, b\u1ea5t k\u1ef3 s\u1ef1 ch\u1eadm tr\u1ec5 hay sai s\u00f3t nh\u1ecf n\u00e0o c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3 cho ch\u1ee7 doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u00f4ng tin nhanh d\u00e0nh cho nh\u00e0 qu\u1ea3n l\u00fd v\u1ec1 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026 l\u00e0 ng\u00e0y 04\/05\/2026<\/b><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng \u0111\u1ec3 n\u1ed9p t\u1edd khai thu\u1ebf GTGT, TNCN theo qu\u00fd v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m t\u00ednh (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9002\u7528\u5bf9\u8c61<\/b><span style=\"font-weight: 400;\">: C\u00e1c doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><span style=\"font-weight: 400;\">: Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u91cd\u8981\u63d0\u793a<\/b><span style=\"font-weight: 400;\">: Do ng\u00e0y 30\/04\/2026 \u0111\u1ebfn h\u1ebft 03\/05\/2026 l\u00e0 k\u1ef3 ngh\u1ec9 l\u1ec5 v\u00e0 cu\u1ed1i tu\u1ea7n, h\u1ea1n ch\u00f3t \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean sau k\u1ef3 ngh\u1ec9.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026 v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh<\/b><\/h2>\n<figure id=\"attachment_5724\" aria-describedby=\"caption-attachment-5724\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5724\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Han-nop-bao-cao-quy-1-2026-va-cac-quy-dinh-phap-ly-hien-hanh.jpg\" alt=\"H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026 v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Han-nop-bao-cao-quy-1-2026-va-cac-quy-dinh-phap-ly-hien-hanh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Han-nop-bao-cao-quy-1-2026-va-cac-quy-dinh-phap-ly-hien-hanh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Han-nop-bao-cao-quy-1-2026-va-cac-quy-dinh-phap-ly-hien-hanh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Han-nop-bao-cao-quy-1-2026-va-cac-quy-dinh-phap-ly-hien-hanh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Han-nop-bao-cao-quy-1-2026-va-cac-quy-dinh-phap-ly-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5724\" class=\"wp-caption-text\">H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026 v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. Th\u00f4ng th\u01b0\u1eddng, \u0111\u1ed1i v\u1edbi qu\u00fd 1, ng\u00e0y cu\u1ed1i c\u00f9ng s\u1ebd l\u00e0 ng\u00e0y 30\/04.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, l\u1ecbch n\u0103m 2026 c\u00f3 s\u1ef1 \u0111\u1eb7c bi\u1ec7t khi ng\u00e0y 30\/04 (th\u1ee9 N\u0103m) v\u00e0 ng\u00e0y 01\/05 (th\u1ee9 S\u00e1u) l\u00e0 ng\u00e0y l\u1ec5 ch\u00ednh th\u1ee9c. Ti\u1ebfp sau \u0111\u00f3 l\u00e0 th\u1ee9 B\u1ea3y (02\/05) v\u00e0 Ch\u1ee7 nh\u1eadt (03\/05). Theo \u0110i\u1ec1u 156 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, n\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n tr\u00f9ng v\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5 ho\u1eb7c ng\u00e0y ngh\u1ec9 cu\u1ed1i tu\u1ea7n th\u00ec th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn h\u1ebft ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, <\/span><b>h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026<\/b><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c l\u00e0 ng\u00e0y <\/span><b>04\/05\/2026<\/b><span style=\"font-weight: 400;\">. \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c s\u1eafc thu\u1ebf ph\u1ed5 bi\u1ebfn nh\u01b0 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\uff08VAT\uff09<\/span><\/a><span style=\"font-weight: 400;\">), Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 vi\u1ec7c t\u1ea1m t\u00ednh Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, vi\u1ec7c