{"id":8407,"date":"2026-10-14T11:49:08","date_gmt":"2026-10-14T04:49:08","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8407"},"modified":"2026-10-14T11:49:08","modified_gmt":"2026-10-14T04:49:08","slug":"huong-dan-dang-ky-ma-so-thue-nha-thau-online","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/huong-dan-dang-ky-ma-so-thue-nha-thau-online\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u online \u0111\u1ec3 k\u00ea khai thu\u1ebf thay facebook, tiktok"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/huong-dan-dang-ky-ma-so-thue-nha-thau-online-de-ke-khai-thue-thay-facebook-tiktok-nhu-the-nao-233905.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u online<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 n\u1ed9i dung m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n \u0111ang t\u00ecm ki\u1ebfm k\u1ec3 t\u1eeb khi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-90-2026-TT-BTC-dang-ky-thue-280130.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 90\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 30\/6\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 86\/2024\/TT-BTC. M\u1ed7i khi doanh nghi\u1ec7p Vi\u1ec7t Nam tr\u1ea3 ti\u1ec1n qu\u1ea3ng c\u00e1o cho Facebook, TikTok, Google hay thu\u00ea m\u1ed9t chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i, ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u00e3 ph\u00e1t sinh. Mu\u1ed1n khai v\u00e0 n\u1ed9p thay \u0111\u01b0\u1ee3c, b\u00ean Vi\u1ec7t Nam tr\u01b0\u1edbc h\u1ebft ph\u1ea3i c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f9ng ng\u00e0y 30\/6\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15. Hai v\u0103n b\u1ea3n n\u00e0y ph\u00e2n lo\u1ea1i l\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf, t\u00e1ch r\u00f5 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u00ean kh\u1ea5u tr\u1eeb n\u1ed9p thay. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111i t\u1eeb \u0111\u1ecbnh ngh\u0129a, c\u0103n c\u1ee9 ph\u00e1p l\u00fd, 7 b\u01b0\u1edbc n\u1ed9p h\u1ed3 s\u01a1 tr\u00ean D\u1ecbch v\u1ee5 c\u00f4ng \u0111\u1ebfn c\u00e1c r\u1ee7i ro th\u1ef1c t\u1ebf m\u00e0 \u0111\u1ed9i ng\u0169 MAN &#8211; Master Accountant Network th\u01b0\u1eddng g\u1eb7p khi r\u00e0 so\u00e1t h\u1ed3 s\u01a1 thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u online<\/b><\/h2>\n<figure id=\"attachment_8410\" aria-describedby=\"caption-attachment-8410\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8410\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-hach-toan-thue-tieu-thu-dac-biet-cua-hang-nhap-khau-1.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u online\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-hach-toan-thue-tieu-thu-dac-biet-cua-hang-nhap-khau-1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-hach-toan-thue-tieu-thu-dac-biet-cua-hang-nhap-khau-1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-hach-toan-thue-tieu-thu-dac-biet-cua-hang-nhap-khau-1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-hach-toan-thue-tieu-thu-dac-biet-cua-hang-nhap-khau-1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-hach-toan-thue-tieu-thu-dac-biet-cua-hang-nhap-khau-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8410\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u online<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u online l\u00e0 th\u1ee7 t\u1ee5c b\u00ean Vi\u1ec7t Nam n\u1ed9p t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf qua H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 ch\u1eef s\u1ed1, g\u1ecdi l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3: k\u00ea khai, n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i; m\u1ed9t m\u00e3 s\u1ed1 n\u1ed9p thay d\u00f9ng \u0111\u01b0\u1ee3c cho nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng, nhi\u1ec1u nh\u00e0 th\u1ea7u kh\u00e1c nhau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho: doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf theo \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u00e0o c\u1ea7n: khi ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean ph\u1ea3i kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i; h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh sau ch\u1ec9 c\u1ea7n k\u00ea khai b\u1ed5 sung v\u00e0o B\u1ea3ng k\u00ea m\u1eabu BK04.1-\u0110KT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ch\u00ednh: Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC, c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>M\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o thao t\u00e1c, c\u1ea7n hi\u1ec3u \u0111\u00fang kh\u00e1i ni\u1ec7m. Ph\u1ea7n l\u1edbn sai s\u00f3t khi \u0111\u0103ng k\u00fd b\u1eaft ngu\u1ed3n t\u1eeb vi\u1ec7c nh\u1ea7m l\u1eabn gi\u1eefa m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a nh\u00e0 th\u1ea7u v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf m\u00e0 b\u00ean Vi\u1ec7t Nam d\u00f9ng \u0111\u1ec3 n\u1ed9p thay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ecbnh ngh\u0129a m\u00e3 s\u1ed1 thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 10\/12\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, \u0111\u1ecbnh ngh\u0129a:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">&#8220;M\u00e3 s\u1ed1 thu\u1ebf l\u00e0 d\u00e3y s\u1ed1 ho\u1eb7c d\u00e3y s\u1ed1 k\u00e8m k\u00fd t\u1ef1 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh cho t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u00f9ng \u0111\u1ec3 qu\u1ea3n l\u00fd thu\u1ebf.