{"id":6270,"date":"2026-05-26T15:23:31","date_gmt":"2026-05-26T08:23:31","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6270"},"modified":"2026-05-26T15:23:31","modified_gmt":"2026-05-26T08:23:31","slug":"lich-phap-ly-doanh-nghiep-thang-6-nam-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/lich-phap-ly-doanh-nghiep-thang-6-nam-2026\/","title":{"rendered":"L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 6 n\u0103m 2026"},"content":{"rendered":"

L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 6 n\u0103m 2026<\/span><\/a> l\u00e0 c\u1ea9m nang b\u1eaft bu\u1ed9c \u0111\u1ec3 ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 \u0111\u00fang lu\u1eadt. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, vi\u1ec7c ch\u1eadm tr\u1ec5 ch\u1ec9 m\u1ed9t ng\u00e0y c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ch\u1ecbu m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u00e1ng k\u1ec3. Do \u0111\u00f3, vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c m\u1ed1c th\u1eddi h\u1ea1n then ch\u1ed1t trong th\u00e1ng n\u00e0y s\u1ebd gi\u00fap b\u1ea3o v\u1ec7 doanh nghi\u1ec7p kh\u1ecfi c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n

\u0110\u1eb7c bi\u1ec7t, th\u00e1ng 6 n\u0103m 2026 ghi nh\u1eadn nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn m\u1edbi v\u00e0 c\u00e1c b\u00e1o c\u00e1o lao \u0111\u1ed9ng \u0111\u1ecbnh k\u1ef3. Hi\u1ec3u r\u00f5 s\u1ef1 chuy\u1ec3n d\u1ecbch n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 nhi\u1ec7m v\u1ee5 k\u1ef9 thu\u1eadt c\u1ee7a ph\u00f2ng ban nghi\u1ec7p v\u1ee5 m\u00e0 c\u00f2n quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn t\u00ednh \u1ed5n \u0111\u1ecbnh trong v\u1eadn h\u00e0nh c\u1ee7a c\u1ea3 h\u1ec7 th\u1ed1ng. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a MAN – Master Accountant Network s\u1ebd h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 c\u00e1c m\u1ed1c th\u1eddi gian c\u1ed1t l\u00f5i \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

Th\u00f4ng tin nhanh v\u1ec1 L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 6 n\u0103m 2026 d\u00e0nh cho nh\u00e0 qu\u1ea3n l\u00fd<\/b><\/h2>\n

L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 6 n\u0103m 2026 l\u00e0 t\u1eadp h\u1ee3p c\u00e1c m\u1ed1c th\u1eddi h\u1ea1n b\u1eaft bu\u1ed9c v\u1ec1 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, b\u00e1o c\u00e1o lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m v\u00e0 ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y c\u1ee7a doanh nghi\u1ec7p trong th\u00e1ng 6 n\u0103m 2026. C\u00f4ng c\u1ee5 n\u00e0y d\u00f9ng \u0111\u1ec3 \u0111\u1ecbnh h\u01b0\u1edbng k\u1ebf ho\u1ea1ch l\u00e0m vi\u1ec7c, gi\u00fap k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1 th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd.\u00a0<\/span><\/p>\n

L\u1ecbch \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam. C\u00e1c m\u1ed1c th\u1eddi gian c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 01 \u0111\u1ebfn ng\u00e0y 30 c\u1ee7a th\u00e1ng 6 n\u0103m 2026 nh\u1eb1m tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh l\u1edbn.<\/span><\/p>\n

L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 6 n\u0103m 2026 l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd?<\/b><\/h2>\n
\"L\u1ecbch
L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 6 n\u0103m 2026 l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/figcaption><\/figure>\n

Th\u00e1ng 6\/2026 l\u00e0 giai \u0111o\u1ea1n doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c m\u1ed1c k\u00ea khai thu\u1ebf, b\u1ea3o hi\u1ec3m v\u00e0 b\u00e1o c\u00e1o lao \u0111\u1ed9ng \u0111\u1ecbnh k\u1ef3. Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang l\u1ecbch ph\u00e1p l\u00fd kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng uy t\u00edn v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc. \u0110\u1ed3ng th\u1eddi, \u0111\u00e2y c\u0169ng l\u00e0 th\u1eddi \u0111i\u1ec3m quan tr\u1ecdng \u0111\u1ec3 ph\u00f2ng k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1 r\u00e0 so\u00e1t h\u1ed3 s\u01a1, \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh v\u00e0 chu\u1ea9n b\u1ecb cho c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n gi\u1eefa n\u0103m.<\/span><\/p>\n