tu\u00e2n th\u1ee7 l\u1ecbch n\u1ed9p t\u1edd khai thu\u1ebf 2026 kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 tr\u00e1nh ph\u1ea1t. N\u00f3 th\u1ec3 hi\u1ec7n t\u00ednh minh b\u1ea1ch trong s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p. Khi b\u1ea1n n\u1ed9p b\u00e1o c\u00e1o \u0111\u00fang h\u1ea1n, h\u1ec7 th\u1ed1ng ph\u00e2n lo\u1ea1i r\u1ee7i ro c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd ghi nh\u1eadn doanh nghi\u1ec7p \u1edf m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 t\u1ed1t, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u t\u1ea7n su\u1ea5t thanh tra, ki\u1ec3m tra tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c k\u1ebf to\u00e1n vi\u00ean, vi\u1ec7c x\u1eed l\u00fd xong b\u00e1o c\u00e1o tr\u01b0\u1edbc h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 n\u0103m 2026 gi\u00fap gi\u1ea3i t\u1ecfa \u00e1p l\u1ef1c t\u00e2m l\u00fd tr\u01b0\u1edbc k\u1ef3 ngh\u1ec9 l\u1ec5 d\u00e0i. Ng\u01b0\u1ee3c l\u1ea1i, vi\u1ec7c \u0111\u1ec3 s\u00e1t n\u00fat m\u1edbi n\u1ed9p th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng ngh\u1ebdn m\u1ea1ng h\u1ec7 th\u1ed1ng Etax, g\u00e2y ra c\u00e1c l\u1ed7i truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u c\u1ef1c k\u1ef3 nguy hi\u1ec3m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn <\/b>k\u1ef3 thu\u1ebf 2026<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026 \u0111\u01b0\u1ee3c chu\u1ea9n x\u00e1c, c\u00e1c b\u1ea1n c\u1ea7n tham chi\u1ebfu c\u00e1c v\u0103n b\u1ea3n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\"><b>\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/b><\/a><span style=\"font-weight: 400;\">: V\u0103n b\u1ea3n g\u1ed1c quy \u0111\u1ecbnh v\u1ec1 m\u1ecdi ngh\u0129a v\u1ee5, th\u1eddi h\u1ea1n v\u00e0 th\u1ee7 t\u1ee5c khai thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\"><b>\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/a><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf theo th\u00e1ng, qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c91\/2022\/ND-CP\u53f7\u6cd5\u4ee4<\/b><span style=\"font-weight: 400;\">: S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126, trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 t\u1ea1m n\u1ed9p thu\u1ebf TNDN (ng\u01b0\u1ee1ng 80%).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n &#8220;c\u1ea3nh b\u00e1o&#8221; m\u1ee9c \u0111\u1ed9 r\u1ee7i ro n\u1ebfu doanh nghi\u1ec7p vi ph\u1ea1m h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 n\u0103m 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>80\/2021\/TT-BTC \u901a\u51fd<\/b><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 126, cung c\u1ea5p c\u00e1c m\u1eabu bi\u1ec3u t\u1edd khai m\u1edbi nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Danh m\u1ee5c h\u1ed3 s\u01a1 c\u1ea7n ho\u00e0n thi\u1ec7n tr\u01b0\u1edbc h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026<\/b><\/h2>\n<figure id=\"attachment_5723\" aria-describedby=\"caption-attachment-5723\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5723\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Danh-muc-ho-so-can-hoan-thien-truoc-han-nop-bao-cao-quy-1-2026.jpg\" alt=\"Danh m\u1ee5c h\u1ed3 s\u01a1 c\u1ea7n ho\u00e0n thi\u1ec7n tr\u01b0\u1edbc h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Danh-muc-ho-so-can-hoan-thien-truoc-han-nop-bao-cao-quy-1-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Danh-muc-ho-so-can-hoan-thien-truoc-han-nop-bao-cao-quy-1-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Danh-muc-ho-so-can-hoan-thien-truoc-han-nop-bao-cao-quy-1-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Danh-muc-ho-so-can-hoan-thien-truoc-han-nop-bao-cao-quy-1-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Danh-muc-ho-so-can-hoan-thien-truoc-han-nop-bao-cao-quy-1-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5723\" class=\"wp-caption-text\">Danh