{"id":6393,"date":"2026-06-03T09:21:22","date_gmt":"2026-06-03T02:21:22","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6393"},"modified":"2026-06-03T09:21:22","modified_gmt":"2026-06-03T02:21:22","slug":"han-nop-to-khai-quy-2-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/han-nop-to-khai-quy-2-2026\/","title":{"rendered":"H\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026 l\u00e0 m\u1ed1c th\u1eddi gian \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng m\u00e0 m\u1ecdi k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam c\u1ea7n l\u01b0u t\u00e2m trong n\u0103m t\u00e0i ch\u00ednh n\u00e0y. Vi\u1ec7c qu\u1ea3n l\u00fd th\u1eddi h\u1ea1n k\u00ea khai kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u01a1n v\u1ecb tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb vi\u1ec7c ch\u1eadm tr\u1ec5 h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf cho th\u1ea5y nhi\u1ec1u \u0111\u01a1n v\u1ecb th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n khi \u0111\u1ed1i chi\u1ebfu l\u1ecbch n\u1ed9p thu\u1ebf do s\u1ef1 thay \u0111\u1ed5i li\u00ean t\u1ee5c c\u1ee7a c\u00e1c th\u00f4ng t\u01b0 v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t. \u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng b\u1ea3o v\u1ec7 d\u00f2ng ti\u1ec1n, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n n\u1eafm v\u1eefng th\u1eddi gian bi\u1ec3u chi ti\u1ebft \u0111\u1ec3 tri\u1ec3n khai c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 h\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026 l\u00e0 g\u00ec?<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng doanh nghi\u1ec7p ph\u1ea3i g\u1eedi t\u1edd khai thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) c\u1ee7a qu\u00fd 2 n\u0103m 2026 l\u00ean c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi gian \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/07\/2026 \u0111\u1ed1i v\u1edbi t\u1edd khai thu\u1ebf GTGT v\u00e0 TNCN. \u0110\u1ed1i v\u1edbi ti\u1ec1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) t\u1ea1m t\u00ednh, h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/07\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n:<\/b><span style=\"font-weight: 400;\"> T\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd t\u1ea1i Vi\u1ec7t Nam theo lu\u1eadt \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o s\u1ed1 li\u1ec7u trung th\u1ef1c, k\u1ecbp th\u1eddi, l\u00e0m c\u01a1 s\u1edf quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m v\u00e0 tr\u00e1nh b\u1ecb \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o trong lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh?<\/b><\/h2>\n<figure id=\"attachment_6394\" aria-describedby=\"caption-attachment-6394\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6394\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Han-nop-to-khai-quy-2_2026-duoc-quy-dinh-cu-the-nhu-the-nao-trong-luat-thue-hien-hanh.jpg\" alt=\"H\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o trong lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Han-nop-to-khai-quy-2_2026-duoc-quy-dinh-cu-the-nhu-the-nao-trong-luat-thue-hien-hanh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Han-nop-to-khai-quy-2_2026-duoc-quy-dinh-cu-the-nhu-the-nao-trong-luat-thue-hien-hanh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Han-nop-to-khai-quy-2_2026-duoc-quy-dinh-cu-the-nhu-the-nao-trong-luat-thue-hien-hanh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Han-nop-to-khai-quy-2_2026-duoc-quy-dinh-cu-the-nhu-the-nao-trong-luat-thue-hien-hanh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Han-nop-to-khai-quy-2_2026-duoc-quy-dinh-cu-the-nhu-the-nao-trong-luat-thue-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6394\" class=\"wp-caption-text\">H\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o trong lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n lu\u1eadt t\u1ed1i cao. Doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a th\u1eddi h\u1ea1n n\u00e0y \u0111\u1ec3 tr\u00e1nh c\u00e1c hi\u1ec3u l\u1ea7m kh\u00f4ng \u0111\u00e1ng c\u00f3 trong qu\u00e1 tr\u00ecnh th\u1ef1c thi ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 44 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/span><\/a><span style=\"font-weight: 400;\">, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf khai theo qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. Nh\u01b0 v\u1eady, qu\u00fd 2 n\u0103m 2026 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 30\/06\/2026 th\u00ec h\u1ea1n n\u1ed9p t\u1edd khai s\u1ebd r\u01a1i v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng 7 n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed1c th\u1eddi gian n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c l\u00e0 ng\u00e0y 31\/07\/2026. \u0110\u00e2y l\u00e0 th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho c\u1ea3 t\u1edd khai <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 t\u1edd khai thu\u1ebf TNCN c\u1ee7a qu\u00fd 2 n\u0103m 2026. