{"id":7266,"date":"2026-08-04T14:46:16","date_gmt":"2026-08-04T07:46:16","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7266"},"modified":"2026-08-04T14:46:23","modified_gmt":"2026-08-04T07:46:23","slug":"khi-nao-bi-truy-thu-thue-thu-nhap-ca-nhan-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/khi-nao-bi-truy-thu-thue-thu-nhap-ca-nhan-2026\/","title":{"rendered":"Khi n\u00e0o b\u1ecb truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/khi-nao-bi-truy-thu-thue-thu-nhap-ca-nhan-2026-thu-nhap-bao-nhieu-thi-phai-dong-thue-thu-nhap-ca-nh-295400-284094.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Khi n\u00e0o b\u1ecb truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u c\u00e1 nh\u00e2n v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u1eb7t ra trong giai \u0111o\u1ea1n chuy\u1ec3n giao ch\u00ednh s\u00e1ch thu\u1ebf 2026, khi h\u00e0ng lo\u1ea1t v\u0103n b\u1ea3n m\u1edbi nh\u01b0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-310-2025-ND-CP-sua-doi-Nghi-dinh-125-2020-ND-CP-xu-phat-hanh-chinh-linh-vuc-thue-478004.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c310\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> l\u1ea7n l\u01b0\u1ee3t c\u00f3 hi\u1ec7u l\u1ef1c. Nhi\u1ec1u ng\u01b0\u1eddi ngh\u0129 ch\u1ec9 c\u1ea7n &#8220;qu\u00ean&#8221; k\u00ea khai m\u1ed9t kho\u1ea3n thu nh\u1eadp nh\u1ecf th\u00ec s\u1ebd kh\u00f4ng ai ph\u00e1t hi\u1ec7n, nh\u01b0ng th\u1ef1c t\u1ebf c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n truy thu trong th\u1eddi h\u1ea1n l\u00ean t\u1edbi m\u01b0\u1eddi n\u0103m, th\u1eadm ch\u00ed kh\u00f4ng gi\u1edbi h\u1ea1n n\u1ebfu c\u00e1 nh\u00e2n ch\u01b0a t\u1eebng \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n c\u1ee7a \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, s\u1ebd gi\u1ea3i \u0111\u00e1p to\u00e0n di\u1ec7n c\u00e1c c\u00e2u h\u1ecfi xoay quanh th\u1eddi \u0111i\u1ec3m b\u1ecb truy thu, th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t, c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng v\u00e0 nh\u1eefng r\u1ee7i ro th\u1ef1c t\u1ebf m\u00e0 c\u00e1 nh\u00e2n, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ngo\u00e0i d\u1ef1 ki\u1ebfn trong n\u0103m 2026 v\u00e0 c\u00e1c n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/h2>\n<figure id=\"attachment_7270\" aria-describedby=\"caption-attachment-7270\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7270\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-truy-thu-thue-thu-nhap-ca-nhan.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-truy-thu-thue-thu-nhap-ca-nhan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-truy-thu-thue-thu-nhap-ca-nhan-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-truy-thu-thue-thu-nhap-ca-nhan-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-truy-thu-thue-thu-nhap-ca-nhan-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-truy-thu-thue-thu-nhap-ca-nhan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7270\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 vi\u1ec7c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu do k\u00ea khai sai, kh\u00f4ng k\u00ea khai ho\u1eb7c \u00e1p d\u1ee5ng sai c\u00e1c kho\u1ea3n mi\u1ec5n, gi\u1ea3m, ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n truy thu l\u00e0 m\u01b0\u1eddi n\u0103m tr\u1edf v\u1ec1 tr\u01b0\u1edbc k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n vi ph\u1ea1m; ri\u00eang c\u00e1 nh\u00e2n ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec kh\u00f4ng gi\u1edbi h\u1ea1n th\u1eddi gian truy thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho m\u1ecdi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, kinh doanh, \u0111\u1ea7u t\u01b0 \u0111\u00e3 k\u00ea khai thi\u1ebfu ho\u1eb7c sai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd ch\u00ednh: Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP), Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh n\u1ebfu t\u1ef1 gi\u00e1c khai b\u1ed5 sung v\u00e0 n\u1ed9p \u0111\u1ee7 thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf l\u00e0 vi\u1ec7c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p b\u1ed5 sung s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu ph\u00e1t sinh t\u1eeb c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc \u0111\u00f3. