{"id":7192,"date":"2026-07-23T21:16:12","date_gmt":"2026-07-23T14:16:12","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7192"},"modified":"2026-07-23T21:16:12","modified_gmt":"2026-07-23T14:16:12","slug":"nghi-dinh-291-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/nghi-dinh-291-2026\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP: M\u1ee9c ph\u1ea1t m\u1edbi v\u1ec1 cung c\u1ea5p th\u00f4ng tin thu\u1ebf"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/toan-van-nghi-dinh-2912026ndcp-sua-doi-nghi-dinh-1252020-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-138098437.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 21\/7\/2026, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf, h\u00f3a \u0111\u01a1n. V\u0103n b\u1ea3n n\u00e0y b\u1ed5 sung ch\u1ebf t\u00e0i ri\u00eang cho h\u00e0nh vi vi ph\u1ea1m ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch trao \u0111\u1ed5i th\u00f4ng tin thu\u1ebf theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam c\u0169ng nh\u01b0 c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc, th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c b\u00ean k\u00fd k\u1ebft. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam \u0111\u1ea9y m\u1ea1nh h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf v\u1ec1 minh b\u1ea1ch thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP ra \u0111\u1eddi, khung ph\u00e1p l\u00fd x\u1eed ph\u1ea1t vi ph\u1ea1m v\u1ec1 cung c\u1ea5p th\u00f4ng tin thu\u1ebf qu\u1ed1c t\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u00e0nh \u0111i\u1ec1u kho\u1ea3n ri\u00eang trong <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">, d\u00f9 ngh\u0129a v\u1ee5 n\u00e0y \u0111\u00e3 t\u1ed3n t\u1ea1i theo cam k\u1ebft qu\u1ed1c t\u1ebf c\u1ee7a Vi\u1ec7t Nam. Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c thi\u1ebfu ch\u1ebf t\u00e0i c\u1ee5 th\u1ec3 t\u1eebng khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i l\u00fang t\u00fang khi b\u1ecb y\u00eau c\u1ea7u cung c\u1ea5p h\u1ed3 s\u01a1. Ngh\u1ecb \u0111\u1ecbnh m\u1edbi \u0111\u00e3 kh\u1eafc ph\u1ee5c kho\u1ea3ng tr\u1ed1ng n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP<\/b><\/h2>\n<figure id=\"attachment_7196\" aria-describedby=\"caption-attachment-7196\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7196\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Nghi-dinh-291_2026_ND-CP.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Nghi-dinh-291_2026_ND-CP.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Nghi-dinh-291_2026_ND-CP-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Nghi-dinh-291_2026_ND-CP-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Nghi-dinh-291_2026_ND-CP-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Nghi-dinh-291_2026_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7196\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 trao \u0111\u1ed5i th\u00f4ng tin thu\u1ebf qu\u1ed1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u1eed ph\u1ea1t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1eadm, sai, thi\u1ebfu ho\u1eb7c kh\u00f4ng cung c\u1ea5p th\u00f4ng tin thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho m\u1ecdi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c di\u1ec7n ph\u1ea3i cung c\u1ea5p th\u00f4ng tin theo \u0111i\u1ec1u \u01b0\u1edbc, th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t dao \u0111\u1ed9ng t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 100.000.000 \u0111\u1ed3ng t\u00f9y m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ngay t\u1eeb ng\u00e0y k\u00fd, 21\/7\/2026.