{"id":7497,"date":"2026-08-18T14:59:36","date_gmt":"2026-08-18T07:59:36","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7497"},"modified":"2026-08-18T14:59:36","modified_gmt":"2026-08-18T07:59:36","slug":"huong-dan-nop-to-khai-thue-gtgt-thang-7","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/huong-dan-nop-to-khai-thue-gtgt-thang-7\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/tu-van-phap-luat\/119573\/huong-dan-nop-to-khai-thue-gtgt-thang-7-2026-online\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online<\/span><\/a><span style=\"font-weight: 400;\"> \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a k\u1ebf to\u00e1n doanh nghi\u1ec7p khi h\u1ea1n ch\u00f3t k\u00ea khai \u0111\u00e3 c\u1eadn k\u1ec1. Theo kho\u1ea3n 2 \u0110i\u1ec1u 10 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo th\u00e1ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, t\u1ee9c ng\u00e0y 20\/8\/2026 \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026. Vi\u1ec7c k\u00ea khai online qua C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng \u0111\u00e3 tr\u1edf th\u00e0nh ph\u01b0\u01a1ng th\u1ee9c b\u1eaft bu\u1ed9c, thay th\u1ebf ho\u00e0n to\u00e0n c\u00e1ch n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea5y truy\u1ec1n th\u1ed1ng tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y <\/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;\"> c\u00f3 hi\u1ec7u l\u1ef1c, M\u1eabu 01\/GTGT \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt c\u00f9ng m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau m\u1edbi li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00e0ng h\u00f3a mua tr\u1ea3 ch\u1eadm v\u00e0 chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf. Sai s\u00f3t trong quy tr\u00ecnh n\u1ed9p, d\u00f9 ch\u1ec9 \u1edf b\u01b0\u1edbc k\u00fd \u0111i\u1ec7n t\u1eed hay ch\u1ecdn nh\u1ea7m h\u00ecnh th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1, c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ch\u1eadm n\u1ed9p v\u00e0 b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. B\u00e0i vi\u1ebft n\u00e0y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, s\u1ebd gi\u00fap k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngay t\u1eeb l\u1ea7n \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online<\/b><\/h2>\n<figure id=\"attachment_7500\" aria-describedby=\"caption-attachment-7500\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7500\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7500\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online l\u00e0 quy tr\u00ecnh khai v\u00e0 n\u1ed9p M\u1eabu 01\/GTGT qua H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a ng\u00e0nh thu\u1ebf (dichvucong.gdt.gov.vn), \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf GTGT ph\u00e1t sinh trong th\u00e1ng 7\/2026, thay th\u1ebf ho\u00e0n to\u00e0n h\u00ecnh th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea5y tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho m\u1ecdi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, k\u1ec3 c\u1ea3 \u0111\u01a1n v\u1ecb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c chi nh\u00e1nh kh\u00e1c t\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n th\u1ef1c hi\u1ec7n ch\u1eadm nh\u1ea5t ng\u00e0y 20\/8\/2026, s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1eef k\u00fd s\u1ed1 h\u1ee3p l\u1ec7 \u0111\u1ec3 ho\u00e0n t\u1ea5t n\u1ed9p t\u1edd khai.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online l\u00e0 g\u00ec v\u00e0 \u00e1p d\u1ee5ng cho ai?