{"id":5866,"date":"2026-04-29T11:54:39","date_gmt":"2026-04-29T04:54:39","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5866"},"modified":"2026-04-29T11:54:39","modified_gmt":"2026-04-29T04:54:39","slug":"cong-van-1190","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-1190\/","title":{"rendered":"C\u00f4ng v\u0103n 1190\/DLA-NVDTPC: \u0110i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf t\u00e0i s\u1ea3n m\u00e3 h\u00f3a"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1190\/DLA-NVDTPC \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1eafk L\u1eafk ban h\u00e0nh ng\u00e0y 23\/04\/2026 trong b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng t\u00e0i s\u1ea3n s\u1ed1 t\u1ea1i Vi\u1ec7t Nam \u0111ang c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd. V\u0103n b\u1ea3n n\u00e0y \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ph\u1ed5 bi\u1ebfn c\u00e1c n\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Thong-tu-41-2026-TT-BTC-huong-dan-ke-khai-thue-tren-thi-truong-tai-san-ma-hoa-700476.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 41\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, gi\u00fap c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n kinh doanh n\u1eafm b\u1eaft k\u1ecbp th\u1eddi ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh C\u00f4ng v\u0103n 1190\/DLA-NVDTPC cho th\u1ea5y s\u1ef1 quy\u1ebft li\u1ec7t c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd trong vi\u1ec7c \u0111\u01b0a ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e0i s\u1ea3n s\u1ed1 v\u00e0o khu\u00f4n kh\u1ed5. Theo th\u1ed1ng k\u00ea s\u01a1 b\u1ed9, c\u00e1c giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 \u0111\u1ea1t quy m\u00f4 h\u00e0ng t\u1ef7 USD, tuy nhi\u00ean vi\u1ec7c th\u1ea5t thu thu\u1ebf trong l\u0129nh v\u1ef1c n\u00e0y v\u1eabn l\u00e0 m\u1ed9t b\u00e0i to\u00e1n kh\u00f3. S\u1ef1 ra \u0111\u1eddi c\u1ee7a c\u00e1c \u0111\u1ecbnh ngh\u0129a chu\u1ea9n x\u00e1c v\u1ec1 t\u00e0i s\u1ea3n s\u1ed1 v\u00e0 t\u00e0i s\u1ea3n m\u00e3 h\u00f3a t\u1ea1i Ngh\u1ecb quy\u1ebft 05\/2025\/NQ-CP ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 tri\u1ec3n khai c\u00e1c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i c\u00f4ng v\u0103n n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 1190\/DLA-NVDTPC<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 1190\/DLA-NVDTPC l\u00e0<\/b><span style=\"font-weight: 400;\"> v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn tuy\u00ean truy\u1ec1n v\u1ec1 c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 41\/2026\/TT-BTC li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch:<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf GTGT, TNDN, TNCN \u0111\u1ed1i v\u1edbi giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5, c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng, kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m:<\/b><span style=\"font-weight: 400;\"> Hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026 theo l\u1ed9 tr\u00ecnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>N\u1ed9i dung \u0111\u1ecbnh ngh\u0129a m\u1edbi t\u1ea1i C\u00f4ng v\u0103n 1190\/DLA-NVDTPC l\u00e0 g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_5869\" aria-describedby=\"caption-attachment-5869\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5869\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-dinh-nghia-moi-tai-Cong-van-1190_DLA-NVDTPC-la-gi.jpg\" alt=\"N\u1ed9i dung \u0111\u1ecbnh ngh\u0129a m\u1edbi t\u1ea1i C\u00f4ng v\u0103n 1190\/DLA-NVDTPC l\u00e0 g\u00ec?