{"id":7279,"date":"2026-08-05T09:17:51","date_gmt":"2026-08-05T02:17:51","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7279"},"modified":"2026-08-05T09:17:51","modified_gmt":"2026-08-05T02:17:51","slug":"bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue\/","title":{"rendered":"B\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf t\u1eeb ng\u00e0y 30\/7\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c c\u00f4ng b\u1ed1 t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-2040-QD-BTC-2026-cong-bo-thu-tuc-hanh-chinh-bai-bo-linh-vuc-Quan-ly-thue-717932.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 2040\/Q\u0110-BTC<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 30\/7\/2026, \u00e1p d\u1ee5ng cho c\u00e1c th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf. \u0110\u00e2y l\u00e0 m\u1ed9t ph\u1ea7n trong n\u1ed7 l\u1ef1c \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ng\u00e0nh thu\u1ebf, gi\u1ea3m g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 cho c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 v\u00e0 \u0111\u1ea1i l\u00fd thu\u1ebf tr\u00ean c\u1ea3 n\u01b0\u1edbc. Quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh c\u0103n c\u1ee9 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/toan-van-thong-tu-1092026ttbtc-quy-dinh-quan-ly-hoat-dong-kinh-doanh-dich-vu-lam-thu-tuc-ve-thue-mo-51924.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 109\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 24\/7\/2026, v\u0103n b\u1ea3n m\u1edbi qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c trong l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n nhi\u1ec1u th\u1ee7 t\u1ee5c ri\u00eang l\u1ebb, t\u1eeb \u0111\u0103ng k\u00fd d\u1ef1 thi ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 \u0111\u1ebfn th\u00f4ng b\u00e1o s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd thu\u1ebf. Vi\u1ec7c b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c n\u00e0y gi\u00fap r\u00fat g\u1ecdn quy tr\u00ecnh, ph\u1ea3n \u00e1nh xu h\u01b0\u1edbng tinh g\u1ecdn b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n c\u1ee7a MAN &#8211; Master Accountant Network, ph\u00e2n t\u00edch chi ti\u1ebft n\u1ed9i dung, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 l\u01b0u \u00fd th\u1ef1c t\u1ebf doanh nghi\u1ec7p c\u1ea7n n\u1eafm.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/h2>\n<figure id=\"attachment_7283\" aria-describedby=\"caption-attachment-7283\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7283\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7283\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c lo\u1ea1i b\u1ecf 3 th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf theo Quy\u1ebft \u0111\u1ecbnh 2040\/Q\u0110-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: Th\u00f4ng t\u01b0 109\/2026\/TT-BTC (24\/7\/2026) v\u00e0 Quy\u1ebft \u0111\u1ecbnh 2040\/Q\u0110-BTC (30\/7\/2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng: c\u00e1 nh\u00e2n d\u1ef1 thi\/c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, \u0111\u1ea1i l\u00fd thu\u1ebf, \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c l\u1edbp c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c: t\u1eeb ng\u00e0y 30\/7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi: \u0111\u1ed3ng th\u1eddi b\u00e3i b\u1ecf n\u1ed9i dung t\u1ea1i STT 5, 6, 132 Ph\u1ee5 l\u1ee5c I k\u00e8m Quy\u1ebft \u0111\u1ecbnh 4472\/Q\u0110-BTC.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_7281\" aria-describedby=\"caption-attachment-7281\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7281\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue-la-gi.jpg\" alt=\"B\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue-la-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue-la-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue-la-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7281\" class=\"wp-caption-text\">B\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Quy\u1ebft \u0111\u1ecbnh 2040\/Q\u0110-BTC, b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 vi\u1ec7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u00ednh