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 quy tr\u00ecnh k\u00ea khai v\u00e0 n\u1ed9p M\u1eabu 01\/GTGT th\u00f4ng qua C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf thay v\u00ec n\u1ed9p b\u1ea3n gi\u1ea5y tr\u1ef1c ti\u1ebfp. To\u00e0n b\u1ed9 thao t\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u1ef1c tuy\u1ebfn, t\u1eeb \u0111\u0103ng nh\u1eadp, t\u1ea3i t\u1edd khai, k\u00fd \u0111i\u1ec7n t\u1eed cho \u0111\u1ebfn g\u1eedi h\u1ed3 s\u01a1 t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh <\/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;\"> theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026. Quy \u0111\u1ecbnh c\u0169ng m\u1edf r\u1ed9ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 nh\u01b0 ho\u1ea1t \u0111\u1ed9ng x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, khai th\u00e1c d\u1ea7u kh\u00ed, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng ho\u1eb7c nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111i\u1ec7n \u0111\u1eb7t t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00e1c t\u1ec9nh n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao g\u1ecdi \u0111\u00e2y l\u00e0 k\u1ef3 khai thu\u1ebf theo th\u00e1ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 19 <\/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;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/ke-khai-nop-thue-gtgt\/\"><span style=\"font-weight: 400;\">khai thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 lo\u1ea1i h\u00ecnh khai theo th\u00e1ng, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh ri\u00eang t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 1 c\u1ee7a \u0111i\u1ec1u n\u00e0y (th\u01b0\u1eddng \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c c\u00f3 doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, \u0111\u01b0\u1ee3c khai theo qu\u00fd). Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang chu k\u1ef3 khai thu\u1ebf c\u1ee7a m\u00ecnh tr\u01b0\u1edbc khi thao t\u00e1c n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn gi\u1eefa t\u1edd khai th\u00e1ng v\u00e0 t\u1edd khai qu\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 h\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online?<\/b><\/h2>\n<figure id=\"attachment_7501\" aria-describedby=\"caption-attachment-7501\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7501\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-can-nam-ro-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online.jpg\" alt=\"V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 h\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-can-nam-ro-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-can-nam-ro-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-can-nam-ro-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-can-nam-ro-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-can-nam-ro-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7501\" class=\"wp-caption-text\">V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 h\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n v\u00e0 \u0111\u00fang quy tr\u00ecnh \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n l\u1ee3i kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 uy t\u00edn tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t t\u1edd khai b\u1ecb l\u1ed7i \u0111\u1ecbnh d\u1ea1ng XML ho\u1eb7c k\u00fd \u0111i\u1ec7n t\u1eed kh\u00f4ng th\u00e0nh c\u00f4ng c\u00f3 th\u1ec3 khi\u1ebfn h\u1ec7 th\u1ed1ng ghi nh\u1eadn n\u1ed9p mu\u1ed9n, d\u00f9 k\u1ebf to\u00e1n \u0111\u00e3 thao t\u00e1c tr\u01b0\u1edbc h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, ph\u1ea7n l\u1edbn c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c qu\u00ean h\u1ea1n, m\u00e0 t\u1eeb l\u1ed7i k\u1ef9 thu\u1eadt trong b\u01b0\u1edbc t\u1ea3i file ho\u1eb7c k\u00fd s\u1ed1 kh\u00f4ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd k\u1ecbp th\u1eddi. N\u1eafm ch\u1eafc quy tr\u00ecnh gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd s\u1ef1 c\u1ed1, tr\u00e1nh \u0111\u1ec3 \u0111\u1ebfn s\u00e1t ng\u00e0y 20\/8\/2026 m\u1edbi thao t\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT th\u00e1ng 7\/2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u khai thu\u1ebf GTGT theo th\u00e1ng. Danh s\u00e1ch d\u01b0\u1edbi \u0111\u00e2y li\u1ec7t k\u00ea c\u00e1c nh\u00f3m c\u1ea7n l\u01b0u \u00fd:<\/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 