m\u1ee5c h\u1ed3 s\u01a1 c\u1ea7n ho\u00e0n thi\u1ec7n tr\u01b0\u1edbc h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u00f4ng b\u1ecf s\u00f3t b\u1ea5t k\u1ef3 ngh\u0129a v\u1ee5 n\u00e0o, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n l\u00ean danh s\u00e1ch checklist c\u1ee5 th\u1ec3. T\u00f9y v\u00e0o quy m\u00f4 v\u00e0 h\u00ecnh th\u1ee9c kinh doanh m\u00e0 danh m\u1ee5c b\u00e1o c\u00e1o thu\u1ebf qu\u00fd 1 n\u0103m 2026 c\u00f3 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u589e\u503c\u7a0e (VAT) \u7533\u62a5\u8868<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u00ea khai theo qu\u00fd (c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng), m\u1eabu t\u1edd khai ph\u1ed5 bi\u1ebfn l\u00e0 01\/GTGT (ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb) ho\u1eb7c 04\/GTGT (ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a nh\u00e2n vi\u00ean ho\u1eb7c chi tr\u1ea3 cho c\u00e1c c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i trong qu\u00fd 1\/2026, k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p t\u1edd khai m\u1eabu 05\/KK-TNCN. L\u01b0u \u00fd r\u1eb1ng ngay c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb nh\u01b0ng doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n khai thu\u1ebf theo qu\u00fd th\u00ec v\u1eabn c\u1ea7n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6682\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e (CIT) \u8ba1\u7b97<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 hi\u1ec7n nay doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf TNDN t\u1ea1m t\u00ednh theo qu\u00fd, nh\u01b0ng c\u00e1c b\u1ea1n v\u1eabn ph\u1ea3i t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh \u0111\u1ec3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. S\u1ed1 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> t\u1ea1m n\u1ed9p 04 qu\u00fd c\u1ee7a n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% t\u1ed5ng s\u1ed1 thu\u1ebf TNDN quy\u1ebft to\u00e1n n\u0103m. Do \u0111\u00f3, k\u1ef3 h\u1ea1n 04\/05\/2026 c\u0169ng l\u00e0 h\u1ea1n ch\u00f3t \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m t\u00ednh cho qu\u00fd 1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (n\u1ebfu c\u00f3)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 \u0111a s\u1ed1 doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123, kh\u00f4ng c\u00f2n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ecbnh k\u1ef3, nh\u01b0ng m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 (nh\u01b0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in) v\u1eabn ph\u1ea3i l\u01b0u \u00fd ngh\u0129a v\u1ee5 n\u00e0y.<\/span><\/p>\n<blockquote><p><strong><em>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a <a href=\"https:\/\/thue.man.net.vn\/lich-nop-cac-loai-bao-cao-thue-nam-2026\/\">2026 \u5e74\u62a5\u7a0e\u622a\u6b62\u65e5\u671f<\/a><\/em><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><b>Ph\u00e2n bi\u1ec7t c\u00e1c m\u1ed1c th\u1eddi gian: Qu\u00fd 2 2026 l\u00e0 khi n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n m\u1edbi ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch v\u00e0 th\u1eddi \u0111i\u1ec3m n\u1ed9p b\u00e1o c\u00e1o. V\u1eady qu\u00fd 2 2026 l\u00e0 th\u00e1ng m\u1ea5y? Qu\u00fd 2 n\u0103m 2026 b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/04\/2026 v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 30\/06\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ch\u00fang ta n\u00f3i v\u1ec1 