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u k\u1ebf to\u00e1n s\u1edbm \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng h\u1ec7 th\u1ed1ng c\u1ed5ng th\u00f4ng tin c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf b\u1ecb ngh\u1ebdn m\u1ea1ng v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m m\u1edbi c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 08\/05\/2026 c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u t\u00e2m \u0111\u1eb7c bi\u1ec7t. C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u00e1t sinh kh\u1ea5u tr\u1eeb <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> trong th\u00e1ng 5 v\u00e0 th\u00e1ng 6 n\u0103m 2026 s\u1ebd th\u1ef1c hi\u1ec7n k\u00ea khai g\u1ed9p v\u00e0o t\u1edd khai Qu\u00fd II\/2026 theo M\u1ee5c 6 Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-1109-QD-BTC-2026-cong-bo-thu-tuc-hanh-chinh-quan-ly-thue-hai-quan-705035.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 1109\/Q\u0110-BTC<\/span><\/a><span style=\"font-weight: 400;\"> n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Chi ti\u1ebft l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 6 n\u0103m 2026 c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00e1ng 6 l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao gi\u1eefa hai qu\u00fd, y\u00eau c\u1ea7u k\u1ebf to\u00e1n ph\u1ea3i ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a th\u00e1ng 5 v\u00e0 chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u cho b\u00e1o c\u00e1o s\u00e1u th\u00e1ng \u0111\u1ea7u n\u0103m. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p l\u1ecbch ph\u00e1p l\u00fd th\u00e1ng 6\/2026:<\/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 chi ti\u1ebft l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 6 n\u0103m 2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 15.7804%; text-align: center;\"><b>Ng\u00e0y h\u1ebft h\u1ea1n<\/b><\/td>\n<td style=\"width: 25.2145%; text-align: center;\"><b>Lo\u1ea1i b\u00e1o c\u00e1o \/ Ngh\u0129a v\u1ee5 thu\u1ebf<\/b><\/td>\n<td style=\"width: 29.331%; text-align: center;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng<\/b><\/td>\n<td style=\"width: 28.7307%; text-align: center;\"><b>\u91cd\u8981\u8bf4\u660e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7804%; text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc 03\/06\/2026<\/span><\/td>\n<td style=\"width: 25.2145%; text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng th\u00e1ng 5\/2026<\/span><\/td>\n<td style=\"width: 29.331%; text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c28\/2015\/TT-BLDTBXH\u53f7\u901a\u77e5\u7b2c16\u6761\u7b2c2\u6b3e<\/span><\/td>\n<td style=\"width: 28.7307%; text-align: center;\"><span style=\"font-weight: 400;\">G\u1eedi v\u1ec1 Trung t\u00e2m d\u1ecbch v\u1ee5 vi\u1ec7c l\u00e0m n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7804%; text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc 05\/06\/2026<\/span><\/td>\n<td style=\"width: 25.2145%; text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh thay \u0111\u1ed5i lao \u0111\u1ed9ng 6 th\u00e1ng \u0111\u1ea7u n\u0103m<\/span><\/td>\n<td style=\"width: 29.331%; text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP s\u1eeda \u0111\u1ed5i b\u1edfi Kho\u1ea3n 1 \u0110i\u1ec1u 73 Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 28.7307%; text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p qua C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia ho\u1eb7c S\u1edf L\u0110-TB&amp;XH<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7804%; text-align: center;\"><span style=\"font-weight: 400;\">22\/06\/2026<\/span><\/td>\n<td style=\"width: 25.2145%; text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e745\u6708\u589e\u503c\u7a0e\u7533\u62a5\u8868<\/span><\/td>\n<td style=\"width: 29.331%; text-align: center;\"><span style=\"font-weight: 400;\">2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c44\u6761\u7b2c1\u6b3e<\/span><\/td>\n<td style=\"width: 28.7307%; text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p k\u00ea khai theo th\u00e1ng (gia h\u1ea1n t\u1eeb ng\u00e0y 20 do tr\u00f9ng th\u1ee9 B\u1ea3y)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7804%; text-align: center;\"><span style=\"font-weight: 400;\">22\/06\/2026<\/span><\/td>\n<td style=\"width: 25.2145%; text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e745\u6708\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868<\/span><\/td>\n<td style=\"width: 29.331%; text-align: center;\"><span style=\"font-weight: 400;\">2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c44\u6761\u7b2c1\u6b3e<\/span><\/td>\n<td style=\"width: 28.7307%; text-align: center;\"><span style=\"font-weight: 400;\">Xem x\u00e9t \u0111i\u1ec1u ki\u1ec7n khai g\u1ed9p theo Quy\u1ebft \u0111\u1ecbnh 1109\/Q\u0110-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7804%; text-align: center;\"><span style=\"font-weight: 400;\">22\/06\/2026<\/span><\/td>\n<td style=\"width: 25.2145%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u th\u00e1ng 5\/2026<\/span><\/td>\n<td style=\"width: 