t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean (khai theo th\u00e1ng l\u00e0 b\u1eaft bu\u1ed9c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, \u0111ang trong th\u1eddi gian khai theo th\u00e1ng theo l\u1ef1a ch\u1ecdn ban \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u1edf \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00e1c \u0111\u1ecba b\u00e0n t\u1ec9nh n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111i\u1ec7n \u0111\u1eb7t t\u1ea1i t\u1ec9nh kh\u00e1c so v\u1edbi n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n ho\u1eb7c khai th\u00e1c d\u1ea7u kh\u00ed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh n\u1eb1m tr\u00ean nhi\u1ec1u x\u00e3, ph\u01b0\u1eddng kh\u00e1c nhau, quy \u0111\u1ecbnh y\u00eau c\u1ea7u ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ea1i di\u1ec7n \u0111\u1ec3 k\u00ea khai v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng tr\u00ean t\u1edd khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 l\u00e0 ng\u00e0y n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 10 <\/span><a href=\"https:\/\/thue.man.net.vn\/6-diem-moi-cua-nghi-dinh-252-2026\/\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo th\u00e1ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. \u00c1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026, h\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 20\/8\/2026, r\u01a1i v\u00e0o th\u1ee9 N\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd: n\u1ebfu h\u1ea1n n\u1ed9p tr\u00f9ng v\u00e0o ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo, c\u0103n c\u1ee9 kho\u1ea3n 5 \u0110i\u1ec1u 148 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ee7 quan ch\u1edd \u0111\u1ebfn s\u00e1t h\u1ea1n, v\u00ec h\u1ec7 th\u1ed1ng C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng c\u00f3 th\u1ec3 qu\u00e1 t\u1ea3i v\u00e0o nh\u1eefng ng\u00e0y cao \u0111i\u1ec3m cu\u1ed1i k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c b\u01b0\u1edbc h\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online chi ti\u1ebft<\/b><\/h2>\n<figure id=\"attachment_7498\" aria-describedby=\"caption-attachment-7498\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7498\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-buoc-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online-chi-tiet.jpg\" alt=\"C\u00e1c b\u01b0\u1edbc h\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online chi ti\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-buoc-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online-chi-tiet.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-buoc-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online-chi-tiet-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-buoc-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online-chi-tiet-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-buoc-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online-chi-tiet-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-buoc-huong-dan-nop-to-khai-thue-GTGT-thang-7_2026-online-chi-tiet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7498\" class=\"wp-caption-text\">C\u00e1c b\u01b0\u1edbc h\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online chi ti\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh g\u1ed3m s\u00e1u b\u01b0\u1edbc c\u01a1 b\u1ea3n, th\u1ef1c hi\u1ec7n tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh t\u1ea1i \u0111\u1ecba ch\u1ec9 dichvucong.gdt.gov.vn\/tthc\/homelogin.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 1: Truy c\u1eadp h\u1ec7 th\u1ed1ng.<\/b><span style=\"font-weight: 400;\"> M\u1edf \u0111\u01b0\u1eddng link n\u00eau tr\u00ean b\u1eb1ng tr\u00ecnh duy\u1ec7t \u0111\u00e3 c\u00e0i \u0111\u1eb7t s\u1eb5n c\u00f4ng c\u1ee5 k\u00fd s\u1ed1 n\u1ebfu c\u1ea7n d\u00f9ng USB Token.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 2: \u0110\u0103ng nh\u1eadp b\u1eb1ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed.<\/b><span style=\"font-weight: 400;\"> Sau khi \u0111\u0103ng nh\u1eadp th\u00e0nh c\u00f4ng, ch\u1ecdn m\u1ee5c &#8220;Doanh nghi\u1ec7p&#8221; \u0111\u1ec3 v\u00e0o \u0111\u00fang ph\u00e2n h\u1ec7 khai thu\u1ebf cho t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 3: Ch\u1ecdn \u0111\u00fang th\u1ee7 t\u1ee5c.<\/b><span style=\"font-weight: 400;\"> T\u00ecm v\u00e0 ch\u1ecdn m\u00e3 th\u1ee7 t\u1ee5c 1.007014, t\u01b0\u01a1ng \u1ee9ng T\u1edd khai thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (M\u1eabu s\u1ed1 01\/GTGT).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 4: Ch\u1ecdn h\u00ecnh th\u1ee9c n\u1ed9p t\u1edd khai.<\/b><span style=\"font-weight: 400;\"> N\u1ebfu \u0111\u00e3 l\u1eadp t\u1edd khai tr\u00ean ph\u1ea7n m\u1ec1m HTKK v\u00e0 k\u1ebft xu\u1ea5t file XML, ch\u1ecdn &#8220;N\u1ed9p XML&#8221;. N\u1ebfu ch\u01b0a c\u00f3 file XML, ch\u1ecdn &#8220;K\u00ea khai tr\u1ef1c tuy\u1ebfn&#8221; \u0111\u1ec3 nh\u1eadp li\u1ec7u tr\u1ef1c ti\u1ebfp tr\u00ean trang. Sau khi ch\u1ecdn xong, b\u1ea5m &#8220;Ti\u1ebfp t\u1ee5c&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 5: T\u1ea3i t\u1edd khai v\u00e0 k\u00fd \u0111i\u1ec7n t\u1eed.<\/b><span style=\"font-weight: 400;\"> B\u1ea5m &#8220;Ch\u1ecdn t\u1ec7p&#8221; \u0111\u1ec3 t\u1ea3i file XML t\u1eeb m\u00e1y t\u00ednh l\u00ean h\u1ec7 th\u1ed1ng, sau \u0111\u00f3 b\u1ea5m &#8220;K\u00fd \u0111i\u1ec7n t\u1eed&#8221; \u0111\u1ec3 x\u00e1c th\u1ef1c b\u1eb1ng ch\u1eef k\u00fd s\u1ed1 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 6: N\u1ed9p t\u1edd khai.<\/b><span style=\"font-weight: 400;\"> Sau khi k\u00fd \u0111i\u1ec7n t\u1eed th\u00e0nh c\u00f4ng, b\u1ea5m &#8220;N\u1ed9p t\u1edd khai&#8221; \u0111\u1ec3 g\u1eedi h\u1ed3 s\u01a1 ch\u00ednh th\u1ee9c t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n n\u00ean l\u01b0u l\u1ea1i bi\u00ean nh\u1eadn \u0111i\u1ec7n t\u1eed ho\u1eb7c m\u00e3 h\u1ed3 s\u01a1 ngay sau khi n\u1ed9p th\u00e0nh c\u00f4ng, ph\u00f2ng tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1ec1 sau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn h\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c khai v\u00e0 n\u1ed9p t\u1edd khai GTGT th\u00e1ng 7\/2026 d\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt sau:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn h\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online<\/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;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh M\u1eabu 01\/GTGT, h\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf theo th\u00e1ng, quy \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, ng\u00e0y 30\/6\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo th\u00e1ng, theo qu\u00fd<\/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;\">B\u1ed9 T\u00e0i ch\u00ednh, ng\u00e0y 30\/6\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 c\u00e1ch k\u00ea khai t\u01b0\u01a1ng \u1ee9ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 148 quy \u0111\u1ecbnh c\u00e1ch t\u00ednh th\u1eddi h\u1ea1n khi tr\u00f9ng ng\u00e0y ngh\u1ec9<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn b\u1ed5 sung n\u1ebfu c\u00f3, v\u00ec quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch \u0111i\u1ec1n m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau quan tr\u1ecdng tr\u00ean M\u1eabu 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu 01\/GTGT c\u00f3 nhi\u1ec1u ch\u1ec9 ti\u00eau, nh\u01b0ng m\u1ed9t s\u1ed1 m\u1ee5c d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u \u00fd ri\u00eang.