{"id":6138,"date":"2026-05-18T10:07:02","date_gmt":"2026-05-18T03:07:02","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6138"},"modified":"2026-05-18T10:07:02","modified_gmt":"2026-05-18T03:07:02","slug":"lich-phap-ly-doanh-nghiep-thang-5-nam-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/lich-phap-ly-doanh-nghiep-thang-5-nam-2026\/","title":{"rendered":"L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 5 n\u0103m 2026\u00a0"},"content":{"rendered":"

L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 5 n\u0103m 2026 l\u00e0 n\u1ed9i dung m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng, gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh v\u00e0 ch\u1ee7 doanh nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t quan t\u00e2m khi b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 thu\u1ebf Qu\u00fd I\/2026. Ch\u1ec9 c\u1ea7n ch\u1eadm m\u1ed9t v\u00e0i ng\u00e0y trong vi\u1ec7c n\u1ed9p t\u1edd khai ho\u1eb7c ti\u1ec1n thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf.<\/span><\/p>\n

Trong th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, c\u00e1c chuy\u00ean gia t\u1ea1i MAN – Master Accountant Network nh\u1eadn th\u1ea5y th\u00e1ng 5 th\u01b0\u1eddng l\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p ch\u1ecbu \u00e1p l\u1ef1c l\u1edbn v\u1ec1 h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, quy\u1ebft to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n thu\u1ebf. \u0110\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p k\u00ea khai theo qu\u00fd, th\u00e1ng 5\/2026 t\u1eadp trung nhi\u1ec1u ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn <\/span>\u589e\u503c\u7a0e<\/span><\/a>, <\/span>\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/a>, <\/span>\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a> t\u1ea1m t\u00ednh v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 5 n\u0103m 2026<\/b><\/h2>\n

L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 5 n\u0103m 2026 l\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c m\u1ed1c th\u1eddi gian b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n li\u00ean quan \u0111\u1ebfn thu\u1ebf, lao \u0111\u1ed9ng, BHXH v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

Doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng l\u1ecbch n\u00e0y \u0111\u1ec3 ki\u1ec3m so\u00e1t h\u1ea1n n\u1ed9p t\u1edd khai, h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 lao \u0111\u1ed9ng \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng g\u1ed3m doanh nghi\u1ec7p, h\u1ed9 kinh doanh c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u00e0 \u0111\u01a1n v\u1ecb ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

C\u00e1c m\u1ed1c quan tr\u1ecdng t\u1eadp trung v\u00e0o ng\u00e0y 03\/5\/2026, 04\/5\/2026, 20\/5\/2026 v\u00e0 31\/5\/2026.<\/span><\/p>\n

V\u00ec sao l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 5 n\u0103m 2026 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng?<\/b><\/h2>\n

Th\u00e1ng 5\/2026 l\u00e0 th\u1eddi \u0111i\u1ec3m giao gi\u1eefa ngh\u0129a v\u1ee5 thu\u1ebf th\u00e1ng v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf qu\u00fd. V\u1edbi doanh nghi\u1ec7p k\u00ea khai theo qu\u00fd, \u0111\u00e2y l\u00e0 giai \u0111o\u1ea1n ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 thu\u1ebf Qu\u00fd I\/2026, bao g\u1ed3m thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 thu\u1ebf TNDN t\u1ea1m t\u00ednh.<\/span><\/p>\n

Nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng t\u1eadp trung v\u00e0o doanh thu b\u00e1n h\u00e0ng m\u00e0 qu\u00ean ki\u1ec3m tra h\u1ea1n k\u00ea khai. Theo kinh nghi\u1ec7m t\u1eeb MAN – Master Accountant Network, kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ec9 ch\u1eadm n\u1ed9p t\u1edd khai v\u00e0i ng\u00e0y nh\u01b0ng v\u1eabn b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng t\u00f9y m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m.<\/span><\/p>\n

Ngo\u00e0i y\u1ebfu t\u1ed1 x\u1eed ph\u1ea1t, vi\u1ec7c ch\u1eadm ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ed3 s\u01a1 vay v\u1ed1n ng\u00e2n h\u00e0ng, h\u1ed3 s\u01a1 \u0111\u1ea5u th\u1ea7u v\u00e0 \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed giai \u0111o\u1ea1n 2026-2027.<\/span><\/p>\n

