{"id":7503,"date":"2026-08-18T15:52:40","date_gmt":"2026-08-18T08:52:40","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7503"},"modified":"2026-08-18T15:52:40","modified_gmt":"2026-08-18T08:52:40","slug":"han-chot-nop-to-khai-thue-gtgt-thang-7-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/han-chot-nop-to-khai-thue-gtgt-thang-7-2026\/","title":{"rendered":"H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 l\u00e0 khi n\u00e0o?"},"content":{"rendered":"<p><a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/tu-van-phap-luat\/119565\/han-chot-nop-to-khai-thue-gtgt-thang-7-2026-la-khi-nao\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 m\u1ed1c th\u1eddi gian m\u00e0 h\u00e0ng tr\u0103m ngh\u00ecn doanh nghi\u1ec7p, h\u1ed9 kinh doanh tr\u00ean c\u1ea3 n\u01b0\u1edbc ph\u1ea3i n\u1eafm ch\u1eafc \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. Theo \u0110i\u1ec1u 19 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-89-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-252-2026-ND-CP-714011.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 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;\">, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai theo th\u00e1ng ph\u1ea3i ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 n\u00e0y ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng li\u1ec1n sau th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. \u0110\u00e2y c\u0169ng l\u00e0 giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp quan tr\u1ecdng khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u1eeba c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026, k\u00e9o theo nhi\u1ec1u thay \u0111\u1ed5i v\u1ec1 c\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u00e0 k\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt ngay.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eabn nh\u1ea7m l\u1eabn gi\u1eefa th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, d\u1eabn \u0111\u1ebfn b\u1ecb ph\u1ea1t oan ho\u1eb7c ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p kh\u00f4ng \u0111\u00e1ng c\u00f3. 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\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, s\u1ebd gi\u1ea3i \u0111\u00e1p to\u00e0n di\u1ec7n: ng\u00e0y c\u1ee5 th\u1ec3, c\u0103n c\u1ee9 ph\u00e1p l\u00fd, \u0111i\u1ec1u ki\u1ec7n gia h\u1ea1n, c\u00e1ch l\u1eadp t\u1edd khai tr\u00ean HTKK v\u00e0 nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p Vi\u1ec7t Nam th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai <\/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;\"> trong giai \u0111o\u1ea1n b\u1ea3n l\u1ec1 n\u00e0y.<\/span><\/p>\n<h2><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026<\/b><\/h2>\n<figure id=\"attachment_7506\" aria-describedby=\"caption-attachment-7506\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7506\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-han-chot-nop-to-khai-thue-GTGT-thang-7_2026.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-han-chot-nop-to-khai-thue-GTGT-thang-7_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-han-chot-nop-to-khai-thue-GTGT-thang-7_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-han-chot-nop-to-khai-thue-GTGT-thang-7_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-han-chot-nop-to-khai-thue-GTGT-thang-7_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-han-chot-nop-to-khai-thue-GTGT-thang-7_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7506\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng 8\/2026, c\u1ee5 th\u1ec3 r\u01a1i v\u00e0o th\u1ee9 N\u0103m, ng\u00e0y 20\/8\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd: \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng, k\u1ec3 c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh doanh thu trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p tr\u1ec5 c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng t\u00f9y s\u1ed1 ng\u00e0y ch\u1eadm, c\u1ed9ng th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng \u0111\u01b0\u1ee3c xem x\u00e9t gia h\u1ea1n t\u1ed1i \u0111a 30 ng\u00e0y theo kho\u1ea3n 4 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/li>\n<\/ul>\n<h2><b>H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 l\u00e0 ng\u00e0y n\u00e0o theo quy \u0111\u1ecbnh m\u1edbi?