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026, ch\u00fang ta \u0111ang th\u1ef1c hi\u1ec7n t\u1ed5ng k\u1ebft c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh trong th\u00e1ng 1, th\u00e1ng 2 v\u00e0 th\u00e1ng 3 n\u0103m 2026. Ngay khi qu\u00fd 1 k\u1ebft th\u00fac, ch\u00fang ta b\u01b0\u1edbc v\u00e0o qu\u00fd 2. Th\u1eddi \u0111i\u1ec3m th\u00e1ng 4 ch\u00ednh l\u00e0 kho\u1ea3ng th\u1eddi gian &#8220;v\u00e0ng&#8221; \u0111\u1ec3 r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n c\u1ee7a qu\u00fd 1 nh\u1eb1m chu\u1ea9n b\u1ecb cho vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o v\u00e0o \u0111\u1ea7u th\u00e1ng 5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang qu\u00fd 2 2026 l\u00e0 khi n\u00e0o gi\u00fap doanh nghi\u1ec7p l\u00ean k\u1ebf ho\u1ea1ch kinh doanh v\u00e0 d\u1ef1 ph\u00f2ng d\u00f2ng ti\u1ec1n thu\u1ebf cho giai \u0111o\u1ea1n ti\u1ebfp theo. Th\u00f4ng th\u01b0\u1eddng, h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o c\u1ee7a qu\u00fd 2 s\u1ebd r\u01a1i v\u00e0o ng\u00e0y 31\/07\/2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: B\u00e0i h\u1ecdc \u0111\u1eaft gi\u00e1 t\u1eeb vi\u1ec7c ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o qu\u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN xin chia s\u1ebb m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf m\u00e0 t\u00f4i \u0111\u00e3 tr\u1ef1c ti\u1ebfp tham gia x\u1eed l\u00fd cho m\u1ed9t doanh nghi\u1ec7p t\u1ea1i B\u00ecnh D\u01b0\u01a1ng v\u00e0o n\u0103m 2024 (c\u00f3 b\u1ed1i c\u1ea3nh t\u01b0\u01a1ng t\u1ef1 k\u1ef3 ngh\u1ec9 l\u1ec5 30\/04).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p A c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng xin ngh\u1ec9 \u0111\u1ed9t xu\u1ea5t s\u00e1t ng\u00e0y l\u1ec5. Gi\u00e1m \u0111\u1ed1c ch\u1ee7 quan cho r\u1eb1ng h\u1ea1n n\u1ed9p l\u00e0 30\/04, nh\u01b0ng v\u00ec l\u00e0 ng\u00e0y l\u1ec5 n\u00ean c\u1ee9 \u0111\u1ec3 qua l\u1ec5 (kho\u1ea3ng ng\u00e0y 05\/05 ho\u1eb7c 06\/05) n\u1ed9p c\u0169ng kh\u00f4ng sao. K\u1ebft qu\u1ea3 l\u00e0 h\u1ec7 th\u1ed1ng ghi nh\u1eadn doanh nghi\u1ec7p n\u1ed9p tr\u1ec5 2 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh (th\u1eddi h\u1ea1n \u0111\u00fang l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean sau l\u1ec5).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u00e1t sinh h\u01a1n 2 t\u1ef7 \u0111\u1ed3ng, ngo\u00e0i ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 125 (m\u1ee9c ph\u1ea1t t\u1eeb 8 \u0111\u1ebfn 15 tri\u1ec7u \u0111\u1ed3ng cho h\u00e0nh vi n\u1ed9p tr\u1ec5 d\u01b0\u1edbi 30 ng\u00e0y), doanh nghi\u1ec7p c\u00f2n ph\u1ea3i ch\u1ecbu ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf t\u00ednh theo t\u1ef7 l\u1ec7 0.03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p. Quan tr\u1ecdng h\u01a1n, doanh nghi\u1ec7p b\u1ecb \u0111\u01b0a v\u00e0o &#8220;danh s\u00e1ch \u0111en&#8221; theo d\u00f5i r\u1ee7i ro cao, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb thanh tra thu\u1ebf to\u00e0n di\u1ec7n ngay trong qu\u00fd ti\u1ebfp theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u00e0i h\u1ecdc r\u00fat ra<\/b><span style=\"font-weight: 400;\">: Lu\u00f4n lu\u00f4n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean sau k\u1ef3 ngh\u1ec9 l\u1ec5 ch\u00ednh l\u00e0 &#8220;h\u1ea1n ch\u00f3t cu\u1ed1i c\u00f9ng&#8221;, kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p t\u1ef1 \u00fd gia h\u1ea1n th\u00eam theo \u00fd ch\u00ed ch\u1ee7 quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng tra c\u1ee9u m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 t\u1ea1i sao c\u1ea7n tu\u00e2n th\u1ee7 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026, h\u00e3y