{"id":8245,"date":"2026-10-06T13:59:07","date_gmt":"2026-10-06T06:59:07","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8245"},"modified":"2026-10-06T13:59:07","modified_gmt":"2026-10-06T06:59:07","slug":"khai-thue-gtgt-quy-3-2026-theo-mau-nao","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/khai-thue-gtgt-quy-3-2026-theo-mau-nao\/","title":{"rendered":"Khai thu\u1ebf GTGT Qu\u00fd 3\/2026 theo m\u1eabu n\u00e0o? H\u01b0\u1edbng d\u1eabn 01\/GTGT"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/khai-thue-gtgt-quy-32026-theo-mau-nao-cach-lap-to-khai-thue-gtgt-quy-32026-232903.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Khai thu\u1ebf GTGT Qu\u00fd 3\/2026 theo m\u1eabu n\u00e0o<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 c\u00e2u h\u1ecfi nhi\u1ec1u k\u1ebf to\u00e1n \u0111\u1eb7t ra khi k\u1ef3 khai thu\u1ebf qu\u00fd \u0111\u1ea7u ti\u00ean sau khi <\/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;\"> \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u00e3 \u0111\u1ebfn. Theo Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 01\/GTGT. T\u1edd khai g\u1ed3m h\u00e0ng ch\u1ee5c ch\u1ec9 ti\u00eau li\u00ean k\u1ebft b\u1eb1ng c\u00f4ng th\u1ee9c, ph\u00e2n lo\u1ea1i doanh thu theo ba m\u1ee9c thu\u1ebf su\u1ea5t 0%, 5% v\u00e0 10%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh m\u1eabu t\u1edd khai, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024<\/span><\/a><span style=\"font-weight: 400;\"> (Lu\u1eadt s\u1ed1 48\/2024\/QH15). \u0110i\u1ec1u 12 Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh r\u00f5 c\u00e1c nh\u00f3m \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp, trong \u0111\u00f3 c\u00f3 doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 c\u00f3 doanh thu h\u1eb1ng n\u0103m d\u01b0\u1edbi 01 t\u1ef7 \u0111\u1ed3ng. Ch\u1ecdn sai m\u1eabu ho\u1eb7c sai ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ph\u1ea3i khai b\u1ed5 sung v\u00e0 \u0111\u1ed1i m\u1eb7t r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/01-GTGT.docx\">T\u1ea3i v\u1ec1 M\u1eabu s\u1ed1 01\/GTGT<\/a><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Khai thu\u1ebf GTGT Qu\u00fd 3\/2026 theo m\u1eabu n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_8252\" aria-describedby=\"caption-attachment-8252\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8252\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Khai-thue-GTGT-Quy-3_2026-theo-mau-nao.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Khai thu\u1ebf GTGT Qu\u00fd 3\/2026 theo m\u1eabu n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Khai-thue-GTGT-Quy-3_2026-theo-mau-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Khai-thue-GTGT-Quy-3_2026-theo-mau-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Khai-thue-GTGT-Quy-3_2026-theo-mau-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Khai-thue-GTGT-Quy-3_2026-theo-mau-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Khai-thue-GTGT-Quy-3_2026-theo-mau-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8252\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Khai thu\u1ebf GTGT Qu\u00fd 3\/2026 theo m\u1eabu n\u00e0o?<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai thu\u1ebf GTGT Qu\u00fd 3\/2026 theo m\u1eabu n\u00e0o l\u00e0 c\u00e2u h\u1ecfi v\u1ec1 bi\u1ec3u m\u1eabu \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 7 \u0111\u1ebfn th\u00e1ng 9\/2026. C\u00e2u tr\u1ea3 l\u1eddi: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng <\/span><b>M\u1eabu s\u1ed1 01\/GTGT<\/b><span style=\"font-weight: 400;\"> ban h\u00e0nh t\u1ea1i Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec: x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau ho\u1eb7c s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho ai: doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n khai theo qu\u00fd (doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng ho\u1eb7c m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u00e0o n\u1ed9p: ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo, t\u1ee9c ng\u00e0y 31\/10\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP ch\u1ec9 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf GTGT qu\u00fd III\/2026 (\u0111\u1ebfn 30\/12\/2026) cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, kh\u00f4ng gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Khai thu\u1ebf GTGT Qu\u00fd 3\/2026 theo m\u1eabu n\u00e0o theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh?<\/b><\/h2>\n<figure id=\"attachment_8250\" aria-describedby=\"caption-attachment-8250\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8250\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khai-thue-GTGT-Quy-3_2026-theo-mau-nao-theo-quy-dinh-hien-hanh.jpg\" alt=\"Khai thu\u1ebf GTGT Qu\u00fd 3\/2026 theo m\u1eabu n\u00e0o theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khai-thue-GTGT-Quy-3_2026-theo-mau-nao-theo-quy-dinh-hien-hanh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khai-thue-GTGT-Quy-3_2026-theo-mau-nao-theo-quy-dinh-hien-hanh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khai-thue-GTGT-Quy-3_2026-theo-mau-nao-theo-quy-dinh-hien-hanh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khai-thue-GTGT-Quy-3_2026-theo-mau-nao-theo-quy-dinh-hien-hanh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khai-thue-GTGT-Quy-3_2026-theo-mau-nao-theo-quy-dinh-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8250\" class=\"wp-caption-text\">Khai thu\u1ebf GTGT Qu\u00fd 3\/2026 theo m\u1eabu n\u00e0o theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n n\u00e0y tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp c\u00e2u h\u1ecfi v\u1ec1 m\u1eabu t\u1edd khai v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a n\u00f3. \u0110\u00e2y c\u0169ng l\u00e0 \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u \u0111\u1ec3 k\u1ebf to\u00e1n kh\u00f4ng ch\u1ecdn nh\u1ea7m bi\u1ec3u m\u1eabu c\u0169. <\/span><span style=\"font-weight: 400;\">Theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo <\/span><b>Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/b><span style=\"font-weight: 400;\">, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 