&#8221;<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, c\u1ee5m t\u1eeb &#8220;m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u&#8221; th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ch\u1ec9 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay m\u00e0 b\u00ean Vi\u1ec7t Nam \u0111\u01b0\u1ee3c c\u1ea5p. Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng tr\u1ef1c ti\u1ebfp \u0111\u1ee9ng t\u00ean m\u00e3 s\u1ed1 n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay kh\u00e1c g\u00ec m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 c\u1ee7a nh\u00e0 th\u1ea7u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 <\/span><a href=\"https:\/\/thue.man.net.vn\/thong-tu-90-2026\/\"><span style=\"font-weight: 400;\">\u901a\u51fd 90\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> ph\u00e2n bi\u1ec7t r\u00f5 hai lo\u1ea1i m\u00e3 s\u1ed1. Nguy\u00ean v\u0103n quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;e) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 ch\u1eef s\u1ed1 (sau \u0111\u00e2y g\u1ecdi l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay) \u0111\u1ec3 k\u00ea khai, n\u1ed9p thay thu\u1ebf cho m\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c b\u00ean Vi\u1ec7t Nam k\u00ea khai, n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 theo m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay c\u1ee7a b\u00ean Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u t\u1ea1i Vi\u1ec7t Nam n\u1ebfu c\u00f3 nhu c\u1ea7u c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang cho t\u1eebng nh\u00e0 th\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p b\u00ean Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf k\u00ea khai, n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u tr\u01b0\u1edbc \u0111\u00f3 m\u00e0 ph\u00e1t sinh th\u00eam h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung th\u00f4ng tin h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u t\u1ea1i B\u1ea3ng k\u00ea c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf th\u00f4ng qua b\u00ean Vi\u1ec7t Nam m\u1eabu s\u1ed1 BK04.1-\u0110KT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh ho\u1eb7c ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng, kinh doanh tr\u1edf l\u1ea1i tr\u01b0\u1edbc th\u1eddi h\u1ea1n, ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay v\u00e0 c\u00e1c m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 theo m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt t\u01b0\u01a1ng \u1ee9ng theo th\u00f4ng tin, tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II, Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ed1i v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay;&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i theo \u0111\u00fang v\u0103n b\u1ea3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay c\u00f3 10 ch\u1eef s\u1ed1, c\u1ea5p cho b\u00ean Vi\u1ec7t Nam, d\u00f9ng cho m\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 c\u1ea5p theo m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay, d\u00e0nh cho t\u1eebng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, v\u00e0 ch\u1ec9 c\u1ea5p khi c\u00f3 nhu c\u1ea7u c\u1ea5p m\u00e3 s\u1ed1 ri\u00eang \u0111\u1ec3 x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh ho\u1eb7c ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng, kinh doanh tr\u1edf l\u1ea1i tr\u01b0\u1edbc th\u1eddi h\u1ea1n, ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf, m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay v\u00e0 c\u00e1c m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 theo m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt t\u01b0\u01a1ng \u1ee9ng theo th\u00f4ng tin, tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 theo Ch\u01b0\u01a1ng II, Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 90\/2026\/TT-BTC cho m\u00e3 s\u1ed1 n\u00e0y.