\u00dd ngh\u0129a ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c tu\u00e2n th\u1ee7 l\u1ecbch tr\u00ecnh \u0111\u00fang h\u1ea1n<\/b><\/h3>\n

L\u1ecbch tr\u00ecnh ph\u00e1p l\u00fd \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t b\u1ea3n \u0111\u1ed3 \u0111\u1ecbnh h\u01b0\u1edbng ho\u1ea1t \u0111\u1ed9ng tu\u00e2n th\u1ee7 c\u1ee7a m\u1ed7i t\u1ed5 ch\u1ee9c kinh t\u1ebf. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi h\u1ea1n c\u00e1c th\u1ee7 t\u1ee5c b\u00e1o c\u00e1o kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 ngh\u0129a v\u1ee5 h\u00e0nh ch\u00ednh, m\u00e0 l\u00e0 th\u01b0\u1edbc \u0111o m\u1ee9c \u0111\u1ed9 l\u00e0nh m\u1ea1nh trong v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p. Khi doanh nghi\u1ec7p ho\u00e0n th\u00e0nh \u0111\u00fang h\u1ea1n c\u00e1c t\u1edd khai thu\u1ebf v\u00e0 b\u00e1o c\u00e1o lao \u0111\u1ed9ng, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc s\u1ebd ghi nh\u1eadn l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 t\u1ed1t. \u0110i\u1ec1u n\u00e0y t\u1ea1o l\u1ee3i th\u1ebf l\u1edbn cho doanh nghi\u1ec7p trong c\u00e1c \u0111\u1ee3t ho\u00e0n thu\u1ebf, ho\u00e0n b\u1ea3o hi\u1ec3m ho\u1eb7c khi tham gia \u0111\u1ea5u th\u1ea7u d\u1ef1 \u00e1n l\u1edbn.<\/span><\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, vi\u1ec7c ch\u1eadm tr\u1ec5 n\u1ed9p t\u1edd khai th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn c\u00e1c cu\u1ed9c thanh tra \u0111\u1ed9t xu\u1ea5t t\u1eeb c\u01a1 quan ch\u1ee9c n\u0103ng. C\u00e1c l\u1ed7i h\u1ec7 th\u1ed1ng v\u1ec1 m\u1eb7t th\u1eddi gian d\u1ec5 l\u00e0m ph\u00e1t sinh c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p t\u00edch l\u0169y qua t\u1eebng ng\u00e0y. \u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1eeb MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, nhi\u1ec1u doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi t\u00ecnh tr\u1ea1ng t\u1eafc ngh\u1ebdn d\u00f2ng ti\u1ec1n ch\u1ec9 v\u00ec b\u1ecb c\u01b0\u1ee1ng ch\u1ebf h\u00f3a \u0111\u01a1n do ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf k\u00e9o d\u00e0i.<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1eeb l\u1ecbch ph\u00e1p l\u00fd th\u00e1ng n\u00e0y<\/b><\/h3>\n

L\u1ecbch tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd trong th\u00e1ng n\u00e0y t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn hai b\u1ed9 ph\u1eadn c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p l\u00e0 ph\u00f2ng k\u1ebf to\u00e1n v\u00e0 ph\u00f2ng nh\u00e2n s\u1ef1. Ph\u00f2ng nh\u00e2n s\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c b\u00e1o c\u00e1o lao \u0111\u1ed9ng, t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng nh\u00e2n s\u1ef1 v\u00e0 vi\u1ec7c tr\u00edch \u0111\u00f3ng c\u00e1c qu\u1ef9 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c. S\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa nh\u00e2n s\u1ef1 v\u00e0 k\u1ebf to\u00e1n gi\u00fap d\u00f2ng ti\u1ec1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i lu\u00f4n \u0111\u01b0\u1ee3c l\u01b0u th\u00f4ng \u0111\u00fang h\u1ea1n, tr\u00e1nh ph\u00e1t sinh ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi ph\u00f2ng k\u1ebf to\u00e1n, th\u00e1ng 6 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ecbnh k\u1ef3 c\u1ee7a th\u00e1ng tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 chu\u1ea9n b\u1ecb cho k\u1ef3 quy\u1ebft to\u00e1n gi\u1eefa n\u0103m. K\u1ebf to\u00e1n thu\u1ebf c\u1ea7n t\u1eadp trung ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra v\u00e0 chu\u1ea9n b\u1ecb c\u00e1c t\u1edd khai <\/span>thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/a>, <\/span>thu\u1ebf nh\u00e0 th\u1ea7u<\/span><\/a>. Vi\u1ec7c hi\u1ec3u r\u00f5 l\u1ecbch tr\u00ecnh gi\u00fap nh\u00e2n s\u1ef1 ph\u1ed1i h\u1ee3p nh\u1ecbp nh\u00e0ng, gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a \u00e1p l\u1ef1c c\u00f4ng vi\u1ec7c d\u1ed3n \u1ee9 v\u00e0o nh\u1eefng ng\u00e0y cu\u1ed1i th\u00e1ng.<\/span><\/p>\n