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \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;\">, vi\u1ec7c khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thu\u1ed9c lo\u1ea1i khai theo th\u00e1ng, \u00e1p d\u1ee5ng cho ph\u1ea7n l\u1edbn t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u01b0\u1ee3t ng\u01b0\u1ee1ng khai theo qu\u00fd. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i 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;\">: 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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng c\u00f4ng th\u1ee9c n\u00e0y cho k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026, h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 r\u01a1i v\u00e0o ng\u00e0y 20 th\u00e1ng 8 n\u0103m 2026, t\u1ee9c th\u1ee9 N\u0103m. Do ng\u00e0y n\u00e0y kh\u00f4ng tr\u00f9ng ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 theo l\u1ecbch n\u0103m 2026 n\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c l\u00f9i th\u00eam th\u1eddi h\u1ea1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 hai k\u00eanh n\u1ed9p h\u1ed3 s\u01a1. N\u1ebfu n\u1ed9p qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf, h\u1ec7 th\u1ed1ng ch\u1ea5p nh\u1eadn thao t\u00e1c 24 gi\u1edd m\u1ed7i ng\u00e0y, k\u1ec3 c\u1ea3 ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5, mi\u1ec5n l\u00e0 ho\u00e0n t\u1ea5t tr\u01b0\u1edbc 24 gi\u1edd ng\u00e0y 20\/8\/2026. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n n\u1ed9p tr\u00f9ng \u0111\u00fang ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n m\u1edbi \u0111\u01b0\u1ee3c l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c k\u1ebf ti\u1ebfp, c\u0103n c\u1ee9 kho\u1ea3n 5 \u0110i\u1ec1u 148 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u00f3i quen n\u1ed9p t\u1edd khai s\u00e1t gi\u1edd ch\u00f3t, d\u1eabn \u0111\u1ebfn r\u1ee7i ro ngh\u1ebdn h\u1ec7 th\u1ed1ng ho\u1eb7c sai s\u00f3t do v\u1ed9i v\u00e0ng. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng ho\u00e0n t\u1ea5t t\u1edd khai tr\u01b0\u1edbc 2 \u0111\u1ebfn 3 ng\u00e0y so v\u1edbi h\u1ea1n ch\u00f3t l\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c khuy\u1ebfn ngh\u1ecb cho m\u1ecdi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/p>\n<h2><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm ch\u1eafc h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf to\u00e0n di\u1ec7n. B\u1ecf l\u1ee1 th\u1eddi h\u1ea1n k\u00e9o theo h\u1ec7 l\u1ee5y k\u00e9p: v\u1eeba b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, v\u1eeba ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh theo ng\u00e0y tr\u00ean s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n th\u00e1ng 7\/2026 l\u1ea1i c\u00e0ng \u0111\u1eb7c bi\u1ec7t v\u00ec \u0111\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng k\u1ef3 k\u00ea khai \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng \u0111\u1ed3ng th\u1eddi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f9ng c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi ban h\u00e0nh. Kh\u00f4ng \u00edt k\u1ebf to\u00e1n v\u1eabn quen \u00e1p d\u1ee5ng c\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, d\u1eabn \u0111\u1ebfn sai l\u1ec7ch khi t\u00ednh ng\u00e0y n\u1ed9p ho\u1eb7c \u0111i\u1ec1n ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c ch\u1eadm tr\u1ec5 d\u00f9 ch\u1ec9 v\u00e0i ng\u00e0y c\u0169ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, m\u1ee9c x\u1ebfp h\u1ea1ng r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c x\u00e9t duy\u1ec7t c\u00e1c th\u1ee7 t\u1ee5c \u01b0u \u0111\u00e3i thu\u1ebf trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<h2><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i tu\u00e2n th\u1ee7 h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026?<\/b><\/h2>\n<figure id=\"attachment_7504\" aria-describedby=\"caption-attachment-7504\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7504\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-phai-tuan-thu-han-chot-nop-to-khai-thue-GTGT-thang-7_2026.