{"id":7310,"date":"2026-08-06T11:33:34","date_gmt":"2026-08-06T04:33:34","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7310"},"modified":"2026-08-06T11:33:34","modified_gmt":"2026-08-06T04:33:34","slug":"cong-van-5357","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-5357\/","title":{"rendered":"C\u00f4ng v\u0103n 5357\/CT-CS: H\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-5357ctcs-ngay-29072026-ve-hoan-thue-gtgt-doi-voi-du-an-dau-tu-the-nao-138099193.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5357\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf m\u00e0 C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 29\/7\/2026, xoay quanh m\u1ed9t v\u01b0\u1edbng m\u1eafc r\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0: h\u1ed3 s\u01a1 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hay kh\u00f4ng, k\u1ec3 c\u1ea3 khi d\u1ef1 \u00e1n c\u00f2n t\u1ed3n t\u1ea1i v\u01b0\u1edbng m\u1eafc v\u1ec1 th\u1ee7 t\u1ee5c x\u00e2y d\u1ef1ng. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u1ea7n \u0111\u1ea7u ti\u00ean c\u01a1 quan thu\u1ebf ph\u1ea3i tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi d\u1ea1ng n\u00e0y, nh\u01b0ng c\u00e1ch l\u1eadp lu\u1eadn trong c\u00f4ng v\u0103n cho th\u1ea5y r\u00f5 nguy\u00ean t\u1eafc: \u0111i\u1ec1u ki\u1ec7n <\/span><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u9000\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c x\u00e9t \u0111\u1ed9c l\u1eadp v\u1edbi c\u00e1c th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh kh\u00e1c nh\u01b0 gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc \u0111ang tri\u1ec3n khai d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam, kho\u1ea3n ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng ch\u1ee5c, th\u1eadm ch\u00ed h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n b\u1edfi \u0111\u1ed9i ng\u0169 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 t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam, s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n n\u1ed9i dung C\u00f4ng v\u0103n 5357\/CT-CS, c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111i k\u00e8m v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd th\u1ef1c t\u1ebf cho doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 5357\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_7314\" aria-describedby=\"caption-attachment-7314\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7314\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-5357_CT-CS.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 5357\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-5357_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-5357_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-5357_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-5357_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-5357_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7314\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 5357\/CT-CS<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5357\/CT-CS l\u00e0 v\u0103n b\u1ea3n do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 29\/7\/2026, tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung ch\u00ednh: c\u01a1 s\u1edf kinh doanh \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c xem x\u00e9t gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c d\u1ef1 \u00e1n c\u00f3 v\u01b0\u1edbng m\u1eafc th\u1ee7 t\u1ee5c x\u00e2y d\u1ef1ng hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho: doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd khi n\u00e0o: ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, c\u01a1 s\u1edf kinh doanh ph\u1ea3i \u0111\u1ed3ng th\u1eddi th\u1ecfa c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 h\u1ed3 s\u01a1 theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u01b0\u1edbng m\u1eafc v\u1ec1 gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd x\u00e2y d\u1ef1ng \u0111\u1ecba ph\u01b0\u01a1ng, t\u00e1ch b\u1ea1ch v\u1edbi th\u1ea9m quy\u1ec1n x\u00e9t ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 5357\/CT-CS l\u00e0 g\u00ec v\u00e0 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 g\u00ec cho doanh nghi\u1ec7p?