<\/span><\/li>\n<\/ul>\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>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 theo m\u00e3 n\u1ed9p thay<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 ch\u1eef s\u1ed1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td><span style=\"font-weight: 400;\">13<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u1ea5p cho<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, n\u1ed9p thay (\u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 4)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1eebng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i (\u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 4)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u76ee\u7684<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u00ea khai, n\u1ed9p thay thu\u1ebf cho m\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8d44\u683c\u8981\u6c42<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Khi \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi t\u01b0 c\u00e1ch b\u00ean kh\u1ea5u tr\u1eeb, n\u1ed9p thay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 khi c\u00f3 nhu c\u1ea7u c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang cho t\u1eebng nh\u00e0 th\u1ea7u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u00fang quy \u0111\u1ecbnh?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 b\u00ean Vi\u1ec7t Nam n\u1ed9p \u0111\u01b0\u1ee3c t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u. Kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 n\u00e0y, ngh\u0129a v\u1ee5 khai thay kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n, d\u00f9 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, gi\u00e1 tr\u1ecb c\u1ee7a th\u1ee7 t\u1ee5c n\u00e0y th\u1ec3 hi\u1ec7n \u1edf ba \u0111i\u1ec3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh: m\u1ecdi h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c gom v\u1ec1 m\u1ed9t m\u00e3 s\u1ed1 n\u1ed9p thay v\u00e0 m\u1ed9t b\u1ea3ng k\u00ea. K\u1ebf to\u00e1n theo d\u00f5i \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i tr\u00ean m\u1ed9t \u0111\u1ea7u m\u1ed1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf: Th\u00f4ng t\u01b0 90\/2026\/TT-BTC y\u00eau c\u1ea7u k\u00ea khai b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh th\u00eam v\u00e0o B\u1ea3ng k\u00ea BK04.1-\u0110KT. B\u1ea3ng k\u00ea c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 gi\u00fap th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf kh\u1edbp v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n: ki\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng \u0111\u1ed1i chi\u1ebfu chi ph\u00ed tr\u1ea3 cho b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u00e3 khai. C\u00f3 m\u00e3 s\u1ed1 v\u00e0 b\u1ea3ng k\u00ea r\u00f5 r\u00e0ng, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n nhanh h\u01a1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n n\u00e0y x\u00e1c \u0111\u1ecbnh ai l\u00e0 ng\u01b0\u1eddi \u0111i \u0111\u0103ng k\u00fd. C\u00e2u tr\u1ea3 l\u1eddi n\u1eb1m t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb n\u1ed9p thay theo \u0111i\u1ec3m h<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean v\u0103n quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;h) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c (sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb n\u1ed9p thay) trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">h.1) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">h.2) 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 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">h.3) Ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c \u1edf trong n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 ch\u1ee9c n\u0103ng thanh to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (bao g\u1ed3m c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa);<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">h.4) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf cho c\u00e1 nh\u00e2n c\u00f3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n h\u1ee3p t\u00e1c kinh doanh;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp khi kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p c\u1ee7a t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 khai, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb, n\u1ed9p thay;&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd th\u1ef1c h\u00e0nh: t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp khi kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng xin m\u00e3 s\u1ed1 n\u1ed9p thay. H\u1ecd d\u00f9ng ch\u00ednh m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u00e0o ph\u1ea3i t\u1ef1 \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i nh\u00e0 th\u1ea7u n\u00e0o c\u0169ng n\u1ed9p thu\u1ebf qua b\u00ean Vi\u1ec7t Nam. Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC li\u1ec7t k\u00ea c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf. Ba \u0111i\u1ec3m li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ch\u1ee7 \u0111\u1ec1 n\u00e0y \u0111\u01b0\u1ee3c tr\u00edch nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;\u0111) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u00e1t sinh doanh thu t\u1ea1i Vi\u1ec7t Nam th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP (sau \u0111\u00e2y g\u1ecdi l\u00e0 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p to\u00e0n b\u1ed9 doanh thu ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">e) C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 ch\u1ee9c n\u0103ng thanh to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 