01\/GTGT. Do \u0111\u00f3, khi <\/span><a href=\"https:\/\/thue.man.net.vn\/ke-khai-thue-quy-3-2026-tu-ngay-nao\/\"><span style=\"font-weight: 400;\">khai thu\u1ebf GTGT Qu\u00fd 3\/2026<\/span><\/a><span style=\"font-weight: 400;\">, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 01\/GTGT \u0111\u1ec3 khai thu\u1ebf. <\/span><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea3i v\u1ec1 M\u1eabu s\u1ed1 01\/GTGT \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu t\u1eebng ch\u1ec9 ti\u00eau trong qu\u00e1 tr\u00ecnh l\u1eadp t\u1edd khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ec sao Qu\u00fd 3\/2026 ph\u1ea3i d\u00f9ng m\u1eabu theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/6\/2026, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 99 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0 sau:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo m\u1eabu bi\u1ec3u \u00e1p d\u1ee5ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u00fd 3\/2026 g\u1ed3m th\u00e1ng 7, 8 v\u00e0 9\/2026, n\u1eb1m tr\u1ecdn sau m\u1ed1c 01\/7\/2026. V\u00ec v\u1eady, \u0111\u00e2y l\u00e0 k\u1ef3 khai thu\u1ebf qu\u00fd \u0111\u1ea7u ti\u00ean ph\u1ea3i d\u00f9ng to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu m\u1edbi. Ng\u01b0\u1ee3c l\u1ea1i, h\u1ed3 s\u01a1 khai b\u1ed5 sung cho c\u00e1c k\u1ef3 tr\u01b0\u1edbc 01\/7\/2026 v\u1eabn d\u00f9ng m\u1eabu bi\u1ec3u c\u0169.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1eabu 01\/GTGT g\u1ed3m nh\u1eefng nh\u00f3m th\u00f4ng tin n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1edd khai \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo d\u00f2ng ch\u1ea3y c\u1ee7a s\u1ed1 li\u1ec7u thu\u1ebf trong k\u1ef3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m th\u00f4ng tin chung: t\u00ean ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, th\u00f4ng tin \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m \u0111\u1ea7u v\u00e0o: gi\u00e1 tr\u1ecb v\u00e0 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, trong \u0111\u00f3 t\u00e1ch ri\u00eang h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m \u0111\u1ea7u ra: doanh thu ph\u00e2n lo\u1ea1i theo thu\u1ebf su\u1ea5t 0%, 5%, 10% v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ecbu thu\u1ebf, kh\u00f4ng ph\u1ea3i k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5: thu\u1ebf ph\u00e1t sinh, \u0111i\u1ec1u ch\u1ec9nh, thu\u1ebf ph\u1ea3i n\u1ed9p, thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0 thu\u1ebf chuy\u1ec3n k\u1ef3 sau.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1edd khai 01\/GTGT c\u00f3 vai tr\u00f2 g\u00ec trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p xem t\u1edd khai GTGT nh\u01b0 m\u1ed9t th\u1ee7 t\u1ee5c \u0111\u1ecbnh k\u1ef3. Th\u1ef1c t\u1ebf, \u0111\u00e2y l\u00e0 t\u00e0i li\u1ec7u m\u00e0 c\u01a1 quan thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean d\u00f9ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u00f3a \u0111\u01a1n, s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1edbi qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n:<\/b><span style=\"font-weight: 400;\"> ch\u1ec9 ti\u00eau [40] cho bi\u1ebft s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ch\u1ec9 ti\u00eau [43] cho bi\u1ebft s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau. Hai con s\u1ed1 n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ebf ho\u1ea1ch chi ti\u1ec1n c\u1ee7a qu\u00fd ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1edbi qu\u1ea3n l\u00fd thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> s\u1ed1 li\u1ec7u \u0111\u1ea7u ra tr\u00ean t\u1edd khai \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu v\u1edbi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Ch\u00eanh l\u1ec7ch kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ho\u1eb7c ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1edbi ki\u1ec3m to\u00e1n:<\/b><span style=\"font-weight: 400;\"> ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed1i chi\u1ebfu doanh thu ch\u1ecbu thu\u1ebf tr\u00ean t\u1edd khai v\u1edbi doanh thu k\u1ebf to\u00e1n. Kho\u1ea3n ch\u00eanh l\u1ec7ch th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, r\u1ee7i ro thu\u1ebf l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c kh\u00f4ng bi\u1ebft m\u1eabu n\u00e0o, m\u00e0 \u1edf vi\u1ec7c s\u1ed1 li\u1ec7u tr\u00ean m\u1eabu kh\u00f4ng kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n l\u01b0u \u00fd r\u1eb1ng m\u1ed9t t\u1edd khai \u0111\u00fang m\u1eabu nh\u01b0ng sai ch\u1ec9 ti\u00eau [25] ho\u1eb7c [22] v\u1eabn c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ai ph\u1ea3i d\u00f9ng M\u1eabu 01\/GTGT v\u00e0 ai \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi m\u1edf t\u1edd khai, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111ang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0o. M\u1eabu 01\/GTGT ch\u1ec9 d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo <\/span><b>ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/b><span style=\"font-weight: 400;\">. C\u00e1c nh\u00f3m \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf GTGT 2024 quy \u0111\u1ecbnh th\u1ebf n\u00e0o v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00edch nguy\u00ean v\u0103n \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 (Lu\u1eadt s\u1ed1 48\/2024\/QH15):<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp<\/span><\/p>\n<p style=\"text-align: justify;\">1. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng b\u1eb1ng gi\u00e1 tr\u1ecb gia t\u0103ng nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra tr\u1eeb gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u1ec3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<p>2. <span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp theo doanh thu b\u1eb1ng t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu \u00e1p d\u1ee5ng nh\u01b0 sau.