nh\u00ecn v\u00e0o b\u1ea3ng s\u1ed1 li\u1ec7u d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng tra c\u1ee9u m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u903e\u671f\u63d0\u4ea4\u671f\u9650<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh (Ngh\u1ecb \u0111\u1ecbnh 125)<\/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;\">T\u1eeb 01 \u0111\u1ebfn 05 ng\u00e0y (c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8b66\u544a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ebfm khi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng n\u1ebfu kh\u00f4ng c\u00f3 l\u00fd do b\u1ea5t kh\u1ea3 kh\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1\u81f330\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,000,000 \u2013 5,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ed5 bi\u1ebfn nh\u1ea5t do nh\u1ea7m l\u1ecbch ngh\u1ec9 l\u1ec5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\u81f360\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5,000,000 \u2013 8,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ee7i ro b\u1ecb kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">61\u81f390\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8,000,000 \u2013 15,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf s\u1ebd g\u1eedi th\u00f4ng b\u00e1o c\u01b0\u1ee1ng ch\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc790\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15,000,000 \u2013 25,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf n\u1ebfu c\u00f3 ph\u00e1t sinh thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">Ghi ch\u00fa: Ngo\u00e0i ph\u1ea1t h\u00e0nh ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf = S\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p x 0.03% x S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p.<\/span><\/i><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd th\u1ef1c t\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m trong ng\u00e0nh, MAN nh\u1eadn th\u1ea5y r\u1ee7i ro l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c k\u1ebf to\u00e1n kh\u00f4ng bi\u1ebft lu\u1eadt, m\u00e0 n\u1eb1m \u1edf <\/span><b>v\u1ea5n \u0111\u1ec1 k\u1ef9 thu\u1eadt v\u00e0 t\u01b0 duy ch\u1ee7 quan<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed (Etax) th\u01b0\u1eddng xuy\u00ean qu\u00e1 t\u1ea3i v\u00e0o 2 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a h\u1ea1n n\u1ed9p. \u0110\u1ed1i v\u1edbi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026 l\u00e0 ng\u00e0y 04\/05, h\u00e0ng tri\u1ec7u doanh nghi\u1ec7p s\u1ebd c\u00f9ng truy c\u1eadp v\u00e0o chi\u1ec1u ng\u00e0y 04\/05 sau khi v\u1eeba k\u1ebft th\u00fac k\u1ef3 ngh\u1ec9 l\u1ec5. Vi\u1ec7c n\u00e0y d\u1eabn \u0111\u1ebfn l\u1ed7i ch\u1eef k\u00fd s\u1ed1, l\u1ed7i kh\u00f4ng t\u1ea3i \u0111\u01b0\u1ee3c t\u1edd khai XML ho\u1eb7c kh\u00f4ng th\u1ec3 k\u00fd \u0111i\u1ec7n t\u1eed. Kinh nghi\u1ec7m c\u1ee7a ch\u00fang t\u00f4i l\u00e0: <\/span><b>H\u00e3y n\u1ed9p tr\u01b0\u1edbc ng\u00e0y 28\/04<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, nhi\u1ec1u doanh nghi\u1ec7p nh\u1ea7m l\u1eabn gi\u1eefa vi\u1ec7c &#8220;kh\u00f4ng c\u00f3 doanh thu&#8221; v\u00e0 &#8220;kh\u00f4ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o&#8221;. \u0110\u00e2y l\u00e0 sai l\u1ea7m ch\u1ebft ng\u01b0\u1eddi. K\u1ec3 c\u1ea3 khi qu\u00fd 1\/2026 doanh nghi\u1ec7p b\u1ea1n kh\u00f4ng ph\u00e1t sinh b\u1ea5t k\u1ef3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o n\u00e0o, b\u1ea1n v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai tr\u1eafng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh). Vi\u1ec7c b\u1ecf tr\u1ed1ng k\u1ef3 k\u00ea khai s\u1ebd khi\u1ebfn b\u1ea1n