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t, m\u00e0 l\u00e0 bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd nh\u1eb1m b\u1ea3o \u0111\u1ea3m ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 s\u1ef1 c\u00f4ng b\u1eb1ng trong ngh\u0129a v\u1ee5 \u0111\u00f3ng g\u00f3p thu\u1ebf gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, v\u1ed1n c\u00f3 th\u1eddi hi\u1ec7u v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, ngh\u0129a v\u1ee5 n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf truy thu g\u1ea7n nh\u01b0 kh\u00f4ng c\u00f3 ngo\u1ea1i l\u1ec7. Ngay c\u1ea3 khi \u0111\u00e3 h\u1ebft th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i ho\u00e0n tr\u1ea3 \u0111\u1ea7y \u0111\u1ee7 ph\u1ea7n thu\u1ebf thi\u1ebfu, thu\u1ebf tr\u1ed1n ho\u1eb7c ph\u1ea7n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n cao h\u01a1n quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o b\u1ecb truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh?<\/b><\/h2>\n<figure id=\"attachment_7269\" aria-describedby=\"caption-attachment-7269\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7269\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-bi-truy-thu-thue-thu-nhap-ca-nhan-theo-quy-dinh-hien-hanh.jpg\" alt=\"Khi n\u00e0o b\u1ecb truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-bi-truy-thu-thue-thu-nhap-ca-nhan-theo-quy-dinh-hien-hanh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-bi-truy-thu-thue-thu-nhap-ca-nhan-theo-quy-dinh-hien-hanh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-bi-truy-thu-thue-thu-nhap-ca-nhan-theo-quy-dinh-hien-hanh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-bi-truy-thu-thue-thu-nhap-ca-nhan-theo-quy-dinh-hien-hanh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-bi-truy-thu-thue-thu-nhap-ca-nhan-theo-quy-dinh-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7269\" class=\"wp-caption-text\">Khi n\u00e0o b\u1ecb truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n then ch\u1ed1t m\u00e0 b\u1ea5t k\u1ef3 c\u00e1 nh\u00e2n hay k\u1ebf to\u00e1n n\u00e0o c\u0169ng c\u1ea7n n\u1eafm r\u00f5 tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m truy thu<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, khi \u0111\u00e3 qu\u00e1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf truy thu, bao g\u1ed3m s\u1ed1 thu\u1ebf thi\u1ebfu, s\u1ed1 thu\u1ebf tr\u1ed1n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m ho\u00e0n cao h\u01a1n quy \u0111\u1ecbnh v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p, trong th\u1eddi h\u1ea1n m\u01b0\u1eddi n\u0103m tr\u1edf v\u1ec1 tr\u01b0\u1edbc k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a t\u1eebng \u0111\u0103ng k\u00fd thu\u1ebf, ngh\u0129a v\u1ee5 n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 th\u1eddi gian vi ph\u1ea1m, kh\u00f4ng gi\u1edbi h\u1ea1n trong m\u01b0\u1eddi n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u00e2u h\u1ecfi khi n\u00e0o b\u1ecb truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 tr\u1ea3 l\u1eddi c\u1ee5 th\u1ec3 qua b\u1ed1n t\u00ecnh hu\u1ed1ng ph\u1ed5 bi\u1ebfn sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n c\u00e1 nh\u00e2n k\u00ea khai thi\u1ebfu thu nh\u1eadp ch\u1ecbu thu\u1ebf trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n \u00e1p d\u1ee5ng sai c\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp nh\u01b0ng kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng \u0111\u00fang, d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1ea5p h\u01a1n ngh\u0129a v\u1ee5 th\u1ef1c t\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf d\u00f9 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf nhi\u1ec1u n\u0103m li\u00ean t\u1ee5c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf l\u00e0 bao l\u00e2u<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP, th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 ho\u1eb7c h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n, l\u00e0 n\u0103m n\u0103m k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5: th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t (n\u0103m n\u0103m) ch\u1ec9 gi\u1edbi h\u1ea1n vi\u1ec7c \u00e1p d\u1ee5ng ch\u1ebf t\u00e0i ph\u1ea1t ti\u1ec1n, c\u00f2n ngh\u0129a v\u1ee5 n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf truy thu (m\u01b0\u1eddi n\u0103m ho\u1eb7c kh\u00f4ng gi\u1edbi h\u1ea1n) v\u1eabn t\u1ed3n t\u1ea1i \u0111\u1ed9c l\u1eadp. Nhi\u1ec1u c\u00e1 nh\u00e2n nh\u1ea7m l\u1eabn hai kh\u00e1i ni\u1ec7m n\u00e0y, d\u1eabn \u0111\u1ebfn ch\u1ee7 quan cho r\u1eb1ng sau n\u0103m n\u0103m s\u1ebd kh\u00f4ng c\u00f2n tr\u00e1ch nhi\u1ec7m g\u00ec v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n x\u1eed ph\u1ea1t d\u00f9 b\u1ecb truy thu<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 7 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai n\u1ebfu \u0111\u00e3 t\u1ef1 gi\u00e1c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, tr\u01b0\u1edbc khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m h\u00e0nh vi vi ph\u1ea1m b\u1ecb ph\u00e1t hi\u1ec7n