29.331%; text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 \u0110i\u1ec3m n Kho\u1ea3n 4 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 28.7307%; text-align: center;\"><span style=\"font-weight: 400;\">K\u00ea khai \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7804%; text-align: center;\"><span style=\"font-weight: 400;\">30\/06\/2026<\/span><\/td>\n<td style=\"width: 25.2145%; text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00edch n\u1ed9p ti\u1ec1n BHXH, BHYT, BHTN v\u00e0 kinh ph\u00ed C\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026<\/span><\/td>\n<td style=\"width: 29.331%; text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP, Q\u0110 595\/Q\u0110-BHXH v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u 34 Lu\u1eadt BHXH 2024<\/span><\/td>\n<td style=\"width: 28.7307%; text-align: center;\"><span style=\"font-weight: 400;\">Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 tr\u00edch n\u1ed9p ph\u1ea7n \u0111\u00f3ng g\u00f3p c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ch\u1ee7 s\u1eed d\u1ee5ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang l\u1ecbch tr\u00ecnh th\u00e1ng 6 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 lao \u0111\u1ed9ng v\u00e0 b\u1ea3o hi\u1ec3m. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd m\u1ed1c ng\u00e0y 22\/06\/2026 l\u00e0 ng\u00e0y h\u1ebft h\u1ea1n c\u1ee7a c\u00e1c t\u1edd khai th\u00e1ng 5 do ng\u00e0y 20\/06\/2026 r\u01a1i v\u00e0o ng\u00e0y th\u1ee9 B\u1ea3y, c\u01a1 quan qu\u1ea3n l\u00fd t\u1ef1 \u0111\u1ed9ng gia h\u1ea1n sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u1eb7c bi\u1ec7t c\u1ea7n nh\u1ea5n m\u1ea1nh trong th\u00e1ng 6 l\u00e0 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN. Theo Quy\u1ebft \u0111\u1ecbnh 1109\/Q\u0110-BTC n\u0103m 2026 \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 08\/05\/2026, c\u00e1c doanh nghi\u1ec7p 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 t\u1edd khai Qu\u00fd II\/2026 nh\u1eb1m gi\u1ea3m t\u1ea3i th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Chi ti\u1ebft l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 7 n\u0103m 2026 v\u00e0 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 2\/2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00e1ng 7 n\u0103m 2026 l\u00e0 th\u00e1ng tr\u1ecdng \u0111i\u1ec3m khi c\u00e1c doanh nghi\u1ec7p \u0111\u1ed3ng lo\u1ea1t ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd 2. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 l\u1ecbch tr\u00ecnh chi ti\u1ebft:<\/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 chi ti\u1ebft l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 7 n\u0103m 2026 v\u00e0 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 2\/2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 18.4391%; text-align: center;\"><b>Ng\u00e0y h\u1ebft h\u1ea1n<\/b><\/td>\n<td style=\"width: 29.2453%; text-align: center;\"><b>Lo\u1ea1i b\u00e1o c\u00e1o \/ Ngh\u0129a v\u1ee5 thu\u1ebf<\/b><\/td>\n<td style=\"width: 24.7856%; text-align: center;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng<\/b><\/td>\n<td style=\"width: 26.5866%; text-align: center;\"><b>\u91cd\u8981\u8bf4\u660e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4391%; text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc 03\/07\/2026<\/span><\/td>\n<td style=\"width: 29.2453%; text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng th\u00e1ng 6\/2026<\/span><\/td>\n<td style=\"width: 24.7856%; text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c28\/2015\/TT-BLDTBXH\u53f7\u901a\u77e5\u7b2c16\u6761\u7b2c2\u6b3e<\/span><\/td>\n<td style=\"width: 26.5866%; text-align: center;\"><span style=\"font-weight: 400;\">G\u1eedi b\u00e1o c\u00e1o v\u1ec1 t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m nh\u00e2n s\u1ef1 trong th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4391%; text-align: center;\"><span style=\"font-weight: 400;\">20\/07\/2026<\/span><\/td>\n<td style=\"width: 29.2453%; text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e746\u6708\u589e\u503c\u7a0e\u7533\u62a5\u8868<\/span><\/td>\n<td style=\"width: 24.7856%; text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 44 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<\/span><\/td>\n<td style=\"width: 26.5866%; text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n khai theo th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4391%; text-align: center;\"><span style=\"font-weight: 400;\">20\/07\/2026<\/span><\/td>\n<td style=\"width: 29.2453%; text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e746\u6708\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868<\/span><\/td>\n<td style=\"width: 24.7856%; text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 44 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<\/span><\/td>\n<td style=\"width: 26.5866%; text-align: center;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd vi\u1ec7c khai g\u1ed9p th\u00e1ng 6 v\u00e0o Qu\u00fd II\/2026 theo Q\u0110 1109<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4391%; text-align: center;\"><span style=\"font-weight: 400;\">20\/07\/2026<\/span><\/td>\n<td style=\"width: 29.2453%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u th\u00e1ng 6\/2026<\/span><\/td>\n<td style=\"width: 24.7856%; text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 \u0110i\u1ec3m n Kho\u1ea3n 4 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 26.5866%; text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho c\u00e1c kho\u1ea3n thanh to\u00e1n ph\u00e1t sinh trong th\u00e1ng 6<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4391%; text-align: center;\"><span style=\"font-weight: 400;\">30\/07\/2026<\/span><\/td>\n<td style=\"width: 29.2453%; text-align: center;\"><span style=\"font-weight: 400;\">\u7f34\u7eb32026\u5e74\u7b2c\u4e8c\u5b63\u5ea6\u6682\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/td>\n<td style=\"width: 24.7856%; text-align: center;\"><span style=\"font-weight: 400;\">2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c55\u6761\u7b2c1\u6b3e<\/span><\/td>\n<td style=\"width: 26.5866%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef1 t\u00ednh to\u00e1n k\u1ebft qu\u1ea3 kinh doanh v\u00e0 n\u1ed9p ti\u1ec1n, kh\u00f4ng n\u1ed9p t\u1edd khai<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4391%; text-align: center;\"><span style=\"font-weight: 400;\">31\/07\/2026<\/span><\/td>\n<td style=\"width: 29.2453%; text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e74\u7b2c\u4e8c\u5b63\u5ea6\u589e\u503c\u7a0e\u7533\u62a5\u8868<\/span><\/td>\n<td style=\"width: 24.7856%; text-align: center;\"><span style=\"font-weight: 400;\">2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c44\u6761\u7b2c1\u6b3e<\/span><\/td>\n<td style=\"width: 26.5866%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 h\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p khai theo qu\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4391%; text-align: center;\"><span style=\"font-weight: 400;\">31\/07\/2026<\/span><\/td>\n<td style=\"width: 29.2453%; text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e74\u7b2c\u4e8c\u5b63\u5ea6\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868<\/span><\/td>\n<td style=\"width: 24.7856%; text-align: center;\"><span style=\"font-weight: 400;\">2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c44\u6761\u7b2c1\u6b3e<\/span><\/td>\n<td style=\"width: 26.5866%; text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n k\u00ea khai g\u1ed9p thu\u1ebf TNCN ph\u00e1t sinh th\u00e1ng 5, 6 theo h\u01b0\u1edbng d\u1eabn<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4391%; text-align: center;\"><span style=\"font-weight: 400;\">31\/07\/2026<\/span><\/td>\n<td style=\"width: 29.2453%; text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00edch n\u1ed9p ti\u1ec1n BHXH, BHYT, BHTN v\u00e0 kinh ph\u00ed C\u00f4ng \u0111o\u00e0n th\u00e1ng 6\/2026<\/span><\/td>\n<td style=\"width: 24.7856%; text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP, Q\u0110 595\/Q\u0110-BHXH v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u 34 Lu\u1eadt BHXH 2024<\/span><\/td>\n<td style=\"width: 26.5866%; text-align: center;\"><span style=\"font-weight: 400;\">Ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 \u0111\u00f3ng b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng l\u1ecbch tr\u00ecnh th\u00e1ng 7 ch\u1ec9 r\u00f5 s\u1ef1 ph\u00e2n t\u00e1ch quan tr\u1ecdng gi\u1eefa ng\u00e0y n\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m t\u00ednh (30\/07\/2026) v\u00e0 ng\u00e0y n\u1ed9p c\u00e1c t\u1edd khai qu\u00fd (31\/07\/2026). Doanh nghi\u1ec7p c\u1ea7n b\u1ed1 tr\u00ed ngu\u1ed3n v\u1ed1n ph\u00f9 h\u1ee3p \u0111\u1ec3 thanh to\u00e1n ti\u1ec1n <\/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;\"> tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai m\u1ed9t ng\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 tr\u00f9ng h\u1ee3p v\u1ec1 th\u1eddi gian n\u00e0y \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m vi\u1ec7c v\u1edbi n\u0103ng su\u1ea5t cao nh\u1ea5t. Vi\u1ec7c ph\u00e2n b\u1ed5 c\u00f4ng vi\u1ec7c thu th\u1eadp ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n ngay t\u1eeb cu\u1ed1i th\u00e1ng 6 s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m b\u1edbt \u00e1p l\u1ef1c nh\u00e2n s\u1ef1 v\u00e0o nh\u1eefng ng\u00e0y cu\u1ed1i th\u00e1ng 7.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b><i>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a <\/i><\/b><a href=\"https:\/\/thue.man.net.vn\/lich-nop-cac-loai-bao-cao-thue-nam-2026\/\"><b><i>2026 \u5e74\u62a5\u7a0e\u622a\u6b62\u65e5\u671f<\/i><\/b><\/a><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><b>T\u1ea1i sao vi\u1ec7c tu\u00e2n th\u1ee7 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 2\/2026 l\u1ea1i c\u00f3 vai tr\u00f2 s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh doanh nghi\u1ec7p?