{"id":7680,"date":"2026-08-28T16:05:27","date_gmt":"2026-08-28T09:05:27","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7680"},"modified":"2026-08-28T16:05:27","modified_gmt":"2026-08-28T09:05:27","slug":"cong-van-4592-khh-qldn1","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-4592-khh-qldn1\/","title":{"rendered":"\u5b98\u65b9\u6587\u4ef6 4592\/KHH-QLDN1\uff1a\u5173\u4e8e\u53d8\u66f4\u4f1a\u8ba1\u671f\u95f4\u7684\u7a0b\u5e8f\u6307\u5357\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-4592khhqldn1-ngay-2582026-huong-dan-thu-tuc-khi-thay-doi-ky-ke-toan-nam-chi-tiet-the-nao-138102012.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4592\/KHH-QLDN1<\/span><\/a><span style=\"font-weight: 400;\"> do Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a ban h\u00e0nh ng\u00e0y 25\/8\/2026 l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p v\u1ec1 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c khi th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m. \u0110\u00e2y l\u00e0 lo\u1ea1i c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng, ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh \u0111i\u1ec1u ch\u1ec9nh ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n, b\u1edfi sai m\u1ed9t b\u01b0\u1edbc trong quy tr\u00ecnh th\u00f4ng b\u00e1o c\u00f3 th\u1ec3 k\u00e9o theo h\u1ec7 qu\u1ea3 v\u1ec1 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Lu\u1eadt K\u1ebf to\u00e1n 2015, vi\u1ec7c thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 quy\u1ebft \u0111\u1ecbnh n\u1ed9i b\u1ed9 m\u00e0 ph\u1ea3i g\u1eafn li\u1ec1n v\u1edbi ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n c\u1ee7a <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, ph\u00e2n t\u00edch to\u00e0n di\u1ec7n n\u1ed9i dung C\u00f4ng v\u0103n 4592\/KHH-QLDN1, c\u00e1c m\u1ed1c th\u1eddi gian c\u1ea7n l\u01b0u \u00fd v\u00e0 r\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 4592\/KHH-QLDN1<\/b><\/h2>\n<figure id=\"attachment_7683\" aria-describedby=\"caption-attachment-7683\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7683\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-4592_KHH-QLDN1.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 4592\/KHH-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-4592_KHH-QLDN1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-4592_KHH-QLDN1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-4592_KHH-QLDN1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-4592_KHH-QLDN1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-4592_KHH-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7683\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 4592\/KHH-QLDN1<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4592\/KHH-QLDN1 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 do Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a ban h\u00e0nh ng\u00e0y 25\/8\/2026 v\u1ec1 th\u1ee7 t\u1ee5c thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: Doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m (d\u01b0\u01a1ng l\u1ecbch sang ni\u00ean \u0111\u1ed9 kh\u00e1c ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung ch\u00ednh: Quy \u0111\u1ecbnh 2 nh\u00f3m th\u1ee7 t\u1ee5c l\u00e0 th\u00f4ng b\u00e1o thay \u0111\u1ed5i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf cho n\u0103m chuy\u1ec3n \u0111\u1ed5i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed1c th\u1eddi gian quan tr\u1ecdng: Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n cho n\u0103m chuy\u1ec3n \u0111\u1ed5i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy\u1ebft to\u00e1n (tr\u1eeb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t: K\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1eabn gi\u1eef nguy\u00ean theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, kh\u00f4ng thay \u0111\u1ed5i theo k\u1ef3 k\u1ebf to\u00e1n m\u1edbi c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 4592\/KHH-QLDN1 l\u00e0 g\u00ec? C\u01a1 s\u1edf ban h\u00e0nh v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4592\/KHH-QLDN1 l\u00e0 v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh mang t\u00ednh h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5, kh\u00f4ng ph\u1ea3i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt. N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 c\u00e2u tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p t\u1ec9nh \u0111\u1ed1i v\u1edbi m\u1ed9t t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 m\u00e0 doanh nghi\u1ec7p g\u1eedi