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i tu\u00e2n th\u1ee7 h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-phai-tuan-thu-han-chot-nop-to-khai-thue-GTGT-thang-7_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-phai-tuan-thu-han-chot-nop-to-khai-thue-GTGT-thang-7_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-phai-tuan-thu-han-chot-nop-to-khai-thue-GTGT-thang-7_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-phai-tuan-thu-han-chot-nop-to-khai-thue-GTGT-thang-7_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-phai-tuan-thu-han-chot-nop-to-khai-thue-GTGT-thang-7_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7504\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i tu\u00e2n th\u1ee7 h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1u \u00e1p d\u1ee5ng chung m\u1ed9t m\u1ed1c th\u1eddi gian. H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026, t\u1ee9c ng\u00e0y 20\/8\/2026, ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u00f3m khai theo th\u00e1ng, c\u1ee5 th\u1ec3 g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng.<\/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, ch\u01b0a \u0111\u1ee7 12 th\u00e1ng ho\u1ea1t \u0111\u1ed9ng, thu\u1ed9c di\u1ec7n khai theo th\u00e1ng theo quy \u0111\u1ecbnh ho\u1eb7c theo l\u1ef1a ch\u1ecdn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd thu\u1ebf theo th\u00e1ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u01b0\u1eddng thu\u1ed9c di\u1ec7n khai theo qu\u00fd. V\u1edbi nh\u00f3m n\u00e0y, s\u1ed1 li\u1ec7u ph\u00e1t sinh trong th\u00e1ng 7\/2026 s\u1ebd \u0111\u01b0\u1ee3c g\u1ed9p chung v\u00e0o t\u1edd khai qu\u00fd III\/2026, n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o cu\u1ed1i th\u00e1ng 10 n\u0103m 2026.<\/span><\/p>\n<h2><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai GTGT th\u00e1ng 7\/2026 kh\u00f4ng?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00f3. Ngh\u0129a v\u1ee5 n\u1ed9p t\u1edd khai kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c c\u00f3 ph\u00e1t sinh doanh thu hay s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong k\u1ef3. Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn, m\u1ecdi t\u1ed5 ch\u1ee9c thu\u1ed9c di\u1ec7n khai theo th\u00e1ng v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n, k\u1ec3 c\u1ea3 t\u1edd khai kh\u00f4ng ph\u00e1t sinh s\u1ed1 li\u1ec7u.<\/span><\/p>\n<h2><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho k\u1ef3 k\u00ea khai th\u00e1ng 7\/2026, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n sau, do \u0111\u00e2y l\u00e0 giai \u0111o\u1ea1n giao thoa gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 quy \u0111\u1ecbnh m\u1edbi:<\/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\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026<\/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 \/ Hi\u1ec7u l\u1ef1c<\/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;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh khung v\u1ec1 ngh\u0129a v\u1ee5 khai thu\u1ebf, gia h\u1ea1n, x\u1eed ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p thay th\u1ebf Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/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;\">Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 h\u00f3a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo th\u00e1ng, qu\u00fd, t\u1eebng l\u1ea7n ph\u00e1t sinh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn ph\u00e2n lo\u1ea1i k\u1ef3 khai thu\u1ebf GTGT theo th\u00e1ng t\u1ea1i \u0110i\u1ec1u 19, c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf, h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh khung ph\u1ea1t ti\u1ec1n theo s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p t\u1edd khai, \u00e1p d\u1ee5ng ri\u00eang cho t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n<\/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;\">Kho\u1ea3n 5 \u0110i\u1ec1u 148<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc l\u00f9i th\u1eddi h\u1ea1n khi ng\u00e0y cu\u1ed1i c\u00f9ng tr\u00f9ng ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng: c\u00e1c kho\u1ea3n thu\u1ebf thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 1\/7\/2026 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, trong khi c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf c\u00f2n t\u1ed3n \u0111\u1ebfn h\u1ebft 30\/6\/2026 s\u1ebd \u00e1p d\u1ee5ng theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m lu\u1eadt m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m chuy\u1ec3n ti\u1ebfp doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 trong n\u1eeda cu\u1ed1i n\u0103m 2026.