L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 5 n\u0103m 2026 g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c n\u00e0o?<\/b><\/h2>\n
\"L\u1ecbch
L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 5 n\u0103m 2026 g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c n\u00e0o?<\/figcaption><\/figure>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c m\u1ed1c c\u00f4ng vi\u1ec7c quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i trong th\u00e1ng 5\/2026.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng c\u00f4ng vi\u1ec7c thu\u1ed9c l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 5 n\u0103m 2026<\/b><\/caption>\n
\u671f\u95f4<\/b><\/td>\n\u5de5\u4f5c<\/b><\/td>\n\u6cd5\u5f8b\u4f9d\u636e<\/b><\/td>\n<\/tr>\n
Tr\u01b0\u1edbc 03\/5\/2026<\/span><\/td>\nTh\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng th\u00e1ng 4\/2026<\/span><\/td>\n\u7b2c28\/2015\/TT-BLDTBXH\u53f7\u901a\u77e5\u7b2c16\u6761\u7b2c2\u6b3e<\/span><\/td>\n<\/tr>\n
04\/5\/2026<\/span><\/td>\n\u7f34\u7eb32026\u5e74\u7b2c\u4e00\u5b63\u5ea6\u6682\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/td>\nKho\u1ea3n 1 \u0110i\u1ec1u 55 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP<\/span><\/td>\n<\/tr>\n
04\/5\/2026<\/span><\/td>\n2026\u5e74\u7b2c\u4e00\u5b63\u5ea6\u589e\u503c\u7a0e\u7533\u62a5\u8868<\/span><\/td>\n2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c44\u6761\u7b2c1\u6b3e<\/span><\/td>\n<\/tr>\n
04\/5\/2026<\/span><\/td>\n2026\u5e74\u7b2c\u4e00\u5b63\u5ea6\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868<\/span><\/td>\n2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c44\u6761\u7b2c1\u6b3e<\/span><\/td>\n<\/tr>\n
20\/5\/2026<\/span><\/td>\n2026\u5e744\u6708\u589e\u503c\u7a0e\u7533\u62a5\u8868<\/span><\/td>\n2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c44\u6761\u7b2c1\u6b3e<\/span><\/td>\n<\/tr>\n
20\/5\/2026<\/span><\/td>\n2026\u5e744\u6708\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868<\/span><\/td>\n2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c44\u6761\u7b2c1\u6b3e<\/span><\/td>\n<\/tr>\n
20\/5\/2026<\/span><\/td>\nT\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u th\u00e1ng 4\/2026<\/span><\/td>\n\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<\/tr>\n
31\/5\/2026<\/span><\/td>\nTr\u00edch n\u1ed9p BHXH, BHYT, BHTN v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/span><\/td>\nQuy\u1ebft \u0111\u1ecbnh 595\/Q\u0110-BHXH, Lu\u1eadt BHXH 2024<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec tr\u01b0\u1edbc ng\u00e0y 03\/5\/2026?<\/b><\/h2>\n

Tr\u01b0\u1edbc ng\u00e0y 03\/5\/2026, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng th\u00e1ng 4\/2026 theo quy \u0111\u1ecbnh. N\u1ed9i dung bao g\u1ed3m s\u1ed1 lao \u0111\u1ed9ng t\u0103ng, gi\u1ea3m, ngh\u1ec9 vi\u1ec7c ho\u1eb7c tuy\u1ec3n m\u1edbi nh\u1eb1m ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u BHXH.\u00a0<\/span><\/p>\n

Th\u1ef1c t\u1ebf cho th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p ph\u00e1t sinh ch\u00eanh l\u1ec7ch gi\u1eefa h\u1ed3 s\u01a1 lao \u0111\u1ed9ng v\u00e0 d\u1eef li\u1ec7u b\u1ea3o hi\u1ec3m, d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb truy thu BHXH ho\u1eb7c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh khi thanh tra ki\u1ec3m tra. \u0110\u1eb7c bi\u1ec7t, c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u1eed vi\u1ec7c k\u00e9o d\u00e0i, c\u1ed9ng t\u00e1c vi\u00ean ho\u1eb7c lao \u0111\u1ed9ng ch\u01b0a khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n

Th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng th\u00e1ng 4\/2026<\/b><\/h3>\n

Theo Kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 28\/2015\/TT-BL\u0110TBXH, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

N\u1ed9i dung th\u00f4ng b\u00e1o bao g\u1ed3m s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng t\u0103ng, gi\u1ea3m, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng ho\u1eb7c tuy\u1ec3n m\u1edbi trong th\u00e1ng tr\u01b0\u1edbc. \u0110\u00e2y l\u00e0 d\u1eef li\u1ec7u quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan lao \u0111\u1ed9ng v\u00e0 BHXH \u0111\u1ed1i chi\u1ebfu qu\u1ea3n l\u00fd.<\/span><\/p>\n

Trong th\u1ef1c t\u1ebf ki\u1ec3m to\u00e1n lao \u0111\u1ed9ng, MAN ghi nh\u1eadn nhi\u1ec1u doanh nghi\u1ec7p ph\u00e1t sinh ch\u00eanh l\u1ec7ch gi\u1eefa h\u1ed3 s\u01a1 lao \u0111\u1ed9ng v\u00e0 d\u1eef li\u1ec7u BHXH. Khi c\u01a1 quan thanh tra ki\u1ec3m tra, doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 b\u1ecb truy thu b\u1ea3o hi\u1ec3m ho\u1eb7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi khai b\u00e1o bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng<\/b><\/h3>\n