c\u00f4ng v\u0103n h\u1ecfi, d\u1ef1a tr\u00ean vi\u1ec7c vi\u1ec7n d\u1eabn v\u00e0 \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0o tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n \u0111\u01b0\u1ee3c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a ban h\u00e0nh ng\u00e0y 25\/8\/2026, c\u0103n c\u1ee9 tr\u00ean n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd g\u1ed3m <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2015\u5e74\u4f1a\u8ba1\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a c\u00f4ng v\u0103n gi\u1edbi h\u1ea1n \u1edf doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m, t\u1ee9c l\u00e0 thay \u0111\u1ed5i th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u v\u00e0 k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n so v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao \u0111\u00e2y l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ch\u1ee9 kh\u00f4ng ph\u1ea3i quy \u0111\u1ecbnh m\u1edbi<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5: C\u00f4ng v\u0103n 4592\/KHH-QLDN1 kh\u00f4ng \u0111\u1eb7t ra quy \u0111\u1ecbnh m\u1edbi m\u00e0 ch\u1ec9 di\u1ec5n gi\u1ea3i c\u00e1ch \u00e1p d\u1ee5ng lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0o t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p t\u1ea1i Kh\u00e1nh H\u00f2a. Gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng v\u0103n d\u1ea1ng n\u00e0y mang t\u00ednh tham kh\u1ea3o cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1, nh\u01b0ng doanh nghi\u1ec7p v\u1eabn c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh g\u1ed1c t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf khi \u00e1p d\u1ee5ng cho t\u00ecnh hu\u1ed1ng c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao C\u00f4ng v\u0103n 4592\/KHH-QLDN1 quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?<\/b><\/h2>\n<figure id=\"attachment_7684\" aria-describedby=\"caption-attachment-7684\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7684\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Cong-van-4592_KHH-QLDN1-quan-trong-voi-doanh-nghiep.jpg\" alt=\"V\u00ec sao C\u00f4ng v\u0103n 4592\/KHH-QLDN1 quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Cong-van-4592_KHH-QLDN1-quan-trong-voi-doanh-nghiep.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Cong-van-4592_KHH-QLDN1-quan-trong-voi-doanh-nghiep-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Cong-van-4592_KHH-QLDN1-quan-trong-voi-doanh-nghiep-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Cong-van-4592_KHH-QLDN1-quan-trong-voi-doanh-nghiep-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-Cong-van-4592_KHH-QLDN1-quan-trong-voi-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7684\" class=\"wp-caption-text\">V\u00ec sao C\u00f4ng v\u0103n 4592\/KHH-QLDN1 quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh c\u00f3 t\u00e1c \u0111\u1ed9ng d\u00e2y chuy\u1ec1n \u0111\u1ebfn to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u00ea khai thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00ecnh t\u1ef1 th\u00f4ng b\u00e1o, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p v\u01b0\u1edbng m\u1eafc khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u k\u00ea khai v\u1edbi th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u8fd9\u4e2a\u89d2\u5ea6\u6765\u770b <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, qua th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n cho nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy v\u1ea5n h\u1ed3 s\u01a1 khi quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 do th\u00f4ng b\u00e1o thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n ch\u1eadm h\u01a1n th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf. C\u00f4ng v\u0103n 4592\/KHH-QLDN1 gi\u00fap l\u00e0m r\u00f5 tr\u00ecnh t\u1ef1 n\u00e0y, gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai l\u1ec7ch gi\u1eefa h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n 4592\/KHH-QLDN1?