Chi ti\u1ebft l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 6 n\u0103m 2026 d\u00e0nh cho k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1<\/b><\/h2>\n
\"Chi
Chi ti\u1ebft l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 6 n\u0103m 2026 d\u00e0nh cho k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1<\/figcaption><\/figure>\n

\u0110\u1ec3 gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1 d\u1ec5 d\u00e0ng theo d\u00f5i, \u0111\u1ed1i chi\u1ebfu v\u00e0 th\u1ef1c hi\u1ec7n, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft to\u00e0n b\u1ed9 c\u00e1c \u0111\u1ea7u m\u1ee5c c\u00f4ng vi\u1ec7c, m\u1ed1c th\u1eddi gian gi\u1edbi h\u1ea1n v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd t\u01b0\u01a1ng \u1ee9ng \u00e1p d\u1ee5ng trong th\u00e1ng 6 n\u0103m 2026:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 6 n\u0103m 2026 d\u00e0nh cho k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1<\/b><\/caption>\n
\u5929<\/b><\/td>\nB\u00c1O C\u00c1O \/ NGH\u0128A V\u1ee4 PH\u00c1P L\u00dd<\/b><\/td>\n\u6cd5\u5f8b\u4f9d\u636e<\/b><\/td>\n<\/tr>\n
Tr\u01b0\u1edbc ng\u00e0y 03\/6\/2026<\/span><\/td>\nTh\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng th\u00e1ng 5\/2026<\/span><\/td>\n\u7b2c28\/2015\/TT-BLDTBXH\u53f7\u901a\u77e5\u7b2c16\u6761\u7b2c2\u6b3e<\/span><\/td>\n<\/tr>\n
Tr\u01b0\u1edbc ng\u00e0y 05\/6\/2026<\/span><\/td>\nB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh thay \u0111\u1ed5i lao \u0111\u1ed9ng 6 th\u00e1ng \u0111\u1ea7u n\u0103m<\/span><\/td>\nKho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 1 \u0110i\u1ec1u 73 Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP<\/span><\/td>\n<\/tr>\n
Tr\u01b0\u1edbc ng\u00e0y 15\/6\/2026<\/span><\/td>\nB\u00e1o c\u00e1o c\u00f4ng t\u00e1c PCCC 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2026<\/span><\/td>\nNgh\u1ecb \u0111\u1ecbnh 105\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n
22\/6\/2026<\/span><\/td>\n2026\u5e745\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
(*)<\/span><\/td>\n2026\u5e745\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
22\/6\/2026<\/span><\/td>\nT\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u th\u00e1ng 5\/2026<\/span><\/td>\nKho\u1ea3n 1 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019; \u0110i\u1ec3m n kho\u1ea3n 4 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/span><\/td>\n<\/tr>\n
30\/6\/2026<\/span><\/td>\nTr\u00edch n\u1ed9p ti\u1ec1n BHXH, BHYT, BHTN v\u00e0 kinh ph\u00ed C\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026<\/span><\/td>\nKho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP; Kho\u1ea3n 1 \u0110i\u1ec1u 7 Quy\u1ebft \u0111\u1ecbnh 595\/Q\u0110-BHXH n\u0103m 2017; \u0110i\u1ec1u 16 Quy\u1ebft \u0111\u1ecbnh 595\/Q\u0110-BHXH n\u0103m 2017 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 5 \u0110i\u1ec1u 2 Quy\u1ebft \u0111\u1ecbnh 490\/Q\u0110-BHXH n\u0103m 2023; Kho\u1ea3n 4 \u0110i\u1ec1u 34 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1c l\u01b0u \u00fd quan tr\u1ecdng \u0111i k\u00e8m b\u1ea3ng l\u1ecbch ph\u00e1p l\u00fd:<\/b><\/p>\n