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n do Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 21\/7\/2026, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n (v\u0103n b\u1ea3n n\u00e0y tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP). N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP l\u00e0 b\u1ed5 sung <\/span><b>M\u1ee5c 3 v\u00e0 \u0110i\u1ec1u 19a<\/b><span style=\"font-weight: 400;\"> v\u00e0o sau M\u1ee5c 2 Ch\u01b0\u01a1ng II c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a \u0111i\u1ec1u kho\u1ea3n m\u1edbi t\u1eadp trung v\u00e0o h\u00e0nh vi vi ph\u1ea1m li\u00ean quan \u0111\u1ebfn vi\u1ec7c <\/span><b>cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><span style=\"font-weight: 400;\">, ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch trao \u0111\u1ed5i th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u00e0 th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c b\u00ean k\u00fd k\u1ebft. N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 ch\u1ebf t\u00e0i d\u00e0nh ri\u00eang cho ngh\u0129a v\u1ee5 h\u1ee3p t\u00e1c th\u00f4ng tin thu\u1ebf xuy\u00ean bi\u00ean gi\u1edbi, kh\u00f4ng \u00e1p d\u1ee5ng cho c\u00e1c vi ph\u1ea1m v\u1ec1 k\u00ea khai, n\u1ed9p thu\u1ebf th\u00f4ng th\u01b0\u1eddng trong n\u01b0\u1edbc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam tham gia ng\u00e0y c\u00e0ng s\u00e2u v\u00e0o c\u00e1c c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin thu\u1ebf \u0111a ph\u01b0\u01a1ng, ngh\u0129a v\u1ee5 cung c\u1ea5p h\u1ed3 s\u01a1, d\u1eef li\u1ec7u cho c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn h\u01a1n, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, c\u00f3 c\u1ed5 \u0111\u00f4ng ho\u1eb7c c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i. Tr\u01b0\u1edbc \u0111\u00e2y, vi\u1ec7c thi\u1ebfu ch\u1ebf t\u00e0i c\u1ee5 th\u1ec3 khi\u1ebfn nhi\u1ec1u \u0111\u01a1n v\u1ecb ch\u1ee7 quan trong vi\u1ec7c chu\u1ea9n b\u1ecb v\u00e0 ph\u1ea3n h\u1ed3i c\u00e1c y\u00eau c\u1ea7u n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, vi\u1ec7c lu\u1eadt h\u00f3a m\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 t\u1ea1o ra \u00e1p l\u1ef1c tu\u00e2n th\u1ee7 r\u00f5 r\u00e0ng h\u01a1n, bu\u1ed9c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, ph\u00e1p ch\u1ebf doanh nghi\u1ec7p ph\u1ea3i x\u00e2y d\u1ef1ng quy tr\u00ecnh ph\u1ea3n h\u1ed3i y\u00eau c\u1ea7u th\u00f4ng tin thu\u1ebf m\u1ed9t c\u00e1ch b\u00e0i b\u1ea3n, c\u00f3 ki\u1ec3m so\u00e1t th\u1eddi h\u1ea1n. \u0110\u00e2y c\u0169ng l\u00e0 t\u00edn hi\u1ec7u cho th\u1ea5y c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam \u0111ang si\u1ebft ch\u1eb7t gi\u00e1m s\u00e1t c\u00e1c giao d\u1ecbch c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP?<\/b><\/h2>\n<figure id=\"attachment_7193\" aria-describedby=\"caption-attachment-7193\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7193\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-cua-Nghi-dinh-291_2026_ND-CP.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-cua-Nghi-dinh-291_2026_ND-CP.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-cua-Nghi-dinh-291_2026_ND-CP-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-cua-Nghi-dinh-291_2026_ND-CP-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-cua-Nghi-dinh-291_2026_ND-CP-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-cua-Nghi-dinh-291_2026_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7193\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP \u00e1p d\u1ee5ng cho m\u1ecdi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ph\u1ea3i cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf nh\u1eb1m ph\u1ee5c v\u1ee5 trao \u0111\u1ed5i th\u00f4ng tin qu\u1ed1c t\u1ebf. Nh\u00f3m ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI), doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft xuy\u00ean bi\u00ean gi\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, c\u00f4ng ty ch\u1ee9ng kho\u00e1n thu\u1ed9c di\u1ec7n b\u00e1o c\u00e1o t\u1ef1 \u0111\u1ed9ng th\u00f4ng tin t\u00e0i kho\u1ea3n t\u00e0i ch\u00ednh (CRS).