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 2\/2026 kh\u00f4ng thu\u1ea7n t\u00fay l\u00e0 vi\u1ec7c ho\u00e0n th\u00e0nh tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd. \u0110\u00e2y c\u00f2n l\u00e0 th\u01b0\u1edbc \u0111o n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf c\u1ee7a m\u1ed9t doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p n\u1ed9p ch\u1eadm t\u1edd khai, h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf t\u1ef1 \u0111\u1ed9ng s\u1ebd ghi nh\u1eadn v\u00e0 ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. M\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 h\u1ea1n c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng t\u00f9y thu\u1ed9c v\u00e0o s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01a1n th\u1ebf n\u1eefa, vi\u1ec7c ch\u1eadm tr\u1ec5 n\u00e0y s\u1ebd l\u00e0m gi\u1ea3m \u0111i\u1ec3m uy t\u00edn c\u1ee7a doanh nghi\u1ec7p tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u00e1nh gi\u00e1 r\u1ee7i ro c\u1ee7a c\u01a1 quan thu\u1ebf. C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 l\u1ecbch s\u1eed n\u1ed9p ch\u1eadm th\u01b0\u1eddng xuy\u00ean s\u1ebd b\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch ki\u1ec3m tra tr\u1ecdng \u0111i\u1ec3m, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c \u0111\u1ee3t thanh tra, quy\u1ebft to\u00e1n thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh h\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026?<\/b><\/h2>\n<figure id=\"attachment_6397\" aria-describedby=\"caption-attachment-6397\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6397\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-doi-tuong-nao-bat-buoc-phai-ap-dung-quy-dinh-han-nop-to-khai-quy-2_2026.jpg\" alt=\"Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh h\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-doi-tuong-nao-bat-buoc-phai-ap-dung-quy-dinh-han-nop-to-khai-quy-2_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-doi-tuong-nao-bat-buoc-phai-ap-dung-quy-dinh-han-nop-to-khai-quy-2_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-doi-tuong-nao-bat-buoc-phai-ap-dung-quy-dinh-han-nop-to-khai-quy-2_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-doi-tuong-nao-bat-buoc-phai-ap-dung-quy-dinh-han-nop-to-khai-quy-2_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-doi-tuong-nao-bat-buoc-phai-ap-dung-quy-dinh-han-nop-to-khai-quy-2_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6397\" class=\"wp-caption-text\">Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh h\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo qu\u00fd. Vi\u1ec7c ph\u00e2n bi\u1ec7t \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean doanh thu v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1eb7c th\u00f9 l\u00e0 b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng k\u00ea khai thu\u1ebf GTGT theo qu\u00fd bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c c\u00e1c doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng. N\u1ebfu doanh thu n\u0103m tr\u01b0\u1edbc tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai theo th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi thu\u1ebf TNCN, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn khai theo qu\u00fd n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd. Ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng nh\u01b0ng c\u00f3 s\u1ed1 thu\u1ebf TNCN kh\u1ea5u tr\u1eeb trong th\u00e1ng d\u01b0\u1edbi 50 tri\u1ec7u \u0111\u1ed3ng th\u00ec c\u0169ng \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai theo qu\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chi ph\u1ed1i tr\u1ef1c ti\u1ebfp h\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026<\/b><\/h2>\n<figure id=\"attachment_6396\" aria-describedby=\"caption-attachment-6396\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6396\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/He-thong-van-ban-phap-luat-chi-phoi-truc-tiep-han-nop-to-khai-quy-2_2026.jpg\" alt=\"H\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/He-thong-van-ban-phap-luat-chi-phoi-truc-tiep-han-nop-to-khai-quy-2_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/He-thong-van-ban-phap-luat-chi-phoi-truc-tiep-han-nop-to-khai-quy-2_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/He-thong-van-ban-phap-luat-chi-phoi-truc-tiep-han-nop-to-khai-quy-2_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/He-thong-van-ban-phap-luat-chi-phoi-truc-tiep-han-nop-to-khai-quy-2_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/He-thong-van-ban-phap-luat-chi-phoi-truc-tiep-han-nop-to-khai-quy-2_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6396\" class=\"wp-caption-text\">H\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t chuy\u00ean gia thu\u1ebf th\u1ef1c th\u1ee5 lu\u00f4n l\u00e0m vi\u1ec7c d\u1ef1a tr\u00ean c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 danh m\u1ee5c c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt chi ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng k\u00ea khai thu\u1ebf qu\u00fd 2 n\u0103m 2026 m\u00e0 doanh nghi\u1ec7p c\u1ea7n vi\u1ec7n d\u1eabn khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7\uff1a<\/b><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i \u0110i\u1ec1u 44 v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf t\u1ea1i \u0110i\u1ec1u 55.