th\u1ee9c lo\u1ea1i b\u1ecf hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd c\u1ee7a 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u00e3 c\u00f4ng b\u1ed1 tr\u01b0\u1edbc \u0111\u00f3. C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc n\u1ed9p h\u1ed3 s\u01a1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi nh\u1eefng th\u1ee7 t\u1ee5c n\u00e0y. Quy\u1ebft \u0111\u1ecbnh do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/7\/2026, \u00e1p d\u1ee5ng trong ph\u1ea1m vi ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 thu\u1ebf c\u1ee7a B\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u00e3i b\u1ecf kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c x\u00f3a b\u1ecf ho\u00e0n to\u00e0n ngh\u0129a v\u1ee5 qu\u1ea3n l\u00fd li\u00ean quan. N\u1ed9i dung qu\u1ea3n l\u00fd t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 109\/2026\/TT-BTC, v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 24\/7\/2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh n\u00e0o b\u1ecb b\u00e3i b\u1ecf c\u1ee5 th\u1ec3?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m Quy\u1ebft \u0111\u1ecbnh 2040\/Q\u0110-BTC, 03 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1ecb b\u00e3i b\u1ecf k\u1ec3 t\u1eeb ng\u00e0y 30\/7\/2026 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd d\u1ef1 thi\/c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n m\u00f4n thi (m\u00e3 1.010237), tr\u01b0\u1edbc \u0111\u00e2y do C\u1ee5c Thu\u1ebf gi\u1ea3i quy\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o s\u1eed d\u1ee5ng, t\u1ea1m d\u1eebng ho\u1eb7c ch\u1ea5m d\u1ee9t s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf (m\u00e3 1.010701), tr\u01b0\u1edbc \u0111\u00e2y do Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 gi\u1ea3i quy\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd t\u1ed5 ch\u1ee9c l\u1edbp c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c, b\u00e1o c\u00e1o k\u1ebf ho\u1ea1ch v\u00e0 k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp (m\u00e3 1.010700), tr\u01b0\u1edbc \u0111\u00e2y do C\u1ee5c Thu\u1ebf gi\u1ea3i quy\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, Quy\u1ebft \u0111\u1ecbnh 2040\/Q\u0110-BTC c\u0169ng b\u00e3i b\u1ecf n\u1ed9i dung c\u00f4ng b\u1ed1 c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh t\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 5, 6 v\u00e0 132 Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Quy\u1ebft \u0111\u1ecbnh 4472\/Q\u0110-BTC ng\u00e0y 30\/12\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u00e3i b\u1ecf g\u1eafn li\u1ec1n v\u1edbi th\u1eddi \u0111i\u1ec3m ban h\u00e0nh Th\u00f4ng t\u01b0 109\/2026\/TT-BTC, v\u0103n b\u1ea3n thay th\u1ebf khung ph\u00e1p l\u00fd qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf tr\u01b0\u1edbc \u0111\u00f3. Khi quy \u0111\u1ecbnh m\u1edbi \u0111\u00e3 bao qu\u00e1t n\u1ed9i dung qu\u1ea3n l\u00fd c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c, c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u0169 tr\u1edf n\u00ean tr\u00f9ng l\u1eb7p v\u00e0 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, \u0111\u00e2y l\u00e0 xu h\u01b0\u1edbng chung trong c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ng\u00e0nh thu\u1ebf nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y: g\u1ed9p nhi\u1ec1u b\u01b0\u1edbc x\u1eed l\u00fd ri\u00eang l\u1ebb v\u00e0o m\u1ed9t quy tr\u00ecnh qu\u1ea3n l\u00fd th\u1ed1ng nh\u1ea5t, gi\u1ea3m s\u1ed1 l\u1ea7n c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 cho c\u00f9ng m\u1ed9t n\u1ed9i dung qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e9t tr\u00ean ph\u1ea1m vi r\u1ed9ng h\u01a1n, vi\u1ec7c b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh chung, trong \u0111\u00f3 c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3, lo\u1ea1i b\u1ecf nh\u1eefng th\u1ee7 t\u1ee5c ch\u1ed3ng ch\u00e9o ho\u1eb7c kh\u00f4ng c\u00f2n c\u01a1 s\u1edf ph\u00e1p l\u00fd sau khi v\u0103n b\u1ea3n g\u1ed1c b\u1ecb thay th\u1ebf. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do m\u1ed7i l\u1ea7n m\u1ed9t th\u00f4ng t\u01b0 ho\u1eb7c ngh\u1ecb \u0111\u1ecbnh m\u1edbi ra \u0111\u1eddi, danh m\u1ee5c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh li\u00ean quan th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 l\u1ea1i g\u1ea7n nh\u01b0 \u0111\u1ed3ng th\u1eddi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ai ch\u1ecbu t\u00e1c \u0111\u1ed9ng khi b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf?<\/b><\/h2>\n<figure id=\"attachment_7280\" aria-describedby=\"caption-attachment-7280\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7280\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ai-chiu-tac-dong-khi-bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue.jpg\" alt=\"Ai ch\u1ecbu t\u00e1c \u0111\u1ed9ng khi b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ai-chiu-tac-dong-khi-bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ai-chiu-tac-dong-khi-bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ai-chiu-tac-dong-khi-bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ai-chiu-tac-dong-khi-bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ai-chiu-tac-dong-khi-bai-bo-3-thu-tuc-hanh-chinh-linh-vuc-quan-ly-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7280\" class=\"wp-caption-text\">Ai ch\u1ecbu t\u00e1c \u0111\u1ed9ng khi b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp bao 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 nhu c\u1ea7u d\u1ef1 thi ho\u1eb7c \u0111\u0103ng k\u00fd c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n m\u00f4n thi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1i l\u00fd thu\u1ebf \u0111ang cung c\u1ea5p ho\u1eb7c chu\u1ea9n b\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng t\u1ed5 ch\u1ee9c l\u1edbp c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, c\u00e1 nh\u00e2n \u0111ang s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf, gi\u00e1n ti\u1ebfp ch\u1ecbu \u1ea3nh h\u01b0\u1edfng khi quy tr\u00ecnh qu\u1ea3n l\u00fd \u0111\u1ea1i l\u00fd thu\u1ebf thay \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1n nh\u00f3m n\u00eau tr\u00ean, \u0111\u1ea1i l\u00fd thu\u1ebf v\u00e0 c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf c\u1ea7n ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh s\u1edbm nh\u1ea5t, v\u00ec v\u1eeba l\u00e0 ch\u1ee7 th\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u0169, v\u1eeba tr\u1ef1c ti\u1ebfp \u00e1p d\u1ee5ng khung qu\u1ea3n l\u00fd m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 109\/2026\/TT-BTC. Doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd thu\u1ebf n\u00ean trao \u0111\u1ed5i v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 n\u1eafm quy tr\u00ecnh x\u00e1c nh\u1eadn quan h\u1ec7 h\u1ee3p \u0111\u1ed3ng, tr\u00e1nh v\u01b0\u1edbng m\u1eafc khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 trong c\u00e1c \u0111\u1ee3t thanh tra, ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1ee7 t\u1ee5c b\u1ecb b\u00e3i b\u1ecf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o, c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 2040\/Q\u0110-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 30\/7\/2026. K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y, c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f2n ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 theo ba m\u1eabu th\u1ee7 t\u1ee5c n\u00eau tr\u00ean. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc ng\u00e0y 30\/7\/2026 ho\u1eb7c \u0111ang trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd, doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n n\u00ean ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp, tr\u00e1nh \u00e1p d\u1ee5ng m\u00e1y m\u00f3c quy tr\u00ecnh c\u0169 khi th\u1ee7 t\u1ee5c \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh v\u00e0 vi\u1ec7n d\u1eabn nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u00e0m c\u0103n c\u1ee9. Trong \u0111\u00f3 c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u00f4ng b\u1ed1 th\u1ee7 t\u1ee5c b\u1ecb b\u00e3i b\u1ecf, th\u00f4ng t\u01b0 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf v\u00e0 quy\u1ebft \u0111\u1ecbnh chu\u1ea9n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh tr\u01b0\u1edbc \u0111\u00e2y. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng v\u00e0 n\u1ed9i dung li\u00ean quan.<\/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 b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf<\/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;\">Quy\u1ebft \u0111\u1ecbnh 2040\/Q\u0110-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, ng\u00e0y 30\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng b\u1ed1 b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf thu\u1ed9c ph\u1ea1m vi ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 109\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, ng\u00e0y 24\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c n\u00eau tr\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 4472\/Q\u0110-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, ng\u00e0y 30\/12\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng b\u1ed1 chu\u1ea9n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c thu\u1ebf; nay b\u1ecb b\u00e3i b\u1ecf m\u1ed9t ph\u1ea7n n\u1ed9i dung t\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 5, 6 v\u00e0 132 Ph\u1ee5 l\u1ee5c I<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: \u0110\u1ea1i l\u00fd thu\u1ebf t\u1ea1i TP.HCM x\u1eed l\u00fd ra sao sau khi 3 th\u1ee7 t\u1ee5c b\u1ecb b\u00e3i b\u1ecf?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH D\u1ecbch v\u1ee5 K\u1ebf to\u00e1n Z, m\u1ed9t \u0111\u1ea1i l\u00fd thu\u1ebf ho\u1ea1t \u0111\u1ed9 ng t\u1ea1i TP.HCM, tr\u01b0\u1edbc ng\u00e0y 30\/7\/2026 ph\u1ea3i n\u1ed9p th\u00f4ng b\u00e1o s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd thu\u1ebf theo m\u00e3 th\u1ee7 t\u1ee5c 1.010701 m\u1ed7i khi k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 m\u1edbi ho\u1eb7c t\u1ea1m d\u1eebng h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd sau ng\u00e0y 30\/7\/2026<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, c\u00f4ng ty r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh n\u1ed9i b\u1ed9, d\u1eebng vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o theo m\u1eabu c\u0169. Thay v\u00e0o \u0111\u00f3, c\u00f4ng ty c\u1eadp nh\u1eadt h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u00e0 h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef h\u1ed3 s\u01a1 kh\u00e1ch h\u00e0ng theo h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 109\/2026\/TT-BTC, \u0111\u1ea3m b\u1ea3o lu\u00f4n c\u00f3 c\u0103n c\u1ee9 ch\u1ee9ng minh quan h\u1ec7 \u0111\u1ea1i l\u00fd thu\u1ebf khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u01b0\u1edbc t\u00ednh<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m \u0111\u00e1ng k\u1ec3 th\u1eddi gian so\u1ea1n v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 h\u00e0nh ch\u00ednh cho b\u1ed9 ph\u1eadn tu\u00e2n th\u1ee7 m\u1ed7i th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 n\u1ed9i b\u1ed9 g\u1ecdn nh\u1eb9 h\u01a1n, thu\u1eadn ti\u1ec7n khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan thu\u1ebf trong c\u00e1c \u0111\u1ee3t ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch c\u00f3 th\u00eam th\u1eddi gian t\u1eadp trung v\u00e0o t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n cho kh\u00e1ch h\u00e0ng thay v\u00ec x\u1eed l\u00fd th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u1eb7p l\u1ea1i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh th\u1ee7 t\u1ee5c tr\u01b0\u1edbc v\u00e0 sau khi b\u00e3i b\u1ecf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi \u0111\u1ea1i l\u00fd thu\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c li\u00ean quan. Thay v\u00ec \u00e1p d\u1ee5ng c\u00e1c th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 v\u00e0 bi\u1ec3u m\u1eabu c\u0169, ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 109\/2026\/TT-BTC. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y so s\u00e1nh s\u1ef1 kh\u00e1c bi\u1ec7t tr\u01b0\u1edbc v\u00e0 sau khi c\u00e1c th\u1ee7 t\u1ee5c n\u00e0y b\u1ecb b\u00e3i b\u1ecf.