<\/span><\/p>\n<h2><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c gia h\u1ea1n h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026?<\/b><\/h2>\n<figure id=\"attachment_7507\" aria-describedby=\"caption-attachment-7507\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7507\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-nao-duoc-gia-han-han-chot-nop-to-khai-thue-GTGT-thang-7_2026.jpg\" alt=\"Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c gia h\u1ea1n h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-nao-duoc-gia-han-han-chot-nop-to-khai-thue-GTGT-thang-7_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-nao-duoc-gia-han-han-chot-nop-to-khai-thue-GTGT-thang-7_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-nao-duoc-gia-han-han-chot-nop-to-khai-thue-GTGT-thang-7_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-nao-duoc-gia-han-han-chot-nop-to-khai-thue-GTGT-thang-7_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-nao-duoc-gia-han-han-chot-nop-to-khai-thue-GTGT-thang-7_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7507\" class=\"wp-caption-text\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c gia h\u1ea1n h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00fang h\u1ea1n do g\u1eb7p b\u1ea5t kh\u1ea3 kh\u00e1ng, nh\u01b0 thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, \u0111\u01b0\u1ee3c xem x\u00e9t gia h\u1ea1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf theo th\u00e1ng, qu\u00fd, n\u0103m ho\u1eb7c theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0 t\u1edd khai GTGT th\u00e1ng 7\/2026, th\u1eddi gian gia h\u1ea1n t\u1ed1i \u0111a l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p ban \u0111\u1ea7u, t\u1ee9c c\u00f3 th\u1ec3 k\u00e9o d\u00e0i \u0111\u1ebfn kho\u1ea3ng ng\u00e0y 19\/9\/2026 n\u1ebfu \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn. Ri\u00eang h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1ed1i \u0111a 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u00ecnh hu\u1ed1ng b\u1ea5t kh\u1ea3 kh\u00e1ng k\u00e9o d\u00e0i h\u01a1n khung th\u1eddi gian n\u00eau tr\u00ean, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh vi\u1ec7c k\u00e9o d\u00e0i th\u00eam th\u1eddi gian gia h\u1ea1n cho ph\u00f9 h\u1ee3p v\u1edbi di\u1ec5n bi\u1ebfn th\u1ef1c t\u1ebf, thay v\u00ec \u00e1p d\u1ee5ng c\u1ee9ng m\u1ee9c 30 ho\u1eb7c 60 ng\u00e0y trong m\u1ecdi t\u00ecnh hu\u1ed1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network cho c\u00e1c doanh nghi\u1ec7p r\u01a1i v\u00e0o t\u00ecnh hu\u1ed1ng b\u1ea5t kh\u1ea3 kh\u00e1ng l\u00e0 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh nguy\u00ean nh\u00e2n kh\u00e1ch quan, n\u1ed9p v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc ho\u1eb7c trong th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1, tr\u00e1nh \u0111\u1ec3 ph\u00e1t sinh t\u00ecnh tr\u1ea1ng v\u1eeba b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p v\u1eeba b\u1ecb t\u1eeb ch\u1ed1i gia h\u1ea1n do thi\u1ebfu c\u0103n c\u1ee9.