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c lo\u1ea1i thu\u1ebf khai theo th\u00e1ng, qu\u00fd, n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, \u0111\u1eb7c bi\u1ec7t l\u00e0 quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 n\u1ed9p thu\u1ebf TNDN t\u1ea1m t\u00ednh 4 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf quy\u1ebft to\u00e1n n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ebft \u0111\u1ecbnh 1109\/Q\u0110-BTC n\u0103m 2026:<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c k\u00ea khai g\u1ed9p thu\u1ebf TNCN th\u00e1ng ph\u00e1t sinh v\u00e0o t\u1edd khai qu\u00fd II\/2026 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf: B\u00e0i h\u1ecdc t\u1eeb vi\u1ec7c ch\u1eadm n\u1ed9p t\u1edd khai v\u00e0 c\u00e1ch gi\u1ea3i quy\u1ebft t\u1ed1i \u01b0u<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda r\u00f5 n\u00e9t t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c tu\u00e2n th\u1ee7 l\u1ecbch n\u1ed9p thu\u1ebf, ch\u00fang t\u00f4i xin chia s\u1ebb m\u1ed9t tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u01a1 kh\u00ed t\u1ea1i B\u00ecnh D\u01b0\u01a1ng trong giai \u0111o\u1ea1n v\u1eeba qua.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty C\u1ed5 ph\u1ea7n C\u01a1 kh\u00ed An B\u00ecnh ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gia c\u00f4ng linh ki\u1ec7n ph\u1ee5 t\u00f9ng. V\u00e0o k\u1ef3 k\u00ea khai qu\u00fd 2 n\u0103m tr\u01b0\u1edbc, do k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1ed9t xu\u1ea5t xin ngh\u1ec9 vi\u1ec7c v\u00ec l\u00fd do gia \u0111\u00ecnh, doanh nghi\u1ec7p \u0111\u00e3 kh\u00f4ng k\u1ecbp th\u1eddi ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 b\u00e1o c\u00e1o thu\u1ebf \u0111\u00fang h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1eadu qu\u1ea3 l\u00e0 t\u1edd khai thu\u1ebf GTGT v\u00e0 t\u1edd khai thu\u1ebf TNCN c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ecb n\u1ed9p ch\u1eadm 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. \u0110\u1ed3ng th\u1eddi, s\u1ed1 ti\u1ec1n thu\u1ebf TNDN t\u1ea1m t\u00ednh c\u0169ng b\u1ecb n\u1ed9p tr\u1ec5 so v\u1edbi m\u1ed1c th\u1eddi gian ph\u00e1p \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd c\u1ee7a Chi c\u1ee5c Thu\u1ebf s\u1edf t\u1ea1i \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn l\u1ed7i vi ph\u1ea1m. C\u00f4ng ty An B\u00ecnh ph\u1ea3i nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea1t l\u00ean \u0111\u1ebfn 12 tri\u1ec7u \u0111\u1ed3ng cho hai h\u00e0nh vi n\u1ed9p ch\u1eadm t\u1edd khai. Ngo\u00e0i ra, \u0111\u01a1n v\u1ecb c\u00f2n ph\u1ea3i n\u1ed9p th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf ch\u1eadm tr\u1ea3 v\u1edbi m\u1ee9c 0.03% m\u1ed7i ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau s\u1ef1 c\u1ed1 tr\u00ean, ban gi\u00e1m \u0111\u1ed1c An B\u00ecnh \u0111\u00e3 t\u00ecm ki\u1ebfm gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf b\u00e0i b\u1ea3n h\u01a1n. H\u1ecd \u0111\u00e3 chu\u1ea9n h\u00f3a l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh ki\u1ec3m so\u00e1t l\u1ecbch ph\u00e1p l\u00fd n\u1ed9i b\u1ed9, thi\u1ebft l\u1eadp c\u00e1c m\u1ed1c c\u1ea3nh b\u00e1o tr\u01b0\u1edbc h\u1ea1n 5 ng\u00e0y \u0111\u1ec3 kh\u00f4ng bao gi\u1edd l\u1eb7p l\u1ea1i sai l\u1ea7m t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn chuy\u00ean gia MAN: Nh\u1eadn di\u1ec7n r\u1ee7i ro ti\u1ec1m \u1ea9n v\u00e0 chi\u1ebfn l\u01b0\u1ee3c ki\u1ec3m so\u00e1t thu\u1ebf qu\u00fd 2\/2026 hi\u1ec7u qu\u1ea3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i nh\u1eefng sai l\u1ea7m mang t\u00ednh h\u1ec7 th\u1ed1ng khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf qu\u00fd 2.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 vi\u1ec7c k\u1ebf to\u00e1n vi\u00ean \u0111\u1ee3i \u0111\u1ebfn nh\u1eefng ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng 7 m\u1edbi b\u1eaft \u0111\u1ea7u thu th\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u. Vi\u1ec7c d\u1ed3n n\u00e9n c\u00f4ng vi\u1ec7c v\u00e0o th\u1eddi \u0111i\u1ec3m nh\u1ea1y c\u1ea3m n\u00e0y r\u1ea5t d\u1ec5 d\u1eabn \u0111\u1ebfn sai s\u00f3t trong vi\u1ec7c ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7, ho\u1eb7c b\u1ecf s\u00f3t c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN t\u1ea1m t\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, r\u1ee7i ro thu\u1ebf c\u1ee7a doanh nghi\u1ec7p th\u01b0\u1eddng b\u1eaft ngu\u1ed3n t\u1eeb s\u1ef1 m\u1ea5t c\u00e2n \u0111\u1ed1i gi\u1eefa d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p. Khi s\u1ed1 thu\u1ebf GTGT v\u00e0 TNDN ph\u00e1t sinh qu\u00e1 l\u1edbn v\u00e0o cu\u1ed1i qu\u00fd, doanh nghi\u1ec7p d\u1ec5 r\u01a1i v\u00e0o tr\u1ea1ng th\u00e1i m\u1ea5t c\u00e2n \u0111\u1ed1i thanh kho\u1ea3n ng\u1eafn h\u1ea1n n\u1ebfu kh\u00f4ng c\u00f3 k\u1ebf ho\u1ea1ch d\u1ef1 ph\u00f2ng ng\u00e2n s\u00e1ch thu\u1ebf t\u1eeb tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network \u0111\u1ec1 xu\u1ea5t l\u00e0 doanh nghi\u1ec7p n\u00ean \u00e1p d\u1ee5ng quy tr\u00ecnh ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u theo tu\u1ea7n ho\u1eb7c theo th\u00e1ng, ngay c\u1ea3 khi thu\u1ed9c di\u1ec7n k\u00ea khai theo qu\u00fd. Vi\u1ec7c nghi\u1ec7m thu h\u00f3a \u0111\u01a1n v\u00e0 nh\u1eadp li\u1ec7u li\u00ean t\u1ee5c s\u1ebd gi\u00fap ban gi\u00e1m \u0111\u1ed1c c\u00f3 c\u00e1i nh\u00ecn chu\u1ea9n x\u00e1c v\u1ec1 b\u1ee9c tranh t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p v\u00e0 an to\u00e0n nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u01b0 Quy\u1ebft \u0111\u1ecbnh 1109\/Q\u0110-BTC n\u0103m 2026 s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c c\u01a1 ch\u1ebf \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd. Tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3 ch\u00ednh l\u00e0 c\u00e1ch \u0111\u01a1n gi\u1ea3n nh\u1ea5t \u0111\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng k\u1ebft v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf hi\u1ec7u qu\u1ea3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh \u1ed5n \u0111\u1ecbnh, an to\u00e0n cho m\u1ecdi doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. S\u1ef1 ch\u1ee7 \u0111\u1ed9ng trong c\u00f4ng t\u00e1c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, c\u1eadp nh\u1eadt v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n n\u1ed9p thu\u1ebf s\u1ebd gi\u00fap doanh nghi\u1ec7p lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p v\u01b0\u1ee3t qua nh\u1eefng th\u00e1ch th\u1ee9c v\u1ec1 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p chuy\u00ean nghi\u1ec7p nh\u1ea5t. Ch\u00fang t\u00f4i t\u1ef1 h\u00e0o l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady cung c\u1ea5p \u0111\u1ed3ng b\u1ed9 <\/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;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-uy-tin\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> h\u00e0ng \u0111\u1ea7u, gi\u00fap t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 b\u1ea3o v\u1ec7 t\u1ed1i \u0111a l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p 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\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia\u00a0 L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network cam k\u1ebft cung c\u1ea5p th\u00f4ng tin chuy\u00ean m\u00f4n minh b\u1ea1ch, c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u2013 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd 2\/2026 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>N\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a h\u1ea1n n\u1ed9p t\u1edd khai tr\u00f9ng v\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5 ho\u1eb7c cu\u1ed1i tu\u1ea7n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c gia h\u1ea1n kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, n\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a 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 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi qu\u00fd 2 n\u0103m 2026, ng\u00e0y 31\/07\/2026 r\u01a1i v\u00e0o ng\u00e0y th\u1ee9 S\u00e1u l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng n\u00ean kh\u00f4ng c\u00f3 s\u1ef1 d\u1ecbch chuy\u1ec3n th\u1eddi h\u1ea1n n\u00e0o.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ph\u00e1t sinh doanh thu hay chi ph\u00ed trong qu\u00fd 2 n\u0103m 2026 th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p v\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf GTGT qu\u00fd 2 n\u0103m 2026 \u0111\u00fang h\u1ea1n ngay c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh b\u1ea5t k\u1ef3 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n n\u00e0o trong k\u1ef3 (k\u00ea khai t\u1edd khai tr\u1eafng). Vi\u1ec7c kh\u00f4ng n\u1ed9p t\u1edd khai trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y v\u1eabn b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>C\u00e1ch t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf t\u1ea1m t\u00ednh TNDN qu\u00fd 2\/2026 nh\u01b0 th\u1ebf n\u00e0o n\u1ebfu n\u1ed9p sau ng\u00e0y 30\/07\/2026?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tS\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c: S\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p nh\u00e2n v\u1edbi 0.03% nh\u00e2n v\u1edbi s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p. S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y doanh nghi\u1ec7p n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Quy\u1ebft \u0111\u1ecbnh 1109\/Q\u0110-BTC n\u0103m 2026 v\u1ec1 khai g\u1ed9p thu\u1ebf TNCN \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 m\u1ecdi doanh nghi\u1ec7p hay c\u00f3 \u0111i\u1ec1u ki\u1ec7n g\u00ec?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tQuy\u1ebft \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3 cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n k\u00ea khai g\u1ed9p theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh nh\u1eb1m gi\u1ea3m t\u1ea3i \u00e1p l\u1ef1c k\u00ea khai th\u00e1ng. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu danh s\u00e1ch qu\u1ea3n l\u00fd \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 n\u1ed9p l\u1ea1i t\u1edd khai b\u1ed5 sung sau khi \u0111\u00e3 h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026 kh\u00f4ng v\u00e0 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung khi ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f3 sai s\u00f3t. N\u1ebfu vi\u1ec7c n\u1ed9p b\u1ed5 sung th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra v\u00e0 kh\u00f4ng l\u00e0m ph\u00e1t sinh th\u00eam s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec doanh nghi\u1ec7p kh\u00f4ng b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh, ch\u1ec9 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf t\u0103ng th\u00eam.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a h\u1ea1n n\u1ed9p t\u1edd khai tr\u00f9ng v\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5 ho\u1eb7c cu\u1ed1i tu\u1ea7n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c gia h\u1ea1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, n\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a 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 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi qu\u00fd 2 n\u0103m 2026, ng\u00e0y 31\/07\/2026 r\u01a1i v\u00e0o ng\u00e0y th\u1ee9 S\u00e1u l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng n\u00ean kh\u00f4ng c\u00f3 s\u1ef1 d\u1ecbch chuy\u1ec3n th\u1eddi h\u1ea1n n\u00e0o.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ph\u00e1t sinh doanh thu hay chi ph\u00ed trong qu\u00fd 2 n\u0103m 2026 th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p v\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf GTGT qu\u00fd 2 n\u0103m 2026 \u0111\u00fang h\u1ea1n ngay c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh b\u1ea5t k\u1ef3 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n n\u00e0o trong k\u1ef3 (k\u00ea khai t\u1edd khai tr\u1eafng). Vi\u1ec7c kh\u00f4ng n\u1ed9p t\u1edd khai trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y v\u1eabn b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00e1ch t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf t\u1ea1m t\u00ednh TNDN qu\u00fd 2\/2026 nh\u01b0 th\u1ebf n\u00e0o n\u1ebfu n\u1ed9p sau ng\u00e0y 30\/07\/2026?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"S\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c: S\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p nh\u00e2n v\u1edbi 0.03% nh\u00e2n v\u1edbi s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p. S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y doanh nghi\u1ec7p n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Quy\u1ebft \u0111\u1ecbnh 1109\/Q\u0110-BTC n\u0103m 2026 v\u1ec1 khai g\u1ed9p thu\u1ebf TNCN \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 m\u1ecdi doanh nghi\u1ec7p hay c\u00f3 \u0111i\u1ec1u ki\u1ec7n g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Quy\u1ebft \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3 cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n k\u00ea khai g\u1ed9p theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh nh\u1eb1m gi\u1ea3m t\u1ea3i \u00e1p l\u1ef1c k\u00ea khai th\u00e1ng. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu danh s\u00e1ch qu\u1ea3n l\u00fd \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 n\u1ed9p l\u1ea1i t\u1edd khai b\u1ed5 sung sau khi \u0111\u00e3 h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026 kh\u00f4ng v\u00e0 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung khi ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f3 sai s\u00f3t. N\u1ebfu vi\u1ec7c n\u1ed9p b\u1ed5 sung th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra v\u00e0 kh\u00f4ng l\u00e0m ph\u00e1t sinh th\u00eam s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec doanh nghi\u1ec7p kh\u00f4ng b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh, ch\u1ec9 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf t\u0103ng th\u00eam.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 2\/2026 l\u00e0 m\u1ed1c th\u1eddi gian \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng m\u00e0 m\u1ecdi k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam c\u1ea7n l\u01b0u t\u00e2m trong n\u0103m t\u00e0i ch\u00ednh n\u00e0y. Vi\u1ec7c qu\u1ea3n l\u00fd th\u1eddi h\u1ea1n k\u00ea khai kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u01a1n v\u1ecb tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf t\u1ed1i \u0111a [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6395,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-6393","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6393","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=6393"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6393\/revisions"}],"predecessor-version":[{"id":6398,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6393\/revisions\/6398"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6395"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}