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n \u00e1p d\u1ee5ng cho c\u00e1c nh\u00f3m doanh nghi\u1ec7p sau:<\/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 c\u00f3 k\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch sang ni\u00ean \u0111\u1ed9 kh\u00e1c (v\u00ed d\u1ee5 t\u1eeb 1\/4 \u0111\u1ebfn 31\/3 n\u0103m sau) \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ph\u00f9 h\u1ee3p v\u1edbi chu k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1eb7c th\u00f9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang trong qu\u00e1 tr\u00ecnh t\u00e1i c\u1ea5u tr\u00fac, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh m\u00e0 k\u00e9o theo nhu c\u1ea7u thay \u0111\u1ed5i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng, gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf cho n\u0103m chuy\u1ec3n \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 c\u00f4ng v\u0103n kh\u00f4ng \u00e1p d\u1ee5ng cho vi\u1ec7c thay \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, b\u1edfi k\u1ef3 <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97<\/span><\/a><span style=\"font-weight: 400;\"> lu\u00f4n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch b\u1ea5t k\u1ec3 doanh nghi\u1ec7p thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n nh\u01b0 th\u1ebf n\u00e0o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1ee7 t\u1ee5c thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo C\u00f4ng v\u0103n 4592\/KHH-QLDN1 th\u1ef1c hi\u1ec7n ra sao?<\/b><\/h2>\n<figure id=\"attachment_7682\" aria-describedby=\"caption-attachment-7682\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7682\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-tuc-thay-doi-ky-ke-toan-nam-theo-Cong-van-4592_KHH-QLDN1-thuc-hien-ra-sao.jpg\" alt=\"Th\u1ee7 t\u1ee5c thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo C\u00f4ng v\u0103n 4592\/KHH-QLDN1 th\u1ef1c hi\u1ec7n ra sao?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-tuc-thay-doi-ky-ke-toan-nam-theo-Cong-van-4592_KHH-QLDN1-thuc-hien-ra-sao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-tuc-thay-doi-ky-ke-toan-nam-theo-Cong-van-4592_KHH-QLDN1-thuc-hien-ra-sao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-tuc-thay-doi-ky-ke-toan-nam-theo-Cong-van-4592_KHH-QLDN1-thuc-hien-ra-sao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-tuc-thay-doi-ky-ke-toan-nam-theo-Cong-van-4592_KHH-QLDN1-thuc-hien-ra-sao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thu-tuc-thay-doi-ky-ke-toan-nam-theo-Cong-van-4592_KHH-QLDN1-thuc-hien-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7682\" class=\"wp-caption-text\">Th\u1ee7 t\u1ee5c thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo C\u00f4ng v\u0103n 4592\/KHH-QLDN1 th\u1ef1c hi\u1ec7n ra sao?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a, quy tr\u00ecnh thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m g\u1ed3m hai nh\u00f3m th\u1ee7 t\u1ee5c ch\u00ednh, c\u1ea7n th\u1ef1c hi\u1ec7n tu\u1ea7n t\u1ef1 v\u00e0 \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1: Th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd kinh doanh t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc b\u1eaft bu\u1ed9c v\u00ec th\u00f4ng tin v\u1ec1 k\u1ef3 k\u1ebf to\u00e1n n\u0103m g\u1eafn li\u1ec1n v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, c\u1ee5 th\u1ec3 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a, tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Vi\u1ec7c th\u00f4ng b\u00e1o tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 tr\u00e1nh tranh ch\u1ea5p v\u1ec1 sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: Quy\u1ebft to\u00e1n thu\u1ebf cho n\u0103m chuy\u1ec3n \u0111\u1ed5i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp, c\u1ee5 th\u1ec3 l\u00e0 t\u1eeb 1\/1\/2027 \u0111\u1ebfn 31\/3\/2027 trong v\u00ed d\u1ee5 \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i c\u00f4ng v\u0103n, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1ed9t k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf ri\u00eang cho giai \u0111o\u1ea1n ng\u1eafn n\u00e0y tr\u01b0\u1edbc khi ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cho giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf, t\u01b0\u01a1ng \u1ee9ng l\u00e0 ng\u00e0y 30\/6\/2026 theo v\u00ed d\u1ee5 n\u00eau trong c\u00f4ng v\u0103n. Quy t\u1eafc n\u00e0y \u00e1p d\u1ee5ng cho h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, kh\u00f4ng \u00e1p d\u1ee5ng cho h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, t\u1ee9c l\u00e0 t\u1eeb 1\/1 \u0111\u1ebfn 31\/12 h\u1eb1ng n\u0103m, kh\u00f4ng thay \u0111\u1ed5i theo k\u1ef3 k\u1ebf to\u00e1n m\u1edbi c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n d\u1ec5 nh\u1ea7m l\u1eabn khi \u00e1p d\u1ee5ng \u0111\u1ed3ng th\u1eddi hai lo\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf kh\u00e1c nhau trong c\u00f9ng m\u1ed9t n\u0103m chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ed1c th\u1eddi gian theo C\u00f4ng v\u0103n 4592\/KHH-QLDN1<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 4592\/KHH-QLDN1 ng\u00e0y 25\/8\/2026, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c m\u1ed1c th\u1eddi gian khi chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i v\u00e0 h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, tr\u00e1nh sai s\u00f3t v\u00e0 ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c m\u1ed1c th\u1eddi gian quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd.<\/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 m\u1ed1c th\u1eddi gian theo C\u00f4ng v\u0103n 4592\/KHH-QLDN1<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ed1c th\u1eddi gian<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y ban h\u00e0nh c\u00f4ng v\u0103n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25\/8\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a ban h\u00e0nh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1\/1\/2027 \u0111\u1ebfn 31\/3\/2027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo v\u00ed d\u1ee5 n\u00eau t\u1ea1i c\u00f4ng v\u0103n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN cho n\u0103m chuy\u1ec3n \u0111\u1ed5i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30\/6\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy\u1ebft to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i theo k\u1ef3 k\u1ebf to\u00e1n m\u1edbi<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o thay \u0111\u1ed5i \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi v\u1edbi thay \u0111\u1ed5i \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 4592\/KHH-QLDN1<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00f4ng v\u0103n 4592\/KHH-QLDN1 ch\u1ec9 l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi cho t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 t\u1ea1i Kh\u00e1nh H\u00f2a. Doanh nghi\u1ec7p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c n\u00ean ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn c\u00e1ch \u00e1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt th\u00eam c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t trong giai \u0111o\u1ea1n 2026-2027.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 4592\/KHH-QLDN1<\/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>\u7b7e\u53d1\u7f16\u53f7\/\u7b7e\u53d1\u65e5\u671f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4592\/KHH-QLDN1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a, 25\/8\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2015\u5e74\u4f1a\u8ba1\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 88\/2015\/QH13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 m\u1edf s\u1ed5, ghi s\u1ed5, kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n v\u00e0 tr\u00e1ch nhi\u1ec7m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u6536\u5f81\u7ba1\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f53\u524d\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f53\u524d\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf TNDN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p FDI t\u1ea1i Kh\u00e1nh H\u00f2a chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n<\/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, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c ch\u1ebf bi\u1ebfn th\u1ee7y s\u1ea3n xu\u1ea5t kh\u1ea9u t\u1ea1i Kh\u00e1nh H\u00f2a, c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ea1i Nh\u1eadt B\u1ea3n \u00e1p d\u1ee5ng ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n t\u1eeb 1\/4 \u0111\u1ebfn 31\/3 n\u0103m sau. \u0110\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh to\u00e0n t\u1eadp \u0111o\u00e0n, c\u00f4ng ty quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch sang ni\u00ean \u0111\u1ed9 1\/4 \u0111\u1ebfn 31\/3, b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2027.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 4592\/KHH-QLDN1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean t\u01b0 v\u1ea5n t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, c\u00f4ng ty th\u1ef1c hi\u1ec7n tu\u1ea7n t\u1ef1 c\u00e1c b\u01b0\u1edbc: th\u1ee9 nh\u1ea5t, n\u1ed9p h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p t\u1ea1i S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf; th\u1ee9 hai, g\u1eedi v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u1ebfn Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng ni\u00ean \u0111\u1ed9 m\u1edbi; th\u1ee9 ba, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ri\u00eang cho giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i t\u1eeb 1\/1\/2027 \u0111\u1ebfn 31\/3\/2027, n\u1ed9p tr\u01b0\u1edbc h\u1ea1n 30\/6\/2026 theo h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6d4b\u91cf\u7ed3\u679c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn trong v\u00f2ng 15 ng\u00e0y l\u00e0m vi\u1ec7c, kh\u00f4ng ph\u00e1t sinh y\u00eau c\u1ea7u b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i 3 th\u00e1ng \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t th\u00e0nh c\u00f4ng v\u1edbi b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ea1i Nh\u1eadt B\u1ea3n \u0111\u00fang ti\u1ebfn \u0111\u1ed9.