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5357\/CT-CS n\u0103m 2026 do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 29\/7\/2026, thu\u1ed9c nh\u00f3m v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng, c\u1ee5 th\u1ec3 l\u00e0 Thu\u1ebf t\u1ec9nh T\u00e2y Ninh. \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n ph\u1ed5 bi\u1ebfn trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf Vi\u1ec7t Nam: khi ph\u00e1t sinh t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf ch\u01b0a r\u00f5 r\u00e0ng, c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng g\u1eedi c\u00f4ng v\u0103n xin \u00fd ki\u1ebfn c\u1ea5p tr\u00ean, v\u00e0 c\u00e2u tr\u1ea3 l\u1eddi tr\u1edf th\u00e0nh c\u0103n c\u1ee9 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 5357\/CT-CS<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a c\u00f4ng v\u0103n x\u00e1c \u0111\u1ecbnh r\u1eb1ng, t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 s\u1edf kinh doanh n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, n\u1ebfu c\u01a1 s\u1edf kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf theo ph\u00e1p lu\u1eadt <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u1ed3ng th\u1eddi c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf, th\u00ec \u0111\u01b0\u1ee3c xem x\u00e9t gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"> N\u00f3i c\u00e1ch kh\u00e1c, ba \u0111i\u1ec1u ki\u1ec7n: \u0111\u1ed1i t\u01b0\u1ee3ng, s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o h\u1ee3p l\u1ec7 v\u00e0 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 l\u00e0 c\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh, kh\u00f4ng ph\u1ea3i c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c ngo\u00e0i ph\u1ea1m vi thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u01b0\u1edbng m\u1eafc v\u1ec1 gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd ra sao theo C\u00f4ng v\u0103n 5357\/CT-CS<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a c\u00f4ng v\u0103n l\u00e0 c\u00e1ch C\u1ee5c Thu\u1ebf x\u1eed l\u00fd ph\u1ea7n v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh kh\u00f4ng c\u00f3 gi\u1ea5y ph\u00e9p. V\u0103n b\u1ea3n n\u00eau r\u00f5 ph\u00e1p lu\u1eadt v\u1ec1 x\u00e2y d\u1ef1ng \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi h\u00e0nh vi thi c\u00f4ng kh\u00f4ng ph\u00e9p, v\u00e0 n\u1ebfu ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc trong x\u00e1c \u0111\u1ecbnh tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec Thu\u1ebf t\u1ec9nh T\u00e2y Ninh c\u1ea7n trao \u0111\u1ed5i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd x\u00e2y d\u1ef1ng chuy\u00ean ng\u00e0nh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng, tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 b\u00e1o c\u00e1o \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh \u0111\u1ec3 xem x\u00e9t, x\u1eed l\u00fd theo th\u1ea9m quy\u1ec1n. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y cho th\u1ea5y c\u01a1 quan thu\u1ebf ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng: x\u1eed l\u00fd h\u00e0nh vi vi ph\u1ea1m x\u00e2y d\u1ef1ng thu\u1ed9c th\u1ea9m quy\u1ec1n ng\u00e0nh x\u00e2y d\u1ef1ng, c\u00f2n vi\u1ec7c x\u00e9t ho\u00e0n thu\u1ebf v\u1eabn d\u1ef1a tr\u00ean c\u00e1c \u0111i\u1ec1u ki\u1ec7n thu\u1ebf \u0111\u00e3 n\u00eau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao C\u00f4ng v\u0103n 5357\/CT-CS quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a m\u1ed9t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1edbn th\u01b0\u1eddng b\u1ecb &#8220;gi\u1eef l\u1ea1i&#8221; nhi\u1ec1u th\u00e1ng, th\u1eadm ch\u00ed nhi\u1ec1u n\u0103m n\u1ebfu h\u1ed3 s\u01a1 c\u00f3 v\u01b0\u1edbng m\u1eafc ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn c\u00e1c th\u1ee7 t\u1ee5c ngo\u00e0i ph\u1ea1m vi thu\u1ebf, v\u00ed d\u1ee5 gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng, gi\u1ea5y ph\u00e9p m\u00f4i tr\u01b0\u1eddng hay ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, nhi\u1ec1u doanh nghi\u1ec7p t\u1eebng b\u1ecb c\u01a1 quan thu\u1ebf t\u1ea1m d\u1eebng ho\u00e0n thu\u1ebf ch\u1ec9 v\u00ec lo ng\u1ea1i r\u1ee7i ro li\u00ean \u0111\u1edbi, d\u00f9 b\u1ea3n th\u00e2n h\u1ed3 s\u01a1 thu\u1ebf \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. Vi\u1ec7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u00fang ti\u1ebfn \u0111\u1ed9 gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u00eam ngu\u1ed3n v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c tri\u1ec3n khai d\u1ef1 \u00e1n, thay v\u00ec ph\u1ea3i vay b\u1ed5 sung v\u1edbi chi ph\u00ed l\u00e3i vay ph\u00e1t sinh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Gi\u00e1 tr\u1ecb trong vi\u1ec7c b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5357\/CT-CS g\u00f3p ph\u1ea7n l\u00e0m r\u00f5 nguy\u00ean t\u1eafc t\u00e1ch b\u1ea1ch th\u1ea9m quy\u1ec1n, gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ho\u00e0n thu\u1ebf h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh trong c\u00e1c bu\u1ed5i l\u00e0m vi\u1ec7c, \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan thu\u1ebf. \u0110\u00e2y l\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c ti\u1ec5n l\u1edbn nh\u1ea5t c\u1ee7a v\u0103n b\u1ea3n, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t, b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f4ng nghi\u1ec7p \u0111ang m\u1edf r\u1ed9ng t\u1ea1i c\u00e1c t\u1ec9nh c\u00f3 t\u1ed1c \u0111\u1ed9 \u0111\u00f4 th\u1ecb h\u00f3a nhanh nh\u01b0 T\u00e2y Ninh, B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng t\u1eeb C\u00f4ng v\u0103n 5357\/CT-CS?