<\/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 th\u1ee7 t\u1ee5c tr\u01b0\u1edbc v\u00e0 sau khi b\u00e3i b\u1ecf<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 34.931%;\"><b>\u7a0b\u5e8f<\/b><\/td>\n<td style=\"text-align: center; width: 32.6796%;\"><b>Tr\u01b0\u1edbc 30\/7\/2026<\/b><\/td>\n<td style=\"text-align: center; width: 31.6631%;\"><b>Sau 30\/7\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 34.931%;\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd d\u1ef1 thi\/c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 (m\u00e3 1.010237)<\/span><\/td>\n<td style=\"text-align: center; width: 32.6796%;\"><span style=\"font-weight: 400;\">Ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ri\u00eang t\u1ea1i C\u1ee5c Thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 31.6631%;\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c b\u1ecb b\u00e3i b\u1ecf, kh\u00f4ng c\u00f2n y\u00eau c\u1ea7u n\u1ed9p h\u1ed3 s\u01a1 theo m\u1eabu c\u0169<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 34.931%;\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd thu\u1ebf (m\u00e3 1.010701)<\/span><\/td>\n<td style=\"text-align: center; width: 32.6796%;\"><span style=\"font-weight: 400;\">Ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 khi b\u1eaft \u0111\u1ea7u, t\u1ea1m d\u1eebng ho\u1eb7c ch\u1ea5m d\u1ee9t s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: center; width: 31.6631%;\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c b\u1ecb b\u00e3i b\u1ecf, qu\u1ea3n l\u00fd theo c\u01a1 ch\u1ebf m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 109\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 34.931%;\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd t\u1ed5 ch\u1ee9c l\u1edbp c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c (m\u00e3 1.010700)<\/span><\/td>\n<td style=\"text-align: center; width: 32.6796%;\"><span style=\"font-weight: 400;\">Ph\u1ea3i \u0111\u0103ng k\u00fd, b\u00e1o c\u00e1o k\u1ebf ho\u1ea1ch v\u00e0 k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp v\u1edbi C\u1ee5c Thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 31.6631%;\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c b\u1ecb b\u00e3i b\u1ecf, kh\u00f4ng c\u00f2n y\u00eau c\u1ea7u \u0111\u0103ng k\u00fd, b\u00e1o c\u00e1o theo m\u1eabu c\u0169<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: Nh\u1ea7m l\u1eabn gi\u1eefa b\u00e3i b\u1ecf th\u1ee7 t\u1ee5c v\u00e0 b\u00e3i b\u1ecf ngh\u0129a v\u1ee5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u \u0111\u1ea1i l\u00fd thu\u1ebf hi\u1ec3u sai r\u1eb1ng khi th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o b\u1ecb b\u00e3i b\u1ecf th\u00ec kh\u00f4ng c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh quan h\u1ec7 d\u1ecbch v\u1ee5 v\u1edbi kh\u00e1ch h\u00e0ng. Tr\u00ean th\u1ef1c t\u1ebf, ngh\u0129a v\u1ee5 qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 v\u1eabn t\u1ed3n t\u1ea1i d\u01b0\u1edbi h\u00ecnh th\u1ee9c kh\u00e1c theo Th\u00f4ng t\u01b0 109\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: Ch\u01b0a c\u1eadp nh\u1eadt quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb ti\u1ebfp t\u1ee5c so\u1ea1n v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 theo m\u1eabu c\u0169 do ch\u01b0a c\u1eadp nh\u1eadt k\u1ecbp Quy\u1ebft \u0111\u1ecbnh 2040\/Q\u0110-BTC, d\u1eabn \u0111\u1ebfn m\u1ea5t th\u1eddi gian ho\u1eb7c b\u1ecb c\u01a1 quan thu\u1ebf t\u1eeb ch\u1ed1i ti\u1ebfp nh\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: B\u1ecf s\u00f3t ph\u1ea1m vi b\u00e3i b\u1ecf t\u1ea1i Quy\u1ebft \u0111\u1ecbnh 4472\/Q\u0110-BTC<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u00e3i b\u1ecf ch\u1ec9 \u00e1p d\u1ee5ng cho n\u1ed9i dung t\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 5, 6 v\u00e0 132 Ph\u1ee5 l\u1ee5c I k\u00e8m Quy\u1ebft \u0111\u1ecbnh 4472\/Q\u0110-BTC, c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00e1c trong ph\u1ee5 l\u1ee5c n\u00e0y v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c. Nh\u1ea7m l\u1eabn ph\u1ea1m vi c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c kh\u00e1c.