{"id":7297,"date":"2026-08-06T09:20:19","date_gmt":"2026-08-06T02:20:19","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7297"},"modified":"2026-08-06T09:20:19","modified_gmt":"2026-08-06T02:20:19","slug":"cong-van-9940","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-9940\/","title":{"rendered":"C\u00f4ng v\u0103n 9940: H\u01b0\u1edbng d\u1eabn n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-9940-thuc-hien-nop-ho-so-khai-thue-qua-phuong-thuc-dien-tu-do-thue-tp-hcm-de-nghi-ra-sao-138099937.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 9940\/TPHCM-QLDN3<\/span><\/a><span style=\"font-weight: 400;\"> v\u1eeba \u0111\u01b0\u1ee3c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh ban h\u00e0nh ng\u00e0y 24\/7\/2026, \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed thay v\u00ec n\u1ed9p tr\u1ef1c ti\u1ebfp b\u1eb1ng gi\u1ea5y. V\u0103n b\u1ea3n ra \u0111\u1eddi trong b\u1ed1i c\u1ea3nh <\/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\/Thue-Phi-Le-Phi\/Thong-tu-89-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-252-2026-ND-CP-714011.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> v\u1eeba c\u00f3 hi\u1ec7u l\u1ef1c, thi\u1ebft l\u1eadp khung ph\u00e1p l\u00fd m\u1edbi cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc c\u1ee5 th\u1ec3 h\u00f3a ch\u1ee7 tr\u01b0\u01a1ng s\u1ed1 h\u00f3a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a ng\u00e0nh thu\u1ebf TP.HCM, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u00e0ng tr\u0103m ngh\u00ecn doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n kinh doanh \u0111ang c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai tr\u00ean \u0111\u1ecba b\u00e0n. Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c n\u1eafm \u0111\u00fang n\u1ed9i dung c\u00f4ng v\u0103n n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb ch\u1eadm tr\u1ec5 h\u1ed3 s\u01a1 v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 9940<\/b><\/h2>\n<figure id=\"attachment_7301\" aria-describedby=\"caption-attachment-7301\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7301\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-9940.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 9940\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-9940.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-9940-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-9940-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-9940-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-9940-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7301\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 9940<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 9940 l\u00e0 v\u0103n b\u1ea3n do Thu\u1ebf TP.HCM ban h\u00e0nh ng\u00e0y 24\/7\/2026, \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n sang n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd: Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: To\u00e0n b\u1ed9 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n) c\u00f3 ph\u00e1t sinh h\u1ed3 s\u01a1 thu\u1ebf thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a Thu\u1ebf TP.HCM.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi: Bao tr\u00f9m c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ebf theo kho\u1ea3n 9 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, t\u1eeb h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ebfn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, mi\u1ec5n gi\u1ea3m thu\u1ebf.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00eanh th\u1ef1c hi\u1ec7n: C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia, H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, h\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c T-VAN theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 9940 l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 9940 l\u00e0 v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh do Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh ban h\u00e0nh nh\u1eb1m \u0111\u1ec1 ngh\u1ecb, h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n chuy\u1ec3n \u0111\u1ed5i sang n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed. V\u0103n b\u1ea3n mang s\u1ed1 hi\u1ec7u 9940\/TPHCM-QLDN3, ban h\u00e0nh ng\u00e0y 24\/7\/2026, thu\u1ed9c nh\u00f3m c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 ch\u1ee9 kh\u00f4ng ph\u1ea3i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u00f4ng v\u0103n d\u1ef1a tr\u00ean hai n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd ch\u00ednh: Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 <\/span><a href=\"https:\/\/thue.man.net.vn\/thong-tu-89-2026\/\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m quan tr\u1ecdng