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 t\u00e0i kho\u1ea3n, t\u00e0i s\u1ea3n, thu nh\u1eadp ph\u00e1t sinh \u1edf n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c ph\u1ea1m vi c\u00e1c hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n m\u00e0 Vi\u1ec7t Nam k\u00fd k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb t\u01b0 v\u1ea5n, \u0111\u1ea1i l\u00fd thu\u1ebf h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c t\u1ed5ng h\u1ee3p, cung c\u1ea5p h\u1ed3 s\u01a1 khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng l\u01b0u \u00fd l\u00e0 <\/span><b>Ngh\u1ecb \u0111\u1ecbnh kh\u00f4ng gi\u1edbi h\u1ea1n theo quy m\u00f4 doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">. M\u1ed9t c\u00f4ng ty v\u1eeba v\u00e0 nh\u1ecf c\u00f3 giao d\u1ecbch v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i, n\u1ebfu thu\u1ed9c di\u1ec7n b\u1ecb y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf, v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng th\u00f4ng tin nh\u01b0 doanh nghi\u1ec7p l\u1edbn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>M\u1ee9c x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP c\u1ee5 th\u1ec3 ra sao?<\/b><\/h2>\n<figure id=\"attachment_7194\" aria-describedby=\"caption-attachment-7194\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7194\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-xu-phat-theo-Nghi-dinh-291_2026_ND-CP-cu-the-ra-sao.jpg\" alt=\"M\u1ee9c x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP c\u1ee5 th\u1ec3 ra sao?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-xu-phat-theo-Nghi-dinh-291_2026_ND-CP-cu-the-ra-sao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-xu-phat-theo-Nghi-dinh-291_2026_ND-CP-cu-the-ra-sao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-xu-phat-theo-Nghi-dinh-291_2026_ND-CP-cu-the-ra-sao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-xu-phat-theo-Nghi-dinh-291_2026_ND-CP-cu-the-ra-sao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Muc-xu-phat-theo-Nghi-dinh-291_2026_ND-CP-cu-the-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7194\" class=\"wp-caption-text\">M\u1ee9c x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP c\u1ee5 th\u1ec3 ra sao?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n quan t\u00e2m nhi\u1ec1u nh\u1ea5t. \u0110i\u1ec1u 19a Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP) quy \u0111\u1ecbnh ba khung ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng ba m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m, c\u00f9ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 \u0111i k\u00e8m.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>M\u1ee9c ph\u1ea1t th\u1ee9 nh\u1ea5t: ch\u1eadm cung c\u1ea5p th\u00f4ng tin: <\/b><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 5 ng\u00e0y tr\u1edf l\u00ean, t\u00ednh t\u1eeb th\u1eddi h\u1ea1n quy \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, \u0111i\u1ec1u \u01b0\u1edbc ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>M\u1ee9c ph\u1ea1t th\u1ee9 hai: cung c\u1ea5p th\u00f4ng tin sai, thi\u1ebfu: <\/b><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi cung c\u1ea5p th\u00f4ng tin kh\u00f4ng ch\u00ednh x\u00e1c ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch trao \u0111\u1ed5i th\u00f4ng tin.