<\/b><\/h2>\n<figure id=\"attachment_7312\" aria-describedby=\"caption-attachment-7312\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7312\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-tu-Cong-van-5357_CT-CS.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng t\u1eeb C\u00f4ng v\u0103n 5357\/CT-CS?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-tu-Cong-van-5357_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-tu-Cong-van-5357_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-tu-Cong-van-5357_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-tu-Cong-van-5357_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-tu-Cong-van-5357_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7312\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng t\u1eeb C\u00f4ng v\u0103n 5357\/CT-CS?<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a c\u00f4ng v\u0103n kh\u00f4ng gi\u1edbi h\u1ea1n \u1edf t\u1ec9nh T\u00e2y Ninh, b\u1edfi b\u1ea3n ch\u1ea5t \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 nguy\u00ean t\u1eafc x\u00e9t ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u00e1p d\u1ee5ng chung. Nh\u00f3m ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp g\u1ed3m doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) \u0111ang tri\u1ec3n khai d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c d\u1ef1 \u00e1n m\u1edf r\u1ed9ng, ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3 l\u00e0 c\u00e1c c\u01a1 s\u1edf kinh doanh c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u01b0ng g\u1eb7p v\u01b0\u1edbng m\u1eafc v\u1ec1 th\u1ee7 t\u1ee5c x\u00e2y d\u1ef1ng, quy ho\u1ea1ch ho\u1eb7c c\u00e1c th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh kh\u00e1c, c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 vi\u1ec7c n\u00e0y c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i doanh nghi\u1ec7p, c\u00f4ng v\u0103n c\u00f2n t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, v\u1ed1n c\u1ea7n c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1eadp nh\u1eadt \u0111\u1ec3 t\u01b0 v\u1ea5n h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho kh\u00e1ch h\u00e0ng c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng, c\u0169ng s\u1eed d\u1ee5ng c\u00f4ng v\u0103n l\u00e0m c\u0103n c\u1ee9 tham chi\u1ebfu khi x\u1eed l\u00fd c\u00e1c h\u1ed3 s\u01a1 c\u00f3 t\u00ecnh hu\u1ed1ng t\u01b0\u01a1ng t\u1ef1, gi\u00fap vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t h\u01a1n gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 5357\/CT-CS?<\/b><\/h2>\n<figure id=\"attachment_7313\" aria-describedby=\"caption-attachment-7313\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7313\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-doanh-nghiep-can-ap-dung-huong-dan-tai-Cong-van-5357_CT-CS.jpg\" alt=\"Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 5357\/CT-CS?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-doanh-nghiep-can-ap-dung-huong-dan-tai-Cong-van-5357_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-doanh-nghiep-can-ap-dung-huong-dan-tai-Cong-van-5357_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-doanh-nghiep-can-ap-dung-huong-dan-tai-Cong-van-5357_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-doanh-nghiep-can-ap-dung-huong-dan-tai-Cong-van-5357_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-doanh-nghiep-can-ap-dung-huong-dan-tai-Cong-van-5357_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7313\" class=\"wp-caption-text\">Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 5357\/CT-CS?<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c th\u1eddi \u0111i\u1ec3m c\u1ea7n r\u00e0 so\u00e1t<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n v\u1eadn d\u1ee5ng nguy\u00ean t\u1eafc trong c\u00f4ng v\u0103n ngay t\u1eeb giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ch\u1ee9 kh\u00f4ng ch\u1ec9 khi \u0111\u00e3 ph\u00e1t sinh tranh ch\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf. C\u1ee5 th\u1ec3, ba th\u1eddi \u0111i\u1ec3m quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t g\u1ed3m: tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u, khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh b\u1ed5 sung li\u00ean quan \u0111\u1ebfn c\u00e1c v\u01b0\u1edbng m\u1eafc ngo\u00e0i ph\u1ea1m vi thu\u1ebf, v\u00e0 khi th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>L\u01b0u \u00fd v\u1ec1 hi\u1ec7u l\u1ef1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, c\u00f4ng v\u0103n d\u1eabn chi\u1ebfu m\u1ed9t chu\u1ed7i v\u0103n b\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung qua nhi\u1ec1u n\u0103m, ph\u1ea3n \u00e1nh \u0111\u00fang \u0111\u1eb7c th\u00f9 c\u1ee7a l\u0129nh v\u1ef1c ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt. Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i phi\u00ean b\u1ea3n v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t m\u1edbi nh\u1ea5t, tr\u00e1nh \u00e1p d\u1ee5ng \u0111i\u1ec1u kho\u1ea3n \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c khi l\u1eadp h\u1ed3 s\u01a1 ho\u1eb7c khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/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 5357\/CT-CS g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n v\u1ec1 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5357\/CT-CS \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean m\u1ed9t h\u1ec7 th\u1ed1ng c\u0103n c\u1ee9 ph\u00e1p l\u00fd xuy\u00ean su\u1ed1t nhi\u1ec1u th\u1eddi k\u1ef3, ph\u1ea3n \u00e1nh qu\u00e1 tr\u00ecnh s\u1eeda \u0111\u1ed5i li\u00ean t\u1ee5c c\u1ee7a ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam.<\/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 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n v\u1ec1 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/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 \/ N\u1ed9i dung s\u1eeda \u0111\u1ed5i<\/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;\">2008\u5e74\u589e\u503c\u7a0e\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh g\u1ed1c v\u1ec1 ho\u00e0n thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ec1n t\u1ea3ng ban \u0111\u1ea7u, sau \u0111\u00f3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung qua c\u00e1c lu\u1eadt ti\u1ebfp theo<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eeda \u0111\u1ed5i n\u0103m 2013<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf GTGT 2008<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt l\u1ea7n \u0111\u1ea7u c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf GTGT, Lu\u1eadt Thu\u1ebf TT\u0110B v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i 2016<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 1, s\u1eeda kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf GTGT 2008 (\u0111\u00e3 s\u1eeda \u0111\u1ed5i n\u0103m 2013)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp l\u00e0m c\u0103n c\u1ee9 ho\u00e0n thu\u1ebf GTGT t\u1ea1i C\u00f4ng v\u0103n 5357\/CT-CS<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 6 \u0110i\u1ec1u 1, s\u1eeda \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c12\/2015\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 ho\u00e0n thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 1, s\u1eeda kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 130\/2016\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 1, s\u1eeda \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 13\/2023\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 1, h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP, s\u1eeda Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 hi\u1ec7n h\u00e0nh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>V\u0103n b\u1ea3n b\u1ed5 sung v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 h\u00e0nh vi nghi\u00eam c\u1ea5m<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i chu\u1ed7i v\u0103n b\u1ea3n tr\u1ef1c ti\u1ebfp l\u00e0m c\u0103n c\u1ee9 cho C\u00f4ng v\u0103n 5357\/CT-CS, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i th\u00eam c\u00e1c v\u0103n b\u1ea3n li\u00ean quan gi\u00e1n ti\u1ebfp \u0111\u1ebfn ch\u1ee9ng t\u1eeb v\u00e0 h\u00e0nh vi trong qu\u00e1 tr\u00ecnh ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n b\u1ed5 sung v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 h\u00e0nh vi nghi\u00eam c\u1ea5m<\/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 \/ N\u1ed9i dung<\/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;\">2024\u5e74\u589e\u503c\u7a0e\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m trong kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 5, kho\u1ea3n 2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u1ed9i dung, h\u00ecnh th\u1ee9c ch\u1eef vi\u1ebft tr\u00ean h\u00f3a \u0111\u01a1n GTGT ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u00e1c n\u1ed9i dung kh\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n GTGT ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> \u0111\u00e2y l\u00e0 chu\u1ed7i v\u0103n b\u1ea3n c\u00f3 quan h\u1ec7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1eabn nhau qua nhi\u1ec1u n\u0103m, b\u1eaft \u0111\u1ea7u t\u1eeb Lu\u1eadt Thu\u1ebf GTGT 2008, qua l\u1ea7n s\u1eeda \u0111\u1ed5i n\u0103m 2013, r\u1ed3i ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea1i Lu\u1eadt s\u1eeda \u0111\u1ed5i n\u0103m 2016 l\u00e0m c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp cho C\u00f4ng v\u0103n 5357\/CT-CS. C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>\u7537\u4eba<\/b><span style=\"font-weight: 400;\"> khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p lu\u00f4n \u0111\u1ed1i chi\u1ebfu b\u1ea3n h\u1ee3p nh\u1ea5t m\u1edbi nh\u1ea5t tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1, \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng nh\u1ea7m \u0111i\u1ec1u kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00eau tr\u00ean, to\u00e0n v\u0103n C\u00f4ng v\u0103n 5357\/CT-CS c\u0169ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 d\u01b0\u1edbi d\u1ea1ng file \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 doanh nghi\u1ec7p, k\u1ebf to\u00e1n vi\u00ean tra c\u1ee9u tr\u1ef1c ti\u1ebfp n\u1ed9i dung g\u1ed1c, \u0111\u1ed1i chi\u1ebfu song song v\u1edbi ph\u1ea7n ph\u00e2n t\u00edch trong b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p x\u1eed l\u00fd ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ra sao khi c\u00f3 v\u01b0\u1edbng m\u1eafc x\u00e2y d\u1ef1ng?