m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd, v\u00ec b\u1ea3n th\u00e2n c\u00f4ng v\u0103n kh\u00f4ng t\u1ef1 \u0111\u1eb7t ra quy \u0111\u1ecbnh m\u1edbi m\u00e0 ch\u1ec9 nh\u1eafc l\u1ea1i, \u0111\u00f4n \u0111\u1ed1c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c lu\u1eadt v\u00e0 th\u00f4ng t\u01b0 quy \u0111\u1ecbnh t\u1eeb tr\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee5 th\u1ec3 c\u1ee7a C\u00f4ng v\u0103n 9940<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n d\u1eabn chi\u1ebfu kho\u1ea3n 9 \u0110i\u1ec1u 4 v\u00e0 \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 5 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi h\u1ed3 s\u01a1 thu\u1ebf, \u0111\u1ed3ng th\u1eddi vi\u1ec7n d\u1eabn \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 7 v\u00e0 \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u1ec3 l\u00e0m r\u00f5 ngh\u0129a v\u1ee5 giao d\u1ecbch \u0111i\u1ec7n t\u1eed. Kho\u1ea3n 9 \u0110i\u1ec1u 4 li\u1ec7t k\u00ea \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ebf, t\u1eeb h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, h\u1ed3 s\u01a1 khai thu\u1ebf, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, h\u1ed3 s\u01a1 mi\u1ec5n gi\u1ea3m thu\u1ebf cho \u0111\u1ebfn h\u1ed3 s\u01a1 h\u1ea3i quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u1ea1m vi \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 thu\u1ebf theo kho\u1ea3n 9 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n nhi\u1ec1u k\u1ebf to\u00e1n b\u1ecf s\u00f3t khi \u0111\u1ecdc C\u00f4ng v\u0103n 9940, v\u00ec th\u01b0\u1eddng ch\u1ec9 hi\u1ec3u &#8220;h\u1ed3 s\u01a1 thu\u1ebf&#8221; l\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ecbnh k\u1ef3. Tr\u00ean th\u1ef1c t\u1ebf, kho\u1ea3n 9 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 quy \u0111\u1ecbnh kh\u00e1i ni\u1ec7m n\u00e0y bao tr\u00f9m r\u1ea5t nhi\u1ec1u lo\u1ea1i h\u1ed3 s\u01a1, c\u1ee5 th\u1ec3 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, h\u1ed3 s\u01a1 khai thu\u1ebf, h\u1ed3 s\u01a1 khai kho\u1ea3n thu kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 n\u1ed9p thu\u1ebf, h\u1ed3 s\u01a1 n\u1ed9p kho\u1ea3n thu kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai kho\u1ea3n thu kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, h\u1ed3 s\u01a1 ho\u00e0n kho\u1ea3n thu kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, h\u1ed3 s\u01a1 mi\u1ec5n kho\u1ea3n thu kh\u00e1c, h\u1ed3 s\u01a1 gi\u1ea3m thu\u1ebf, h\u1ed3 s\u01a1 gi\u1ea3m kho\u1ea3n thu kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 kh\u00f4ng ch\u1ecbu thu\u1ebf, h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 khoanh ti\u1ec1n thu\u1ebf n\u1ee3, h\u1ed3 s\u01a1 x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p, h\u1ed3 s\u01a1 mi\u1ec5n ti\u1ec1n ph\u1ea1t, h\u1ed3 s\u01a1 kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf, h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p kho\u1ea3n thu kh\u00e1c, h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf n\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 v\u00e0 h\u1ed3 s\u01a1 h\u1ea3i quan.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, khi C\u00f4ng v\u0103n 9940 \u0111\u1ec1 ngh\u1ecb n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, ph\u1ea1m vi th\u1ef1c ch\u1ea5t \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 nh\u00f3m h\u1ed3 s\u01a1 n\u00eau tr\u00ean, kh\u00f4ng ch\u1ec9 ri\u00eang t\u1edd khai thu\u1ebf h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>N\u1ed9i dung qu\u1ea3n l\u00fd thu\u1ebf theo \u0110i\u1ec1u 5 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 li\u00ean quan g\u00ec \u0111\u1ebfn C\u00f4ng v\u0103n 9940?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 5 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u0103n c\u1ee9 \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 9940 vi\u1ec7n d\u1eabn tr\u1ef1c ti\u1ebfp, x\u00e1c \u0111\u1ecbnh c\u00e1c n\u1ed9i dung qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u00f9ng c\u01a1 quan thu\u1ebf. Nh\u00f3m n\u1ed9i dung n\u00e0y bao g\u1ed3m: \u0111\u0103ng k\u00fd thu\u1ebf; khai thu\u1ebf, t\u00ednh thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf; n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t; \u1ea5n \u0111\u1ecbnh thu\u1ebf; ho\u00e0n thu\u1ebf; x\u1eed l\u00fd ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3 c\u00f2n c\u00f3: mi\u1ec5n, gi\u1ea3m, kh\u00f4ng ch\u1ecbu, kh\u00f4ng thu thu\u1ebf; khoanh, x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3; mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t; gia h\u1ea1n n\u1ed9p