(*) L\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t v\u1ec1 thu\u1ebf TNCN:<\/b> T\u1eeb ng\u00e0y 08\/05\/2026, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN trong th\u00e1ng 5\/2026 s\u1ebd th\u1ef1c hi\u1ec7n k\u00ea khai g\u1ed9p v\u00e0o Qu\u00fd II\/2026 (theo M\u1ee5c 6 Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo <\/span>Quy\u1ebft \u0111\u1ecbnh 1109\/Q\u0110-BTC<\/span><\/a> n\u0103m 2026). Th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf Qu\u00fd II\/2026 ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo, t\u1ee9c ng\u00e0y <\/span>31\/7\/2026<\/b>.<\/span><\/p>\n

V\u1ec1 nguy\u00ean t\u1eafc t\u00ednh th\u1eddi h\u1ea1n khi tr\u00f9ng ng\u00e0y ngh\u1ec9:<\/b> Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3 theo quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 Lu\u1eadt D\u00e2n s\u1ef1 2015 (\u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 86 <\/span>80\/2021\/TT-BTC \u901a\u51fd<\/span><\/a>). Do ng\u00e0y 20\/6\/2026 r\u01a1i v\u00e0o th\u1ee9 B\u1ea3y, n\u00ean h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT v\u00e0 thu\u1ebf nh\u00e0 th\u1ea7u th\u00e1ng 5\/2026 \u0111\u01b0\u1ee3c d\u1ecbch chuy\u1ec3n sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo l\u00e0 th\u1ee9 Hai, ng\u00e0y <\/span>22\/6\/2026<\/b>.<\/span><\/p>\n

V\u1ec1 th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed:<\/b> Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed th\u00f4ng su\u1ed1t 24 gi\u1edd trong ng\u00e0y v\u00e0 7 ng\u00e0y trong tu\u1ea7n, bao g\u1ed3m c\u1ea3 ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 v\u00e0 ng\u00e0y T\u1ebft (theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 <\/span>Th\u00f4ng t\u01b0 19\/2021\/TT-BTC<\/span><\/a>).<\/span><\/p>\n

C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2026<\/b><\/h2>\n

N\u0103m 2026, quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1eb1m gi\u1ea3m \u00e1p l\u1ef1c th\u1ee7 t\u1ee5c cho doanh nghi\u1ec7p. Theo Quy\u1ebft \u0111\u1ecbnh 1109\/Q\u0110-BTC, doanh nghi\u1ec7p ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong th\u00e1ng 5\/2026 s\u1ebd kh\u00f4ng c\u00f2n k\u00ea khai theo th\u00e1ng m\u00e0 chuy\u1ec3n sang k\u00ea khai g\u1ed9p theo qu\u00fd. S\u1ef1 \u0111i\u1ec1u ch\u1ec9nh n\u00e0y gi\u00fap t\u1ed1i \u01b0u th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1, \u0111\u1ed3ng th\u1eddi y\u00eau c\u1ea7u b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u n\u1ed9i b\u1ed9 \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t khi l\u1eadp t\u1edd khai Qu\u00fd II\/2026.<\/span><\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd m\u1edbi theo Quy\u1ebft \u0111\u1ecbnh 1109\/Q\u0110-BTC<\/b><\/h3>\n

M\u1ed9t \u0111i\u1ec3m l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 6 n\u0103m 2026 li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. T\u1eeb ng\u00e0y 08\/05\/2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 1109\/Q\u0110-BTC nh\u1eb1m \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 6 Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh n\u00e0y, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong th\u00e1ng 5\/2026 s\u1ebd kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai theo th\u00e1ng nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n

Thay v\u00e0o \u0111\u00f3, to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u ph\u00e1t sinh n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u00ea khai g\u1ed9p v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a Qu\u00fd II\/2026. S\u1ef1 thay \u0111\u1ed5i n\u00e0y gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 t\u1ea7n su\u1ea5t l\u1eadp t\u1edd khai cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n trong th\u00e1ng 6. Vi\u1ec7c chuy\u1ec3n d\u1ecbch t\u1eeb khai th\u00e1ng sang khai qu\u00fd \u0111\u1ed1i v\u1edbi s\u1eafc thu\u1ebf n\u00e0y l\u00e0 m\u1ed9t c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh m\u1ea1nh m\u1ebd, gi\u00fap t\u1ed1i \u01b0u h\u00f3a th\u1eddi gian cho doanh nghi\u1ec7p.<\/span><\/p>\n

C\u00e1ch th\u1ee9c \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb<\/b><\/h3>\n