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ec9 ti\u00eau [01a]:<\/b><span style=\"font-weight: 400;\"> ch\u1ecdn \u0111\u00fang lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, g\u1ed3m s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng, x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, khai th\u00e1c d\u1ea7u kh\u00ed, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng ho\u1eb7c nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111i\u1ec7n kh\u00e1c t\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ec9 ti\u00eau [09], [10], [11]:<\/b><span style=\"font-weight: 400;\"> khai th\u00f4ng tin \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u00f3ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c t\u1ec9nh n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ph\u00e2n bi\u1ec7t hai tr\u01b0\u1eddng h\u1ee3p ch\u1ecdn \u0111\u01a1n v\u1ecb \u0111\u1ea1i di\u1ec7n. N\u1ebfu c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh n\u1eb1m tr\u00ean nhi\u1ec1u x\u00e3, ph\u01b0\u1eddng, \u0111\u1eb7c khu do Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 qu\u1ea3n l\u00fd th\u00ec ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ea1i di\u1ec7n \u0111\u1ec3 k\u00ea khai. N\u1ebfu n\u1eb1m tr\u00ean nhi\u1ec1u x\u00e3, ph\u01b0\u1eddng, \u0111\u1eb7c khu do Thu\u1ebf c\u01a1 s\u1edf qu\u1ea3n l\u00fd th\u00ec ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ea1i di\u1ec7n ri\u00eang cho ph\u1ea7n do Thu\u1ebf c\u01a1 s\u1edf qu\u1ea3n l\u00fd. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u1ea5p c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1eebng \u0111\u1ecba \u0111i\u1ec3m tr\u01b0\u1edbc khi ch\u1ecdn, tr\u00e1nh g\u1ed9p chung hai tr\u01b0\u1eddng h\u1ee3p v\u00e0o m\u1ed9t d\u00f2ng k\u00ea khai.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ec9 ti\u00eau [32b]:<\/b><span style=\"font-weight: 400;\"> khai gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ec9 ti\u00eau [37] v\u00e0 [38]:<\/b><span style=\"font-weight: 400;\"> c\u1eb7p ch\u1ec9 ti\u00eau d\u00f9ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u00e1p d\u1ee5ng cho b\u1ed1n nh\u00f3m tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean m\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o ch\u1ec9 ti\u00eau [37] t\u1ea1i k\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng. Sau \u0111\u00f3, n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, k\u00ea khai kh\u1ea5u tr\u1eeb tr\u1edf l\u1ea1i v\u00e0o ch\u1ec9 ti\u00eau [38] t\u1ea1i k\u1ef3 c\u00f3 ch\u1ee9ng t\u1eeb. C\u1ea3 hai b\u01b0\u1edbc \u0111\u1ec1u kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, khi ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o b\u1ecb sai s\u00f3t l\u00fac k\u00ea khai, kh\u1ea5u tr\u1eeb, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ch\u1ec9 ti\u00eau [37] ho\u1eb7c [38] ngay t\u1ea1i th\u00e1ng, qu\u00fd ph\u00e1t hi\u1ec7n sai s\u00f3t. \u0110i\u1ec1u ki\u1ec7n l\u00e0 vi\u1ec7c khai \u0111\u00f3 ph\u00e1t sinh \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a kho\u1ea3n sai s\u00f3t v\u00e0 ch\u1ec9 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c thay \u0111\u1ed5i s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau, c\u0169ng kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC ng\u00e0y 30\/6\/2026, k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [37] ho\u1eb7c [38] c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 t\u01b0, khi chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u1eeb kh\u1ea5u tr\u1eeb sang ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, doanh nghi\u1ec7p k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0o ch\u1ec9 ti\u00eau [37] t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c ngo\u00e0i b\u1ed1n nh\u00f3m tr\u00ean th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ec9 ti\u00eau [39a]:<\/b><span style=\"font-weight: 400;\"> khai s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nh\u01b0ng ch\u01b0a \u0111\u1ec1 ngh\u1ecb ho\u00e0n, c\u1ea7n chuy\u1ec3n ti\u1ebfp cho b\u00ean kh\u00e1c ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb, \u00e1p d\u1ee5ng cho ba t\u00ecnh hu\u1ed1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t l\u00e0 s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n ho\u1eb7c kh\u00f4ng \u0111\u1ec1 ngh\u1ecb ho\u00e0n, \u0111\u00e3 k\u00ea khai ri\u00eang tr\u00ean t\u1edd khai thu\u1ebf