<\/span><\/p>\n<h2><b>H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i vi\u1ec7c n\u1eafm ch\u1eafc h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026, k\u1ebf to\u00e1n c\u1ea7n thao t\u00e1c \u0111\u00fang quy tr\u00ecnh tr\u00ean ph\u1ea7n m\u1ec1m H\u1ed7 tr\u1ee3 k\u00ea khai (HTKK) \u0111\u1ec3 tr\u00e1nh sai s\u00f3t v\u1ec1 ch\u1ec9 ti\u00eau. Quy tr\u00ecnh g\u1ed3m b\u1ed1n b\u01b0\u1edbc c\u01a1 b\u1ea3n sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6b65\u9aa41\uff1a<\/b><span style=\"font-weight: 400;\"> \u0110\u0103ng nh\u1eadp ph\u1ea7n m\u1ec1m HTKK, ch\u1ecdn m\u1ee5c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, sau \u0111\u00f3 ch\u1ecdn m\u1eabu t\u1edd khai 01\/GTGT ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111ang \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 2 \u6b65\uff1a<\/b><span style=\"font-weight: 400;\"> Ch\u1ecdn k\u1ef3 khai thu\u1ebf l\u00e0 th\u00e1ng 7\/2026, ch\u1ecdn c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo n\u1ebfu c\u00f3 ph\u00e1t sinh (v\u00ed d\u1ee5 ph\u1ee5 l\u1ee5c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf), sau \u0111\u00f3 nh\u1ea5n \u0110\u1ed3ng \u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6b65\u9aa43\uff1a<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean m\u1eabu t\u1edd khai 01\/GTGT, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi s\u1ed5 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi l\u01b0u (xem chi ti\u1ebft t\u1eebng nh\u00f3m ch\u1ec9 ti\u00eau b\u00ean d\u01b0\u1edbi).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6b65\u9aa44\uff1a<\/b><span style=\"font-weight: 400;\"> Nh\u1ea5n Ghi \u0111\u1ec3 ph\u1ea7n m\u1ec1m ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a t\u1edd khai, sau \u0111\u00f3 k\u1ebft xu\u1ea5t t\u1edd khai d\u1ea1ng XML \u0111\u1ec3 n\u1ed9p qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><b>Chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai 01\/GTGT:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [21] l\u00e0 \u00f4 \u0111\u00e1nh d\u1ea5u tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n trong k\u1ef3; d\u00f9 kh\u00f4ng ph\u00e1t sinh, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i tick v\u00e0o \u00f4 n\u00e0y v\u00e0 n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n. Ch\u1ec9 ti\u00eau [22] th\u1ec3 hi\u1ec7n s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang, \u0111\u01b0\u1ee3c ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y t\u1eeb ch\u1ec9 ti\u00eau [43] c\u1ee7a t\u1edd khai k\u1ef3 li\u1ec1n tr\u01b0\u1edbc.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [23]: t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o trong k\u1ef3, ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [24]: t\u1ed5ng s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [23a]: gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u trong k\u1ef3, ch\u01b0a c\u00f3 thu\u1ebf GTGT, x\u00e1c \u0111\u1ecbnh theo gi\u00e1 t\u00ednh thu\u1ebf tr\u00ean t\u1edd khai h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [243]: s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u, t\u1ed5ng h\u1ee3p t\u1eeb gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [25]: t\u1ed5ng s\u1ed1 thu\u1ebf GTGT mua v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u1ede ph\u1ea7n k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, ch\u1ec9 ti\u00eau [26] ghi nh\u1eadn doanh thu b\u00e1n ra kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT; c\u00e1c ch\u1ec9 ti\u00eau [27] v\u00e0 [28] do ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt, kh\u00f4ng c\u1ea7n nh\u1eadp tay. Ch\u1ec9 ti\u00eau [29] th\u1ec3 hi\u1ec7n doanh thu b\u00e1n ra ch\u1ecbu thu\u1ebf su\u1ea5t 0%. Ch\u1ec9 ti\u00eau [30] v\u00e0 [31] ghi nh\u1eadn doanh thu v\u00e0 ti\u1ec1n thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 5%; t\u01b0\u01a1ng t\u1ef1, ch\u1ec9 ti\u00eau [32] v\u00e0 [33] \u00e1p d\u1ee5ng cho thu\u1ebf su\u1ea5t 10%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [32a] d\u00e0nh cho doanh thu b\u00e1n ra c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. C\u00e1c ch\u1ec9 ti\u00eau [34], [35], [36] do ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [37] v\u00e0 [38] ch\u1ec9 ph\u00e1t sinh khi k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh cho k\u1ef3 tr\u01b0\u1edbc: n\u1ebfu ch\u1ec9 ti\u00eau [12] tr\u00ean t\u1edd khai b\u1ed5 sung m\u1eabu 01\/KHBS l\u00e0 s\u1ed1 \u00e2m th\u00ec nh\u1eadp v\u00e0o ch\u1ec9 ti\u00eau [37], n\u1ebfu l\u00e0 s\u1ed1 d\u01b0\u01a1ng th\u00ec nh\u1eadp v\u00e0o ch\u1ec9 ti\u00eau [38] c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i; s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m t\u1ea1i ch\u1ec9 ti\u00eau II c\u1ee7a t\u1edd khai b\u1ed5 sung. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd thu\u1ebf c\u00f3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c k\u1ef3 tr\u01b0\u1edbc th\u00ec khai tr\u1ef1c ti\u1ebfp v\u00e0o h\u1ed3 s\u01a1 c\u1ee7a k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft lu\u1eadn, kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau t\u1eeb [39] \u0111\u1ebfn [43] do ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt d\u1ef1a tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e3 nh\u1eadp \u1edf tr\u00ean. Ch\u1ec9 ti\u00eau [40b] \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u00ean c\u00f9ng \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0: \u0111\u00e2y l\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 khai t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng tr\u00ean t\u1edd khai m\u1eabu 02\/GTGT c\u1ee7a c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf, v\u1edbi gi\u00e1 tr\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 ch\u1ec9 ti\u00eau [40a].<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [42] l\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n, \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf, v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 li\u1ec7u t\u1ea1i \u0111\u00e2y kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ch\u1ec9 ti\u00eau [41]. N\u1ebfu t\u1edd khai xu\u1ea5t hi\u1ec7n ch\u1ec9 ti\u00eau [40], doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng; n\u1ebfu xu\u1ea5t hi\u1ec7n ch\u1ec9 ti\u00eau [43], ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n s\u1ed1 li\u1ec7u sang ch\u1ec9 ti\u00eau [22] c\u1ee7a k\u1ef3 sau v\u00e0 doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p th\u00eam ti\u1ec1n thu\u1ebf trong k\u1ef3 n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd ri\u00eang: n\u1ebfu trong k\u1ef3 c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT, doanh nghi\u1ec7p c\u1ea7n l\u1eadp ph\u1ee5 l\u1ee5c theo m\u1eabu PL 142\/2024\/QH15-174\/2024\/QH15-204\/2025\/QH15 tr\u01b0\u1edbc, sau \u0111\u00f3 quay l\u1ea1i t\u1edd khai 01\/GTGT \u0111\u1ec3 \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan, r\u1ed3i m\u1edbi nh\u1ea5n Ghi \u0111\u1ec3 l\u01b0u v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebft xu\u1ea5t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t sai s\u00f3t ph\u1ed5 bi\u1ebfn l\u00e0 k\u1ebf to\u00e1n qu\u00ean \u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang, d\u1eabn \u0111\u1ebfn l\u1ec7ch s\u1ed1 li\u1ec7u khi quy\u1ebft to\u00e1n n\u0103m. MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p n\u00ean c\u00f3 b\u01b0\u1edbc ki\u1ec3m tra ch\u00e9o gi\u1eefa b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n v\u00e0 t\u1edd khai tr\u01b0\u1edbc khi k\u1ebft xu\u1ea5t XML \u0111\u1ec3 n\u1ed9p ch\u00ednh th\u1ee9c.<\/span><\/p>\n<h2><b>N\u1ed9p tr\u1ec5 h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 b\u1ecb x\u1eed ph\u1ea1t th\u1ebf n\u00e0o?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP, m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 khai thu\u1ebf \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p nh\u01b0 sau. M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh b\u1eb1ng m\u1ed9t ph\u1ea7n hai m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t n\u1ed9p tr\u1ec5 h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 1 \u0111\u1ebfn 5 ng\u00e0y, c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8b66\u544a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 1 \u0111\u1ebfn 30 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,000,000 \u2013 5,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\u81f360\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5,000,000 \u2013 8,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">61\u81f390\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8,000,000 \u2013 15,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean, kh\u00f4ng ph\u00e1t sinh thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8,000,000 \u2013 