M\u1eb7c d\u00f9 kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong th\u00e1ng 6, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n t\u00ednh to\u00e1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00fang quy \u0111\u1ecbnh khi chi tr\u1ea3 thu nh\u1eadp. K\u1ebf to\u00e1n l\u01b0\u01a1ng c\u1ea7n l\u1eadp b\u1ea3ng t\u00ednh chi ti\u1ebft, l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0o cu\u1ed1i qu\u00fd. Th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf Qu\u00fd II\/2026 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean qu\u00fd ti\u1ebfp theo, t\u1ee9c ng\u00e0y 31\/7\/2026.<\/span><\/p>\n

Theo g\u00f3c nh\u00ecn t\u1eeb MAN, s\u1ef1 thay \u0111\u1ed5i n\u00e0y \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd h\u01a1n. Do th\u1eddi gian g\u1ed9p s\u1ed1 li\u1ec7u k\u00e9o d\u00e0i 3 th\u00e1ng, n\u1ebfu kh\u00f4ng \u0111\u1ed1i chi\u1ebfu th\u01b0\u1eddng xuy\u00ean, doanh nghi\u1ec7p d\u1ec5 g\u1eb7p sai s\u00f3t khi t\u1ed5ng h\u1ee3p t\u1edd khai qu\u00fd. C\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p n\u00ean duy tr\u00ec vi\u1ec7c l\u1eadp b\u1ea3ng t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u00e1p h\u00e0ng th\u00e1ng \u0111\u1ec3 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n n\u1ed9p thu\u1ebf hi\u1ec7u qu\u1ea3.<\/span><\/p>\n

M\u1ee9c x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf m\u1edbi nh\u1ea5t n\u0103m 2026<\/b><\/h2>\n

Nh\u1eb1m gi\u00fap doanh nghi\u1ec7p h\u00ecnh dung r\u00f5 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro t\u00e0i ch\u00ednh khi kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c m\u1ed1c th\u1eddi gian n\u00eau tr\u00ean, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 chi ti\u1ebft m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf n\u0103m 2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 <\/span>\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a>, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 10 \u0110i\u1ec1u 1 <\/span>\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a>:<\/span><\/p>\n\n\n\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf m\u1edbi nh\u1ea5t n\u0103m 2026<\/b><\/caption>\n
\u9759\u606f\u6001<\/b><\/td>\nH\u00e0nh vi<\/b><\/td>\nH\u00ecnh th\u1ee9c, m\u1ee9c x\u1eed ph\u1ea1t<\/b><\/td>\nBi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/b><\/td>\n<\/tr>\n
1<\/td>\nN\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/td>\n\u8b66\u544a<\/span><\/td>\nBu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
2<\/td>\nN\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c kho\u1ea3n 1<\/span><\/td>\n\u5c06\u5904\u4ee5200\u4e07\u81f3500\u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002<\/span><\/td>\nBu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
3<\/td>\nN\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 31 ng\u00e0y \u0111\u1ebfn 60 ng\u00e0y<\/span><\/td>\n\u5c06\u5904\u4ee5500\u4e07\u81f3800\u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002<\/span><\/td>\nBu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
4<\/td>\n(i) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 61 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y;<\/span><\/p>\n

(ii) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/p>\n

(iii) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/p>\n

(iv) Kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/td>\n

Ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng<\/span><\/td>\nBu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p theo h\u1ed3 s\u01a1 khai thu\u1ebf;<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, ph\u1ee5 l\u1ee5c k\u00e8m theo h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p (iii, iv)<\/span><\/td>\n<\/tr>\n

5<\/td>\nN\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean 90 ng\u00e0y, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra thu\u1ebf ho\u1eb7c l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m<\/span><\/td>\nPh\u1ea1t ti\u1ec1n t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng<\/span><\/td>\nBu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p theo h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Case study th\u1ef1c t\u1ebf: R\u1ee7i ro t\u00e0i ch\u00ednh khi doanh nghi\u1ec7p ch\u1eadm tr\u1ec5 n\u1ed9p t\u1edd khai<\/b><\/h2>\n

Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 nh\u1eadn ra t\u1ea7m quan tr\u1ecdng c\u1ee7a l\u1ecbch ph\u00e1p l\u00fd khi \u0111\u00e3 ph\u00e1t sinh vi ph\u1ea1m v\u00e0 ch\u1ecbu x\u1eed ph\u1ea1t t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd. Th\u1ef1c t\u1ebf, ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c theo d\u00f5i th\u1eddi h\u1ea1n k\u00ea khai c\u0169ng c\u00f3 th\u1ec3 k\u00e9o theo r\u1ee7i ro t\u00e0i ch\u00ednh, gi\u00e1n \u0111o\u1ea1n ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u1ea3nh h\u01b0\u1edfng uy t\u00edn doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p c\u1ee7a C\u00f4ng ty TNHH s\u1ea3n xu\u1ea5t th\u01b0\u01a1ng m\u1ea1i X d\u01b0\u1edbi \u0111\u00e2y l\u00e0 v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh cho h\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 b\u00e1o c\u00e1o lao \u0111\u1ed9ng trong k\u1ef3 gi\u1eefa n\u0103m 2026.<\/span><\/p>\n

B\u1ed1i c\u1ea3nh sai s\u00f3t t\u1ea1i C\u00f4ng ty TNHH s\u1ea3n xu\u1ea5t th\u01b0\u01a1ng m\u1ea1i X<\/b><\/h3>\n

\u0110\u1ec3 th\u1ea5y r\u00f5 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c b\u00e1m s\u00e1t l\u1ecbch tr\u00ecnh ph\u00e1p l\u00fd, ch\u00fang ta c\u00f9ng ph\u00e2n t\u00edch tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf t\u1ea1i C\u00f4ng ty TNHH s\u1ea3n xu\u1ea5t th\u01b0\u01a1ng m\u1ea1i X c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i B\u00ecnh D\u01b0\u01a1ng. V\u00e0o k\u1ef3 k\u00ea khai gi\u1eefa n\u0103m, do nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n thu\u1ebf xin ngh\u1ec9 \u0111\u1ed9t xu\u1ea5t, c\u00f4ng ty \u0111\u00e3 kh\u00f4ng k\u1ecbp n\u1ed9p T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 b\u00e1o c\u00e1o thay \u0111\u1ed5i lao \u0111\u1ed9ng \u0111\u00fang h\u1ea1n. S\u1ef1 vi\u1ec7c ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n khi c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o c\u1ea3nh b\u00e1o v\u1ec1 vi\u1ec7c ch\u1eadm n\u1ed9p t\u1edd khai qu\u00e1 45 ng\u00e0y.<\/span><\/p>\n

H\u1eadu qu\u1ea3 l\u00e0 C\u00f4ng ty X b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea1t l\u00ean t\u1edbi 7,5 tri\u1ec7u \u0111\u1ed3ng cho h\u00e0nh vi n\u1ed9p ch\u1eadm t\u1edd khai thu\u1ebf t\u1eeb 31 \u0111\u1ebfn 60 ng\u00e0y (r\u01a1i v\u00e0o khung s\u1ed1 3). \u0110\u1ed3ng th\u1eddi, do kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o lao \u0111\u1ed9ng 6 th\u00e1ng \u0111\u1ea7u n\u0103m \u0111\u00fang h\u1ea1n, c\u00f4ng ty c\u0169ng b\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd lao \u0111\u1ed9ng \u0111\u1ecba ph\u01b0\u01a1ng l\u1eadp bi\u00ean b\u1ea3n nh\u1eafc nh\u1edf v\u00e0 ph\u1ea1t c\u1ea3nh c\u00e1o. T\u1ed5ng thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p b\u1ecb \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng ch\u1ec9 v\u00ec thi\u1ebfu m\u1ed9t nh\u00e2n s\u1ef1 theo d\u00f5i l\u1ecbch tr\u00ecnh.<\/span><\/p>\n

Gi\u1ea3i ph\u00e1p x\u1eed l\u00fd r\u1ee7i ro thu\u1ebf t\u1eeb chuy\u00ean gia MAN<\/b><\/h3>\n

Khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 c\u1ee7a C\u00f4ng ty X, c\u00e1c chuy\u00ean gia t\u1ea1i MAN \u0111\u00e3 l\u1eadp t\u1ee9c r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n c\u1ed1t l\u00f5i. Gi\u1ea3i ph\u00e1p t\u1eeb MAN – Master Accountant Network l\u00e0 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p n\u1ed9p ngay t\u1edd khai b\u1ed5 sung, gi\u1ea3i tr\u00ecnh chi ti\u1ebft l\u00fd do b\u1ea5t kh\u1ea3 kh\u00e1ng v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 gi\u1ea3m nh\u1eb9 m\u1ee9c \u0111\u1ed9 ph\u1ea1t n\u1ebfu c\u00f3 th\u1ec3. Song song \u0111\u00f3, ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 b\u00e1o c\u00e1o lao \u0111\u1ed9ng tr\u1ef1c tuy\u1ebfn \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 l\u1ea1i d\u1eef li\u1ec7u h\u00e0nh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