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>M\u1ee9c ph\u1ea1t th\u1ee9 ba: kh\u00f4ng cung c\u1ea5p ho\u1eb7c th\u00f4ng \u0111\u1ed3ng che gi\u1ea5u: <\/b><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 50.000.000 \u0111\u1ed3ng \u0111\u1ebfn 100.000.000 \u0111\u1ed3ng \u00e1p d\u1ee5ng cho hai nh\u00f3m h\u00e0nh vi nghi\u00eam tr\u1ecdng: (i) kh\u00f4ng cung c\u1ea5p th\u00f4ng tin sau 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ho\u1eb7c h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n cung c\u1ea5p th\u00f4ng tin; (ii) th\u00f4ng \u0111\u1ed3ng, bao che ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eb1m ng\u0103n c\u1ea3n c\u01a1 quan thu\u1ebf thu th\u1eadp, x\u00e1c minh th\u00f4ng tin ph\u1ee5c v\u1ee5 trao \u0111\u1ed5i th\u00f4ng tin thu\u1ebf qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li aria-level=\"1\"><b>Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: <\/b><span style=\"font-weight: 400;\">Ngo\u00e0i ph\u1ea1t ti\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m c\u00f2n b\u1ecb bu\u1ed9c cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi thu\u1ed9c m\u1ee9c ph\u1ea1t th\u1ee9 hai v\u00e0 h\u00e0nh vi (i) c\u1ee7a m\u1ee9c ph\u1ea1t th\u1ee9 ba. \u0110\u00e2y l\u00e0 bi\u1ec7n ph\u00e1p nh\u1eb1m b\u1ea3o \u0111\u1ea3m m\u1ee5c ti\u00eau cu\u1ed1i c\u00f9ng l\u00e0 c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin \u0111\u00fang, \u0111\u1ee7, kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c x\u1eed ph\u1ea1t.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c m\u1ee9c ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 44.8802%;\"><b>\u8fdd\u53cd<\/b><\/td>\n<td style=\"text-align: center; width: 20.7698%;\"><b>M\u1ee9c ph\u1ea1t ti\u1ec1n<\/b><\/td>\n<td style=\"text-align: center; width: 33.6238%;\"><b>Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 44.8802%;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p th\u00f4ng tin qu\u00e1 h\u1ea1n t\u1eeb 5 ng\u00e0y tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center; width: 20.7698%;\"><span style=\"font-weight: 400;\">10 &#8211; 30 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 33.6238%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng quy \u0111\u1ecbnh ri\u00eang<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 44.8802%;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p th\u00f4ng tin kh\u00f4ng ch\u00ednh x\u00e1c, kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7<\/span><\/td>\n<td style=\"text-align: center; width: 20.7698%;\"><span style=\"font-weight: 400;\">30 &#8211; 50 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 33.6238%;\"><span style=\"font-weight: 400;\">Bu\u1ed9c cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 44.8802%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng cung c\u1ea5p th\u00f4ng tin sau 15 ng\u00e0y k\u1ec3 t\u1eeb h\u1ebft h\u1ea1n\/gia h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center; width: 20.7698%;\"><span style=\"font-weight: 400;\">50 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 33.6238%;\"><span style=\"font-weight: 400;\">Bu\u1ed9c cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 44.8802%;\"><span style=\"font-weight: 400;\">Th\u00f4ng \u0111\u1ed3ng, bao che ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea3n tr\u1edf x\u00e1c minh th\u00f4ng tin<\/span><\/td>\n<td style=\"text-align: center; width: 20.7698%;\"><span style=\"font-weight: 400;\">50 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 33.6238%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng quy \u0111\u1ecbnh ri\u00eang<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 21\/7\/2026, t\u1ee9c c\u00f9ng ng\u00e0y ban h\u00e0nh. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 cung c\u1ea5p th\u00f4ng tin thu\u1ebf qu\u1ed1c t\u1ebf ph\u00e1t sinh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y tr\u1edf \u0111i s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo khung ph\u1ea1t m\u1edbi t\u1ea1i \u0110i\u1ec1u 19a. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t ngay c\u00e1c y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin \u0111ang ho\u1eb7c s\u1eafp ph\u00e1t sinh \u0111\u1ec3 tr\u00e1nh b\u1ecb \u00e1p d\u1ee5ng ch\u1ebf t\u00e0i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p FDI v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, c\u1ea7n theo d\u00f5i th\u00eam c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ban h\u00e0nh sau \u0111\u00f3, \u0111\u1ec3 c\u1eadp nh\u1eadt quy tr\u00ecnh n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi \u0110i\u1ec1u 19a.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c 21\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung M\u1ee5c 3, \u0110i\u1ec1u 19a v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m cung c\u1ea5p th\u00f4ng tin thu\u1ebf qu\u1ed1c t\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n g\u1ed1c \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n t\u1eebng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i kho\u1ea3n 3 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u1ec1 nguy\u00ean t\u1eafc x\u1eed ph\u1ea1t nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cam k\u1ebft c\u1ee7a Di\u1ec5n \u0111\u00e0n to\u00e0n c\u1ea7u v\u1ec1 minh b\u1ea1ch v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin v\u00ec m\u1ee5c \u0111\u00edch thu\u1ebf (GF)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf khuy\u1ebfn ngh\u1ecb \u0111\u1ec3 Vi\u1ec7t Nam th\u1ec3 ch\u1ebf h\u00f3a ch\u1ebf t\u00e0i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc x\u1eed ph\u1ea1t khi c\u00f3 nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m c\u00f9ng l\u00fac l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i n\u1ed9i dung m\u1edbi t\u1ea1i \u0110i\u1ec1u 19a, kho\u1ea3n 3 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP) v\u1eabn gi\u1eef nguy\u00ean t\u1eafc chung: nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m th\u00ec b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 t\u1eebng h\u00e0nh vi. Tuy nhi\u00ean, quy \u0111\u1ecbnh c\u0169ng li\u1ec7t k\u00ea m\u1ed9t lo\u1ea1t tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7, kh\u00f4ng c\u1ed9ng d\u1ed3n x\u1eed ph\u1ea1t ri\u00eang l\u1ebb. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 tr\u00e1nh tranh c\u00e3i khi b\u1ecb x\u1eed ph\u1ea1t nhi\u1ec1u l\u1ed7i trong m\u1ed9t \u0111\u1ee3t thanh, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 t\u1eebng h\u00e0nh vi ri\u00eang bi\u1ec7t g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khai sai nhi\u1ec1u ch\u1ec9 ti\u00eau tr\u00ean nhi\u1ec1u h\u1ed3 s\u01a1 thu\u1ebf trong c\u00f9ng m\u1ed9t ng\u00e0y<\/b><span style=\"font-weight: 400;\">: n\u1ebfu h\u00e0nh vi khai sai thu\u1ed9c di\u1ec7n x\u1eed ph\u1ea1t v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 m\u1ed9t h\u00e0nh vi khai sai ch\u1ec9 ti\u00eau c\u00f3 khung ph\u1ea1t ti\u1ec1n cao nh\u1ea5t trong s\u1ed1 c\u00e1c h\u00e0nh vi \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1eadm n\u1ed9p nhi\u1ec1u h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a c\u00f9ng m\u1ed9t s\u1eafc thu\u1ebf trong c\u00f9ng m\u1ed9t ng\u00e0y<\/b><span style=\"font-weight: 400;\">: ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 m\u1ed9t h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 khung ph\u1ea1t ti\u1ec1n cao nh\u1ea5t. Ri\u00eang n\u1ebfu trong s\u1ed1 h\u1ed3 s\u01a1 ch\u1eadm n\u1ed9p c\u00f3 h\u1ed3 s\u01a1 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p tr\u1ed1n thu\u1ebf, h\u1ed3 s\u01a1 \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang \u0111\u1ec3 x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, kh\u00f4ng g\u1ed9p chung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1eadm n\u1ed9p nhi\u1ec1u th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o c\u00f9ng lo\u1ea1i v\u1ec1 h\u00f3a \u0111\u01a1n trong c\u00f9ng m\u1ed9t ng\u00e0y<\/b><span style=\"font-weight: 400;\">: ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 m\u1ed9t h\u00e0nh vi ch\u1eadm n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n c\u00f3 khung ph\u1ea1t ti\u1ec1n cao nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\">: n\u1ebfu h\u00e0nh vi \u0111\u00e3 thu\u1ed9c di\u1ec7n x\u1eed ph\u1ea1t theo \u0110i\u1ec1u 16 ho\u1eb7c \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t th\u00eam theo \u0110i\u1ec1u 28 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 tr\u00e1nh x\u1eed ph\u1ea1t tr\u00f9ng cho c\u00f9ng m\u1ed9t b\u1ea3n ch\u1ea5t h\u00e0nh vi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp nhi\u1ec1u h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m<\/b><span style=\"font-weight: 400;\">: n\u1ebfu c\u00e1c h\u00e0nh vi c\u00f2n trong th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u00e0 b\u1ecb x\u1eed l\u00fd trong c\u00f9ng m\u1ed9t v\u1ee5 vi\u1ec7c vi ph\u1ea1m h\u00e0nh ch\u00ednh, ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 m\u1ed9t h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m, v\u1edbi khung ti\u1ec1n ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m theo kho\u1ea3n 2 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng l\u1eadp nhi\u1ec1u h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\">: t\u01b0\u01a1ng t\u1ef1, n\u1ebfu c\u00e1c h\u00e0nh vi c\u00f2n trong th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u00e0 b\u1ecb x\u1eed l\u00fd trong c\u00f9ng m\u1ed9t v\u1ee5 vi\u1ec7c, ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 m\u1ed9t h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n, khung ti\u1ec1n ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n li\u00ean quan theo kho\u1ea3n 3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khai sai nhi\u1ec1u ch\u1ec9 ti\u00eau tr\u00ean m\u1ed9t h\u1ed3 s\u01a1 thu\u1ebf<\/b><span style=\"font-weight: 400;\"> (kh\u00e1c v\u1edbi tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u h\u1ed3 s\u01a1 n\u00eau tr\u00ean): n\u1ebfu thu\u1ed9c di\u1ec7n x\u1eed ph\u1ea1t v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf, ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 m\u1ed9t h\u00e0nh vi khai sai ch\u1ec9 ti\u00eau c\u00f3 khung ti\u1ec1n ph\u1ea1t cao nh\u1ea5t trong s\u1ed1 c\u00e1c h\u00e0nh vi \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khai sai nhi\u1ec1u ch\u1ec9 ti\u00eau tr\u00ean m\u1ed9t h\u1ed3 s\u01a1 thu\u1ebf v\u1eeba thu\u1ed9c di\u1ec7n x\u1eed ph\u1ea1t v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf, v\u1eeba thu\u1ed9c di\u1ec7n x\u1eed ph\u1ea1t theo \u0110i\u1ec1u 16 ho\u1eb7c \u0110i\u1ec1u 17<\/b><span style=\"font-weight: 400;\">: trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 m\u1ed9t h\u00e0nh vi theo \u0110i\u1ec1u 16 ho\u1eb7c \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, kh\u00f4ng x\u1eed ph\u1ea1t song song theo c\u1ea3 hai nh\u00f3m quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb n\u00e0y gi\u00fap doanh nghi\u1ec7p ph\u1ea3n bi\u1ec7n \u0111\u00fang c\u0103n c\u1ee9 ph\u00e1p l\u00fd khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf, tr\u00e1nh b\u1ecb \u00e1p d\u1ee5ng nh\u1ea7m nguy\u00ean t\u1eafc c\u1ed9ng d\u1ed3n h\u00ecnh ph\u1ea1t cho c\u00e1c l\u1ed7i c\u00f3 c\u00f9ng b\u1ea3n ch\u1ea5t ho\u1eb7c ph\u00e1t sinh trong c\u00f9ng m\u1ed9t ng\u00e0y, m\u1ed9t h\u1ed3 s\u01a1, m\u1ed9t v\u1ee5 vi\u1ec7c vi ph\u1ea1m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p FDI x\u1eed l\u00fd y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin thu\u1ebf ra sao?