thu\u1ebf, n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf; n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3; c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i n\u1ed9i dung tr\u00ean \u0111\u1ec1u g\u1eafn v\u1edbi m\u1ed9t lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng. Theo \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, to\u00e0n b\u1ed9 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c nh\u00f3m n\u1ed9i dung n\u00e0y n\u1eb1m trong ph\u1ea1m vi giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed m\u00e0 C\u00f4ng v\u0103n 9940 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao C\u00f4ng v\u0103n 9940 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi c\u00f3 c\u00f4ng v\u0103n n\u00e0y, kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf t\u1ea1i TP.HCM v\u1eabn duy tr\u00ec th\u00f3i quen n\u1ed9p m\u1ed9t s\u1ed1 lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ebf b\u1eb1ng b\u1ea3n gi\u1ea5y, \u0111\u1eb7c bi\u1ec7t l\u00e0 h\u1ed3 s\u01a1 mi\u1ec5n gi\u1ea3m thu\u1ebf ho\u1eb7c h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf. C\u00e1ch l\u00e0m n\u00e0y ti\u1ec1m \u1ea9n r\u1ee7i ro th\u1ea5t l\u1ea1c h\u1ed3 s\u01a1, ch\u1eadm th\u1eddi h\u1ea1n x\u1eed l\u00fd v\u00e0 kh\u00f3 tra c\u1ee9u l\u1ea1i khi c\u1ea7n \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, vi\u1ec7c chuy\u1ec3n h\u1eb3n sang ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed gi\u00fap doanh nghi\u1ec7p c\u00f3 d\u1ea5u v\u1ebft giao d\u1ecbch r\u00f5 r\u00e0ng, d\u1ec5 d\u00e0ng ch\u1ee9ng minh th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khi c\u00f3 tranh ch\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf. \u0110\u00e2y c\u0169ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf ph\u00e1t sinh t\u1eeb l\u1ed7i h\u00e0nh ch\u00ednh, m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t oan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi C\u00f4ng v\u0103n 9940?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 9940 \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p hay quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng. C\u1ee5 th\u1ec3 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;\">Doanh nghi\u1ec7p trong n\u01b0\u1edbc, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) \u0111ang k\u00ea khai thu\u1ebf t\u1ea1i TP.HCM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ebf kh\u00e1c nh\u01b0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u6ce8\u610f\u4e8b\u9879\uff1a<\/b><span style=\"font-weight: 400;\"> c\u00f4ng v\u0103n kh\u00f4ng gi\u1edbi h\u1ea1n theo s\u1eafc thu\u1ebf c\u1ee5 th\u1ec3. D\u00f9 l\u00e0 h\u1ed3 s\u01a1 khai <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\">, <\/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;\"> hay h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ban \u0111\u1ea7u, t\u1ea5t c\u1ea3 \u0111\u1ec1u n\u1eb1m trong ph\u1ea1m vi \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n sang ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 9940 \u00e1p d\u1ee5ng t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o v\u00e0 trong \u0111i\u1ec1u ki\u1ec7n n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_7298\" aria-describedby=\"caption-attachment-7298\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7298\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-9940-ap-dung-tu-thoi-diem-nao-va-trong-dieu-kien-nao.jpg\" alt=\"C\u00f4ng v\u0103n 9940 \u00e1p d\u1ee5ng t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o v\u00e0 trong \u0111i\u1ec1u ki\u1ec7n n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-9940-ap-dung-tu-thoi-diem-nao-va-trong-dieu-kien-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-9940-ap-dung-tu-thoi-diem-nao-va-trong-dieu-kien-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-9940-ap-dung-tu-thoi-diem-nao-va-trong-dieu-kien-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-9940-ap-dung-tu-thoi-diem-nao-va-trong-dieu-kien-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-9940-ap-dung-tu-thoi-diem-nao-va-trong-dieu-kien-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7298\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 9940 \u00e1p d\u1ee5ng t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o v\u00e0 trong \u0111i\u1ec1u ki\u1ec7n n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 9940 \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng ngay t\u1eeb ng\u00e0y 24\/7\/2026, tr\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u00e3 \u0111i v\u00e0o th\u1ef1c ti\u1ec5n. Do \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh n\u1ed9i b\u1ed9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ph\u00e1t sinh sau th\u1eddi \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n