42 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">g) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam (tr\u1eeb nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n n\u00e0y), c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp kinh doanh t\u1ea1i Vi\u1ec7t Nam (tr\u1eeb c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n n\u00e0y) ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt Vi\u1ec7t Nam c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i);&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, theo \u0111i\u1ec3m g, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u kh\u00f4ng t\u1ef1 k\u00ea khai m\u00e0 thu\u1ebf nh\u00e0 th\u1ea7u do b\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, n\u1ed9p thay, b\u00ean Vi\u1ec7t Nam s\u1ebd \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay theo \u0111i\u1ec3m h.1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ea5y \u0111\u1ea7y \u0111\u1ee7 ph\u1ea1m vi, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 nguy\u00ean v\u0103n c\u00e1c \u0111i\u1ec3m a, b, c, d kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC. C\u00e1c nh\u00f3m n\u00e0y c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u1ea3i nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, bao g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a) Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c chuy\u00ean ng\u00e0nh kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh (sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf);<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i, x\u00e3 h\u1ed9i, x\u00e3 h\u1ed9i &#8211; ngh\u1ec1 nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0ng kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh; t\u1ed5 ch\u1ee9c c\u1ee7a c\u00e1c n\u01b0\u1edbc c\u00f3 chung \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n v\u1edbi Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ee3 c\u1eeda kh\u1ea9u, ch\u1ee3 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u; chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam; t\u1ed5 h\u1ee3p t\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 77\/2019\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 t\u1ed5 h\u1ee3p t\u00e1c nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd kinh doanh qua c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 107 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 s\u1ed1 17\/2023\/QH15 (sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf);<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">c) T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp b\u1edfi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c);<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">d) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p (sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c), bao g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft lu\u1eadn theo kho\u1ea3n 2 \u0110i\u1ec1u 4: t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam (tr\u1eeb nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111), c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp kinh doanh t\u1ea1i Vi\u1ec7t Nam (tr\u1eeb c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e) ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt Vi\u1ec7t Nam c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam (nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i) ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/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: 43.6456%;\"><b>\u60c5\u51b5<\/b><\/td>\n<td style=\"text-align: center; width: 31.5904%;\"><b>Ai \u0111\u0103ng k\u00fd<\/b><\/td>\n<td style=\"text-align: center; width: 24.0378%;\"><b>\u6839\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.6456%;\"><span style=\"font-weight: 400;\">B\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<td style=\"width: 31.5904%;\"><span style=\"font-weight: 400;\">B\u00ean Vi\u1ec7t Nam, xin m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay 10 ch\u1eef s\u1ed1<\/span><\/td>\n<td style=\"width: 24.0378%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m h.1 kho\u1ea3n 2 \u0110i\u1ec1u 4; \u0111i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.6456%;\"><span style=\"font-weight: 400;\">Nh\u00e0 th\u1ea7u c\u1ea7n m\u00e3 s\u1ed1 ri\u00eang \u0111\u1ec3 x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf<\/span><\/td>\n<td style=\"width: 31.5904%;\"><span style=\"font-weight: 400;\">C\u1ea5p m\u00e3 13 ch\u1eef s\u1ed1 theo m\u00e3 n\u1ed9p thay c\u1ee7a b\u00ean Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"width: 24.0378%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.6456%;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, kh\u1ea5u tr\u1eeb n\u1ed9p thay cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<td style=\"width: 31.5904%;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"width: 24.0378%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m