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-dinh-nghia-moi-tai-Cong-van-1190_DLA-NVDTPC-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-dinh-nghia-moi-tai-Cong-van-1190_DLA-NVDTPC-la-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-dinh-nghia-moi-tai-Cong-van-1190_DLA-NVDTPC-la-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-dinh-nghia-moi-tai-Cong-van-1190_DLA-NVDTPC-la-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-dinh-nghia-moi-tai-Cong-van-1190_DLA-NVDTPC-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5869\" class=\"wp-caption-text\">N\u1ed9i dung \u0111\u1ecbnh ngh\u0129a m\u1edbi t\u1ea1i C\u00f4ng v\u0103n 1190\/DLA-NVDTPC l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang ch\u00ednh s\u00e1ch thu\u1ebf, b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf. Tr\u01b0\u1edbc \u0111\u00e2y, kh\u00e1i ni\u1ec7m v\u1ec1 t\u00e0i s\u1ea3n \u1ea3o hay ti\u1ec1n \u1ea3o th\u01b0\u1eddng g\u00e2y tranh c\u00e3i v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd. Tuy nhi\u00ean, th\u00f4ng qua vi\u1ec7c d\u1eabn chi\u1ebfu <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Nghi-quyet-05-2025-NQ-CP-trien-khai-thi-diem-thi-truong-tai-san-ma-hoa-tai-Viet-Nam-672252.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 05\/2025\/NQ-CP<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/cong-van-1190dlanvdtpc-gioi-thieu-diem-moi-thong-tu-41-ve-tai-san-ma-hoa-224195.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1190\/DLA-NVDTPC<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00e3 l\u00e0m r\u00f5 c\u00e1c kh\u00e1i ni\u1ec7m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i s\u1ea3n s\u1ed1 (Digital Assets):<\/b><span style=\"font-weight: 400;\"> \u0110\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015, t\u1ed3n t\u1ea1i d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u s\u1ed1. \u0110\u1eb7c \u0111i\u1ec3m c\u1ed1t l\u00f5i l\u00e0 \u0111\u01b0\u1ee3c t\u1ea1o l\u1eadp, l\u01b0u tr\u1eef v\u00e0 x\u00e1c th\u1ef1c b\u1edfi c\u00f4ng ngh\u1ec7 s\u1ed1 tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u00e1ch bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa t\u00e0i s\u1ea3n v\u1eadt ch\u1ea5t truy\u1ec1n th\u1ed1ng v\u00e0 t\u00e0i s\u1ea3n t\u1ed3n t\u1ea1i trong kh\u00f4ng gian m\u1ea1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i s\u1ea3n m\u00e3 h\u00f3a (Crypto Assets):<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 m\u1ed9t nh\u00e1nh c\u1ee7a t\u00e0i s\u1ea3n s\u1ed1 nh\u01b0ng s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 m\u00e3 h\u00f3a (Cryptography) \u0111\u1ec3 x\u00e1c th\u1ef1c. \u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u00e0i s\u1ea3n m\u00e3 h\u00f3a kh\u00f4ng bao g\u1ed3m ch\u1ee9ng kho\u00e1n hay c\u00e1c lo\u1ea1i ti\u1ec1n ph\u00e1p \u0111\u1ecbnh (CBDC) \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a. S\u1ef1 ph\u00e2n \u0111\u1ecbnh n\u00e0y gi\u00fap tr\u00e1nh ch\u1ed3ng ch\u00e9o v\u1edbi Lu\u1eadt Ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ng\u00e2n h\u00e0ng hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (VASP):<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 th\u1ef1c th\u1ec3 ch\u1ecbu t\u00e1c \u0111\u1ed9ng l\u1edbn nh\u1ea5t t\u1eeb v\u0103n b\u1ea3n n\u00e0y. C\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y bao g\u1ed3m s\u00e0n giao d\u1ecbch, \u0111\u01a1n v\u1ecb t\u1ef1 doanh, t\u1ed5 ch\u1ee9c l\u01b0u k\u00fd ho\u1eb7c c\u00e1c n\u1ec1n t\u1ea3ng ph\u00e1t h\u00e0nh (Launchpad). H\u1ecd \u0111\u00f3ng vai tr\u00f2 l\u00e0 &#8220;\u0111\u1ea1i l\u00fd thu\u1ebf&#8221; th\u1ef1c hi\u1ec7n vi\u1ec7c kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 1190\/DLA-NVDTPC trong qu\u1ea3n tr\u1ecb thu\u1ebf hi\u1ec7n \u0111\u1ea1i<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ra \u0111\u1eddi c\u1ee7a v\u0103n b\u1ea3n n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh m\u00e0 mang l\u1ea1i gi\u00e1 tr\u1ecb th\u1ef1c ti\u1ec5n r\u1ea5t cao cho h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc h\u1ebft, n\u00f3 t\u1ea1o ra s\u1ef1 minh b\u1ea1ch. C\u00e1c doanh nghi\u1ec7p tr\u01b0\u1edbc \u0111\u00e2y e d\u00e8 khi h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n m\u00e3 h\u00f3a v\u00ec s\u1ee3 r\u1ee7i ro ph\u00e1p l\u00fd. V\u1edbi h\u01b0\u1edbng d\u1eabn t\u1eeb C\u00f4ng v\u0103n 1190\/DLA-NVDTPC, l\u1ed9 tr\u00ecnh h\u1ea1ch to\u00e1n \u0111\u00e3 tr\u1edf n\u00ean r\u00f5 r\u00e0ng h\u01a1n. Th\u1ee9 hai, n\u00f3 gi\u00fap nh\u00e0 n\u01b0\u1edbc ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n xuy\u00ean bi\u00ean gi\u1edbi, m\u1ed9t \u0111\u1eb7c th\u00f9 c\u1ee7a th\u1ecb tr\u01b0\u1eddng crypto, th\u00f4ng qua vi\u1ec7c y\u00eau c\u1ea7u c\u00e1c s\u00e0n giao d\u1ecbch ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c k\u1ebf to\u00e1n tr\u01b0\u1edfng, v\u0103n b\u1ea3n n\u00e0y cung c\u1ea5p c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, \u0111\u1ea3m b\u1ea3o c\u00e1c giao d\u1ecbch ph\u00e1t sinh \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng thu\u1ebf \u0111\u00fang h\u1ea1n, tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb C\u00f4ng v\u0103n 1190\/DLA-NVDTPC?<\/b><\/h2>\n<figure id=\"attachment_5868\" aria-describedby=\"caption-attachment-5868\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5868\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nao-chiu-tac-dong-truc-tiep-tu-Cong-van-1190_DLA-NVDTPC.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb C\u00f4ng v\u0103n 1190\/DLA-NVDTPC?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nao-chiu-tac-dong-truc-tiep-tu-Cong-van-1190_DLA-NVDTPC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nao-chiu-tac-dong-truc-tiep-tu-Cong-van-1190_DLA-NVDTPC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nao-chiu-tac-dong-truc-tiep-tu-Cong-van-1190_DLA-NVDTPC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nao-chiu-tac-dong-truc-tiep-tu-Cong-van-1190_DLA-NVDTPC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nao-chiu-tac-dong-truc-tiep-tu-Cong-van-1190_DLA-NVDTPC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5868\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb C\u00f4ng v\u0103n 1190\/DLA-NVDTPC?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung h\u01b0\u1edbng d\u1eabn, c\u00f3 ba nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c s\u00e0n giao d\u1ecbch v\u00e0 t\u1ed5 ch\u1ee9c l\u01b0u k\u00fd:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 nh\u00f3m c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1eb7ng n\u1ec1 nh\u1ea5t. H\u1ecd ph\u1ea3i x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng CNTT \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a ng\u01b0\u1eddi d\u00f9ng (c\u1ea3 c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i) ngay khi giao d\u1ecbch th\u00e0nh c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p kinh doanh v\u00e0 t\u1ef1 doanh:<\/b><span style=\"font-weight: 400;\"> C\u00e1c c\u00f4ng ty c\u00f3 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n t\u00e0i s\u1ea3n m\u00e3 h\u00f3a nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh. Nh\u00f3m n\u00e0y ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN theo qu\u00fd v\u00e0 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi d\u00e2n tham gia giao d\u1ecbch tr\u00ean c\u00e1c n\u1ec1n t\u1ea3ng \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p t\u1ea1i Vi\u1ec7t Nam s\u1ebd b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean m\u1ed7i l\u1ec7nh b\u00e1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 ph\u00e1t sinh thu nh\u1eadp.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo C\u00f4ng v\u0103n 1190\/DLA-NVDTPC<\/b><\/h2>\n<figure id=\"attachment_5870\" aria-describedby=\"caption-attachment-5870\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5870\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-ke-khai-va-nop-thue-theo-Cong-van-1190_DLA-NVDTPC.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo C\u00f4ng v\u0103n 1190\/DLA-NVDTPC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-ke-khai-va-nop-thue-theo-Cong-van-1190_DLA-NVDTPC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-ke-khai-va-nop-thue-theo-Cong-van-1190_DLA-NVDTPC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-ke-khai-va-nop-thue-theo-Cong-van-1190_DLA-NVDTPC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-ke-khai-va-nop-thue-theo-Cong-van-1190_DLA-NVDTPC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-ke-khai-va-nop-thue-theo-Cong-van-1190_DLA-NVDTPC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5870\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo C\u00f4ng v\u0103n 1190\/DLA-NVDTPC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n m\u00e3 h\u00f3a \u0111\u01b0\u1ee3c ph\u00e2n t\u00e1ch r\u00f5 r\u00e0ng theo lo\u1ea1i thu\u1ebf v\u00e0 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ebfu c\u00f3 ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c <\/span><a href=\"https:\/\/thue.man.net.vn\/doi-tuong-chiu-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u7eb3\u7a0e\u4e3b\u4f53<\/span><\/a><span style=\"font-weight: 400;\"> s\u1ebd th\u1ef1c hi\u1ec7n k\u00ea khai theo th\u00e1ng ho\u1eb7c qu\u00fd. H\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u00e0 c\u00e1c s\u1eeda \u0111\u1ed5i m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 373\/2025\/N\u0110-CP. Vi\u1ec7c \u00e1p d\u1ee5ng m\u1eabu bi\u1ec3u th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt b\u1edfi Th\u00f4ng t\u01b0 40\/2025\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd. \u0110\u00e2y l\u00e0 m\u1ed9t \u0111i\u1ec3m c\u1ef1c k\u1ef3 quan tr\u1ecdng v\u00ec th\u1ecb tr\u01b0\u1eddng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a bi\u1ebfn \u0111\u1ed9ng r\u1ea5t m\u1ea1nh. N\u1ebfu kh\u00f4ng t\u00ednh to\u00e1n k\u1ef9, doanh nghi\u1ec7p d\u1ec5 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng n\u1ed9p thi\u1ebfu ho\u1eb7c n\u1ed9p th\u1eeba qu\u00e1 nhi\u1ec1u so v\u1edbi th\u1ef1c t\u1ebf quy\u1ebft to\u00e1n n\u0103m. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung mang t\u00ednh \u0111\u1ed9t ph\u00e1 trong C\u00f4ng v\u0103n 1190\/DLA-NVDTPC. Thay v\u00ec ch\u1edd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 gi\u00e1c, c\u01a1 quan thu\u1ebf chuy\u1ec3n d\u1ecbch g\u00e1nh n\u1eb7ng qu\u1ea3n l\u00fd sang cho c\u00e1c t\u1ed5 ch\u1ee9c trung gian.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i:<\/b><span style=\"font-weight: 400;\"> Khi m\u1ed9t t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a th\u00f4ng qua s\u00e0n giao d\u1ecbch t\u1ea1i Vi\u1ec7t Nam, s\u00e0n \u0111\u00f3 c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1eef l\u1ea1i ph\u1ea7n <\/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;\"> ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng cho c\u1ea3 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa. Th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh l\u00e0 khi giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng x\u00e1c nh\u1eadn th\u00e0nh c\u00f4ng. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh thu \u0111\u00fang, thu \u0111\u1ee7 v\u00e0 k\u1ecbp th\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/b><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i t\u1ed5ng h\u1ee3p v\u00e0 k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u00e3 thu thay theo th\u00e1ng. H\u1ea1n ch\u00f3t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp. Vi\u1ec7c qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y s\u1ebd do C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap qu\u00fd \u0111\u1ed9c gi\u1ea3 d\u1ec5 d\u00e0ng tra c\u1ee9u, t\u00f4i \u0111\u00e3 t\u1ed5ng h\u1ee3p h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn trong C\u00f4ng v\u0103n 1190\/DLA-NVDTPC.<\/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 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung t\u00f3m l\u01b0\u1ee3c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 05\/2025\/NQ-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">09\/09\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh ngh\u0129a v\u1ec1 t\u00e0i s\u1ea3n s\u1ed1, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a v\u00e0 t\u1ed5 ch\u1ee9c VASP.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 41\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c373\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/12\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u1ec1 h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40\/2025\/TT-BTC \u901a\u51fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt m\u1eabu bi\u1ec3u h\u1ed3 s\u01a1 khai thu\u1ebf GTGT v\u00e0 TNDN.