qua c\u00e1c k\u00eanh kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 c\u01a1 ch\u1ebf m\u00e0 <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> th\u01b0\u1eddng t\u01b0 v\u1ea5n cho kh\u00e1ch h\u00e0ng \u00e1p d\u1ee5ng: ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, khai b\u1ed5 sung v\u00e0 n\u1ed9p thu\u1ebf s\u1edbm, thay v\u00ec ch\u1edd \u0111\u1ebfn khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n. Chi\u1ebfn l\u01b0\u1ee3c n\u00e0y gi\u00fap c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 thu\u1ebf truy thu, nh\u01b0ng tr\u00e1nh \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn nhi\u1ec1u l\u1ea7n s\u1ed1 thu\u1ebf thi\u1ebfu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a vi\u1ec7c hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh truy thu thu\u1ebf trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm r\u00f5 th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1ecb truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1 nh\u00e2n tr\u00e1nh r\u1ee7i ro t\u00e0i ch\u00ednh b\u1ea5t ng\u1edd, m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p x\u00e2y d\u1ef1ng quy tr\u00ecnh kh\u1ea5u tr\u1eeb, k\u00ea khai thu\u1ebf ch\u1eb7t ch\u1ebd ngay t\u1eeb \u0111\u1ea7u. M\u1ed9t sai s\u00f3t nh\u1ecf trong 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;\"> c\u1ee7a m\u1ed9t nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 l\u1eb7p l\u1ea1i trong nhi\u1ec1u n\u0103m v\u00e0 tr\u1edf th\u00e0nh kho\u1ea3n truy thu l\u1edbn khi b\u1ecb ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, ph\u1ea7n l\u1edbn c\u00e1c \u0111\u1ee3t thanh tra thu\u1ebf t\u1ea1i doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u ph\u00e1t hi\u1ec7n sai s\u00f3t li\u00ean quan \u0111\u1ebfn k\u00ea khai thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, th\u01b0\u1edfng, hoa h\u1ed3ng ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh \u0111\u00fang v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3, thay v\u00ec ch\u1ec9 x\u1eed l\u00fd khi c\u00f3 \u0111o\u00e0n ki\u1ec3m tra, l\u00e0 c\u00e1ch qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf hi\u1ec7u qu\u1ea3 nh\u1ea5t m\u00e0 c\u00e1c chuy\u00ean gia ki\u1ec3m to\u00e1n khuy\u1ebfn ngh\u1ecb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a quy \u0111\u1ecbnh truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/h2>\n<figure id=\"attachment_7267\" aria-describedby=\"caption-attachment-7267\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7267\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-cua-quy-dinh-truy-thu-thue-thu-nhap-ca-nhan.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a quy \u0111\u1ecbnh truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-cua-quy-dinh-truy-thu-thue-thu-nhap-ca-nhan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-cua-quy-dinh-truy-thu-thue-thu-nhap-ca-nhan-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-cua-quy-dinh-truy-thu-thue-thu-nhap-ca-nhan-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-cua-quy-dinh-truy-thu-thue-thu-nhap-ca-nhan-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-cua-quy-dinh-truy-thu-thue-thu-nhap-ca-nhan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7267\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a quy \u0111\u1ecbnh truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 truy thu thu\u1ebf \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t h\u00ecnh th\u1ee9c thu nh\u1eadp. C\u1ee5 th\u1ec3, c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng th\u01b0\u1eddng g\u1eb7p r\u1ee7i ro b\u1ecb truy thu g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u01b0ng doanh nghi\u1ec7p chi tr\u1ea3 kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c kh\u00f4ng \u0111\u00fang bi\u1ec3u thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kinh doanh, h\u1ed9 kinh doanh k\u00ea khai doanh thu th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ch\u1ee9ng kho\u00e1n, c\u1ed5 t\u1ee9c nh\u01b0ng ch\u01b0a k\u00ea khai ho\u1eb7c k\u00ea khai sai gi\u00e1 tr\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c kho\u1ea3n mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u01b0ng \u00e1p d\u1ee5ng sai \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c ph\u1ea1m vi mi\u1ec5n gi\u1ea3m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, c\u1ea3 doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp c\u0169ng c\u00f3 th\u1ec3 li\u00ean \u0111\u1edbi tr\u00e1ch nhi\u1ec7m n\u1ebfu th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf sai, v\u00ec \u0111\u00e2y l\u00e0 ch\u1ee7 th\u1ec3 tr\u1ef1c ti\u1ebfp k\u00ea khai v\u00e0 n\u1ed9p thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo c\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>M\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u1ea7n l\u01b0u \u00fd trong n\u0103m 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 l\u00e0 giai \u0111o\u1ea1n c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, k\u00e9o theo kh\u00f4ng \u00edt \u0111i\u1ec3m m\u1edbi li\u00ean quan \u0111\u1ebfn truy thu m\u00e0 c\u00e1 nh\u00e2n, doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m c\u00e1c lu\u1eadt thu\u1ebf m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1 th\u00e1ng 7 n\u0103m 2026, ri\u00eang c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, t\u1ee9c t\u1eeb ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2026. Nh\u01b0 v\u1eady, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi v\u00e0 c\u00e1c quy \u0111\u1ecbnh k\u00ea khai li\u00ean quan \u0111\u00e3 ph\u00e1t sinh hi\u1ec7u l\u1ef1c th\u1ef1c t\u1ebf tr\u01b0\u1edbc c\u1ea3 m\u1ed1c lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c to\u00e0n di\u1ec7n, t\u1ea1o ra giai \u0111o\u1ea1n giao thoa m\u00e0 k\u1ebf to\u00e1n c\u1ea7n c\u1ea9n tr\u1ecdng khi x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u00e1p d\u1ee5ng t\u1eeb 2026<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-quyet-110-2025-UBTVQH15-muc-giam-tru-gia-canh-thue-thu-nhap-ca-nhan-665865.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c110\/2025\/UBTVQH15\u53f7\u51b3\u8bae<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, m\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 15,5 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 186 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m, v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng. Ngh\u1ecb quy\u1ebft n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2026 v\u00e0 \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng sai m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u0169, ch\u01b0a c\u1eadp nh\u1eadt theo Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15, l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn k\u00ea khai thi\u1ebfu ho\u1eb7c th\u1eeba s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, v\u00e0 \u0111\u00e2y ch\u00ednh l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n truy thu ho\u1eb7c ho\u00e0n tr\u1ea3 khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 29 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 v\u1ec1 \u0111i\u1ec1u kho\u1ea3n thi h\u00e0nh, lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1 th\u00e1ng 7 n\u0103m 2026, ri\u00eang quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026. N\u00f3i c\u00e1ch kh\u00e1c, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi \u0111\u00e3 \u00e1p d\u1ee5ng cho thu nh\u1eadp ph\u00e1t sinh t\u1eeb 1 th\u00e1ng 1 n\u0103m 2026, kh\u00f4ng ph\u1ea3i ch\u1edd \u0111\u1ebfn m\u1ed1c 1 th\u00e1ng 7. Nhi\u1ec1u k\u1ebf to\u00e1n hi\u1ec3u nh\u1ea7m \u0111i\u1ec3m n\u00e0y, d\u1eabn \u0111\u1ebfn t\u00ednh sai thu\u1ebf kh\u1ea5u tr\u1eeb n\u1eeda \u0111\u1ea7u n\u0103m v\u00e0 nguy c\u01a1 b\u1ecb truy thu khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Thu nh\u1eadp bao nhi\u00eau th\u00ec ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi c\u00f3 li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi ch\u1ee7 \u0111\u1ec1 truy thu thu\u1ebf, v\u00ec x\u00e1c \u0111\u1ecbnh sai ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ch\u00ednh l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn c\u00e1 nh\u00e2n b\u1ecb truy thu khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh 15,5 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi t\u1ed5ng thu nh\u1eadp v\u01b0\u1ee3t c\u00e1c m\u1ed1c sau:<\/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 ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u53d7\u629a\u517b\u4eba\u6570\u91cf<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c thu nh\u1eadp b\u1eaft \u0111\u1ea7u ch\u1ecbu thu\u1ebf TNCN<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0 \u4eba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng tr\u1edf l\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1\u4eba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 21,7 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng tr\u1edf l\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2\u4eba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 27,9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng tr\u1edf l\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\u4eba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 34,1 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng tr\u1edf l\u00ean<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c thu nh\u1eadp n\u00eau tr\u00ean l\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, khuy\u1ebfn h\u1ecdc, nh\u00e2n \u0111\u1ea1o, c\u00f9ng c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 m\u1ed9t s\u1ed1 ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, ti\u1ec1n \u0103n tr\u01b0a.