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t c\u00f4ng ty FDI trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t linh ki\u1ec7n, c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ea1i ch\u00e2u \u00c2u, nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u cung c\u1ea5p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 th\u00f4ng tin t\u00e0i kho\u1ea3n ph\u1ee5c v\u1ee5 trao \u0111\u1ed5i th\u00f4ng tin theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n. Th\u1eddi h\u1ea1n ph\u1ea3n h\u1ed3i l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c, nh\u01b0ng b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ch\u01b0a quen quy tr\u00ecnh t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u xuy\u00ean nhi\u1ec1u ph\u00f2ng ban v\u00e0 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro n\u1ebfu x\u1eed l\u00fd ch\u1eadm<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, n\u1ebfu doanh nghi\u1ec7p ch\u1eadm qu\u00e1 5 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n, m\u1ee9c ph\u1ea1t t\u1ed1i thi\u1ec3u \u00e1p d\u1ee5ng \u0111\u00e3 l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng, c\u00f3 th\u1ec3 l\u00ean t\u1edbi 30 tri\u1ec7u \u0111\u1ed3ng. N\u1ebfu ch\u1eadm k\u00e9o d\u00e0i qu\u00e1 15 ng\u00e0y k\u1ec3 t\u1eeb h\u1ebft h\u1ea1n, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 nh\u1ea3y v\u1ecdt l\u00ean khung 50 \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ho\u00e0n t\u1ea5t vi\u1ec7c cung c\u1ea5p th\u00f4ng tin theo bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p th\u1ef1c t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p trong t\u00ecnh hu\u1ed1ng n\u00e0y \u0111\u00e3 ph\u1ed1i h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n \u0111\u1ec3 x\u00e2y d\u1ef1ng quy tr\u00ecnh ba b\u01b0\u1edbc: (1) ch\u1ec9 \u0111\u1ecbnh \u0111\u1ea7u m\u1ed1i duy nh\u1ea5t ti\u1ebfp nh\u1eadn v\u00e0 ph\u00e2n lo\u1ea1i y\u00eau c\u1ea7u th\u00f4ng tin thu\u1ebf qu\u1ed1c t\u1ebf; (2) thi\u1ebft l\u1eadp k\u00eanh li\u00ean l\u1ea1c nhanh v\u1edbi c\u00f4ng ty m\u1eb9 \u0111\u1ec3 r\u00fat ng\u1eafn th\u1eddi gian t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u xuy\u00ean bi\u00ean gi\u1edbi; (3) r\u00e0 so\u00e1t t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi g\u1eedi, tr\u00e1nh r\u01a1i v\u00e0o khung ph\u1ea1t do cung c\u1ea5p th\u00f4ng tin sai, thi\u1ebfu. Nh\u1edd v\u1eady, doanh nghi\u1ec7p ph\u1ea3n h\u1ed3i \u0111\u00fang h\u1ea1n v\u00e0 kh\u00f4ng ph\u00e1t sinh kho\u1ea3n ph\u1ea1t n\u00e0o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch ph\u00f2ng tr\u00e1nh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd ba r\u1ee7i ro ch\u00ednh doanh nghi\u1ec7p c\u1ea7n ph\u00f2ng tr\u00e1nh tr\u01b0\u1edbc Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 nh\u1ea5t:<\/b><span style=\"font-weight: 400;\"> l\u00e0 ch\u1ee7 quan v\u1ec1 th\u1eddi h\u1ea1n ph\u1ea3n h\u1ed3i. Nhi\u1ec1u doanh nghi\u1ec7p coi y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin thu\u1ebf qu\u1ed1c t\u1ebf t\u01b0\u01a1ng t\u1ef1 nh\u01b0 m\u1ed9t c\u00f4ng v\u0103n h\u00e0nh ch\u00ednh th\u00f4ng th\u01b0\u1eddng, kh\u00f4ng \u0111\u1eb7t \u01b0u ti\u00ean x\u1eed l\u00fd, d\u1eabn \u0111\u1ebfn tr\u1ec5 h\u1ea1n d\u00f9 ch\u1ec9 v\u00e0i ng\u00e0y c\u0169ng \u0111\u1ee7 \u0111\u1ec3 b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 hai:<\/b><span style=\"font-weight: 400;\"> li\u00ean quan \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng d\u1eef li\u1ec7u. Doanh nghi\u1ec7p c\u00f3 c\u1ea5u tr\u00fac s\u1edf h\u1eefu ph\u1ee9c t\u1ea1p, nhi\u1ec1u c\u00f4ng ty li\u00ean k\u1ebft, d\u1ec5 cung c\u1ea5p th\u00f4ng tin kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 do thi\u1ebfu s\u1ef1 ph\u1ed1i h\u1ee3p n\u1ed9i b\u1ed9, t\u1eeb \u0111\u00f3 r\u01a1i v\u00e0o khung ph\u1ea1t 30 \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 ba:<\/b><span style=\"font-weight: 400;\"> l\u00e0 thi\u1ebfu quy tr\u00ecnh l\u01b0u tr\u1eef b\u1eb1ng ch\u1ee9ng \u0111\u00e3 cung c\u1ea5p th\u00f4ng