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1190\/DLA-NVDTPC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">23\/04\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tuy\u00ean truy\u1ec1n v\u00e0 ph\u1ed5 bi\u1ebfn c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 41 t\u1ea1i \u0110\u1eafk L\u1eafk.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: X\u1eed l\u00fd thu\u1ebf t\u1ea1i C\u00f4ng ty C\u00f4ng ngh\u1ec7 FinTech X<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda cho vi\u1ec7c \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 1190\/DLA-NVDTPC, ch\u00fang ta h\u00e3y xem x\u00e9t t\u00ecnh hu\u1ed1ng c\u1ee7a C\u00f4ng ty X, m\u1ed9t \u0111\u01a1n v\u1ecb v\u1eadn h\u00e0nh s\u00e0n giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u60c5\u51b5\uff1a<\/b><span style=\"font-weight: 400;\"> Trong th\u00e1ng 05\/2026, C\u00f4ng ty X ghi nh\u1eadn 10.000 giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n trong n\u01b0\u1edbc v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch l\u00e0 500 t\u1ef7 \u0111\u1ed3ng. Trong \u0111\u00f3, l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c giao d\u1ecbch n\u00e0y l\u00e0 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd theo quy \u0111\u1ecbnh:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u1ea5u tr\u1eeb:<\/b><span style=\"font-weight: 400;\"> H\u1ec7 th\u1ed1ng c\u1ee7a C\u00f4ng ty X ph\u1ea3i t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n <a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\">\u4e2a\u4eba\u6240\u5f97\u7a0e<\/a> tr\u00ean ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n ngay khi l\u1ec7nh b\u00e1n kh\u1edbp. Gi\u1ea3 s\u1eed thu\u1ebf su\u1ea5t l\u00e0 10% tr\u00ean thu nh\u1eadp (con s\u1ed1 gi\u1ea3 \u0111\u1ecbnh \u0111\u1ec3 minh h\u1ecda), C\u00f4ng ty X \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1ed5ng c\u1ed9ng 5 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00ea khai:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1edbc ng\u00e0y 20\/06\/2026, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a C\u00f4ng ty X ph\u1ea3i l\u1eadp t\u1edd khai v\u00e0 n\u1ed9p 5 t\u1ef7 \u0111\u1ed3ng n\u00e0y v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty X ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111i\u1ec7n t\u1eed theo m\u1eabu 01\/CTKT-TSMH cho t\u1eebng kh\u00e1ch h\u00e0ng \u0111\u1ec3 h\u1ecd l\u00e0m c\u0103n c\u1ee9 quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m n\u1ebfu c\u1ea7n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>S\u1ed1 li\u1ec7u minh h\u1ecda:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch: 500.000.000.000 VN\u0110.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb d\u1ef1 ki\u1ebfn: 5.000.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf: Tr\u01b0\u1edbc 20\/06\/2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh n\u00e0y theo C\u00f4ng v\u0103n 1190\/DLA-NVDTPC s\u1ebd khi\u1ebfn C\u00f4ng ty X \u0111\u1ed1i m\u1eb7t v\u1edbi \u00e1n ph\u1ea1t v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p v\u00e0 sai s\u00f3t trong ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf thay.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro v\u00e0 Kinh nghi\u1ec7m th\u1ef1c t\u1ebf khi th\u1ef1c hi\u1ec7n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi t\u01b0 c\u00e1ch l\u00e0 m\u1ed9t chuy\u00ean gia \u0111\u00e3 ch\u1ee9ng ki\u1ebfn nhi\u1ec1u \u0111\u1ee3t c\u1ea3i c\u00e1ch thu\u1ebf, t\u00f4i \u0111\u00e1nh gi\u00e1 C\u00f4ng v\u0103n 1190\/DLA-NVDTPC l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn nh\u01b0ng c\u0169ng ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro cho doanh nghi\u1ec7p n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro v\u1ec1 h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7:<\/b><span style=\"font-weight: 400;\"> Sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ee7a c\u00e1c doanh nghi\u1ec7p