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t linh ki\u1ec7n c\u01a1 kh\u00ed tri\u1ec3n khai d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u00e0 x\u01b0\u1edfng m\u1edbi t\u1ea1i m\u1ed9t t\u1ec9nh ph\u00eda Nam, v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong giai \u0111o\u1ea1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00ean t\u1edbi h\u01a1n 40 t\u1ef7 \u0111\u1ed3ng. Trong qu\u00e1 tr\u00ecnh thi c\u00f4ng, m\u1ed9t h\u1ea1ng m\u1ee5c ph\u1ee5 tr\u1ee3 c\u1ee7a d\u1ef1 \u00e1n b\u1ecb ph\u00e1t hi\u1ec7n ch\u01b0a ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c c\u1ea5p ph\u00e9p x\u00e2y d\u1ef1ng, khi\u1ebfn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf b\u1ecb c\u01a1 quan thu\u1ebf t\u1ea1m d\u1eebng xem x\u00e9t \u0111\u1ec3 r\u00e0 so\u00e1t th\u00eam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd theo nguy\u00ean t\u1eafc t\u1ea1i C\u00f4ng v\u0103n 5357\/CT-CS<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p trong t\u00ecnh hu\u1ed1ng n\u00e0y c\u1ea7n t\u00e1ch b\u1ea1ch hai lu\u1ed3ng c\u00f4ng vi\u1ec7c: m\u1ed9t l\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT theo \u0111\u00fang ba \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf; hai l\u00e0 ch\u1ee7 \u0111\u1ed9ng l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd x\u00e2y d\u1ef1ng \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 b\u1ed5 sung th\u1ee7 t\u1ee5c c\u1ea5p ph\u00e9p c\u00f2n thi\u1ebfu, tr\u00e1nh \u0111\u1ec3 hai v\u1ea5n \u0111\u1ec1 b\u1ecb g\u1ed9p chung khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/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;\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT ph\u1ea7n \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf xem x\u00e9t gi\u1ea3i quy\u1ebft theo \u0111\u00fang ti\u1ebfn \u0111\u1ed9, kh\u00f4ng b\u1ecb &#8220;treo&#8221; to\u00e0n b\u1ed9 ch\u1ec9 v\u00ec v\u01b0\u1edbng m\u1eafc c\u1ee7a m\u1ed9t h\u1ea1ng m\u1ee5c ph\u1ee5 tr\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c th\u1eddi gian ch\u1edd ho\u00e0n thu\u1ebf \u01b0\u1edbc t\u00ednh t\u1eeb 2 \u0111\u1ebfn 3 th\u00e1ng so v\u1edbi vi\u1ec7c \u0111\u1ec3 hai v\u1ea5n \u0111\u1ec1 t\u1ed3n \u0111\u1ecdng song song.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng, t\u00e1ch b\u1ea1ch theo \u0111\u00fang th\u1ea9m quy\u1ec1n gi\u00fap bu\u1ed5i l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf di\u1ec5n ra thu\u1eadn l\u1ee3i, gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy v\u1ea5n k\u00e9o d\u00e0i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh c\u00e1c \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ea7n l\u01b0u \u00fd<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c ph\u1ea1m vi thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba ti\u00eau ch\u00ed d\u01b0\u1edbi \u0111\u00e2y n\u1eb1m trong ph\u1ea1m vi th\u1ea9m quy\u1ec1n x\u00e9t duy\u1ec7t tr\u1ef1c ti\u1ebfp c\u1ee7a c\u01a1 quan thu\u1ebf, quy\u1ebft \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf hay kh\u00f4ng.<\/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 nh\u00f3m \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c ph\u1ea1m vi thu\u1ebf<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>R\u1ee7i ro n\u1ebfu b\u1ecf s\u00f3t<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng, tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng, tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo ph\u00e1p lu\u1eadt thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf n\u1ebfu kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb lo\u1ea1i tr\u1eeb ph\u1ea7n thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9000\u7a0e\u7533\u8bf7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 l\u1ea1i, k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m v\u01b0\u1edbng m\u1eafc ngo\u00e0i ph\u1ea1m vi thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y kh\u00f4ng quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp vi\u1ec7c ho\u00e0n thu\u1ebf nh\u01b0ng n\u1ebfu doanh nghi\u1ec7p x\u1eed l\u00fd kh\u00f4ng kh\u00e9o l\u00e9o, v\u1eabn c\u00f3 th\u1ec3 l\u00e0m ch\u1eadm tr\u1ec5 to\u00e0n b\u1ed9 ti\u1ebfn \u0111\u1ed9.