h.2 kho\u1ea3n 2 \u0110i\u1ec1u 4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.6456%;\"><span style=\"font-weight: 400;\">Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i c\u00f3 to\u00e0n b\u1ed9 doanh thu t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay<\/span><\/td>\n<td style=\"width: 31.5904%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/td>\n<td style=\"width: 24.0378%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.6456%;\"><span style=\"font-weight: 400;\">Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c \u0111i\u1ec3m g<\/span><\/td>\n<td style=\"width: 31.5904%;\"><span style=\"font-weight: 400;\">Nh\u00e0 th\u1ea7u \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/td>\n<td style=\"width: 24.0378%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.6456%;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/span><\/td>\n<td style=\"width: 31.5904%;\"><span style=\"font-weight: 400;\">D\u00f9ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p, kh\u00f4ng xin m\u00e3 n\u1ed9p thay<\/span><\/td>\n<td style=\"width: 24.0378%;\"><span style=\"font-weight: 400;\">\u0110o\u1ea1n cu\u1ed1i \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 4<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Khi n\u00e0o c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c?<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ea7n \u0111\u1ea7u: khi b\u00ean Vi\u1ec7t Nam ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean ph\u1ea3i kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c l\u1ea7n sau: kh\u00f4ng \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 m\u1edbi. B\u00ean Vi\u1ec7t Nam k\u00ea khai b\u1ed5 sung th\u00f4ng tin h\u1ee3p \u0111\u1ed3ng v\u00e0o B\u1ea3ng k\u00ea m\u1eabu BK04.1-\u0110KT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi thay \u0111\u1ed5i th\u00f4ng tin c\u1ee7a ch\u00ednh doanh nghi\u1ec7p: m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt t\u01b0\u01a1ng \u1ee9ng. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 ri\u00eang cho m\u00e3 s\u1ed1 n\u1ed9p thay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed1c ph\u00e1p l\u00fd: h\u1ed3 s\u01a1 ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/7\/2026 \u00e1p d\u1ee5ng bi\u1ec3u m\u1eabu ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 90\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u online tr\u00ean D\u1ecbch v\u1ee5 c\u00f4ng g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_8409\" aria-describedby=\"caption-attachment-8409\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8409\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-ma-so-thue-nha-thau-online-tren-Dich-vu-cong-gom-nhung-buoc-nao.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u online tr\u00ean D\u1ecbch v\u1ee5 c\u00f4ng g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-ma-so-thue-nha-thau-online-tren-Dich-vu-cong-gom-nhung-buoc-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-ma-so-thue-nha-thau-online-tren-Dich-vu-cong-gom-nhung-buoc-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-ma-so-thue-nha-thau-online-tren-Dich-vu-cong-gom-nhung-buoc-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-ma-so-thue-nha-thau-online-tren-Dich-vu-cong-gom-nhung-buoc-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-ma-so-thue-nha-thau-online-tren-Dich-vu-cong-gom-nhung-buoc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8409\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u online tr\u00ean D\u1ecbch v\u1ee5 c\u00f4ng g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ho\u00e0n to\u00e0n tr\u1ef1c tuy\u1ebfn tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan thu\u1ebf. Ng\u01b0\u1eddi l\u00e0m th\u1ee7 t\u1ee5c n\u00ean chu\u1ea9n b\u1ecb s\u1eb5n t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed v\u00e0 danh s\u00e1ch h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u tr\u01b0\u1edbc khi \u0111\u0103ng nh\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi n\u1ed9p<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 04.1-\u0110KT (d\u00f9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf), Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 90\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea m\u1eabu s\u1ed1 BK04.1-\u0110KT: B\u1ea3ng k\u00ea c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf th\u00f4ng qua b\u00ean Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u0111\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u c\u1ea7n k\u00ea khai theo \u0111\u00fang c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a m\u1eabu BK04.1-\u0110KT.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i t\u1ef1 \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp, t\u1edd khai s\u1eed d\u1ee5ng l\u00e0 m\u1eabu s\u1ed1 04-\u0110KT (d\u00f9ng cho c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i\/ban \u0111i\u1ec1u h\u00e0nh li\u00ean danh).