l\u00e0 coi nh\u1eb9 vi\u1ec7c \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u gi\u1eefa s\u00e0n giao d\u1ecbch v\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. Th\u1ecb tr\u01b0\u1eddng m\u00e3 h\u00f3a ho\u1ea1t \u0111\u1ed9ng 24\/7, v\u1edbi h\u00e0ng tri\u1ec7u giao d\u1ecbch m\u1ed7i gi\u00e2y. N\u1ebfu h\u1ec7 th\u1ed1ng tr\u00edch xu\u1ea5t d\u1eef li\u1ec7u kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh d\u1ea1ng c\u1ee7a c\u01a1 quan thu\u1ebf (nh\u01b0 y\u00eau c\u1ea7u t\u1ea1i m\u1ee5c 5 c\u1ee7a c\u00f4ng v\u0103n), doanh nghi\u1ec7p s\u1ebd b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 kh\u00f4ng tu\u00e2n th\u1ee7, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb thanh tra to\u00e0n di\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c t\u00ednh to\u00e1n gi\u00e1 v\u1ed1n c\u1ee7a t\u00e0i s\u1ea3n m\u00e3 h\u00f3a c\u1ef1c k\u1ef3 ph\u1ee9c t\u1ea1p do t\u00ednh chia nh\u1ecf c\u1ee7a n\u00f3 (v\u00ed d\u1ee5 b\u1ea1n c\u00f3 th\u1ec3 mua 0.00001 BTC). Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 (FIFO, b\u00ecnh qu\u00e2n gia quy\u1ec1n) c\u1ea7n \u0111\u01b0\u1ee3c nh\u1ea5t qu\u00e1n. T\u00f4i \u0111\u00e3 g\u1eb7p tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb truy thu h\u00e0ng t\u1ef7 \u0111\u1ed3ng ch\u1ec9 v\u00ec thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 v\u1ed1n gi\u1eefa c\u00e1c qu\u00fd m\u00e0 kh\u00f4ng c\u00f3 gi\u1ea3i tr\u00ecnh h\u1ee3p l\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Kinh nghi\u1ec7m x\u1eed l\u00fd t\u1ed1i \u01b0u:<\/b><span style=\"font-weight: 400;\"> T\u1eeb g\u00f3c nh\u00ecn c\u1ee7a MAN, ch\u00fang t\u00f4i khuy\u00ean c\u00e1c \u0111\u01a1n v\u1ecb VASP n\u00ean th\u1ef1c hi\u1ec7n &#8220;Audit Thu\u1ebf&#8221; \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng thay v\u00ec \u0111\u1ee3i \u0111\u1ebfn cu\u1ed1i n\u0103m. Vi\u1ec7c ki\u1ec3m tra s\u1edbm gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t trong thu\u1eadt to\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ef1 \u0111\u1ed9ng. Ngo\u00e0i ra, vi\u1ec7c l\u01b0u tr\u1eef h\u1ed3 s\u01a1 theo \u0111\u00fang m\u1eabu 01\/CTKT-TSMH b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed l\u00e0 \u0111i\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i ho\u00e0n thi\u1ec7n ngay t\u1eeb ng\u00e0y \u0111\u1ea7u tri\u1ec3n khai Th\u00f4ng t\u01b0 41.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1190\/DLA-NVDTPC v\u00e0 Th\u00f4ng t\u01b0 41\/2026\/TT-BTC \u0111\u00e3 ch\u00ednh th\u1ee9c m\u1edf ra m\u1ed9t ch\u01b0\u01a1ng m\u1edbi cho qu\u1ea3n l\u00fd thu\u1ebf t\u00e0i s\u1ea3n m\u00e3 h\u00f3a t\u1ea1i Vi\u1ec7t Nam. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ec1 t\u00e0i s\u1ea3n s\u1ed1, tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb c\u1ee7a t\u1ed5 ch\u1ee9c trung gian v\u00e0 c\u00e1c m\u1ed1c th\u1eddi gian k\u00ea khai l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 doanh nghi\u1ec7p t\u1ed3n t\u1ea1i v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong k\u1ef7 nguy\u00ean kinh t\u1ebf s\u1ed1. S\u1ef1 chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng v\u1ec1 c\u1ea3 ki\u1ebfn th\u1ee9c ph\u00e1p lu\u1eadt l\u1eabn h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 s\u1ebd gi\u00fap c\u00e1c \u0111\u01a1n v\u1ecb tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd \u0111\u00e1ng ti\u1ebfc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n cho t\u00e0i s\u1ea3n m\u00e3 h\u00f3a ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3 trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c theo C\u00f4ng v\u0103n 1190\/DLA-NVDTPC, h\u00e3y li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i. MAN &#8211; Master Accountant Network t\u1ef1 h\u00e0o l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady h\u00e0ng \u0111\u1ea7u Vi\u1ec7t Nam trong c\u00e1c l\u0129nh v\u1ef1c: <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 <\/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;\"> chuy\u00ean s\u00e2u. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m, ch\u00fang t\u00f4i cam k\u1ebft mang l\u1ea1i gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u v\u00e0 an to\u00e0n nh\u1ea5t cho m\u1ecdi giao d\u1ecbch t\u00e0i ch\u00ednh 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 C\u00f4ng v\u0103n 1190\/DLA-NVDTPC<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>C\u00e1 nh\u00e2n t\u1ef1 giao d\u1ecbch tr\u00ean c\u00e1c s\u00e0n qu\u1ed1c t\u1ebf kh\u00f4ng c\u00f3 \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam th\u00ec n\u1ed9p thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo tinh th\u1ea7n c\u1ee7a c\u00f4ng v\u0103n, c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb. \u0110\u1ed1i v\u1edbi giao d\u1ecbch tr\u00ean s\u00e0n qu\u1ed1c t\u1ebf, c\u00e1 nh\u00e2n hi\u1ec7n nay v\u1eabn ph\u1ea3i t\u1ef1 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n. Tuy nhi\u00ean, vi\u1ec7c qu\u1ea3n l\u00fd nh\u00f3m n\u00e0y s\u1ebd c\u00f2n c\u1ea7n th\u00eam c\u00e1c v\u0103n b\u1ea3n ph\u1ed1i h\u1ee3p qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>T\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (ICO\/IDO) c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo \u0110i\u1ec1u 14 Ngh\u1ecb quy\u1ebft 05\/2025\/NQ-CP v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n n\u00e0y, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. H\u1ecd ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n huy \u0111\u1ed9ng \u0111\u01b0\u1ee3c ho\u1eb7c l\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c ph\u00e2n ph\u1ed1i t\u00e0i s\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>M\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb 01\/CTKT-TSMH c\u00f3 b\u1eaft bu\u1ed9c d\u00f9ng b\u1ea3n \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. V\u0103n b\u1ea3n n\u00eau r\u00f5 vi\u1ec7c c\u1ea5p ch\u1ee9ng t\u1eeb n\u00e0y ph\u1ea3i th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng b\u1ed9 v\u1edbi h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>N\u1ebfu giao d\u1ecbch b\u1ecb l\u1ed7 th\u00ec c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb thu\u1ebf kh\u00f4ng?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc thu\u1ebf TNDN cho ph\u00e9p b\u00f9 tr\u1eeb l\u00e3i l\u1ed7 trong n\u0103m t\u00e0i ch\u00ednh. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi thu\u1ebf TNCN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, th\u01b0\u1eddng t\u00ednh tr\u00ean t\u1eebng giao d\u1ecbch c\u00f3 l\u00e3i. Vi\u1ec7c b\u00f9 tr\u1eeb l\u1ed7 gi\u1eefa c\u00e1c giao d\u1ecbch c\u00e1 nh\u00e2n c\u1ea7n ch\u1edd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft h\u01a1n v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y l\u00e0 khi n\u00e0o?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh. N\u1ebfu n\u0103m t\u00e0i ch\u00ednh c\u1ee7a b\u1ea1n k\u1ebft th\u00fac v\u00e0o 31\/12, th\u00ec h\u1ea1n ch\u00f3t l\u00e0 31\/03 n\u0103m sau.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 1190\/DLA-NVDTPC \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1eafk L\u1eafk ban h\u00e0nh ng\u00e0y 23\/04\/2026 trong b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng t\u00e0i s\u1ea3n s\u1ed1 t\u1ea1i Vi\u1ec7t Nam \u0111ang c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd. V\u0103n b\u1ea3n n\u00e0y \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ph\u1ed5 bi\u1ebfn c\u00e1c n\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a Th\u00f4ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5867,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2,3],"tags":[],"class_list":["post-5866","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5866","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=5866"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5866\/revisions"}],"predecessor-version":[{"id":5871,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5866\/revisions\/5871"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5867"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}