Ch\u1ec9 trong v\u00f2ng 3 ng\u00e0y l\u00e0m vi\u1ec7c, to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ecb thi\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n v\u00e0 n\u1ed9p th\u00e0nh c\u00f4ng l\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed. Nh\u1edd s\u1ef1 can thi\u1ec7p k\u1ecbp th\u1eddi c\u1ee7a \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m, C\u00f4ng ty X \u0111\u00e3 tr\u00e1nh \u0111\u01b0\u1ee3c vi\u1ec7c b\u1ecb c\u01b0\u1ee1ng ch\u1ebf h\u00f3a \u0111\u01a1n v\u00e0 nhanh ch\u00f3ng \u0111\u01b0a ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u1edf l\u1ea1i qu\u1ef9 \u0111\u1ea1o b\u00ecnh th\u01b0\u1eddng. B\u00e0i h\u1ecdc r\u00fat ra l\u00e0 doanh nghi\u1ec7p c\u1ea7n c\u00f3 m\u1ed9t c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t l\u1ecbch ph\u00e1p l\u00fd \u0111\u1ed9c l\u1eadp ho\u1eb7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c c\u1ee7a h\u1ec7 th\u1ed1ng.<\/span><\/p>\n

Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\n

Qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 nhi\u1ec7m v\u1ee5 c\u1ee7a ri\u00eang ph\u00f2ng k\u1ebf to\u00e1n m\u00e0 c\u1ea7n s\u1ef1 ph\u1ed1i h\u1ee3p \u0111\u1ed3ng b\u1ed9 gi\u1eefa to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng doanh nghi\u1ec7p. Theo kinh nghi\u1ec7m t\u1eeb c\u00e1c chuy\u00ean gia MAN, ph\u1ea7n l\u1edbn sai s\u00f3t ph\u00e1t sinh \u0111\u1ec1u \u0111\u1ebfn t\u1eeb vi\u1ec7c thi\u1ebfu ki\u1ec3m so\u00e1t th\u1eddi h\u1ea1n v\u00e0 quy tr\u00ecnh ph\u1ed1i h\u1ee3p n\u1ed9i b\u1ed9 ch\u01b0a ch\u1eb7t ch\u1ebd. Vi\u1ec7c x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf tu\u00e2n th\u1ee7 b\u00e0i b\u1ea3n, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0 ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro, t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh l\u00e2u d\u00e0i.<\/span><\/p>\n

Nh\u1eefng sai s\u00f3t ph\u1ed5 bi\u1ebfn c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1<\/b><\/h3>\n

Tr\u1ea3i qua h\u01a1n 30 n\u0103m th\u1ef1c t\u1ebf h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 FDI, c\u00e1c chuy\u00ean gia t\u1ea1i MAN nh\u1eadn th\u1ea5y m\u1ed9t l\u1ed7i r\u1ea5t ph\u1ed5 bi\u1ebfn l\u00e0 s\u1ef1 thi\u1ebfu k\u1ebft n\u1ed1i th\u00f4ng tin gi\u1eefa b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1. Nh\u00e2n s\u1ef1 th\u01b0\u1eddng ch\u1ec9 t\u1eadp trung v\u00e0o b\u1ea3ng l\u01b0\u01a1ng v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, trong khi k\u1ebf to\u00e1n l\u1ea1i ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 li\u1ec7u c\u1ee7a nh\u00e2n s\u1ef1 \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 b\u1ea3o hi\u1ec3m. S\u1ef1 l\u1ec7ch pha v\u1ec1 th\u1eddi gian cung c\u1ea5p ch\u1ee9ng t\u1eeb gi\u1eefa hai ph\u00f2ng ban n\u00e0y l\u00e0 nguy\u00ean nh\u00e2n ch\u00ednh d\u1eabn \u0111\u1ebfn vi\u1ec7c n\u1ed9p ch\u1eadm c\u00e1c t\u1edd khai \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