g\u1ed3m hai ph\u1ea7n: th\u1ee9 nh\u1ea5t, doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n t\u1ea5t \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ph\u01b0\u01a1ng th\u1ee9c giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC n\u1ebfu ch\u01b0a \u0111\u0103ng k\u00fd tr\u01b0\u1edbc \u0111\u00f3; th\u1ee9 hai, h\u1ed3 s\u01a1 n\u1ed9p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111ang s\u1eed d\u1ee5ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 9940<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng: C\u00f4ng v\u0103n 9940 ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb \u0111\u00f4n \u0111\u1ed1c, h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n trong ph\u1ea1m vi TP.HCM. C\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p t\u1ea1i c\u00e1c t\u1ec9nh, th\u00e0nh kh\u00e1c n\u00ean ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 x\u00e1c nh\u1eadn v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng, tr\u00e1nh nh\u1ea7m l\u1eabn ph\u1ea1m vi \u00e1p d\u1ee5ng.<\/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 C\u00f4ng v\u0103n 9940<\/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;\">C\u00f4ng v\u0103n 9940<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9940\/TPHCM-QLDN3, ng\u00e0y 24\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed<\/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;\">Qu\u1ed1c h\u1ed9i ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 9 \u0110i\u1ec1u 4 \u0111\u1ecbnh ngh\u0129a h\u1ed3 s\u01a1 thu\u1ebf; \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 5 quy \u0111\u1ecbnh n\u1ed9i dung qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, n\u0103m 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, quy \u0111\u1ecbnh chi ti\u1ebft giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed t\u1ea1i \u0110i\u1ec1u 7, \u0110i\u1ec1u 8, \u0110i\u1ec1u 9, \u0110i\u1ec1u 13<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tham chi\u1ebfu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u1ed9i dung giao d\u1ecbch \u0111i\u1ec7n t\u1eed gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 8, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tham chi\u1ebfu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh h\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed, h\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>H\u1ec7 th\u1ed1ng n\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n 9940?<\/b><\/h2>\n<figure id=\"attachment_7300\" aria-describedby=\"caption-attachment-7300\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7300\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/He-thong-nao-duoc-su-dung-de-thuc-hien-giao-dich-thue-dien-tu-theo-Cong-van-9940.jpg\" alt=\"H\u1ec7 th\u1ed1ng n\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n 9940\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/He-thong-nao-duoc-su-dung-de-thuc-hien-giao-dich-thue-dien-tu-theo-Cong-van-9940.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/He-thong-nao-duoc-su-dung-de-thuc-hien-giao-dich-thue-dien-tu-theo-Cong-van-9940-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/He-thong-nao-duoc-su-dung-de-thuc-hien-giao-dich-thue-dien-tu-theo-Cong-van-9940-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/He-thong-nao-duoc-su-dung-de-thuc-hien-giao-dich-thue-dien-tu-theo-Cong-van-9940-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/He-thong-nao-duoc-su-dung-de-thuc-hien-giao-dich-thue-dien-tu-theo-Cong-van-9940-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7300\" class=\"wp-caption-text\">H\u1ec7 th\u1ed1ng n\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n 9940<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong c\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed sau \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia<\/b><span style=\"font-weight: 400;\">: k\u00eanh ch\u00ednh th\u1ee9c \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 h\u00e0nh ch\u00ednh c\u00f4ng, bao g\u1ed3m h\u1ed3 s\u01a1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf<\/b><span style=\"font-weight: 400;\">: h\u1ec7 th\u1ed1ng do c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1eadn h\u00e0nh, ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN<\/b><span style=\"font-weight: 400;\"> \u0111\u00e3 k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 trung gian.