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bao g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a1) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 c\u00f3 doanh thu h\u1eb1ng n\u0103m d\u01b0\u1edbi m\u1ee9c ng\u01b0\u1ee1ng doanh thu 01 t\u1ef7 \u0111\u1ed3ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 11 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a2) H\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a3) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, kh\u00f4ng bao g\u1ed3m c\u00e1c nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a4) T\u1ed5 ch\u1ee9c kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 11 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng nh\u00f3m n\u00e0o n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp theo doanh thu (b\u1eb1ng t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu) g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 c\u00f3 doanh thu h\u1eb1ng n\u0103m d\u01b0\u1edbi m\u1ee9c ng\u01b0\u1ee1ng 01 t\u1ef7 \u0111\u1ed3ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo kho\u1ea3n 2 \u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf GTGT 2024.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 12.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf GTGT 2024.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang nh\u00f3m t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u00eau tr\u00ean <\/span><b>kh\u00f4ng bao g\u1ed3m<\/b><span style=\"font-weight: 400;\"> c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c l\u00e0 nh\u00e0 qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf mua d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam th\u00f4ng qua k\u00eanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ph\u00e2n bi\u1ec7t nhanh hai ph\u01b0\u01a1ng ph\u00e1p<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp theo doanh thu<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf GTGT 2024<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf GTGT 2024<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf \u0111\u1ea7u ra tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec3n h\u00ecnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, ho\u1eb7c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, HTX doanh thu d\u01b0\u1edbi 01 t\u1ef7 \u0111\u1ed3ng; h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1eabu t\u1edd khai Qu\u00fd 3\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1eabu 01\/GTGT (Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng d\u00f9ng M\u1eabu 01\/GTGT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c khai theo qu\u00fd v\u00e0 h\u1ea1n n\u1ed9p t\u1edd khai Qu\u00fd 3\/2026 l\u00e0 ng\u00e0y n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00fang m\u1eabu nh\u01b0ng sai k\u1ef3 khai v\u1eabn b\u1ecb coi l\u00e0 vi ph\u1ea1m. V\u00ec v\u1eady, sau c\u00e2u h\u1ecfi khai thu\u1ebf GTGT Qu\u00fd 3\/2026 theo m\u1eabu n\u00e0o, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra ngay \u0111i\u1ec1u ki\u1ec7n khai qu\u00fd v\u00e0 m\u1ed1c th\u1eddi h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c khai thu\u1ebf GTGT theo qu\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, thu\u1ebf GTGT v\u1ec1 nguy\u00ean t\u1eafc khai theo th\u00e1ng. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai theo qu\u00fd khi \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 <\/span><b>t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng. Sau khi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 12 th\u00e1ng, doanh nghi\u1ec7p c\u0103n c\u1ee9 doanh thu c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i k\u1ef3 khai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng khai theo th\u00e1ng, d\u00f9ng c\u00f9ng M\u1eabu 01\/GTGT nh\u01b0ng k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 t\u1eebng th\u00e1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c m\u1ed1c th\u1eddi gian c\u1ea7n nh\u1edb cho k\u1ef3 Qu\u00fd 3\/2026<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ed1c th\u1eddi gian<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u0103n c\u1ee9<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01\/7\/2026 \u0111\u1ebfn 30\/9\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u1ef3 khai qu\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ea1n n\u1ed9p t\u1edd khai 01\/GTGT Qu\u00fd 3\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 31\/10\/2026 (ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf (th\u00f4ng th\u01b0\u1eddng)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f9ng h\u1ea1n n\u1ed9p t\u1edd khai<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf GTGT Qu\u00fd III\/2026 n\u1ebfu \u0111\u01b0\u1ee3c gia h\u1ea1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 30\/12\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ea1n g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 02\/11\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 31\/10\/2026 r\u01a1i v\u00e0o th\u1ee9 B\u1ea3y. MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p ho\u00e0n t\u1ea5t n\u1ed9p t\u1edd khai trong tu\u1ea7n l\u00e0m vi\u1ec7c tr\u01b0\u1edbc \u0111\u00f3, tr\u00e1nh ngh\u1ebdn h\u1ec7 th\u1ed1ng c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0o s\u00e1t h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP c\u00f3 l\u00f9i h\u1ea1n n\u1ed9p t\u1edd khai kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-245-2026-ND-CP-gia-han-thoi-han-nop-thue-gia-tri-gia-tang-tien-thue-dat-trong-2026-712354.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> ch\u1ec9 gia h\u1ea1n th\u1eddi h\u1ea1n <\/span><b>n\u1ed9p ti\u1ec1n thu\u1ebf<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng gia h\u1ea1n th\u1eddi h\u1ea1n <\/span><b>n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/b><span style=\"font-weight: 400;\">. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn k\u00ea khai theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, nh\u01b0ng ch\u01b0a ph\u1ea3i n\u1ed9p ngay s\u1ed1 thu\u1ebf thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c c\u00e1c ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c t\u1ea1i Ph\u1ee5 l\u1ee5c I c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi 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;\">Ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n theo m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c II c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi kho\u1ea3n thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gia h\u1ea1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf GTGT Qu\u00fd 3\/2026 theo M\u1eabu 01\/GTGT ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn t\u1eebng ch\u1ec9 ti\u00eau theo th\u1ee9 t\u1ef1 tr\u00ean t\u1edd khai. K\u1ebf to\u00e1n n\u00ean \u0111i\u1ec1n theo \u0111\u00fang tr\u00ecnh t\u1ef1 n\u00e0y v\u00ec c\u00e1c ch\u1ec9 ti\u00eau ph\u00eda sau \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ch\u1ec9 ti\u00eau ph\u00eda tr\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau [01a]: T\u00ean ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn <\/span><b>m\u1ed9t<\/b><span style=\"font-weight: 400;\"> trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c d\u1ea7u kh\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00e1c \u0111\u1ecba b\u00e0n t\u1ec9nh n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111i\u1ec7n kh\u00e1c \u0111\u1ecba b\u00e0n t\u1ec9nh n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ed3ng th\u1eddi nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau [09], [10], [11]: Th\u00f4ng tin \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai th\u00f4ng tin c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u1eb7t t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c th\u00ec l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ea1i di\u1ec7n \u0111\u1ec3 k\u00ea khai theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau [21]: Kh\u00f4ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n trong k\u1ef3<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1nh d\u1ea5u &#8220;X&#8221; n\u1ebfu trong k\u1ef3 kh\u00f4ng ph\u00e1t sinh mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 kh\u00f4ng ph\u00e1t sinh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. N\u1ebfu \u0111\u00e3 ph\u00e1t sinh b\u1ea5t k\u1ef3 h\u00f3a \u0111\u01a1n mua ho\u1eb7c b\u00e1n n\u00e0o th\u00ec kh\u00f4ng \u0111\u00e1nh d\u1ea5u ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau [22]: Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ghi s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang k\u1ef3 n\u00e0y. S\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb ch\u1ec9 ti\u00eau [43] c\u1ee7a k\u1ef3 khai thu\u1ebf tr\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau [23], [24], [23a], [24a], [25]: H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[23]: T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o trong k\u1ef3 ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[24]: T\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [23].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[23a], [24a]: Khai ri\u00eang gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[25]: T\u1ed5ng s\u1ed1 thu\u1ebf GTGT mua v\u00e0o \u0111\u00e3 k\u00ea khai t\u1ea1i ch\u1ec9 ti\u00eau [24] \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT. Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf GTGT kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau [26]: H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng ch\u1ecbu thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean c\u00e1c h\u00f3a \u0111\u01a1n GTGT b\u00e1n ra c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau [29] \u0111\u1ebfn [33]: Ph\u00e2n lo\u1ea1i doanh thu theo thu\u1ebf su\u1ea5t<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 17.0043%; text-align: center;\"><b>Ch\u1ec9 ti\u00eau<\/b><\/td>\n<td style=\"width: 82.4891%; text-align: center;\"><b>N\u1ed9i dung<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.0043%; text-align: center;\"><span style=\"font-weight: 400;\">[29]<\/span><\/td>\n<td style=\"width: 82.4891%; text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu ch\u1ecbu thu\u1ebf su\u1ea5t 0%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.0043%; text-align: center;\"><span style=\"font-weight: 400;\">[30]<\/span><\/td>\n<td style=\"width: 82.4891%; text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu ch\u1ecbu thu\u1ebf su\u1ea5t 5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.0043%; text-align: center;\"><span style=\"font-weight: 400;\">[31]<\/span><\/td>\n<td style=\"width: 82.4891%; text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT c\u1ee7a doanh thu 5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.0043%; text-align: center;\"><span style=\"font-weight: 400;\">[32]<\/span><\/td>\n<td style=\"width: 82.4891%; text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu ch\u1ecbu thu\u1ebf su\u1ea5t 10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.0043%; text-align: center;\"><span style=\"font-weight: 400;\">[33]<\/span><\/td>\n<td style=\"width: 82.4891%; text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT c\u1ee7a doanh thu 10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.0043%; text-align: center;\"><span style=\"font-weight: 400;\">[32a]<\/span><\/td>\n<td style=\"width: 82.4891%; text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.0043%; text-align: center;\"><span style=\"font-weight: 400;\">[32b]<\/span><\/td>\n<td style=\"width: 82.4891%; text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.0043%; text-align: center;\"><span style=\"font-weight: 400;\">[34a]<\/span><\/td>\n<td style=\"width: 82.4891%; text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c c\u00f4ng th\u1ee9c li\u00ean k\u1ebft tr\u00ean t\u1edd khai<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1edbn ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c t\u00ednh t\u1ef1 \u0111\u1ed9ng tr\u00ean ph\u1ea7n m\u1ec1m. Tuy v\u1eady, k\u1ebf to\u00e1n v\u1eabn c\u1ea7n hi\u1ec3u c\u00f4ng th\u1ee9c \u0111\u1ec3 r\u00e0 so\u00e1t tr\u01b0\u1edbc khi k\u00fd n\u1ed9p:<\/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 c\u00f4ng th\u1ee9c li\u00ean k\u1ebft tr\u00ean t\u1edd khai<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 12.0116%; text-align: center;\"><b>Ch\u1ec9 ti\u00eau<\/b><\/td>\n<td style=\"width: 51.809%; text-align: center;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"width: 35.4559%; text-align: center;\"><b>C\u00f4ng th\u1ee9c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.0116%; text-align: center;\"><span style=\"font-weight: 400;\">[27]<\/span><\/td>\n<td style=\"width: 51.809%;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT<\/span><\/td>\n<td style=\"width: 35.4559%; text-align: left;\"><span style=\"font-weight: 400;\">[27] = [29] + [30] + [32] + [32a] &#8211; [32b]<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.0116%; text-align: center;\"><span style=\"font-weight: 400;\">[28]<\/span><\/td>\n<td style=\"width: 51.809%;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT<\/span><\/td>\n<td style=\"width: 35.4559%; text-align: left;\"><span style=\"font-weight: 400;\">[28] = [31] + [33]<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.0116%; text-align: center;\"><span style=\"font-weight: 400;\">[34]<\/span><\/td>\n<td style=\"width: 51.809%;\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra<\/span><\/td>\n<td style=\"width: 35.4559%; text-align: left;\"><span style=\"font-weight: 400;\">[34] = [26] + [27] + [34a]<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.0116%; text-align: center;\"><span style=\"font-weight: 400;\">[35]<\/span><\/td>\n<td style=\"width: 51.809%;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra<\/span><\/td>\n<td style=\"width: 35.4559%; text-align: left;\"><span style=\"font-weight: 400;\">[35] = [28]<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.0116%; text-align: center;\"><span style=\"font-weight: 400;\">[36]<\/span><\/td>\n<td style=\"width: 51.809%;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT ph\u00e1t sinh trong k\u1ef3<\/span><\/td>\n<td style=\"width: 35.4559%; text-align: left;\"><span style=\"font-weight: 400;\">[36] = [35] &#8211; [25]<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.0116%; text-align: center;\"><span style=\"font-weight: 400;\">[40a]<\/span><\/td>\n<td style=\"width: 51.809%;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3<\/span><\/td>\n<td style=\"width: 35.4559%; text-align: left;\"><span style=\"font-weight: 400;\">[40a] = ([36] &#8211; [22] + [37] &#8211; [38] &#8211; [39a]) \u2265 0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau [37], [38], [39a]: \u0110i\u1ec1u ch\u1ec9nh v\u00e0 chuy\u1ec3n kh\u1ea5u tr\u1eeb<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[37], [38]: Khai \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo h\u1ed3 s\u01a1 khai b\u1ed5 sung ho\u1eb7c theo k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[39a]: Khai s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ec1 ngh\u1ecb ho\u00e0n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c chuy\u1ec3n sang ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau [40b], [40], [41], [42], [43]: K\u1ebft qu\u1ea3 cu\u1ed1i k\u1ef3<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[40b]: Khai t\u1ed5ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 khai t\u1ea1i ch\u1ec9 ti\u00eau [28a] v\u00e0 [28b] c\u1ee7a T\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 02\/GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[40]: Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p sau khi b\u00f9 tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[41]: Thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft k\u1ef3 n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[42]: Thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[43]: Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau. \u0110\u00e2y ch\u00ednh l\u00e0 s\u1ed1 li\u1ec7u s\u1ebd ghi v\u00e0o ch\u1ec9 ti\u00eau [22] c\u1ee7a t\u1edd khai Qu\u00fd 4\/2026.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o chi ph\u1ed1i vi\u1ec7c khai thu\u1ebf GTGT Qu\u00fd 3\/2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu khi l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai k\u1ef3 n\u00e0y. Nh\u1eefng \u00f4 ghi &#8220;ch\u01b0a x\u00e1c minh&#8221; l\u00e0 th\u00f4ng tin b\u00e0i vi\u1ebft ch\u01b0a \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c v\u1edbi v\u0103n b\u1ea3n g\u1ed1c, doanh nghi\u1ec7p n\u00ean tra c\u1ee9u tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chi ph\u1ed1i vi\u1ec7c khai thu\u1ebf GTGT Qu\u00fd 3\/2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 23.2272%;\"><b>V\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center; width: 33.068%;\"><b>S\u1ed1 hi\u1ec7u, ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center; width: 42.9812%;\"><b>N\u1ed9i dung li\u00ean quan<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.2272%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024<\/span><\/td>\n<td style=\"width: 33.068%;\"><span style=\"font-weight: 400;\">S\u1ed1 48\/2024\/QH15, Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 26\/11\/2024, hi\u1ec7u l\u1ef1c 01\/7\/2025<\/span><\/td>\n<td style=\"width: 42.9812%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 11 v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb; \u0110i\u1ec1u 12 v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp, ng\u01b0\u1ee1ng doanh thu 01 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.2272%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"width: 33.068%;\"><span style=\"font-weight: 400;\">S\u1ed1 108\/2025\/QH15, \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026<\/span><\/td>\n<td style=\"width: 42.9812%;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo qu\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.2272%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 33.068%;\"><span style=\"font-weight: 400;\">Ng\u00e0y ban h\u00e0nh: ch\u01b0a x\u00e1c minh<\/span><\/td>\n<td style=\"width: 42.9812%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; \u0110i\u1ec1u 10 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.2272%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"width: 33.068%;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/6\/2026, hi\u1ec7u l\u1ef1c 01\/7\/2026<\/span><\/td>\n<td style=\"width: 42.9812%;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c I ban h\u00e0nh M\u1eabu 01\/GTGT; \u0110i\u1ec1u 19 v\u1ec1 k\u1ef3 khai thu\u1ebf GTGT theo