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 t\u00ednh to\u00e1n ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf th\u1ef1c t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c tr\u1eeb th\u00eam b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, ng\u01b0\u1ee1ng thu nh\u1eadp g\u1ed9p tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u1ef1c t\u1ebf cao h\u01a1n con s\u1ed1 15,5 tri\u1ec7u \u0111\u1ed3ng n\u00eau tr\u00ean. Theo c\u01a1 c\u1ea5u \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c hi\u1ec7n h\u00e0nh, ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng t\u1ed5ng c\u1ed9ng 10,5% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m, g\u1ed3m 8% b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, 1,5% b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 1% b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 c\u1ee5 th\u1ec3: m\u1ed9t c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, thu nh\u1eadp 17 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng. S\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u00f3ng l\u00e0 17 tri\u1ec7u \u0111\u1ed3ng nh\u00e2n 10,5%, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 1,785 tri\u1ec7u \u0111\u1ed3ng. C\u1ed9ng kho\u1ea3n n\u00e0y v\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n 15,5 tri\u1ec7u \u0111\u1ed3ng, t\u1ed5ng c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb l\u00e0 17,285 tri\u1ec7u \u0111\u1ed3ng, l\u1edbn h\u01a1n thu nh\u1eadp 17 tri\u1ec7u \u0111\u1ed3ng n\u00ean c\u00e1 nh\u00e2n n\u00e0y ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, ng\u01b0\u1eddi kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 th\u1ef1c s\u1ef1 ph\u1ea3i n\u1ed9p thu\u1ebf khi thu nh\u1eadp v\u01b0\u1ee3t qu\u00e1 17,285 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng, ch\u1ee9 kh\u00f4ng ph\u1ea3i ngay t\u1eeb m\u1ee9c 15,5 tri\u1ec7u \u0111\u1ed3ng nh\u01b0 nhi\u1ec1u ng\u01b0\u1eddi l\u1ea7m t\u01b0\u1edfng. T\u01b0\u01a1ng t\u1ef1, v\u1edbi m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf th\u1ef1c t\u1ebf t\u0103ng l\u00ean kho\u1ea3ng 24,22 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng, v\u00e0 v\u1edbi hai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 kho\u1ea3ng 31,155 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00ednh \u0111\u00fang hai l\u1edbp gi\u1ea3m tr\u1eeb n\u00e0y, g\u1ed3m gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 gi\u1ea3m tr\u1eeb b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb thu\u1ebf ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u, tr\u00e1nh ph\u00e1t sinh ch\u00eanh l\u1ec7ch \u00e2m ho\u1eb7c d\u01b0\u01a1ng khi quy\u1ebft to\u00e1n, v\u1ed1n l\u00e0 ngu\u1ed3n g\u1ed1c tr\u1ef1c ti\u1ebfp c\u1ee7a c\u00e1c \u0111\u1ee3t truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ed5 bi\u1ebfn hi\u1ec7n nay.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng: c\u00e1c ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u1eabn \u0111ang trong qu\u00e1 tr\u00ecnh ho\u00e0n thi\u1ec7n. C\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p theo d\u00f5i s\u00e1t c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh d\u1ef1 ki\u1ebfn ban h\u00e0nh trong n\u0103m 2026 \u0111\u1ec3 c\u1eadp nh\u1eadt c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf truy thu ch\u00ednh x\u00e1c nh\u1ea5t theo t\u1eebng th\u1eddi k\u1ef3.<\/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 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/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;\">\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh n\u0103m 2020<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n; c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n truy thu m\u01b0\u1eddi n\u0103m<\/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;\">2025\u5e74\u53d1\u884c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u1ec1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u00e0 tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n x\u1eed ph\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh 10 h\u00e0nh vi b\u1ecb coi l\u00e0 tr\u1ed1n thu\u1ebf t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 45<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026, ri\u00eang thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf v\u00e0 \u0111i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c110\/2025\/UBTVQH15\u53f7\u51b3\u8bae<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c t\u1eeb 1\/1\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00ean 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh n\u0103m 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case study: C\u00e1 nh\u00e2n b\u1ecb truy thu thu\u1ebf do k\u00ea khai sai thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh th\u1ef1c t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t c\u00e1 nh\u00e2n t\u1ea1i Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i m\u1ed9t c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n v\u00e0o n\u0103m 2022, v\u1edbi gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ef1c t\u1ebf cao h\u01a1n gi\u00e1 k\u00ea khai tr\u00ean h\u1ee3p \u0111\u1ed3ng kho\u1ea3ng 1,8 t\u1ef7 \u0111\u1ed3ng. C\u00e1 nh\u00e2n n\u00e0y ch\u1ec9 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean gi\u00e1 tr\u1ecb ghi trong h\u1ee3p \u0111\u1ed3ng c\u00f4ng ch\u1ee9ng, th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi gi\u00e1 th\u1ef1c nh\u1eadn theo th\u1ecfa thu\u1eadn ri\u00eang gi\u1eefa hai b\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Qu\u00e1 tr\u00ecnh ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn n\u0103m 2026, trong \u0111\u1ee3t r\u00e0 so\u00e1t d\u1eef li\u1ec7u chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n li\u00ean th\u00f4ng gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 tr\u1ecb \u0111\u00e3 k\u00ea khai. Theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, c\u00e1 nh\u00e2n n\u00e0y \u0111\u01b0\u1ee3c khuy\u1ebfn ngh\u1ecb ch\u1ee7 \u0111\u1ed9ng l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf, gi\u1ea3i tr\u00ecnh v\u00e0 t\u1ef1 nguy\u1ec7n khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra ch\u00ednh th\u1ee9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf truy thu ph\u00e1t sinh kho\u1ea3ng 360 tri\u1ec7u \u0111\u1ed3ng, t\u00ednh tr\u00ean ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u01b0a k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do ch\u1ee7 \u0111\u1ed9ng khai b\u1ed5 sung tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, c\u00e1 nh\u00e2n n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng mi\u1ec5n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo kho\u1ea3n 3 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, ch\u1ec9 ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u1edd \u0111\u1ebfn khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 ph\u00e1t sinh th\u00eam t\u1eeb m\u1ed9t \u0111\u1ebfn ba l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n theo khung x\u1eed ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf, c\u1ed9ng th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh theo ng\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Case study n\u00e0y cho th\u1ea5y r\u00f5 gi\u00e1 tr\u1ecb c\u1ee7a vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ecbnh k\u1ef3, thay v\u00ec ch\u1edd \u0111\u1ebfn khi b\u1ecb ph\u00e1t hi\u1ec7n m\u1edbi x\u1eed l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh: Truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa <\/span><b>truy thu thu\u1ebf<\/b><span style=\"font-weight: 400;\"> \u548c <\/span><b>x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/b><span style=\"font-weight: 400;\">, d\u1eabn \u0111\u1ebfn \u0111\u00e1nh gi\u00e1 sai m\u1ee9c \u0111\u1ed9 r\u1ee7i ro khi b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra. Th\u1ef1c t\u1ebf, \u0111\u00e2y l\u00e0 hai bi\u1ec7n ph\u00e1p c\u00f3 b\u1ea3n ch\u1ea5t, th\u1eddi hi\u1ec7u \u00e1p d\u1ee5ng v\u00e0 h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd kh\u00e1c nhau. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p ph\u00e2n bi\u1ec7t r\u00f5 t\u1eebng n\u1ed9i dung \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 v\u00e0 h\u1ea1n ch\u1ebf c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh kh\u00f4ng c\u1ea7n thi\u1ebft.