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ri\u00eang kho\u1ea3n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n qua h\u1ec7 th\u1ed1ng d\u1ecbch v\u1ee5 c\u00f4ng tr\u1ef1c tuy\u1ebfn kh\u00e1c ho\u1eb7c d\u1ecbch v\u1ee5 thanh to\u00e1n \u0111i\u1ec7n t\u1eed c\u00f3 k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang k\u00eanh giao d\u1ecbch kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 C\u00f4ng v\u0103n 9940 m\u00e0 c\u00f2n quy\u1ebft \u0111\u1ecbnh t\u1ed1c \u0111\u1ed9 x\u1eed l\u00fd h\u1ed3 s\u01a1, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c h\u1ed3 s\u01a1 c\u00f3 th\u1eddi h\u1ea1n x\u1eed l\u00fd g\u1ea5p nh\u01b0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh g\u00ec v\u1ec1 n\u1ed9i dung giao d\u1ecbch \u0111i\u1ec7n t\u1eed?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC x\u00e1c \u0111\u1ecbnh giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 to\u00e0n b\u1ed9 giao d\u1ecbch gi\u1eefa c\u01a1 quan thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed. Ri\u00eang nh\u00f3m giao d\u1ecbch \u0111i\u1ec7n t\u1eed gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf, \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 7 quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 5 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, t\u1ee9c to\u00e0n b\u1ed9 c\u00e1c n\u1ed9i dung qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 n\u00eau \u1edf ph\u1ea7n tr\u00ean, b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 C\u00f4ng v\u0103n 9940 \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i TP.HCM chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1, v\u00ec b\u1ea3n th\u00e2n Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u00e3 x\u00e1c l\u1eadp ngh\u0129a v\u1ee5 giao d\u1ecbch \u0111i\u1ec7n t\u1eed, c\u00f4ng v\u0103n ch\u1ec9 \u0111\u00f3ng vai tr\u00f2 \u0111\u00f4n \u0111\u1ed1c th\u1ef1c hi\u1ec7n tr\u00ean th\u1ef1c \u0111\u1ecba.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh g\u00ec v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed bao g\u1ed3m h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, t\u1ee9c to\u00e0n b\u1ed9 c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ebf theo kho\u1ea3n 9 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 \u0111\u01b0\u1ee3c t\u1ea1o l\u1eadp, g\u1eedi, nh\u1eadn v\u00e0 l\u01b0u tr\u1eef b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed. Quy \u0111\u1ecbnh n\u00e0y kh\u1eb3ng \u0111\u1ecbnh gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed t\u01b0\u01a1ng \u0111\u01b0\u01a1ng h\u1ed3 s\u01a1 gi\u1ea5y, mi\u1ec5n l\u00e0 h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c t\u1ea1o l\u1eadp v\u00e0 l\u01b0u tr\u1eef \u0111\u00fang theo h\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p, \u0111i\u1ec1u n\u00e0y c\u00f3 \u00fd ngh\u0129a th\u1ef1c ti\u1ec5n quan tr\u1ecdng: m\u1ed9t khi h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi v\u00e0 h\u1ec7 th\u1ed1ng ghi nh\u1eadn th\u00e0nh c\u00f4ng, doanh nghi\u1ec7p c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u1ee9ng minh th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 m\u00e0 kh\u00f4ng c\u1ea7n l\u01b0u gi\u1eef th\u00eam b\u1ea3n gi\u1ea5y song song.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy tr\u00ecnh \u0111\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn li\u00ean quan<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, quy tr\u00ecnh \u0111\u0103ng k\u00fd \u0111\u01b0\u1ee3c chia theo t\u1eebng lo\u1ea1i h\u1ec7 th\u1ed1ng. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn giao d\u1ecbch qua C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia ho\u1eb7c k\u00eanh d\u1ecbch v\u1ee5 thanh to\u00e1n \u0111i\u1ec7n t\u1eed s\u1ebd \u0111\u0103ng k\u00fd theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n h\u1ec7 th\u1ed1ng \u0111\u00f3, kh\u00f4ng theo quy tr\u00ecnh chung c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu l\u1ef1a ch\u1ecdn H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c h\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c T-VAN, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb ch\u1eef k\u00fd s\u1ed1 h\u1ee3p l\u1ec7, t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf ban \u0111\u1ea7u \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch d\u1eef li\u1ec7u khi h\u1ec7 th\u1ed1ng x\u00e1c th\u1ef1c h\u1ed3 s\u01a1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p t\u1ea1i TP.HCM tri\u1ec3n khai C\u00f4ng v\u0103n 9940 ra sao?