15,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 90 ng\u00e0y, c\u00f3 ph\u00e1t sinh thu\u1ebf v\u00e0 \u0111\u00e3 n\u1ed9p \u0111\u1ee7 tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15,000,000 \u2013 25,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Song song v\u1edbi kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u00eau tr\u00ean, n\u1ebfu vi\u1ec7c ch\u1eadm n\u1ed9p t\u1edd khai k\u00e9o theo ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh theo t\u1ef7 l\u1ec7 0,03% m\u1ed7i ng\u00e0y tr\u00ean s\u1ed1 thu\u1ebf ch\u1eadm n\u1ed9p, theo \u0110i\u1ec1u 15 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. Hai kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ed9c l\u1eadp, kh\u00f4ng thay th\u1ebf cho nhau.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda: n\u1ebfu c\u00f4ng ty c\u00f3 s\u1ed1 thu\u1ebf GTGT th\u00e1ng 7\/2026 ph\u1ea3i n\u1ed9p l\u00e0 150.000.000 \u0111\u1ed3ng nh\u01b0ng n\u1ed9p t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf tr\u1ec5 10 ng\u00e0y so v\u1edbi h\u1ea1n ch\u00f3t 20\/8\/2026, s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh l\u00e0 150.000.000 \u0111\u1ed3ng nh\u00e2n 0,03% nh\u00e2n 10 ng\u00e0y, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 450.000 \u0111\u1ed3ng, ch\u01b0a k\u1ec3 kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb 2.000.000 \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u00e1p d\u1ee5ng cho h\u00e0nh vi ch\u1eadm n\u1ed9p t\u1edd khai t\u1eeb 1 \u0111\u1ebfn 30 ng\u00e0y.<\/span><\/p>\n<h2><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p quanh h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026<\/b><\/h2>\n<h3><b>R\u1ee7i ro 1: Nh\u1ea7m l\u1eabn gi\u1eefa h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n cho r\u1eb1ng ch\u1ec9 c\u1ea7n n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf \u0111\u00fang h\u1ea1n l\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5, trong khi t\u1edd khai v\u1eabn ph\u1ea3i n\u1ed9p ri\u00eang v\u00e0 \u0111\u00fang h\u1ea1n ch\u00f3t. Hai h\u00e0nh vi vi ph\u1ea1m n\u00e0y b\u1ecb x\u1eed l\u00fd \u0111\u1ed9c l\u1eadp, c\u1ed9ng d\u1ed3n v\u1edbi nhau.<\/span><\/p>\n<h3><b>R\u1ee7i ro 2: \u00c1p d\u1ee5ng nh\u1ea7m quy \u0111\u1ecbnh c\u0169 trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 hi\u1ec7u l\u1ef1c song song v\u1edbi c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi khi\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eabn d\u00f9ng bi\u1ec3u m\u1eabu, c\u00e1ch t\u00ednh c\u0169. C\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh trong su\u1ed1t n\u1eeda cu\u1ed1i n\u0103m 2026.<\/span><\/p>\n<h3><b>R\u1ee7i ro 3: B\u1ecf qua ngh\u0129a v\u1ee5 n\u1ed9p t\u1edd khai khi kh\u00f4ng ph\u00e1t sinh doanh thu<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn \u1edf doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c t\u1ea1m ng\u1eebng m\u1ed9t ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng. Kh\u00f4ng ph\u00e1t sinh doanh thu kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p t\u1edd khai, v\u00e0 h\u00e0nh vi n\u00e0y v\u1eabn c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c.<\/span><\/p>\n<h3><b>R\u1ee7i ro 4: Thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh khi \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt doanh nghi\u1ec7p g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n nh\u01b0ng thi\u1ebfu t\u00e0i li\u1ec7u ch\u1ee9ng minh s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng, d\u1eabn \u0111\u1ebfn b\u1ecb t\u1eeb ch\u1ed1i v\u00e0 v\u1eabn ch\u1ecbu ph\u1ea1t nh\u01b0 tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ch\u1eadm th\u00f4ng th\u01b0\u1eddng. Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network l\u00e0 x\u00e2y d\u1ef1ng s\u1eb5n quy tr\u00ecnh l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh ngay khi s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng x\u1ea3y ra, thay v\u00ec ch\u1edd \u0111\u1ebfn g\u1ea7n h\u1ea1n ch\u00f3t m\u1edbi chu\u1ea9n b\u1ecb.