d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, nay chuy\u1ec3n cho ch\u1ee7 \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd khi d\u1ef1 \u00e1n \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng. Hai l\u00e0 s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng. Ba l\u00e0 s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi doanh nghi\u1ec7p b\u1ecb chia, t\u00e1ch, s\u00e1p nh\u1eadp ho\u1eb7c h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c s\u1ed1 thu\u1ebf chuy\u1ec3n ti\u1ebfp \u0111\u1ec3 ph\u1ee5c v\u1ee5 \u0111\u1ed1i chi\u1ebfu khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ec9 ti\u00eau [40b]:<\/b><span style=\"font-weight: 400;\"> khai t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 khai t\u1ea1i ch\u1ec9 ti\u00eau [28a] v\u00e0 [28b] c\u1ee7a T\u1edd khai m\u1eabu s\u1ed1 02\/GTGT.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111i\u1ec1n sai c\u00e1c ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh kh\u1ea5u tr\u1eeb, nh\u1ea5t l\u00e0 nh\u1ea7m l\u1eabn gi\u1eefa b\u1ed1n tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ch\u1ec9 ti\u00eau [37], [38], l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 c\u00e1c chuy\u00ean gia t\u1ea1i MAN ghi nh\u1eadn qua th\u1ef1c t\u1ebf r\u00e0 so\u00e1t h\u1ed3 s\u01a1 cho kh\u00e1ch h\u00e0ng doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 th\u01b0\u01a1ng m\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mu\u1ed1n t\u00ecm hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 c\u00e1ch l\u1eadp t\u1edd khai tr\u00ean ph\u1ea7n m\u1ec1m HTKK tr\u01b0\u1edbc khi k\u1ebft xu\u1ea5t XML, n\u00ean tham kh\u1ea3o th\u00eam t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn chuy\u00ean \u0111\u1ec1 ri\u00eang cho HTKK \u0111\u1ec3 thao t\u00e1c ch\u00ednh x\u00e1c ngay t\u1eeb kh\u00e2u nh\u1eadp li\u1ec7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: doanh nghi\u1ec7p t\u1ea1i TP.HCM x\u1eed l\u00fd n\u1ed9p t\u1edd khai GTGT th\u00e1ng 7\/2026 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 thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p t\u1ea1i TP.HCM, c\u00f3 ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch mua h\u00e0ng tr\u1ea3 ch\u1eadm tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng trong th\u00e1ng 7\/2026, m\u1ed9t ph\u1ea7n ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, k\u1ebf to\u00e1n c\u00f4ng ty th\u1ef1c hi\u1ec7n ba vi\u1ec7c: k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng ph\u1ea7n ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 v\u00e0o ch\u1ec9 ti\u00eau [37] c\u1ee7a k\u1ef3 th\u00e1ng 7\/2026; l\u1eadp danh s\u00e1ch theo d\u00f5i ri\u00eang c\u00e1c h\u00f3a \u0111\u01a1n ch\u1edd ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ec3 b\u1ed5 sung v\u00e0o ch\u1ec9 ti\u00eau [38] khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n; \u0111\u1ed1i chi\u1ebfu file XML k\u1ebft xu\u1ea5t t\u1eeb ph\u1ea7n m\u1ec1m HTKK v\u1edbi b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi t\u1ea3i l\u00ean C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng.<\/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;\">T\u1edd khai \u0111\u01b0\u1ee3c n\u1ed9p th\u00e0nh c\u00f4ng tr\u01b0\u1edbc h\u1ea1n 3 ng\u00e0y, tr\u00e1nh r\u1ee7i ro ngh\u1ebdn h\u1ec7 th\u1ed1ng v\u00e0o ng\u00e0y 20\/8\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u s\u1ed5 s\u00e1ch v\u00e0 t\u1edd khai khi \u0111\u1ed1i chi\u1ebfu quy\u1ebft to\u00e1n qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 gi\u00fap bu\u1ed5i l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf sau \u0111\u00f3 di\u1ec5n ra su\u00f4n s\u1ebb, kh\u00f4ng b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh b\u1ed5 sung.