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y, ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 t\u1ea1i Qu\u1eadn 1, TP.HCM, tr\u01b0\u1edbc \u0111\u00e2y v\u1eabn n\u1ed9p song song h\u1ed3 s\u01a1 gi\u1ea5y v\u00e0 h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i h\u1ed3 s\u01a1 mi\u1ec5n gi\u1ea3m thu\u1ebf. Khi nh\u1eadn \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 9940, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty ban \u0111\u1ea7u l\u00fang t\u00fang v\u00ec ch\u01b0a r\u00f5 to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 c\u00f3 b\u1eaft bu\u1ed9c chuy\u1ec3n \u0111\u1ed5i ngay hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd th\u1ef1c t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi tham v\u1ea5n t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, c\u00f4ng ty th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc: r\u00e0 so\u00e1t to\u00e0n b\u1ed9 danh m\u1ee5c h\u1ed3 s\u01a1 thu\u1ebf ph\u00e1t sinh \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 ph\u00e2n lo\u1ea1i theo kho\u1ea3n 9 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025; ki\u1ec3m tra l\u1ea1i t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1eef k\u00fd s\u1ed1 \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u01b0\u1edbc \u0111\u00f3 c\u00f3 c\u00f2n hi\u1ec7u l\u1ef1c hay kh\u00f4ng; x\u00e2y d\u1ef1ng l\u1ecbch n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed g\u1eafn v\u1edbi t\u1eebng m\u1ed1c th\u1eddi h\u1ea1n k\u00ea khai \u0111\u1ec3 tr\u00e1nh tr\u00f9ng l\u1eb7p ho\u1eb7c b\u1ecf s\u00f3t.<\/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;\">Th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1 mi\u1ec5n gi\u1ea3m thu\u1ebf gi\u1ea3m trung b\u00ecnh t\u1eeb 5 ng\u00e0y l\u00e0m vi\u1ec7c xu\u1ed1ng c\u00f2n 2 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f2n ph\u00e1t sinh t\u00ecnh tr\u1ea1ng th\u1ea5t l\u1ea1c h\u1ed3 s\u01a1 gi\u1ea5y khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0o cu\u1ed1i n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ti\u1ebft ki\u1ec7m th\u1eddi gian di chuy\u1ec3n n\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp, t\u1eadp trung ngu\u1ed3n l\u1ef1c cho c\u00f4ng t\u00e1c ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Sau khi \u00e1p d\u1ee5ng theo C\u00f4ng v\u0103n 9940<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1 mi\u1ec5n gi\u1ea3m thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5\u4e2a\u5de5\u4f5c\u65e5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2 ng\u00e0y l\u00e0m vi\u1ec7c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ee7i ro th\u1ea5t l\u1ea1c h\u1ed3 s\u01a1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 ph\u00e1t sinh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng tra c\u1ee9u l\u1ea1i h\u1ed3 s\u01a1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ee7 c\u00f4ng, m\u1ea5t th\u1eddi gian<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tra c\u1ee9u tr\u1ef1c tuy\u1ebfn t\u1ee9c th\u1eddi<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed v\u1eadn h\u00e0nh h\u00e0nh ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao h\u01a1n do di chuy\u1ec3n, in \u1ea5n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3m \u0111\u00e1ng k\u1ec3<\/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 doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n 9940<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd b\u1ed1n r\u1ee7i ro ch\u00ednh doanh nghi\u1ec7p hay g\u1eb7p ph\u1ea3i khi tri\u1ec3n khai theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 9940.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Nh\u1ea7m l\u1eabn ph\u1ea1m vi b\u1eaft bu\u1ed9c v\u00e0 ph\u1ea1m vi khuy\u1ebfn kh\u00edch: <\/b><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt doanh nghi\u1ec7p hi\u1ec3u nh\u1ea7m r\u1eb1ng c\u00f4ng v\u0103n b\u1eaft bu\u1ed9c tuy\u1ec7t \u0111\u1ed1i m\u1ecdi lo\u1ea1i h\u1ed3 s\u01a1 ph\u1ea3i n\u1ed9p \u0111i\u1ec7n t\u1eed ngay l\u1eadp t\u1ee9c, trong khi th\u1ef1c t\u1ebf \u0111\u00e2y l\u00e0 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb d\u1ef1a tr\u00ean quy \u0111\u1ecbnh \u0111\u00e3 c\u00f3 t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u1eebng lo\u1ea1i h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3 v\u1edbi quy \u0111\u1ecbnh g\u1ed1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Ch\u01b0a c\u1eadp nh\u1eadt ch\u1eef k\u00fd s\u1ed1 v\u00e0 t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111i\u1ec7n t\u1eed: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed nh\u01b0ng ch\u1eef k\u00fd s\u1ed1 \u0111\u00e3 h\u1ebft h\u1ea1n ho\u1eb7c ch\u01b0a li\u00ean k\u1ebft \u0111\u00fang v\u1edbi h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh. Khi n\u1ed9p h\u1ed3 s\u01a1, h\u1ec7 th\u1ed1ng t\u1eeb ch\u1ed1i ti\u1ebfp nh\u1eadn, d\u1eabn \u0111\u1ebfn ch\u1eadm th\u1eddi h\u1ea1n k\u00ea khai v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: L\u1ef1a ch\u1ecdn sai k\u00eanh giao d\u1ecbch \u0111i\u1ec7n t\u1eed: <\/b><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ecdn nh\u1ea7m h\u1ec7 th\u1ed1ng, v\u00ed d\u1ee5 n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf qua k\u00eanh kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 v\u1ec1 ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang th\u1eddi \u0111i\u1ec3m n\u1ed9p. \u0110\u00e2y l\u00e0 l\u1ed7i k\u1ef9 thu\u1eadt nh\u01b0ng h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd kh\u00f4ng nh\u1ecf.