th\u00e1ng, qu\u00fd; b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.2272%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 33.068%;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 27\/6\/2026, hi\u1ec7u l\u1ef1c \u0111\u1ebfn h\u1ebft 30\/12\/2026<\/span><\/td>\n<td style=\"width: 42.9812%;\"><span style=\"font-weight: 400;\">Gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT Qu\u00fd III\/2026 \u0111\u1ebfn 30\/12\/2026 cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n; kh\u00f4ng gia h\u1ea1n n\u1ed9p t\u1edd khai<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.2272%;\"><span style=\"font-weight: 400;\">C\u00f4ng \u0111i\u1ec7n 14\/C\u0110-CT<\/span><\/td>\n<td style=\"width: 33.068%;\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 27\/6\/2026<\/span><\/td>\n<td style=\"width: 42.9812%;\"><span style=\"font-weight: 400;\">Tri\u1ec3n khai th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.2272%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/span><\/td>\n<td style=\"width: 33.068%;\"><span style=\"font-weight: 400;\">\u0110\u00e3 b\u1ecb b\u00e3i b\u1ecf t\u1eeb 01\/7\/2026<\/span><\/td>\n<td style=\"width: 42.9812%;\"><span style=\"font-weight: 400;\">Ch\u1ec9 c\u00f2n \u00e1p d\u1ee5ng m\u1eabu bi\u1ec3u cho h\u1ed3 s\u01a1 c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc 01\/7\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng doanh nghi\u1ec7p n\u00ean l\u01b0u b\u1ea3n t\u1ea3i v\u1ec1 c\u1ee7a t\u1eebng v\u0103n b\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai. Khi b\u1ecb ki\u1ec3m tra sau n\u00e0y, \u0111\u00e2y l\u00e0 b\u1eb1ng ch\u1ee9ng doanh nghi\u1ec7p \u0111\u00e3 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i k\u1ef3 khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i t\u1ea1i TP.HCM l\u1eadp t\u1edd khai Qu\u00fd 3\/2026 th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c MAN x\u00e2y d\u1ef1ng t\u1eeb c\u00e1c d\u1ea1ng h\u1ed3 s\u01a1 th\u01b0\u1eddng g\u1eb7p khi t\u01b0 v\u1ea5n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf. T\u00ean doanh nghi\u1ec7p v\u00e0 s\u1ed1 li\u1ec7u mang t\u00ednh minh h\u1ecda, \u0111\u01b0\u1ee3c t\u00ednh \u0111\u00fang theo c\u00f4ng th\u1ee9c c\u1ee7a M\u1eabu 01\/GTGT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y kinh doanh thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng t\u1ea1i TP.HCM, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. Doanh thu n\u0103m 2025 \u0111\u1ea1t 32 t\u1ef7 \u0111\u1ed3ng, th\u1ea5p h\u01a1n m\u1ed1c 50 t\u1ef7 \u0111\u1ed3ng, n\u00ean c\u00f4ng ty khai thu\u1ebf GTGT theo qu\u00fd. Ch\u1ec9 ti\u00eau [43] tr\u00ean t\u1edd khai Qu\u00fd 2\/2026 l\u00e0 40 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong Qu\u00fd 3\/2026, k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u00f3 thu\u1ebf GTGT 20 tri\u1ec7u \u0111\u1ed3ng ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh. \u0110\u1ed3ng th\u1eddi, c\u00f4ng ty c\u00f3 m\u1ed9t l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u ch\u1ecbu thu\u1ebf su\u1ea5t 0%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd v\u00e0 s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0a 20 tri\u1ec7u \u0111\u1ed3ng n\u00e0y v\u00e0o ch\u1ec9 ti\u00eau [25], m\u00e0 ch\u1ec9 ghi nh\u1eadn \u1edf ch\u1ec9 ti\u00eau [24]. C\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c l\u1eadp nh\u01b0 sau (\u0111\u01a1n v\u1ecb: tri\u1ec7u \u0111\u1ed3ng):<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 14.4718%;\"><b>Ch\u1ec9 ti\u00eau<\/b><\/td>\n<td style=\"text-align: center; width: 59.8409%;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center; width: 24.9638%;\"><b>S\u1ed1 li\u1ec7u<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.4718%; text-align: center;\"><span style=\"font-weight: 400;\">[22]<\/span><\/td>\n<td style=\"width: 59.8409%;\"><span style=\"font-weight: 400;\">Thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc (l\u1ea5y t\u1eeb [43] Qu\u00fd 2\/2026)<\/span><\/td>\n<td style=\"width: 24.9638%; text-align: center;\"><span style=\"font-weight: 400;\">40<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.4718%; text-align: center;\"><span style=\"font-weight: 400;\">[23]<\/span><\/td>\n<td style=\"width: 59.8409%;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/span><\/td>\n<td style=\"width: 24.9638%; text-align: center;\"><span style=\"font-weight: 400;\">6.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.4718%; text-align: center;\"><span style=\"font-weight: 400;\">[24]<\/span><\/td>\n<td style=\"width: 59.8409%;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<td style=\"width: 24.9638%; text-align: center;\"><span style=\"font-weight: 400;\">560<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.4718%; text-align: center;\"><span style=\"font-weight: 400;\">[25]<\/span><\/td>\n<td style=\"width: 59.8409%;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td style=\"width: 24.9638%; text-align: center;\"><span style=\"font-weight: 400;\">540<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.4718%; text-align: center;\"><span style=\"font-weight: 400;\">[26]<\/span><\/td>\n<td style=\"width: 59.8409%;\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf<\/span><\/td>\n<td style=\"width: 24.9638%; text-align: center;\"><span style=\"font-weight: 400;\">200<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.4718%; text-align: center;\"><span style=\"font-weight: 400;\">[29]<\/span><\/td>\n<td style=\"width: 59.8409%;\"><span style=\"font-weight: 400;\">Doanh thu thu\u1ebf su\u1ea5t 0% (xu\u1ea5t kh\u1ea9u)<\/span><\/td>\n<td style=\"width: 24.9638%; text-align: center;\"><span style=\"font-weight: 400;\">500<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.4718%; text-align: center;\"><span style=\"font-weight: 400;\">[30] \/ [31]<\/span><\/td>\n<td style=\"width: 59.8409%;\"><span style=\"font-weight: 400;\">Doanh thu thu\u1ebf su\u1ea5t 5% \/ Thu\u1ebf GTGT<\/span><\/td>\n<td style=\"width: 24.9638%; text-align: center;\"><span style=\"font-weight: 400;\">1.000 \/ 50<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.4718%; text-align: center;\"><span style=\"font-weight: 400;\">[32] \/ [33]<\/span><\/td>\n<td