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u online chi ti\u1ebft 7 b\u01b0\u1edbc<\/b><\/h3>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6b65\u9aa41\uff1a<\/b><span style=\"font-weight: 400;\"> Truy c\u1eadp v\u00e0o H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u00f3 \u0111\u1ecba ch\u1ec9: https:\/\/dichvucong.gdt.gov.vn\/tthc\/homelogin<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 2 \u6b65\uff1a<\/b><span style=\"font-weight: 400;\"> \u0110\u0103ng nh\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng b\u1eb1ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6b65\u9aa43\uff1a<\/b><span style=\"font-weight: 400;\"> T\u1ea1i m\u1ee5c Th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh t\u00ecm ki\u1ebfm trong \u00f4 T\u1edd khai \u0111i\u1ec1n 04.1-\u0110K-TCT &#8211; T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c t\u1ea1i \u00f4 T\u00ean\/M\u00e3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111i\u1ec1n 1.08494 v\u00e0 b\u1ea5m T\u00ecm ki\u1ebfm. Sau \u0111\u00f3 ch\u1ecdn N\u1ed9p h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6b65\u9aa44\uff1a<\/b><span style=\"font-weight: 400;\"> Ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n \u0111\u0103ng k\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6b65\u9aa45\uff1a<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1n th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6b65\u9aa4 6\uff1a<\/b><span style=\"font-weight: 400;\"> Ch\u1ecdn \u0111\u1ecba ch\u1ec9 nh\u1eadn th\u00f4ng b\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6b65\u9aa4 7\uff1a<\/b><span style=\"font-weight: 400;\"> K\u00ea khai b\u1ea3ng k\u00ea.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi b\u1ea5m Ti\u1ebfp t\u1ee5c, m\u00e0n h\u00ecnh s\u1ebd hi\u1ec7n ra \u0111\u00e3 \u0111\u0103ng k\u00fd th\u00e0nh c\u00f4ng th\u00ec l\u00fac \u0111\u00f3 \u0111\u00e3 ho\u00e0n th\u00e0nh xong vi\u1ec7c \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u online qua trang D\u1ecbch v\u1ee5 c\u00f4ng. L\u01b0u \u00fd t\u1eeb MAN: \u1edf b\u01b0\u1edbc 4, c\u1ea7n ch\u1ecdn \u0111\u00fang nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u1ea5u tr\u1eeb, n\u1ed9p thay theo \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC; \u1edf b\u01b0\u1edbc 7, b\u1ea3ng k\u00ea l\u00e0 B\u1ea3ng k\u00ea c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf th\u00f4ng qua b\u00ean Vi\u1ec7t Nam m\u1eabu s\u1ed1 BK04.1-\u0110KT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Sau khi \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 n\u1ed9p thay c\u1ea7n l\u00e0m g\u00ec?<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay v\u00e0o h\u1ed3 s\u01a1 thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng m\u1edbi v\u1edbi nh\u00e0 th\u1ea7u kh\u00e1c, k\u00ea khai b\u1ed5 sung v\u00e0o B\u1ea3ng k\u00ea m\u1eabu BK04.1-\u0110KT, kh\u00f4ng \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu nh\u00e0 th\u1ea7u c\u1ea7n m\u00e3 s\u1ed1 ri\u00eang \u0111\u1ec3 x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ec1 ngh\u1ecb c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 theo m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng m\u00e3 s\u1ed1 n\u1ed9p thay \u0111\u1ec3 khai thu\u1ebf nh\u00e0 th\u1ea7u. T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1eabu 01\/NTNN ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>C\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf cho nhi\u1ec1u nh\u00e0 th\u1ea7u kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. C\u0103n c\u1ee9 \u0111i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC, b\u00ean Vi\u1ec7t Nam \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf 10 ch\u1eef s\u1ed1 \u0111\u1ec3 k\u00ea khai, n\u1ed9p thay thu\u1ebf cho m\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay. Khi ph\u00e1t sinh th\u00eam h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00e1c, b\u00ean Vi\u1ec7t Nam ch\u1ec9 k\u00ea khai b\u1ed5 sung v\u00e0o B\u1ea3ng k\u00ea BK04.1-\u0110KT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u c\u00f3 th\u1ec3 d\u00f9ng \u0111\u1ec3 k\u00ea khai, n\u1ed9p thay thu\u1ebf cho nhi\u1ec1u nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00e1c nhau khi b\u00ean Vi\u1ec7t Nam ph\u00e1t sinh nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u. Ri\u00eang t\u1eebng nh\u00e0 th\u1ea7u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 13 ch\u1eef s\u1ed1 theo m\u00e3 n\u1ed9p thay n\u1ebfu c\u00f3 nhu c\u1ea7u c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang \u0111\u1ec3 x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o quy \u0111\u1ecbnh v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u t\u1eeb n\u0103m 2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, khung ph\u00e1p l\u00fd v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c thay m\u1edbi \u0111\u1ed3ng b\u1ed9. 