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Thi\u1ebfu quy tr\u00ecnh l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed n\u1ed9i b\u1ed9: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p chuy\u1ec3n sang ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed nh\u01b0ng kh\u00f4ng x\u00e2y d\u1ef1ng quy tr\u00ecnh l\u01b0u tr\u1eef, sao l\u01b0u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng, g\u00e2y kh\u00f3 kh\u0103n khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u cung c\u1ea5p l\u1ea1i h\u1ed3 s\u01a1 trong c\u00e1c \u0111\u1ee3t thanh tra, ki\u1ec3m tra thu\u1ebf sau n\u00e0y.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 9940 l\u00e0 b\u01b0\u1edbc \u0111\u00f4n \u0111\u1ed1c c\u1ee5 th\u1ec3 c\u1ee7a Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh nh\u1eb1m \u0111\u01b0a ngh\u0129a v\u1ee5 giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111i v\u00e0o th\u1ef1c ti\u1ec5n. Doanh nghi\u1ec7p n\u1eafm \u0111\u00fang ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 quy tr\u00ecnh th\u1ef1c hi\u1ec7n s\u1ebd gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 r\u1ee7i ro ch\u1eadm h\u1ed3 s\u01a1, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh h\u00e0nh ch\u00ednh trong d\u00e0i h\u1ea1n.<\/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 C\u00f4ng v\u0103n 9940<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 9940 do c\u01a1 quan n\u00e0o ban h\u00e0nh v\u00e0 khi n\u00e0o c\u00f3 hi\u1ec7u l\u1ef1c?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 9940\/TPHCM-QLDN3 do Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh ban h\u00e0nh ng\u00e0y 24\/7\/2026, \u00e1p d\u1ee5ng ngay t\u1eeb th\u1eddi \u0111i\u1ec3m ban h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 9940 c\u00f3 b\u1eaft bu\u1ed9c m\u1ecdi doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n mang t\u00ednh \u0111\u1ec1 ngh\u1ecb d\u1ef1a tr\u00ean ngh\u0129a v\u1ee5 \u0111\u00e3 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u1eebng lo\u1ea1i h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p ngo\u00e0i TP.HCM c\u00f3 ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi C\u00f4ng v\u0103n 9940 kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng tr\u1ef1c ti\u1ebfp, v\u00ec c\u00f4ng v\u0103n ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb \u00e1p d\u1ee5ng trong ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a Thu\u1ebf TP.HCM. Doanh nghi\u1ec7p \u1edf \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c n\u00ean tham chi\u1ebfu v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd m\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng lo\u1ea1i h\u1ed3 s\u01a1 n\u00e0o \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb n\u1ed9p qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ebf \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, t\u1eeb h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ebfn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, h\u1ed3 s\u01a1 mi\u1ec5n gi\u1ea3m thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 C\u00f4ng v\u0103n 9940?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n c\u00f3 t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7, ch\u1eef k\u00fd s\u1ed1 c\u00f2n hi\u1ec7u l\u1ef1c v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u00fang h\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 9940\/TPHCM-QLDN3 v\u1eeba \u0111\u01b0\u1ee3c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh ban h\u00e0nh ng\u00e0y 24\/7\/2026, \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed thay v\u00ec n\u1ed9p tr\u1ef1c ti\u1ebfp b\u1eb1ng gi\u1ea5y. V\u0103n b\u1ea3n ra \u0111\u1eddi trong b\u1ed1i c\u1ea3nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Th\u00f4ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7299,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,8],"tags":[],"class_list":["post-7297","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-huong-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7297","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=7297"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7297\/revisions"}],"predecessor-version":[{"id":7302,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7297\/revisions\/7302"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7299"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}