M\u1ed9t r\u1ee7i ro kh\u00e1c l\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng c\u00f3 th\u00f3i quen d\u1ed3n vi\u1ec7c n\u1ed9p t\u1edd khai v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n ph\u00e1p l\u00fd. \u0110i\u1ec1u n\u00e0y c\u1ef1c k\u1ef3 nguy hi\u1ec3m v\u00ec h\u1ec7 th\u1ed1ng n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb ngh\u1ebdn m\u1ea1ng do l\u01b0\u1ee3ng truy c\u1eadp qu\u00e1 t\u1ea3i c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m. Khi ph\u00e1t sinh l\u1ed7i k\u1ef9 thu\u1eadt v\u00e0o gi\u1edd ch\u00f3t, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng th\u1ec3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 \u0111\u00fang h\u1ea1n v\u00e0 \u0111\u01b0\u01a1ng nhi\u00ean ph\u1ea3i ch\u1ecbu ph\u1ea1t d\u00f9 l\u1ed7i kh\u00f4ng ho\u00e0n to\u00e0n thu\u1ed9c v\u1ec1 h\u1ecd.<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam b\u1ec1n v\u1eefng<\/b><\/h3>\n

\u0110\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng, doanh nghi\u1ec7p kh\u00f4ng n\u00ean t\u00ecm c\u00e1c bi\u1ec7n ph\u00e1p l\u00e1ch lu\u1eadt ng\u1eafn h\u1ea1n m\u00e0 c\u1ea7n t\u1eadp trung v\u00e0o vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u1ed9t c\u00e1ch b\u00e0i b\u1ea3n. Vi\u1ec7c x\u00e2y d\u1ef1ng m\u1ed9t l\u1ecbch ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 nghi\u00eam ng\u1eb7t, trong \u0111\u00f3 c\u00e1c m\u1ed1c th\u1eddi gian ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c \u0111\u1eb7t s\u1edbm h\u01a1n h\u1ea1n \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc t\u1eeb 3 \u0111\u1ebfn 5 ng\u00e0y, l\u00e0 gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3 nh\u1ea5t. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p lu\u00f4n c\u00f3 kho\u1ea3ng th\u1eddi gian d\u1ef1 ph\u00f2ng \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c sai s\u00f3t ho\u1eb7c s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt ph\u00e1t sinh.<\/span><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 s\u1ed1 v\u00e0o qu\u1ea3n l\u00fd quy tr\u00ecnh n\u1ed9p thu\u1ebf v\u00e0 b\u00e1o c\u00e1o lao \u0111\u1ed9ng s\u1ebd gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c nh\u1eafc nh\u1edf v\u1ec1 m\u1eb7t th\u1eddi h\u1ea1n. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, c\u1eadp nh\u1eadt v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi cho \u0111\u1ed9i ng\u0169 nh\u00e2n s\u1ef1 lu\u00f4n c\u00f3 t\u1ef7 l\u1ec7 sai s\u00f3t th\u1ea5p h\u01a1n 95% so v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c. \u0110\u1ea7u t\u01b0 v\u00e0o n\u0103ng l\u1ef1c tu\u00e2n th\u1ee7 ch\u00ednh l\u00e0 c\u00e1ch ti\u1ebft ki\u1ec7m chi ph\u00ed v\u1eadn h\u00e0nh th\u00f4ng minh v\u00e0 b\u1ec1n v\u1eefng nh\u1ea5t cho doanh nghi\u1ec7p.<\/span><\/p>\n

\u603b\u7ed3<\/b><\/h2>\n

Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng n\u1eafm b\u1eaft l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 6 n\u0103m 2026 l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh gi\u00fap ph\u00f2ng k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1 v\u1eadn h\u00e0nh tr\u01a1n tru, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3 cho doanh nghi\u1ec7p. S\u1ef1 thay \u0111\u1ed5i trong quy \u0111\u1ecbnh n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u00e1c quy \u0111\u1ecbnh x\u1eed ph\u1ea1t m\u1edbi \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i kh\u00f4ng ng\u1eebng c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ph\u00e1p lu\u1eadt v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 th\u00edch \u1ee9ng k\u1ecbp th\u1eddi.<\/span><\/p>\n

V\u1edbi v\u1ecb th\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p gi\u1ea3i ph\u00e1p t\u00e0i ch\u00ednh thu\u1ebf uy t\u00edn h\u00e0ng \u0111\u1ea7u, MAN – Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong vi\u1ec7c ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh. Ch\u00fang t\u00f4i cung c\u1ea5p c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 to\u00e0n di\u1ec7n bao g\u1ed3m: <\/span>\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a>, <\/span>\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a>, <\/span>\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a> \u548c <\/span>\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a> chuy\u00ean s\u00e2u. H\u00e3y li\u00ean h\u1ec7 v\u1edbi MAN ngay h\u00f4m nay \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m c\u1ee7a ch\u00fang t\u00f4i.<\/span><\/p>\n

MAN \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f \u2013 Master Accountant Network<\/b><\/h3>\n