<\/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 s\u1ed1 li\u1ec7u gi\u1eefa t\u1edd khai <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu v\u00e0o k\u1ef3 thanh tra thu\u1ebf \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<\/ul>\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 thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e13\u5bb6\u4eec <\/span>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd m\u1ed9t s\u1ed1 r\u1ee7i ro thu\u1ebf ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng tr\u00e1nh khi th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: Th\u00f4ng b\u00e1o ch\u1eadm ho\u1eb7c thi\u1ebfu \u0111\u1ed3ng b\u1ed9 gi\u1eefa hai c\u01a1 quan<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh m\u00e0 qu\u00ean g\u1eedi th\u00f4ng b\u00e1o ri\u00eang \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang tr\u00ecnh t\u1ef1 th\u1eddi gian tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i. H\u1eadu qu\u1ea3 l\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ecb treo ho\u1eb7c y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh b\u1ed5 sung khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: Nh\u1ea7m l\u1eabn gi\u1eefa k\u1ef3 t\u00ednh thu\u1ebf TNDN v\u00e0 k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t theo ghi nh\u1eadn th\u1ef1c t\u1ebf c\u1ee7a MAN. Kh\u00f4ng \u00edt k\u1ebf to\u00e1n \u00e1p d\u1ee5ng lu\u00f4n ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi cho c\u1ea3 vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, trong khi quy \u0111\u1ecbnh r\u00f5 k\u1ef3 quy\u1ebft to\u00e1n <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> v\u1eabn gi\u1eef nguy\u00ean theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. Sai s\u00f3t n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 sai k\u1ef3 v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: B\u1ecf s\u00f3t ngh\u0129a v\u1ee5 kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 26 Lu\u1eadt K\u1ebf to\u00e1n 2015, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i kh\u00f3a s\u1ed5 v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Trong n\u0103m chuy\u1ec3n \u0111\u1ed5i, nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng t\u00e1ch b\u1ea1ch r\u00f5 th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 c\u1ee7a ni\u00ean \u0111\u1ed9 c\u0169 v\u00e0 ni\u00ean \u0111\u1ed9 m\u1edbi, d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u b\u1ecb ch\u1ed3ng l\u1ea5n ho\u1eb7c thi\u1ebfu ch\u00ednh x\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: Thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 50 Lu\u1eadt K\u1ebf to\u00e1n 2015, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp v\u1ec1 h\u1eadu qu\u1ea3 sai ph\u1ea1m trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. Khi thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n, n\u1ebfu kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n ph\u00e2n c\u00f4ng r\u00f5 r\u00e0ng v\u00e0 quy tr\u00ecnh ki\u1ec3m tra k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, doanh nghi\u1ec7p d\u1ec5 g\u1eb7p kh\u00f3 kh\u0103n khi ph\u1ea3i gi\u1ea3i tr\u00ecnh tr\u00e1ch nhi\u1ec7m v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u89e3\u51b3\u65b9\u6848 <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> cho c\u00e1c r\u1ee7i ro tr\u00ean l\u00e0 x\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n chi ti\u1ebft theo t\u1eebng m\u1ed1c th\u1eddi gian, ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf b\u00ean ngo\u00e0i, \u0111\u1ed3ng th\u1eddi l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh n\u1ed9i b\u1ed9 v\u00e0 bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ki\u1ec3m tra, thanh tra thu\u1ebf v\u1ec1 sau. \u0110\u00e2y c\u0169ng l\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng, thay v\u00ec ch\u1ec9 x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng khi ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4592\/KHH-QLDN1 tuy ch\u1ec9 l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi cho m\u1ed9t t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3, nh\u01b0ng l\u1ea1i cung c\u1ea5p khung tham chi\u1ebfu th\u1ef1c t\u1ebf r\u1ea5t h\u1eefu \u00edch cho doanh nghi\u1ec7p \u0111ang c\u00e2n nh\u1eafc thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Vi\u1ec7c n\u1eafm r\u00f5 tr\u00ecnh t\u1ef1 th\u00f4ng b\u00e1o, th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf cho n\u0103m chuy\u1ec3n \u0111\u1ed5i v\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa k\u1ef3 t\u00ednh <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> v\u1edbi k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNCN s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng sai s\u00f3t \u0111\u00e1ng ti\u1ebfc khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network \u7684\u7a0e\u52a1\u670d\u52a1<\/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;\">\u589e\u503c\u7a0e\u9000\u7a0e\u670d\u52a1<\/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;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/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\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/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;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u4f01\u4e1a\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 4592\/KHH-QLDN1<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 4592\/KHH-QLDN1 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p \u1edf t\u1ec9nh n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n do Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a ban h\u00e0nh \u0111\u1ec3 tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc c\u1ee7a m\u1ed9t doanh nghi\u1ec7p c\u1ee5 th\u1ec3 t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh. Doanh nghi\u1ec7p \u1edf \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c c\u00f3 th\u1ec3 tham kh\u1ea3o n\u1ed9i dung h\u01b0\u1edbng d\u1eabn nh\u01b0ng n\u00ean li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd m\u00ecnh \u0111\u1ec3 x\u00e1c nh\u1eadn c\u00e1ch \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u1ea7n th\u00f4ng b\u00e1o thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc hay sau khi \u00e1p d\u1ee5ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea3i th\u00f4ng b\u00e1o tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Vi\u1ec7c th\u00f4ng b\u00e1o sau khi \u0111\u00e3 \u00e1p d\u1ee5ng ni\u00ean \u0111\u1ed9 m\u1edbi c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u00fang th\u1ee7 t\u1ee5c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u00f3 thay \u0111\u1ed5i theo k\u1ef3 k\u1ebf to\u00e1n m\u1edbi kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. K\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n lu\u00f4n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cho n\u0103m chuy\u1ec3n \u0111\u1ed5i n\u1ed9p trong th\u1eddi h\u1ea1n n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i, \u00e1p d\u1ee5ng cho h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ebfu x\u1ea3y ra sai ph\u1ea1m trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 50 Lu\u1eadt K\u1ebf to\u00e1n 2015, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp v\u1ec1 h\u1eadu qu\u1ea3 sai ph\u1ea1m do m\u00ecnh g\u00e2y ra v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi v\u1edbi sai ph\u1ea1m thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 4592\/KHH-QLDN1 do Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a ban h\u00e0nh ng\u00e0y 25\/8\/2026 l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p v\u1ec1 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c khi th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n n\u0103m. \u0110\u00e2y l\u00e0 lo\u1ea1i c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng, ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7681,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,8],"tags":[],"class_list":["post-7680","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-huong-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7680","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=7680"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7680\/revisions"}],"predecessor-version":[{"id":7685,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7680\/revisions\/7685"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7681"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}