<\/span><\/p>\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 30 n\u0103m kinh nghi\u1ec7m qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam khuy\u1ebfn ngh\u1ecb \u0111\u1ea1i l\u00fd thu\u1ebf v\u00e0 c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 n\u00ean r\u00e0 so\u00e1t to\u00e0n b\u1ed9 quy tr\u00ecnh n\u1ed9i b\u1ed9 ngay khi v\u0103n b\u1ea3n m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c, thay v\u00ec ch\u1edd \u0111\u1ebfn \u0111\u1ee3t ki\u1ec3m tra thu\u1ebf m\u1edbi \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf theo Quy\u1ebft \u0111\u1ecbnh 2040\/Q\u0110-BTC l\u00e0 b\u01b0\u1edbc \u0111i c\u1ee5 th\u1ec3 trong ti\u1ebfn tr\u00ecnh \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c ng\u00e0nh thu\u1ebf, gi\u00fap c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf v\u00e0 \u0111\u1ea1i l\u00fd thu\u1ebf gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng gi\u1ea5y t\u1edd. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u \u0111\u00fang ph\u1ea1m vi b\u00e3i b\u1ecf, tr\u00e1nh nh\u1ea7m l\u1eabn gi\u1eefa vi\u1ec7c b\u1ecf th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1edbi vi\u1ec7c b\u1ecf ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 th\u1ef1c ch\u1ea5t \u0111ang \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo khung ph\u00e1p l\u00fd m\u1edbi.<\/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 b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>B\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 30\/7\/2026, theo Quy\u1ebft \u0111\u1ecbnh 2040\/Q\u0110-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p \u0111ang l\u00e0m h\u1ed3 s\u01a1 theo th\u1ee7 t\u1ee5c c\u0169 c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 b\u1ecb \u1ea3nh h\u01b0\u1edfng. N\u00ean li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u1ed3 s\u01a1 chuy\u1ec3n ti\u1ebfp, tr\u00e1nh \u00e1p d\u1ee5ng m\u1eabu bi\u1ec3u \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ea1i l\u00fd thu\u1ebf c\u00f2n ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ri\u00eang theo m\u00e3 1.010701 \u0111\u00e3 b\u1ecb b\u00e3i b\u1ecf. N\u1ed9i dung qu\u1ea3n l\u00fd li\u00ean quan hi\u1ec7n th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 109\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Vi\u1ec7c b\u00e3i b\u1ecf c\u00f3 \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Quy\u1ebft \u0111\u1ecbnh 2040\/Q\u0110-BTC ch\u1ec9 b\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c c\u1ee5 th\u1ec3 v\u00e0 m\u1ed9t ph\u1ea7n n\u1ed9i dung t\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 5, 6, 132 Ph\u1ee5 l\u1ee5c I k\u00e8m Quy\u1ebft \u0111\u1ecbnh 4472\/Q\u0110-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u00f3 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh n\u1ed9i b\u1ed9 sau khi b\u00e3i b\u1ecf th\u1ee7 t\u1ee5c kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. \u0110\u1eb7c bi\u1ec7t v\u1edbi \u0111\u1ea1i l\u00fd thu\u1ebf v\u00e0 c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf, c\u1ea7n c\u1eadp nh\u1eadt quy tr\u00ecnh l\u01b0u tr\u1eef h\u1ed3 s\u01a1 theo h\u01b0\u1edbng d\u1eabn m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 109\/2026\/TT-BTC.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u00e3i b\u1ecf 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c c\u00f4ng b\u1ed1 t\u1ea1i Quy\u1ebft \u0111\u1ecbnh 2040\/Q\u0110-BTC ng\u00e0y 30\/7\/2026, \u00e1p d\u1ee5ng cho c\u00e1c th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf. \u0110\u00e2y l\u00e0 m\u1ed9t ph\u1ea7n trong n\u1ed7 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7282,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7279","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\/7279","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=7279"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7279\/revisions"}],"predecessor-version":[{"id":7284,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7279\/revisions\/7284"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7282"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7279"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7279"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}