tin \u0111\u00fang h\u1ea1n. Khi c\u00f3 tranh ch\u1ea5p v\u1ec1 th\u1eddi \u0111i\u1ec3m n\u1ed9p, doanh nghi\u1ec7p kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh s\u1ebd b\u1ea5t l\u1ee3i. Gi\u1ea3i ph\u00e1p t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> l\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf b\u00e0i b\u1ea3n, trong \u0111\u00f3 c\u00f3 nh\u1eadt k\u00fd ti\u1ebfp nh\u1eadn v\u00e0 ph\u1ea3n h\u1ed3i v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng v\u00e0 c\u00f3 c\u0103n c\u1ee9 khi c\u1ea7n \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd x\u1eed ph\u1ea1t vi ph\u1ea1m v\u1ec1 cung c\u1ea5p th\u00f4ng tin thu\u1ebf qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi cam k\u1ebft c\u1ee7a Vi\u1ec7t Nam trong h\u1ee3p t\u00e1c thu\u1ebf to\u00e0n c\u1ea7u. Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u00e0 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp, t\u00e0i s\u1ea3n \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t quy tr\u00ecnh n\u1ed9i b\u1ed9 \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng th\u00f4ng tin khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\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 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<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 21\/7\/2026, c\u00f9ng ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i v\u0103n b\u1ea3n n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, c\u1ee5 th\u1ec3 l\u00e0 b\u1ed5 sung M\u1ee5c 3 v\u00e0 \u0110i\u1ec1u 19a v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m cung c\u1ea5p th\u00f4ng tin thu\u1ebf qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ee9c ph\u1ea1t cao nh\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP l\u00e0 bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t cao nh\u1ea5t l\u00e0 t\u1eeb 50.000.000 \u0111\u1ed3ng \u0111\u1ebfn 100.000.000 \u0111\u1ed3ng, \u00e1p d\u1ee5ng cho h\u00e0nh vi kh\u00f4ng cung c\u1ea5p th\u00f4ng tin sau 15 ng\u00e0y k\u1ec3 t\u1eeb h\u1ebft h\u1ea1n, ho\u1eb7c h\u00e0nh vi th\u00f4ng \u0111\u1ed3ng, bao che ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, Ngh\u1ecb \u0111\u1ecbnh kh\u00f4ng gi\u1edbi h\u1ea1n theo quy m\u00f4 doanh nghi\u1ec7p. B\u1ea5t k\u1ef3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00e0o thu\u1ed9c di\u1ec7n ph\u1ea3i cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u trao \u0111\u1ed5i th\u00f4ng tin thu\u1ebf qu\u1ed1c t\u1ebf \u0111\u1ec1u ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ngo\u00e0i ph\u1ea1t ti\u1ec1n, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i l\u00e0m g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi m\u1ed9t s\u1ed1 h\u00e0nh vi, doanh nghi\u1ec7p c\u00f2n b\u1ecb bu\u1ed9c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 l\u00e0 cung c\u1ea5p l\u1ea1i th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c theo \u0111\u00fang y\u00eau c\u1ea7u ban \u0111\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 21\/7\/2026, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf, h\u00f3a \u0111\u01a1n. V\u0103n b\u1ea3n n\u00e0y b\u1ed5 sung ch\u1ebf t\u00e0i ri\u00eang cho h\u00e0nh vi vi ph\u1ea1m ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch trao [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7195,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7192","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\/7192","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=7192"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7192\/revisions"}],"predecessor-version":[{"id":7197,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7192\/revisions\/7197"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7195"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}