<\/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 nh\u00f3m v\u01b0\u1edbng m\u1eafc ngo\u00e0i ph\u1ea1m vi thu\u1ebf<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 36.093%;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center; width: 34.2048%;\"><b>N\u1ed9i dung theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center; width: 28.976%;\"><b>R\u1ee7i ro n\u1ebfu b\u1ecf s\u00f3t<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 36.093%;\"><span style=\"font-weight: 400;\">V\u01b0\u1edbng m\u1eafc th\u1ee7 t\u1ee5c chuy\u00ean ng\u00e0nh (x\u00e2y d\u1ef1ng, quy ho\u1ea1ch)<\/span><\/td>\n<td style=\"text-align: center; width: 34.2048%;\"><span style=\"font-weight: 400;\">Thu\u1ed9c th\u1ea9m quy\u1ec1n c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh, x\u1eed l\u00fd song song, kh\u00f4ng thay th\u1ebf \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 28.976%;\"><span style=\"font-weight: 400;\">Nh\u1ea7m l\u1eabn d\u1eabn \u0111\u1ebfn ch\u1eadm tr\u1ec5 to\u00e0n b\u1ed9 h\u1ed3 s\u01a1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 36.093%;\"><span style=\"font-weight: 400;\">H\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m trong kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 34.2048%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c vi ph\u1ea1m \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf GTGT 2024 d\u00f9 h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u1ee7 ba \u0111i\u1ec1u ki\u1ec7n ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center; width: 28.976%;\"><span style=\"font-weight: 400;\">B\u1ecb t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Ch\u1eef vi\u1ebft hi\u1ec3n th\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n GTGT ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u00ean n\u00e0o?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i C\u00f4ng v\u0103n 5357\/CT-CS, doanh nghi\u1ec7p c\u1ea7n n\u1eafm th\u00eam quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n d\u00f9ng cho ho\u00e0n thu\u1ebf, v\u00ec \u0111\u00e2y l\u00e0 ch\u1ee9ng t\u1eeb tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf. Theo kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf, ch\u1eef vi\u1ebft hi\u1ec3n th\u1ecb tr\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y l\u00e0 ti\u1ebfng Vi\u1ec7t v\u00e0 ti\u1ebfng Anh, ph\u1ea7n ti\u1ebfng Anh \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n ho\u1eb7c ngay d\u01b0\u1edbi d\u00f2ng ti\u1ebfng Vi\u1ec7t, c\u1ee1 ch\u1eef ti\u1ebfng Anh ph\u1ea3i b\u1eb1ng ho\u1eb7c nh\u1ecf h\u01a1n c\u1ee1 ch\u1eef ti\u1ebfng Vi\u1ec7t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c n\u1ed9i dung kh\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n GTGT ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC c\u0169ng d\u1eabn chi\u1ebfu \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung kh\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n, ri\u00eang k\u00fd hi\u1ec7u m\u1eabu v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo Ph\u1ee5 l\u1ee5c I c\u1ee7a th\u00f4ng t\u01b0. M\u1eabu hi\u1ec3n th\u1ecb c\u1ee5 th\u1ec3 c\u1ee7a h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i M\u1eabu s\u1ed1 01\/GTGT-TKHT, Ph\u1ee5 l\u1ee5c V k\u00e8m theo th\u00f4ng t\u01b0. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i m\u1eabu h\u00f3a \u0111\u01a1n hi\u1ec7n \u0111ang s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng song ng\u1eef theo quy \u0111\u1ecbnh m\u1edbi, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf b\u1ecb tr\u1ea3 l\u1ea1i ch\u1ec9 v\u00ec l\u1ed7i h\u00ecnh th\u1ee9c tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u00e0nh vi n\u00e0o b\u1ecb nghi\u00eam c\u1ea5m trong kh\u1ea5u tr\u1eeb thu\u1ebf GTGT?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Danh m\u1ee5c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m theo \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf GTGT 2024<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd nh\u00f3m h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m trong kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, b\u1edfi vi ph\u1ea1m nh\u00f3m n\u00e0y kh\u00f4ng ch\u1ec9 khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb t\u1eeb ch\u1ed1i m\u00e0 c\u00f2n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu, x\u1eed ph\u1ea1t v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd cao h\u01a1n. C\u0103n c\u1ee9 \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, c\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m trong kh\u1ea5u tr\u1eeb thu\u1ebf GTGT 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;\">Mua, cho, b\u00e1n, t\u1ed5 ch\u1ee9c qu\u1ea3ng c\u00e1o, m\u00f4i gi\u1edbi mua, b\u00e1n h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1o l\u1eadp giao d\u1ecbch mua, b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 th\u1eadt ho\u1eb7c giao d\u1ecbch kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1ec1 