style=\"width: 59.8409%;\"><span style=\"font-weight: 400;\">Doanh thu thu\u1ebf su\u1ea5t 10% \/ Thu\u1ebf GTGT<\/span><\/td>\n<td style=\"width: 24.9638%; text-align: center;\"><span style=\"font-weight: 400;\">6.000 \/ 600<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.4718%; text-align: center;\"><span style=\"font-weight: 400;\">[27]<\/span><\/td>\n<td style=\"width: 59.8409%;\"><span style=\"font-weight: 400;\">= [29] + [30] + [32] + [32a] &#8211; [32b]<\/span><\/td>\n<td style=\"width: 24.9638%; text-align: center;\"><span style=\"font-weight: 400;\">7.500<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.4718%; text-align: center;\"><span style=\"font-weight: 400;\">[28]<\/span><\/td>\n<td style=\"width: 59.8409%;\"><span style=\"font-weight: 400;\">= [31] + [33]<\/span><\/td>\n<td style=\"width: 24.9638%; text-align: center;\"><span style=\"font-weight: 400;\">650<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.4718%; text-align: center;\"><span style=\"font-weight: 400;\">[34]<\/span><\/td>\n<td style=\"width: 59.8409%;\"><span style=\"font-weight: 400;\">= [26] + [27] + [34a]<\/span><\/td>\n<td style=\"width: 24.9638%; text-align: center;\"><span style=\"font-weight: 400;\">7.700<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.4718%; text-align: center;\"><span style=\"font-weight: 400;\">[35]<\/span><\/td>\n<td style=\"width: 59.8409%;\"><span style=\"font-weight: 400;\">= [28]<\/span><\/td>\n<td style=\"width: 24.9638%; text-align: center;\"><span style=\"font-weight: 400;\">650<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.4718%; text-align: center;\"><span style=\"font-weight: 400;\">[36]<\/span><\/td>\n<td style=\"width: 59.8409%;\"><span style=\"font-weight: 400;\">= [35] &#8211; [25]<\/span><\/td>\n<td style=\"width: 24.9638%; text-align: center;\"><span style=\"font-weight: 400;\">110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.4718%; text-align: center;\"><span style=\"font-weight: 400;\">[40a]<\/span><\/td>\n<td style=\"width: 59.8409%;\"><span style=\"font-weight: 400;\">= [36] &#8211; [22] + [37] &#8211; [38] &#8211; [39a]<\/span><\/td>\n<td style=\"width: 24.9638%; text-align: center;\"><span style=\"font-weight: 400;\">70<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty kh\u00f4ng ph\u00e1t sinh [32a], [32b], [34a], [37], [38], [39a] v\u00e0 kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u t\u1ea1i [40b]. S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p t\u1ea1i ch\u1ec9 ti\u00eau [40] l\u00e0 70 tri\u1ec7u \u0111\u1ed3ng, ch\u1ec9 ti\u00eau [43] chuy\u1ec3n sang Qu\u00fd 4\/2026 b\u1eb1ng 0.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 v\u00e0 b\u00e0i h\u1ecdc<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u01b0a nh\u1ea7m 20 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0o [25], s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ch\u1ec9 c\u00f2n 50 tri\u1ec7u \u0111\u1ed3ng. Kho\u1ea3n khai thi\u1ebfu 20 tri\u1ec7u \u0111\u1ed3ng n\u00e0y s\u1ebd b\u1ecb truy thu k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p khi ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu qu\u00ean chuy\u1ec3n 40 tri\u1ec7u \u0111\u1ed3ng t\u1eeb [43] k\u1ef3 tr\u01b0\u1edbc sang [22], c\u00f4ng ty n\u1ed9p th\u1eeba 40 tri\u1ec7u \u0111\u1ed3ng v\u00e0 ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c khai b\u1ed5 sung \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3 \u0111\u1ecbnh c\u00f4ng ty thu\u1ed9c ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c t\u1ea1i Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP v\u00e0 \u0111\u00e3 g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n. Khi \u0111\u00f3, t\u1edd khai v\u1eabn ph\u1ea3i n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y 31\/10\/2026, c\u00f2n 70 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y 30\/12\/2026 m\u00e0 kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p r\u1ee7i ro g\u00ec khi khai thu\u1ebf GTGT Qu\u00fd 3\/2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n v\u00e0 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 thu\u1ebf, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y r\u1ee7i ro thu\u1ebf \u1edf k\u1ef3 chuy\u1ec3n ti\u1ebfp th\u01b0\u1eddng t\u1eadp trung v\u00e0o n\u0103m \u0111i\u1ec3m. M\u1ed7i \u0111i\u1ec3m \u0111\u1ec1u c\u00f3 c\u00e1ch ph\u00f2ng tr\u00e1nh c\u1ee5 th\u1ec3.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: D\u00f9ng m\u1eabu c\u0169 theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC: <\/b><span style=\"font-weight: 400;\">Ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai ch\u01b0a c\u1eadp nh\u1eadt c\u00f3 th\u1ec3 v\u1eabn xu\u1ea5t t\u1edd khai theo m\u1eabu c\u0169. T\u1edd khai Qu\u00fd 3\/2026 c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf sau 01\/7\/2026 n\u00ean ph\u1ea3i d\u00f9ng m\u1eabu theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. <\/span><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> c\u1eadp nh\u1eadt phi\u00ean b\u1ea3n ph\u1ea7n m\u1ec1m m\u1edbi nh\u1ea5t tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai; ki\u1ec3m tra c\u0103n c\u1ee9 ph\u00e1p l\u00fd in tr\u00ean t\u1edd khai.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: K\u00ea khai thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0o ch\u1ec9 ti\u00eau [25]: <\/b><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 c\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n g\u1eb7p ph\u1ea3i. Nh\u01b0 case study \u1edf tr\u00ean, ch\u1ec9 20 tri\u1ec7u \u0111\u1ed3ng khai sai c\u0169ng t\u1ea1o ra kho\u1ea3n truy thu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p. <\/span><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> l\u1eadp b\u1ea3ng ki\u1ec3m t\u1eebng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u01b0\u1edbc khi t\u1ed5ng h\u1ee3p; t\u00e1ch ri\u00eang h\u00f3a \u0111\u01a1n ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 theo d\u00f5i.