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7a0e\u6536<\/b><\/td>\n<td style=\"text-align: center;\"><b>X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea\u7136<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u n\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng ch\u1ebf t\u00e0i ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi hi\u1ec7u \u00e1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u01b0\u1eddi n\u0103m tr\u1edf v\u1ec1 tr\u01b0\u1edbc, ho\u1eb7c kh\u00f4ng gi\u1edbi h\u1ea1n n\u1ebfu ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u0103m n\u0103m k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n kh\u00f4ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n, lu\u00f4n ph\u1ea3i n\u1ed9p \u0111\u1ee7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ebfu t\u1ef1 gi\u00e1c khai b\u1ed5 sung tr\u01b0\u1edbc khi b\u1ecb ph\u00e1t hi\u1ec7n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4f9d\u636e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 8, \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 t\u00ednh k\u00e8m theo<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00e1p d\u1ee5ng ri\u00eang, th\u01b0\u1eddng \u0111i k\u00e8m truy thu<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u1ef1c t\u1ebf doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n Vi\u1ec7t Nam th\u01b0\u1eddng g\u1eb7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network, v\u1edbi h\u01a1n ba m\u01b0\u01a1i 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 Vi\u1ec7t Nam, ch\u1ec9 ra b\u1ed1n nh\u00f3m r\u1ee7i ro ph\u1ed5 bi\u1ebfn nh\u1ea5t li\u00ean quan \u0111\u1ebfn truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro th\u1ee9 nh\u1ea5t: Nh\u1ea7m l\u1eabn gi\u1eefa th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u00e0 th\u1eddi h\u1ea1n truy thu<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u c\u00e1 nh\u00e2n cho r\u1eb1ng sau n\u0103m n\u0103m, m\u1ecdi ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan s\u1ebd t\u1ef1 \u0111\u1ed9ng ch\u1ea5m d\u1ee9t. Th\u1ef1c t\u1ebf, th\u1eddi hi\u1ec7u n\u0103m n\u0103m ch\u1ec9 \u00e1p d\u1ee5ng cho vi\u1ec7c x\u1eed ph\u1ea1t, c\u00f2n ngh\u0129a v\u1ee5 n\u1ed9p \u0111\u1ee7 thu\u1ebf truy thu k\u00e9o d\u00e0i t\u1edbi m\u01b0\u1eddi n\u0103m. S\u1ef1 nh\u1ea7m l\u1eabn n\u00e0y khi\u1ebfn kh\u00f4ng \u00edt ng\u01b0\u1eddi ch\u1ee7 quan, kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 khai b\u1ed5 sung khi ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro th\u1ee9 hai: Ch\u1eadm tr\u1ec5 trong vi\u1ec7c t\u1ef1 nguy\u1ec7n khai b\u1ed5 sung<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf mi\u1ec5n x\u1eed ph\u1ea1t ch\u1ec9 \u00e1p d\u1ee5ng n\u1ebfu c\u00e1 nh\u00e2n khai b\u1ed5 sung v\u00e0 n\u1ed9p \u0111\u1ee7 thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u c\u00e1 nh\u00e2n v\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t nh\u01b0ng tr\u00ec ho\u00e3n x\u1eed l\u00fd, \u0111\u1ebfn khi c\u00f3 th\u00f4ng b\u00e1o thanh tra m\u1edbi v\u1ed9i v\u00e0ng khai b\u1ed5 sung th\u00ec \u0111\u00e3 kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch mi\u1ec5n ph\u1ea1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro th\u1ee9 ba: Thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh khi b\u1ecb r\u00e0 so\u00e1t<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh c\u00e1c kho\u1ea3n thu nh\u1eadp, mi\u1ec5n gi\u1ea3m ho\u1eb7c kh\u1ea5u tr\u1eeb, vi\u1ec7c thi\u1ebfu h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n ho\u1eb7c b\u1ea3ng l\u01b0\u01a1ng chi ti\u1ebft khi\u1ebfn c\u00e1 nh\u00e2n, doanh nghi\u1ec7p g\u1eb7p b\u1ea5t l\u1ee3i trong qu\u00e1 tr\u00ecnh ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai, d\u1ec5 d\u1eabn \u0111\u1ebfn k\u1ebft lu\u1eadn truy thu cao h\u01a1n th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro th\u1ee9 t\u01b0: Kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb v\u00e0 kho\u1ea3n mi\u1ec5n thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n 2026 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u1ed3ng th\u1eddi v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, c\u00e1c kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf m\u1edbi v\u00e0 quy \u0111\u1ecbnh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf. Doanh nghi\u1ec7p \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u0169 do ch\u01b0a c\u1eadp nh\u1eadt k\u1ecbp Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15 ho\u1eb7c Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 c\u00f3 nguy c\u01a1 kh\u1ea5u tr\u1eeb sai cho to\u00e0n b\u1ed9 nh\u00e2n vi\u00ean trong nhi\u1ec1u th\u00e1ng li\u00ean ti\u1ebfp, t\u1ea1o ra kho\u1ea3n truy thu t\u00edch l\u0169y \u0111\u00e1ng k\u1ec3 khi quy\u1ebft to\u00e1n n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network cho c\u00e1c r\u1ee7i ro tr\u00ean l\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh r\u00e0 so\u00e1t thu\u1ebf \u0111\u1ecbnh k\u1ef3 theo qu\u00fd, k\u1ebft h\u1ee3p \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u k\u00ea khai v\u1edbi ch\u1ee9ng t\u1eeb g\u1ed1c v\u00e0 c\u1eadp nh\u1eadt v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi ngay khi ban h\u00e0nh, thay v\u00ec ch\u1ec9 x\u1eed l\u00fd