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh hai h\u00ecnh th\u1ee9c n\u1ed9p t\u1edd khai thu\u1ebf GTGT online<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1ed9p t\u1edd khai thu\u1ebf GTGT online hi\u1ec7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo hai h\u00ecnh th\u1ee9c ph\u1ed5 bi\u1ebfn: n\u1ed9p file XML \u0111\u00e3 l\u1eadp t\u1eeb ph\u1ea7n m\u1ec1m HTKK ho\u1eb7c k\u00ea khai tr\u1ef1c ti\u1ebfp tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed. M\u1ed7i h\u00ecnh th\u1ee9c c\u00f3 \u01b0u \u0111i\u1ec3m, h\u1ea1n ch\u1ebf v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng quy m\u00f4 doanh nghi\u1ec7p kh\u00e1c nhau. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n d\u1ec5 d\u00e0ng so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n ph\u00f9 h\u1ee3p.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh hai h\u00ecnh th\u1ee9c n\u1ed9p t\u1edd khai thu\u1ebf GTGT online<\/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\u1ed9p XML<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5728\u7ebf\u7533\u62a5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6761\u6b3e\u548c\u6761\u4ef6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e3 c\u00f3 ph\u1ea7n m\u1ec1m HTKK, k\u1ebft xu\u1ea5t file XML<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a l\u1eadp t\u1edd khai qua HTKK<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f18\u52bf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eadn d\u1ee5ng d\u1eef li\u1ec7u c\u00f3 s\u1eb5n, \u00edt nh\u1eadp li\u1ec7u l\u1ea1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u1ea7n c\u00e0i ph\u1ea7n m\u1ec1m ri\u00eang, thao t\u00e1c tr\u1ef1c ti\u1ebfp tr\u00ean web<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">File XML sai \u0111\u1ecbnh d\u1ea1ng, thi\u1ebfu ch\u1ec9 ti\u00eau b\u1eaft bu\u1ed9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u1eadp sai s\u1ed1 li\u1ec7u do thao t\u00e1c th\u1ee7 c\u00f4ng tr\u00ean giao di\u1ec7n web<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch, kh\u1ed1i l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u1edbn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1ecf, s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch \u00edt trong k\u1ef3<\/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 n\u1ed9p t\u1edd khai GTGT online<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 ra b\u1ed1n r\u1ee7i ro ph\u1ed5 bi\u1ebfn nh\u1ea5t khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai GTGT online.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 nh\u1ea5t<\/b><span style=\"font-weight: 400;\"> l\u00e0 ch\u1eef k\u00fd s\u1ed1 h\u1ebft h\u1ea1n ho\u1eb7c token g\u1eb7p l\u1ed7i \u0111\u00fang v\u00e0o ng\u00e0y s\u00e1t h\u1ea1n n\u1ed9p, khi\u1ebfn k\u1ebf to\u00e1n kh\u00f4ng k\u1ecbp x\u1eed l\u00fd. Gi\u1ea3i ph\u00e1p l\u00e0 ki\u1ec3m tra hi\u1ec7u l\u1ef1c ch\u1eef k\u00fd s\u1ed1 \u0111\u1ecbnh k\u1ef3 m\u1ed7i \u0111\u1ea7u th\u00e1ng, kh\u00f4ng ch\u1edd \u0111\u1ebfn ng\u00e0y n\u1ed9p m\u1edbi r\u00e0 so\u00e1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 hai<\/b><span style=\"font-weight: 400;\"> li\u00ean quan \u0111\u1ebfn vi\u1ec7c k\u00ea khai sai ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c giao d\u1ecbch tr\u1ea3 ch\u1eadm ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Sai s\u00f3t \u1edf \u0111\u00e2y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn b\u1ecb truy thu khi quy\u1ebft to\u00e1n n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 ba<\/b><span style=\"font-weight: 400;\"> l\u00e0 nh\u1ea7m l\u1eabn gi\u1eefa doanh nghi\u1ec7p khai thu\u1ebf theo th\u00e1ng v\u00e0 theo qu\u00fd, d\u1eabn \u0111\u1ebfn n\u1ed9p sai k\u1ef3 ho\u1eb7c b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 k\u00ea khai c\u1ee7a m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 t\u01b0<\/b><span style=\"font-weight: 400;\"> l\u00e0 thi\u1ebfu quy tr\u00ecnh l\u01b0u tr\u1eef bi\u00ean nh\u1eadn n\u1ed9p t\u1edd khai \u0111i\u1ec7n t\u1eed, khi\u1ebfn doanh nghi\u1ec7p kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u x\u00e1c minh th\u1eddi \u0111i\u1ec3m n\u1ed9p. Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network l\u00e0 x\u00e2y d\u1ef1ng checklist n\u1ed9p t\u1edd khai h\u00e0ng th\u00e1ng, g\u1eafn tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng cho t\u1eebng kh\u00e2u, t\u1eeb k\u1ebft xu\u1ea5t XML, k\u00fd s\u1ed1 \u0111\u1ebfn l\u01b0u tr\u1eef bi\u00ean nh\u1eadn, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro thu\u1ebf ph\u00e1t sinh t\u1eeb l\u1ed7i quy tr\u00ecnh.<\/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;\">H\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t thao t\u00e1c k\u1ef9 thu\u1eadt \u0111\u01a1n thu\u1ea7n, m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng trong vi\u1ec7c b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3. N\u1eafm r\u00f5 quy tr\u00ecnh s\u00e1u b\u01b0\u1edbc, hi\u1ec3u \u0111\u00fang c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean M\u1eabu 01\/GTGT v\u00e0 ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 tr\u01b0\u1edbc h\u1ea1n 20\/8\/2026 s\u1ebd gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 ch\u1ee7 \u0111\u1ed9ng.<\/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-tron-goi-la-gi\/\"><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 h\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>N\u1ed9p t\u1edd khai GTGT th\u00e1ng 7\/2026 online \u1edf \u0111\u00e2u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n t\u1ea1i H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a ng\u00e0nh thu\u1ebf, \u0111\u1ecba ch\u1ec9 dichvucong.gdt.gov.vn\/tthc\/homelogin, \u0111\u0103ng nh\u1eadp b\u1eb1ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ea1n cu\u1ed1i n\u1ed9p t\u1edd khai GTGT th\u00e1ng 7\/2026 l\u00e0 ng\u00e0y n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y 20\/8\/2026, theo kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. N\u1ebfu tr\u00f9ng ng\u00e0y ngh\u1ec9, h\u1ea1n n\u1ed9p l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c k\u1ebf ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p ch\u01b0a c\u00f3 file XML th\u00ec n\u1ed9p t\u1edd khai b\u1eb1ng c\u00e1ch n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ecdn h\u00ecnh th\u1ee9c K\u00ea khai tr\u1ef1c tuy\u1ebfn ngay tr\u00ean C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng thay v\u00ec n\u1ed9p XML, kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i d\u00f9ng ph\u1ea7n m\u1ec1m HTKK.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ed9p t\u1edd khai tr\u1ec5 h\u1ea1n c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. N\u1ed9p mu\u1ed9n so v\u1edbi h\u1ea1n quy \u0111\u1ecbnh s\u1ebd b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo m\u1ee9c t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng n\u1ed9p s\u1edbm \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1eef k\u00fd s\u1ed1 b\u1ecb l\u1ed7i khi n\u1ed9p t\u1edd khai th\u00ec x\u1eed l\u00fd ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n ki\u1ec3m tra hi\u1ec7u l\u1ef1c ch\u1ee9ng th\u01b0 s\u1ed1, th\u1eed l\u1ea1i tr\u00ean tr\u00ecnh duy\u1ec7t kh\u00e1c ho\u1eb7c li\u00ean h\u1ec7 \u0111\u01a1n v\u1ecb cung c\u1ea5p ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt k\u1ecbp th\u1eddi tr\u01b0\u1edbc h\u1ea1n n\u1ed9p.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 online \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a k\u1ebf to\u00e1n doanh nghi\u1ec7p khi h\u1ea1n ch\u00f3t k\u00ea khai \u0111\u00e3 c\u1eadn k\u1ec1. Theo kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo th\u00e1ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7499,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-7497","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7497","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=7497"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7497\/revisions"}],"predecessor-version":[{"id":7502,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7497\/revisions\/7502"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7499"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}