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 \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u t\u1eeb n\u0103m 2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 20.4066%; text-align: center;\"><b>\u6587\u6863<\/b><\/td>\n<td style=\"width: 24.6914%; text-align: center;\"><b>Ng\u00e0y ban h\u00e0nh, hi\u1ec7u l\u1ef1c<\/b><\/td>\n<td style=\"width: 54.1757%; text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.4066%;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c108\/2025\/QH15\u53f7<\/span><\/td>\n<td style=\"width: 24.6914%;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i th\u00f4ng qua 10\/12\/2025; hi\u1ec7u l\u1ef1c 01\/7\/2026<\/span><\/td>\n<td style=\"width: 54.1757%;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh ngh\u0129a m\u00e3 s\u1ed1 thu\u1ebf; ph\u1ea1m vi \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u, thay \u0111\u1ed5i th\u00f4ng tin, t\u1ea1m ng\u1eebng, ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c v\u00e0 kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf. Thay th\u1ebf Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 (hi\u1ec7u l\u1ef1c \u0111\u1ebfn h\u1ebft 30\/6\/2026)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.4066%;\"><span style=\"font-weight: 400;\">\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"width: 24.6914%;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh 30\/6\/2026; hi\u1ec7u l\u1ef1c 01\/7\/2026<\/span><\/td>\n<td style=\"width: 54.1757%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; \u0110i\u1ec1u 40, 42, 43 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed. Thay th\u1ebf c\u00e1c Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, 91\/2022\/N\u0110-CP, 49\/2025\/N\u0110-CP, 117\/2025\/N\u0110-CP, 373\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.4066%;\"><span style=\"font-weight: 400;\">\u901a\u51fd 90\/2026\/TT-BTC<\/span><\/td>\n<td style=\"width: 24.6914%;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh 30\/6\/2026; hi\u1ec7u l\u1ef1c 01\/7\/2026<\/span><\/td>\n<td style=\"width: 54.1757%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf: \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd (\u0110i\u1ec1u 4), c\u1ea5u tr\u00fac m\u00e3 s\u1ed1 thu\u1ebf (\u0110i\u1ec1u 5), m\u1eabu 04-\u0110KT, 04.1-\u0110KT, BK04.1-\u0110KT. Thay th\u1ebf Th\u00f4ng t\u01b0 86\/2024\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.4066%;\"><span style=\"font-weight: 400;\">\u901a\u51fd 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"width: 24.6914%;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh n\u0103m 2026<\/span><\/td>\n<td style=\"width: 54.1757%;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh m\u1eabu 01\/NTNN, t\u1edd khai thu\u1ebf GTGT v\u00e0 TNDN c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.4066%;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6 5061\/CT-CS<\/span><\/td>\n<td style=\"width: 24.6914%;\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf, ng\u00e0y 27\/7\/2026<\/span><\/td>\n<td style=\"width: 54.1757%;\"><span style=\"font-weight: 400;\">Gi\u1edbi thi\u1ec7u m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi v\u00e0 h\u01b0\u1edbng d\u1eabn tri\u1ec3n khai Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.4066%;\"><span style=\"font-weight: 400;\">\u901a\u51fd 86\/2024\/TT-BTC<\/span><\/td>\n<td style=\"width: 24.6914%;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh 23\/12\/2024<\/span><\/td>\n<td style=\"width: 54.1757%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u0169 v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf, b\u1ecb thay th\u1ebf t\u1eeb 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 h\u1ed3 s\u01a1 n\u1ed9p t\u1eeb 01\/7\/2026 ph\u1ea3i d\u00f9ng m\u1eabu bi\u1ec3u c\u1ee7a Th\u00f4ng t\u01b0 90\/2026\/TT-BTC. Th\u00f4ng t\u01b0 86\/2024\/TT-BTC \u0111\u00e3 b\u1ecb thay th\u1ebf k\u1ec3 t\u1eeb ng\u00e0y n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case study: Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u x\u1eed l\u00fd m\u00e3 s\u1ed1 thu\u1ebf ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y l\u00e0 v\u00ed d\u1ee5 minh h\u1ecda, s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh nh\u1eb1m l\u00e0m r\u00f5 c\u00e1ch \u00e1p d\u1ee5ng quy \u0111\u1ecbnh. T\u00ecnh hu\u1ed1ng n\u00e0y ph\u1ea3n \u00e1nh d\u1ea1ng c\u00e2u h\u1ecfi m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf th\u01b0\u1eddng \u0111\u1eb7t ra.