M\u1ed9t s\u1ed1 doanh nghi\u1ec7p ch\u1ec9 b\u00e1o gi\u1ea3m lao \u0111\u1ed9ng tr\u00ean ph\u1ea7n m\u1ec1m BHXH nh\u01b0ng qu\u00ean th\u00f4ng b\u00e1o bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng \u0111\u1ecbnh k\u1ef3. \u0110i\u1ec1u n\u00e0y khi\u1ebfn d\u1eef li\u1ec7u qu\u1ea3n l\u00fd kh\u00f4ng \u0111\u1ed3ng b\u1ed9.<\/span><\/p>\n

Ngo\u00e0i ra, nhi\u1ec1u doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c k\u00e9o d\u00e0i kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh ho\u1eb7c s\u1eed d\u1ee5ng c\u1ed9ng t\u00e1c vi\u00ean nh\u01b0ng b\u1ea3n ch\u1ea5t l\u00e0 lao \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean. \u0110\u00e2y l\u00e0 nh\u00f3m r\u1ee7i ro r\u1ea5t d\u1ec5 b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng truy thu BHXH.<\/span><\/p>\n

H\u1ea1n 04\/5\/2026 c\u00f3 nh\u1eefng ngh\u0129a v\u1ee5 thu\u1ebf n\u00e0o?<\/b><\/h2>\n

Ng\u00e0y 04\/5\/2026 \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed1c quan tr\u1ecdng nh\u1ea5t trong l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 5 n\u0103m 2026.<\/span><\/p>\n

\u7f34\u7eb32026\u5e74\u7b2c\u4e00\u5b63\u5ea6\u6682\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e<\/b><\/h3>\n

Theo Kho\u1ea3n 1 \u0110i\u1ec1u 55 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 Kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf TNDN theo qu\u00fd.<\/span><\/p>\n

Kho\u1ea3n t\u1ea1m n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh th\u1ef1c t\u1ebf. N\u1ebfu t\u1ed5ng s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 4 qu\u00fd th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf quy\u1ebft to\u00e1n n\u0103m th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n

Theo g\u00f3c nh\u00ecn t\u1eeb MAN, \u0111\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn \u1edf doanh nghi\u1ec7p t\u0103ng tr\u01b0\u1edfng nhanh ho\u1eb7c doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn \u0111\u1ed9t bi\u1ebfn v\u00e0o cu\u1ed1i n\u0103m. K\u1ebf to\u00e1n th\u01b0\u1eddng c\u0103n c\u1ee9 s\u1ed1 li\u1ec7u c\u0169 \u0111\u1ec3 t\u1ea1m n\u1ed9p d\u1eabn \u0111\u1ebfn thi\u1ebfu h\u1ee5t l\u1edbn khi quy\u1ebft to\u00e1n.<\/span><\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN t\u1ea1m t\u00ednh h\u1ee3p l\u00fd<\/b><\/h3>\n

Doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng b\u1ea3ng d\u1ef1 b\u00e1o l\u1ee3i nhu\u1eadn theo qu\u00fd thay v\u00ec ch\u1ec9 d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u00e1t sinh.<\/span><\/p>\n

V\u00ed d\u1ee5 th\u1ef1c t\u1ebf, m\u1ed9t doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i t\u1ea1i TP.HCM n\u0103m 2025 ch\u1ec9 t\u1ea1m n\u1ed9p 5 t\u1ef7 \u0111\u1ed3ng thu\u1ebf TNDN trong 3 qu\u00fd \u0111\u1ea7u n\u0103m. \u0110\u1ebfn cu\u1ed1i n\u0103m, doanh thu t\u0103ng m\u1ea1nh khi\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u1ef1c t\u1ebf l\u00ean t\u1edbi 9 t\u1ef7 \u0111\u1ed3ng. Kho\u1ea3n thi\u1ebfu v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh d\u1eabn \u0111\u1ebfn ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p g\u1ea7n 180 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch l\u1edbn khi t\u1ea1m t\u00ednh thu\u1ebf.<\/span><\/p>\n

2026\u5e74\u7b2c\u4e00\u5b63\u5ea6\u589e\u503c\u7a0e\u7533\u62a5\u8868<\/b><\/h3>\n

Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo qu\u00fd ph\u1ea3i n\u1ed9p t\u1edd khai ch\u1eadm nh\u1ea5t ng\u00e0y 04\/5\/2026.<\/span><\/p>\n

Vi\u1ec7c k\u00ea khai \u0111\u00fang kh\u00f4ng ch\u1ec9 gi\u00fap tr\u00e1nh x\u1eed ph\u1ea1t m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. N\u1ebfu h\u00f3a \u0111\u01a1n sai s\u00f3t ho\u1eb7c k\u00ea khai sai k\u1ef3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i chi ph\u00ed ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

Nh\u1eefng sai s\u00f3t ph\u1ed5 bi\u1ebfn khi k\u00ea khai thu\u1ebf GTGT<\/b><\/h3>\n

Trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n thu\u1ebf, MAN th\u01b0\u1eddng g\u1eb7p c\u00e1c l\u1ed7i nh\u01b0:<\/span><\/p>\n