m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i n\u0103m. C\u00e1ch ti\u1ebfp c\u1eadn ch\u1ee7 \u0111\u1ed9ng n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u0111\u00e1ng k\u1ec3 chi ph\u00ed ph\u00e1t sinh t\u1eeb ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t so v\u1edbi vi\u1ec7c ch\u1edd c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u r\u00f5 khi n\u00e0o b\u1ecb truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n gi\u00fap c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf, tr\u00e1nh nh\u1eefng kho\u1ea3n ph\u00e1t sinh ngo\u00e0i d\u1ef1 t\u00ednh c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u00e1 nh\u00e2n ho\u1eb7c uy t\u00edn doanh nghi\u1ec7p khi b\u1ecb c\u01a1 quan thu\u1ebf thanh tra. Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf \u0111ang c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i l\u1edbn trong n\u0103m 2026, vi\u1ec7c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u00e0 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 thu\u1ebf \u0111\u1ecbnh k\u1ef3 kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn, m\u00e0 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 ai c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/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;\"> &#8211; S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN &#8211; 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 truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>B\u1ecb truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 ph\u1ea3i n\u1ed9p ph\u1ea1t kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng nh\u1ea5t thi\u1ebft. N\u1ebfu \u0111\u00e3 h\u1ebft th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t n\u0103m n\u0103m ho\u1eb7c c\u00e1 nh\u00e2n t\u1ef1 gi\u00e1c khai b\u1ed5 sung, n\u1ed9p \u0111\u1ee7 thu\u1ebf tr\u01b0\u1edbc khi b\u1ecb c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf truy thu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p, kh\u00f4ng b\u1ecb ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ed1i \u0111a l\u00e0 bao nhi\u00eau n\u0103m?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed1i \u0111a m\u01b0\u1eddi n\u0103m tr\u1edf v\u1ec1 tr\u01b0\u1edbc k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m. Ri\u00eang c\u00e1 nh\u00e2n ch\u01b0a t\u1eebng \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec b\u1ecb truy thu cho to\u00e0n b\u1ed9 th\u1eddi gian ph\u00e1t sinh thu nh\u1eadp, kh\u00f4ng gi\u1edbi h\u1ea1n m\u01b0\u1eddi n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u00f3 b\u1ecb li\u00ean \u0111\u1edbi tr\u00e1ch nhi\u1ec7m khi nh\u00e2n vi\u00ean b\u1ecb truy thu thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp ch\u1ecbu tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n, n\u1ebfu kh\u1ea5u tr\u1eeb sai ho\u1eb7c thi\u1ebfu, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t song song v\u1edbi ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec n\u00ean khai b\u1ed5 sung ngay hay ch\u1edd quy\u1ebft to\u00e1n n\u0103m?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00ean khai b\u1ed5 sung ngay khi ph\u00e1t hi\u1ec7n. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng khai b\u1ed5 sung v\u00e0 n\u1ed9p \u0111\u1ee7 thu\u1ebf tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c b\u1ecb truy thu thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. N\u1ebfu doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng sai m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15, d\u1eabn \u0111\u1ebfn t\u00ednh thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n truy thu khi r\u00e0 so\u00e1t ho\u1eb7c quy\u1ebft to\u00e1n.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Khi n\u00e0o b\u1ecb truy thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026 l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u c\u00e1 nh\u00e2n v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u1eb7t ra trong giai \u0111o\u1ea1n chuy\u1ec3n giao ch\u00ednh s\u00e1ch thu\u1ebf 2026, khi h\u00e0ng lo\u1ea1t v\u0103n b\u1ea3n m\u1edbi nh\u01b0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7268,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-7266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tncn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7266","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=7266"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7266\/revisions"}],"predecessor-version":[{"id":7272,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7266\/revisions\/7272"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7268"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}