m\u1ea5t quy\u1ec1n l\u1ee3i kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1c k\u1ef3 sau v\u00e0 b\u1ecb ph\u1ea1t n\u1eb7ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, l\u01b0u \u00fd v\u1ec1 thu\u1ebf TNDN t\u1ea1m t\u00ednh. Theo Ngh\u1ecb \u0111\u1ecbnh 91, n\u1ebfu b\u1ea1n kh\u00f4ng n\u1ed9p \u0111\u1ee7 80% s\u1ed1 thu\u1ebf c\u1ea3 n\u0103m sau khi k\u1ebft th\u00fac qu\u00fd 4, b\u1ea1n s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a h\u1ea1n n\u1ed9p qu\u00fd 4. Tuy nhi\u00ean, vi\u1ec7c t\u00ednh to\u00e1n sai l\u1ec7ch ngay t\u1eeb qu\u00fd 1 c\u0169ng s\u1ebd g\u00e2y \u00e1p l\u1ef1c t\u00e0i ch\u00ednh r\u1ea5t l\u1edbn v\u00e0o cu\u1ed1i n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026 kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh doanh nghi\u1ec7p b\u1ec1n v\u1eefng. V\u1edbi nh\u1eefng thay \u0111\u1ed5i v\u1ec1 l\u1ecbch ngh\u1ec9 l\u1ec5 n\u0103m 2026, c\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m \u0111\u1ebfn m\u1ed1c ng\u00e0y 04\/05\/2026 \u0111\u1ec3 s\u1eafp x\u1ebfp c\u00f4ng vi\u1ec7c h\u1ee3p l\u00fd. \u0110\u1eebng \u0111\u1ec3 nh\u1eefng sai s\u00f3t v\u1ec1 th\u1eddi gian l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u qu\u1ea3 kinh doanh v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u01b0\u01a1ng tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u ho\u1eb7c lo l\u1eafng v\u1ec1 c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n trong h\u1ed3 s\u01a1 thu\u1ebf, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh. Ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 cung c\u1ea5p <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thue.man.net.vn\/bao-cao-thue-tron-goi\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p m\u00e0 c\u00f2n mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p t\u1ed5ng th\u1ec3 v\u1ec1 qu\u1ea3n tr\u1ecb k\u1ebf to\u00e1n, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 an t\u00e2m tuy\u1ec7t \u0111\u1ed1i tr\u01b0\u1edbc m\u1ecdi k\u1ef3 thanh tra. V\u1edbi m\u1ea1ng l\u01b0\u1edbi chuy\u00ean gia d\u00e0y d\u1ea1n kinh nghi\u1ec7m, MAN cam k\u1ebft b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p v\u00e0 th\u00fac \u0111\u1ea9y s\u1ef1 th\u1ecbnh v\u01b0\u1ee3ng cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/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>5 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>N\u1ebfu c\u00f4ng ty t\u00f4i m\u1edbi th\u00e0nh l\u1eadp trong th\u00e1ng 3\/2026 th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp s\u1ebd th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo qu\u00fd. Do \u0111\u00f3, b\u1ea1n v\u1eabn ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o cho k\u1ef3 qu\u00fd 1\/2026 (d\u00f9 ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng 1 th\u00e1ng) tr\u01b0\u1edbc ng\u00e0y 04\/05\/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>H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026 c\u00f3 kh\u00e1c nhau gi\u1eefa c\u00e1c t\u1ec9nh th\u00e0nh kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Th\u1eddi h\u1ea1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1edfi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t tr\u00ean to\u00e0n l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.                    <\/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>T\u00f4i c\u00f3 th\u1ec3 n\u1ed9p b\u1ed5 sung n\u1ebfu sau ng\u00e0y 04\/05 ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. B\u1ea1n c\u00f3 th\u1ec3 n\u1ed9p t\u1edd khai b\u1ed5 sung b\u1ea5t c\u1ee9 l\u00fac n\u00e0o tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p. Tuy nhi\u00ean, n\u1ebfu n\u1ed9p b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, b\u1ea1n s\u1ebd ph\u1ea3i n\u1ed9p th\u00eam ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (0.03%\/ng\u00e0y).                    <\/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>Ch\u1eef k\u00fd s\u1ed1 h\u1ebft h\u1ea1n \u0111\u00fang ng\u00e0y 04\/05 th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng r\u1ea5t hay g\u1eb7p. B\u1ea1n c\u1ea7n gia h\u1ea1n ch\u1eef k\u00fd s\u1ed1 ngay l\u1eadp t\u1ee9c. N\u1ebfu kh\u00f4ng k\u1ecbp, b\u1ea1n n\u00ean n\u1ed9p t\u1edd khai b\u1eb1ng ch\u1eef k\u00fd s\u1ed1 c\u0169 (n\u1ebfu h\u1ec7 th\u1ed1ng v\u1eabn nh\u1eadn) ho\u1eb7c li\u00ean h\u1ec7 ngay v\u1edbi chi c\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 xin h\u01b0\u1edbng d\u1eabn, tr\u00e1nh b\u1ecb t\u00ednh l\u00e0 ch\u1eadm n\u1ed9p.                    <\/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>Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo th\u00e1ng th\u00ec h\u1ea1n n\u1ed9p th\u00e1ng 3\/2026 l\u00e0 khi n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u00ea khai theo th\u00e1ng, h\u1ea1n n\u1ed9p t\u1edd khai th\u00e1ng 3\/2026 l\u00e0 ng\u00e0y 20\/04\/2026. B\u1ea1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a m\u00ecnh \u0111\u1ec3 tr\u00e1nh nh\u1ea7m sang h\u1ea1n n\u1ed9p c\u1ee7a qu\u00fd.                    <\/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\": \"N\u1ebfu c\u00f4ng ty t\u00f4i m\u1edbi th\u00e0nh l\u1eadp trong th\u00e1ng 3\/2026 th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp s\u1ebd th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo qu\u00fd. 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N\u1ebfu kh\u00f4ng k\u1ecbp, b\u1ea1n n\u00ean n\u1ed9p t\u1edd khai b\u1eb1ng ch\u1eef k\u00fd s\u1ed1 c\u0169 (n\u1ebfu h\u1ec7 th\u1ed1ng v\u1eabn nh\u1eadn) ho\u1eb7c li\u00ean h\u1ec7 ngay v\u1edbi chi c\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 xin h\u01b0\u1edbng d\u1eabn, tr\u00e1nh b\u1ecb t\u00ednh l\u00e0 ch\u1eadm n\u1ed9p.\"\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\": \"Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo th\u00e1ng th\u00ec h\u1ea1n n\u1ed9p th\u00e1ng 3\/2026 l\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u00ea khai theo th\u00e1ng, h\u1ea1n n\u1ed9p t\u1edd khai th\u00e1ng 3\/2026 l\u00e0 ng\u00e0y 20\/04\/2026. B\u1ea1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a m\u00ecnh \u0111\u1ec3 tr\u00e1nh nh\u1ea7m sang h\u1ea1n n\u1ed9p c\u1ee7a qu\u00fd.\"\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>H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 1 2026 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c d\u1ef1a tr\u00ean Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 l\u1ecbch ngh\u1ec9 l\u1ec5 qu\u1ed1c gia. Theo \u0111\u00f3, ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng 4 n\u0103m 2026 tr\u00f9ng v\u00e0o d\u1ecbp l\u1ec5 Gi\u1ea3i ph\u00f3ng mi\u1ec1n Nam (30\/04) v\u00e0 ti\u1ebfp n\u1ed1i l\u00e0 ng\u00e0y Qu\u1ed1c t\u1ebf Lao \u0111\u1ed9ng (01\/05), t\u1ea1o [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5725,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2,4,3],"tags":[],"class_list":["post-5722","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt","category-thue-tncn","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5722","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=5722"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5722\/revisions"}],"predecessor-version":[{"id":5727,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5722\/revisions\/5727"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5725"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}