<\/span><\/p>\n<h2><b>\u603b\u7ed3<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">N\u1eafm ch\u1eafc h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026, t\u1ee9c ng\u00e0y 20\/8\/2026, c\u00f9ng c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111i k\u00e8m gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp sang Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 theo d\u00f5i s\u00e1t c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi kh\u00f4ng ch\u1ec9 gi\u00fap tr\u00e1nh kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p, m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 thu\u1ebf minh b\u1ea1ch, thu\u1eadn l\u1ee3i cho c\u00e1c th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf ho\u1eb7c thanh tra, ki\u1ec3m tra sau n\u00e0y.<\/span><\/p>\n<h3><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul>\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><b>MAN \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f \u2013 Master Accountant Network<\/b><\/h3>\n<ul>\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><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><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026<\/b><\/h2>\n<p><b>H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 ch\u00ednh x\u00e1c l\u00e0 ng\u00e0y n\u00e0o?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">L\u00e0 ng\u00e0y 20\/8\/2026 (th\u1ee9 N\u0103m), c\u0103n c\u1ee9 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thu\u1ebf GTGT theo th\u00e1ng.<\/span><\/p>\n<p><b>Doanh nghi\u1ec7p khai thu\u1ebf theo qu\u00fd c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai v\u00e0o ng\u00e0y 20\/8\/2026 kh\u00f4ng?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng. Doanh nghi\u1ec7p khai theo qu\u00fd s\u1ebd g\u1ed9p s\u1ed1 li\u1ec7u th\u00e1ng 7\/2026 v\u00e0o t\u1edd khai qu\u00fd III\/2026, n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o cu\u1ed1i th\u00e1ng 10 n\u0103m 2026, kh\u00f4ng \u00e1p d\u1ee5ng m\u1ed1c ng\u00e0y 20\/8.<\/span><\/p>\n<p><b>N\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n nh\u01b0ng n\u1ed9p ti\u1ec1n thu\u1ebf tr\u1ec5 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3. Doanh nghi\u1ec7p kh\u00f4ng b\u1ecb ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ch\u1eadm n\u1ed9p t\u1edd khai, nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo t\u1ef7 l\u1ec7 0,03% m\u1ed7i ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p tr\u1ec5, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p.<\/span><\/p>\n<p><b>C\u00f3 th\u1ec3 xin gia h\u1ea1n h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 kh\u00f4ng?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng theo kho\u1ea3n 4 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, v\u1edbi th\u1eddi gian gia h\u1ea1n t\u1ed1i \u0111a 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p ban \u0111\u1ea7u, k\u00e8m h\u1ed3 s\u01a1 ch\u1ee9ng minh nguy\u00ean nh\u00e2n kh\u00e1ch quan.<\/span><\/p>\n<p><b>N\u1ed9p t\u1edd khai GTGT th\u00e1ng 7\/2026 kh\u00f4ng ph\u00e1t sinh s\u1ed1 li\u1ec7u c\u00f3 c\u1ea7n n\u1ed9p kh\u00f4ng?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3. Tr\u1eeb khi doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn t\u1ea1m ng\u1eebng kinh doanh, m\u1ecdi t\u1ed5 ch\u1ee9c thu\u1ed9c di\u1ec7n khai theo th\u00e1ng v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n d\u00f9 kh\u00f4ng ph\u00e1t sinh doanh thu hay s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 l\u00e0 m\u1ed1c th\u1eddi gian m\u00e0 h\u00e0ng tr\u0103m ngh\u00ecn doanh nghi\u1ec7p, h\u1ed9 kinh doanh tr\u00ean c\u1ea3 n\u01b0\u1edbc ph\u1ea3i n\u1eafm ch\u1eafc \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. Theo \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7505,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-7503","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\/7503","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=7503"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7503\/revisions"}],"predecessor-version":[{"id":7508,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7503\/revisions\/7508"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7505"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}