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Sai l\u1ec7ch gi\u1eefa [43] k\u1ef3 tr\u01b0\u1edbc v\u00e0 [22] k\u1ef3 n\u00e0y: <\/b><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p \u0111\u1ed5i ph\u1ea7n m\u1ec1m ho\u1eb7c \u0111\u1ed5i nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n gi\u1eefa k\u1ef3, s\u1ed1 chuy\u1ec3n k\u1ef3 th\u01b0\u1eddng b\u1ecb nh\u1eadp tay sai. H\u1ec7 qu\u1ea3 l\u00e0 n\u1ed9p th\u1eeba ho\u1eb7c n\u1ed9p thi\u1ebfu thu\u1ebf. <\/span><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i chi\u1ebfu [22] v\u1edbi t\u1edd khai Qu\u00fd 2\/2026 \u0111\u00e3 n\u1ed9p v\u00e0 v\u1edbi th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Hi\u1ec3u nh\u1ea7m gia h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 gia h\u1ea1n n\u1ed9p t\u1edd khai: <\/b><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP ch\u1ec9 l\u00f9i th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf. Doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n v\u1eabn b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. <\/span><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n, g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n ch\u1eadm nh\u1ea5t 02\/11\/2026 n\u1ebfu thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 5: X\u00e1c \u0111\u1ecbnh sai k\u1ef3 khai ho\u1eb7c sai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u01b0\u1ee3t 50 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng v\u1eabn khai qu\u00fd, ho\u1eb7c doanh nghi\u1ec7p d\u01b0\u1edbi ng\u01b0\u1ee1ng 01 t\u1ef7 \u0111\u1ed3ng ch\u01b0a \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n m\u00e0 v\u1eabn d\u00f9ng M\u1eabu 01\/GTGT. <\/span><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> r\u00e0 so\u00e1t doanh thu n\u0103m 2025 v\u00e0 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf ngay \u0111\u1ea7u k\u1ef3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network l\u00e0 m\u1ed9t quy tr\u00ecnh so\u00e1t x\u00e9t hai l\u1edbp: k\u1ebf to\u00e1n l\u1eadp, chuy\u00ean gia thu\u1ebf \u0111\u1ed9c l\u1eadp ki\u1ec3m tra l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau tr\u1ecdng y\u1ebfu tr\u01b0\u1edbc khi k\u00fd n\u1ed9p. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n sai l\u1ec7ch ngay t\u1ea1i k\u1ef3 khai, thay v\u00ec \u0111\u1ee3i \u0111\u1ebfn khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p v\u00e0 b\u1ec1n v\u1eefng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi khai <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\"> Qu\u00fd 3\/2026 theo m\u1eabu n\u00e0o kh\u00e1 r\u00f5 r\u00e0ng: M\u1eabu s\u1ed1 01\/GTGT theo Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. \u0110i\u1ec1u t\u1ea1o ra kh\u00e1c bi\u1ec7t n\u1eb1m \u1edf c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo, g\u1ed3m x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf GTGT 2024, \u0111\u00fang k\u1ef3 khai, \u0111i\u1ec1n ch\u00ednh x\u00e1c t\u1eebng ch\u1ec9 ti\u00eau v\u00e0 n\u1ed9p \u0111\u00fang h\u1ea1n 31\/10\/2026. L\u00e0m \u0111\u00fang ngay t\u1eeb k\u1ef3 chuy\u1ec3n ti\u1ebfp n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh truy thu, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u00e1c l\u1ea7n khai b\u1ed5 sung t\u1ed1n th\u1eddi gian.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/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;\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf<\/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;\">D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf<\/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;\">D\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/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>Mobile\/Zalo:<\/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>Email:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> &#8211; S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN &#8211; Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 khai thu\u1ebf GTGT Qu\u00fd 3\/2026<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Khai thu\u1ebf GTGT Qu\u00fd 3\/2026 theo m\u1eabu n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 01\/GTGT ban h\u00e0nh t\u1ea1i Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT Qu\u00fd 3\/2026 l\u00e0 ng\u00e0y 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 \u0111\u1ea7u qu\u00fd ti\u1ebfp theo, t\u1ee9c ng\u00e0y 31\/10\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP th\u00ec c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p t\u1edd khai mu\u1ed9n kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP ch\u1ec9 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf GTGT Qu\u00fd III\/2026 \u0111\u1ebfn 30\/12\/2026 cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. T\u1edd khai v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u00fang h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Khai b\u1ed5 sung cho Qu\u00fd 2\/2026 th\u00ec d\u00f9ng m\u1eabu n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026 th\u1ef1c hi\u1ec7n theo m\u1eabu bi\u1ec3u \u00e1p d\u1ee5ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 01 t\u1ef7 \u0111\u1ed3ng c\u00f3 d\u00f9ng M\u1eabu 01\/GTGT kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo kho\u1ea3n 2 \u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf GTGT 2024. Theo \u0111i\u1ec3m a1 kho\u1ea3n 2 \u0110i\u1ec1u 12, nh\u00f3m n\u00e0y \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp theo doanh thu.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Khai thu\u1ebf GTGT Qu\u00fd 3\/2026 theo m\u1eabu n\u00e0o l\u00e0 c\u00e2u h\u1ecfi nhi\u1ec1u k\u1ebf to\u00e1n \u0111\u1eb7t ra khi k\u1ef3 khai thu\u1ebf qu\u00fd \u0111\u1ea7u ti\u00ean sau khi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u00e3 \u0111\u1ebfn. Theo Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng M\u1eabu [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8249,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-8245","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\/8245","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=8245"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8245\/revisions"}],"predecessor-version":[{"id":8253,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8245\/revisions\/8253"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8249"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}