c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m sai l\u1ec7ch, s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch, truy c\u1eadp tr\u00e1i ph\u00e9p, ph\u00e1 h\u1ee7y h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0a, nh\u1eadn, m\u00f4i gi\u1edbi h\u1ed1i l\u1ed9 ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi kh\u00e1c li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, ho\u00e0n thu\u1ebf, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf, tr\u1ed1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng \u0111\u1ed3ng, bao che, m\u00f3c n\u1ed1i gi\u1eefa c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u01a1 s\u1edf kinh doanh, ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u, gi\u1eefa c\u00e1c c\u01a1 s\u1edf kinh doanh, ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u trong vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, ho\u00e0n thu\u1ebf, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf, tr\u1ed1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>\u7537\u4eba<\/b><span style=\"font-weight: 400;\"> l\u01b0u \u00fd, m\u1ed9t h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 d\u00f9 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ba \u0111i\u1ec1u ki\u1ec7n theo C\u00f4ng v\u0103n 5357\/CT-CS nh\u01b0ng n\u1ebfu ph\u00e1t sinh b\u1ea5t k\u1ef3 h\u00e0nh vi n\u00e0o n\u1eb1m trong danh m\u1ee5c nghi\u00eam c\u1ea5m n\u00eau tr\u00ean, \u0111\u1eb7c bi\u1ec7t l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, th\u00ec v\u1eabn c\u00f3 nguy c\u01a1 b\u1ecb t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf v\u00e0 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. V\u00ec v\u1eady, vi\u1ec7c ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n song song v\u1edbi vi\u1ec7c r\u00e0 so\u00e1t ba \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd ba nh\u00f3m r\u1ee7i ro ch\u00ednh doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi x\u1eed l\u00fd ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro g\u1ed9p chung v\u01b0\u1edbng m\u1eafc th\u1ee7 t\u1ee5c chuy\u00ean ng\u00e0nh v\u1edbi \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1ec3 h\u1ed3 s\u01a1 b\u1ecb t\u1ea1m d\u1eebng to\u00e0n b\u1ed9 d\u00f9 ph\u1ea7n thu\u1ebf \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, ch\u1ec9 v\u00ec g\u1ed9p chung v\u01b0\u1edbng m\u1eafc th\u1ee7 t\u1ee5c chuy\u00ean ng\u00e0nh v\u1edbi \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng t\u00e1ch b\u1ea1ch, tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng t\u1eebng nh\u00f3m v\u1ea5n \u0111\u1ec1 khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf, t\u01b0\u01a1ng t\u1ef1 nguy\u00ean t\u1eafc m\u00e0 C\u00f4ng v\u0103n 5357\/CT-CS \u0111\u00e3 x\u00e1c l\u1eadp.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro d\u1eabn chi\u1ebfu sai v\u0103n b\u1ea3n ph\u00e1p l\u00fd: <\/b><span style=\"font-weight: 400;\">R\u1ee7i ro n\u00e0y li\u00ean quan \u0111\u1ebfn vi\u1ec7c d\u1eabn chi\u1ebfu sai v\u0103n b\u1ea3n ph\u00e1p l\u00fd do h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u00e3 qua nhi\u1ec1u l\u1ea7n s\u1eeda \u0111\u1ed5i t\u1eeb Lu\u1eadt Thu\u1ebf GTGT 2008 \u0111\u1ebfn c\u00e1c ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 n\u0103m 2016, 2022, 2023. N\u1ebfu k\u1ebf to\u00e1n vi\u1ec7n d\u1eabn \u0111i\u1ec1u kho\u1ea3n \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c trong h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh, kh\u1ea3 n\u0103ng b\u1ecb y\u00eau c\u1ea7u b\u1ed5 sung ho\u1eb7c t\u1eeb ch\u1ed1i s\u1ebd t\u0103ng cao, k\u00e9o d\u00e0i th\u1eddi gian \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro thi\u1ebfu ch\u1ee7 \u0111\u1ed9ng ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh: <\/b><span style=\"font-weight: 400;\">R\u1ee7i ro cu\u1ed1i c\u00f9ng l\u00e0 thi\u1ebfu ch\u1ee7 \u0111\u1ed9ng ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh \u0111\u1ecba ph\u01b0\u01a1ng khi d\u1ef1 \u00e1n ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc ngo\u00e0i l\u0129nh v\u1ef1c thu\u1ebf. Kinh nghi\u1ec7m th\u1ef1c t\u1ebf cho th\u1ea5y, doanh nghi\u1ec7p n\u00e0o ch\u1ee7 \u0111\u1ed9ng l\u00e0m vi\u1ec7c song song v\u1edbi c\u1ea3 hai \u0111\u1ea7u m\u1ed1i, c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd x\u00e2y d\u1ef1ng ho\u1eb7c \u0111\u1ea7u t\u01b0, th\u01b0\u1eddng r\u00fat ng\u1eafn \u0111\u00e1ng k\u1ec3 th\u1eddi gian ch\u1edd ho\u00e0n thu\u1ebf so v\u1edbi doanh nghi\u1ec7p b\u1ecb \u0111\u1ed9ng ch\u1edd h\u01b0\u1edbng d\u1eabn.<\/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 5357\/CT-CS g\u00f3p ph\u1ea7n l\u00e0m r\u00f5 m\u1ed9t nguy\u00ean t\u1eafc quan tr\u1ecdng trong th\u1ef1c ti\u1ec5n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam: quy\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0\u1ee3c x\u00e9t tr\u00ean \u0111\u00fang c\u00e1c \u0111i\u1ec1u ki\u1ec7n thu\u1ebf, t\u00e1ch b\u1ea1ch v\u1edbi c\u00e1c v\u01b0\u1edbng m\u1eafc th\u1ee7 t\u1ee5c chuy\u00ean ng\u00e0nh kh\u00e1c. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 h\u1eefu \u00edch \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, l\u00e0m vi\u1ec7c hi\u1ec7u qu\u1ea3 h\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf, \u0111\u1ed3ng th\u1eddi gi\u1ea3m thi\u1ec3u r\u1ee7i ro ch\u1eadm tr\u1ec5 d\u00f2ng ti\u1ec1n trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u00e3 ch\u1ecbu nhi\u1ec1u \u00e1p l\u1ef1c t\u00e0i ch\u00ednh.<\/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 &#8211; 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 5357\/CT-CS<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 5357\/CT-CS do c\u01a1 quan n\u00e0o ban h\u00e0nh v\u00e0 khi n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5357\/CT-CS do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 29\/7\/2026, tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc c\u1ee7a Thu\u1ebf t\u1ec9nh T\u00e2y Ninh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng li\u00ean quan \u0111\u1ebfn ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 v\u01b0\u1edbng m\u1eafc v\u1ec1 gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng c\u00f3 b\u1ecb t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo nguy\u00ean t\u1eafc t\u1ea1i c\u00f4ng v\u0103n, v\u01b0\u1edbng m\u1eafc v\u1ec1 gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng thu\u1ed9c th\u1ea9m quy\u1ec1n x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd x\u00e2y d\u1ef1ng, kh\u00f4ng \u0111\u01b0\u01a1ng nhi\u00ean l\u00e0m m\u1ea5t quy\u1ec1n ho\u00e0n thu\u1ebf n\u1ebfu h\u1ed3 s\u01a1 thu\u1ebf \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba \u0111i\u1ec1u ki\u1ec7n c\u1ed1t l\u00f5i l\u00e0: thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng, tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo ph\u00e1p lu\u1eadt thu\u1ebf GTGT; s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf; v\u00e0 c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u00ean l\u00e0m g\u00ec khi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf b\u1ecb t\u1ea1m d\u1eebng v\u00ec l\u00fd do ngo\u00e0i ph\u1ea1m vi thu\u1ebf?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf l\u00e0m r\u00f5 c\u0103n c\u1ee9 t\u1ea1m d\u1eebng, \u0111\u1ed3ng th\u1eddi ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh li\u00ean quan \u0111\u1ec3 x\u1eed l\u00fd song song, tr\u00e1nh \u0111\u1ec3 to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 b\u1ecb \u0111\u00ecnh tr\u1ec7 kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 5357\/CT-CS c\u00f3 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p ngo\u00e0i t\u1ec9nh T\u00e2y Ninh kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 tr\u1ea3 l\u1eddi m\u1ed9t t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 t\u1ea1i T\u00e2y Ninh, nh\u01b0ng nguy\u00ean t\u1eafc ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c n\u00eau c\u00f3 gi\u00e1 tr\u1ecb tham kh\u1ea3o chung cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1 tr\u00ean c\u1ea3 n\u01b0\u1edbc, do d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf GTGT \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t to\u00e0n qu\u1ed1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng n\u1ebfu h\u00f3a \u0111\u01a1n vi ph\u1ea1m h\u00e0nh vi nghi\u00eam c\u1ea5m t\u1ea1i \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf GTGT 2024 kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. D\u00f9 h\u1ed3 s\u01a1 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo C\u00f4ng v\u0103n 5357\/CT-CS, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n thu\u1ed9c nh\u00f3m h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m nh\u01b0 mua b\u00e1n h\u00f3a \u0111\u01a1n, giao d\u1ecbch kh\u00f4ng c\u00f3 th\u1eadt ho\u1eb7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, c\u01a1 quan thu\u1ebf v\u1eabn c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 5357\/CT-CS l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf m\u00e0 C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 29\/7\/2026, xoay quanh m\u1ed9t v\u01b0\u1edbng m\u1eafc r\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0: h\u1ed3 s\u01a1 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hay kh\u00f4ng, k\u1ec3 c\u1ea3 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7311,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-7310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7310","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=7310"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7310\/revisions"}],"predecessor-version":[{"id":7315,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7310\/revisions\/7315"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7311"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}