<\/span><\/p>\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 Y t\u1ea1i TP.HCM kinh doanh th\u1eddi trang tr\u1ef1c tuy\u1ebfn. Trong qu\u00fd 3\/2026, c\u00f4ng ty k\u00fd ba h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i:<\/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;\"><b>\u5408\u540c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1ed1i t\u00e1c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>Gi\u00e1 tr\u1ecb (tri\u1ec7u \u0111\u1ed3ng)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u0110 01<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty t\u01b0 v\u1ea5n t\u1ea1i Singapore, kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n chi\u1ebfn l\u01b0\u1ee3c th\u01b0\u01a1ng hi\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">450<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u0110 02<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty ph\u1ea7n m\u1ec1m t\u1ea1i H\u00e0n Qu\u1ed1c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tri\u1ec3n khai h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd kho<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.200<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u0110 03<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chuy\u00ean gia c\u00e1 nh\u00e2n ng\u01b0\u1eddi Nh\u1eadt h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 thi\u1ebft k\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">180<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n d\u1ef1 \u0111\u1ecbnh \u0111\u0103ng k\u00fd ba m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang cho ba \u0111\u1ed1i t\u00e1c. Ngo\u00e0i ra, c\u00f4ng ty c\u00f3 chi ph\u00ed qu\u1ea3ng c\u00e1o tr\u00ean c\u00e1c n\u1ec1n t\u1ea3ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 ch\u01b0a bi\u1ebft x\u1eed l\u00fd theo nh\u00f3m n\u00e0o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i \u0111\u1ed1i t\u00e1c: c\u1ea3 ba \u0111\u1ed1i t\u00e1c thu\u1ed9c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 4. Thu\u1ebf nh\u00e0 th\u1ea7u do c\u00f4ng ty Y kh\u1ea5u tr\u1eeb, n\u1ed9p thay, n\u00ean c\u00f4ng ty thu\u1ed9c nh\u00f3m h.1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd m\u1ed9t l\u1ea7n: c\u00f4ng ty n\u1ed9p m\u1eabu 04.1-\u0110KT qua D\u1ecbch v\u1ee5 c\u00f4ng, k\u00ea khai c\u1ea3 ba h\u1ee3p \u0111\u1ed3ng tr\u00ean B\u1ea3ng k\u00ea BK04.1-\u0110KT v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay 10 ch\u1eef s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh sau: th\u00e1ng 9\/2026, c\u00f4ng ty k\u00fd H\u0110 04 v\u1edbi m\u1ed9t nh\u00e0 th\u1ea7u \u00dac. K\u1ebf to\u00e1n ch\u1ec9 k\u00ea khai b\u1ed5 sung H\u0110 04 v\u00e0o B\u1ea3ng k\u00ea BK04.1-\u0110KT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 13 ch\u1eef s\u1ed1: c\u00f4ng ty H\u00e0n Qu\u1ed1c y\u00eau c\u1ea7u x\u00e1c nh\u1eadn \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, n\u00ean c\u00f4ng ty Y \u0111\u1ec1 ngh\u1ecb c\u1ea5p m\u00e3 13 ch\u1eef s\u1ed1 theo m\u00e3 n\u1ed9p thay cho ri\u00eang \u0111\u1ed1i t\u00e1c n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3ng c\u00e1o tr\u00ean n\u1ec1n t\u1ea3ng n\u01b0\u1edbc ngo\u00e0i: k\u1ebf to\u00e1n ki\u1ec3m tra \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i theo \u0111i\u1ec3m \u0111 hay kh\u00f4ng. N\u1ebfu c\u00f4ng ty Y n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd thu\u1ed9c nh\u00f3m h.2, l\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c v\u1edbi h.1.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u7ed3\u679c<\/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>\u76ee\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u01b0\u01a1ng \u00e1n ban \u0111\u1ea7u c\u1ee7a k\u1ebf to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u01b0\u01a1ng \u00e1n \u0111\u00fang quy \u0111\u1ecbnh<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay cho nh\u00f3m nh\u00e0 th\u1ea7u (h.1)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 h\u1ee3p \u0111\u1ed3ng qu\u1ea3n l\u00fd tr\u00ean b\u1ea3ng k\u00ea<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00e1ch r\u1eddi 3 h\u1ed3 s\u01a1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4 h\u1ee3p \u0111\u1ed3ng tr\u00ean m\u1ed9t b\u1ea3ng k\u00ea BK04.1-\u0110KT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u00e3 13 ch\u1eef s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng d\u1ef1 ki\u1ebfn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1, c\u1ea5p theo nhu c\u1ea7u c\u1ee7a \u0111\u1ed1i t\u00e1c H\u00e0n Qu\u1ed1c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 khi \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 c\u00f4ng ty<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lo ph\u1ea3i s\u1eeda t\u1eebng m\u00e3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 ri\u00eang, c\u01a1 quan thu\u1ebf t\u1ef1 c\u1eadp nh\u1eadt<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i h\u1ecdc r\u00fat ra: \u0111\u0103ng k\u00fd \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p tr\u00e1nh t\u1ea1o ra nhi\u1ec1u m\u00e3 s\u1ed1 kh\u00f4ng c\u1ea7n thi\u1ebft, gi\u1ea3m kh\u1ed1i l\u01b0\u1ee3ng \u0111\u1ed1i chi\u1ebfu khi quy\u1ebft to\u00e1n v\u00e0 khi ki\u1ec3m to\u00e1n.<\/span><\/p>\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 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c tr\u00ean D\u1ecbch v\u1ee5 c\u00f4ng ch\u1ec9 c\u00f3 7 b\u01b0\u1edbc, nh\u01b0ng sai s\u00f3t th\u01b0\u1eddng n\u1eb1m \u1edf kh\u00e2u ph\u00e2n lo\u1ea1i v\u00e0 qu\u1ea3n l\u00fd sau \u0111\u0103ng k\u00fd. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ghi nh\u1eadn n\u0103m nh\u00f3m r\u1ee7i ro sau.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: \u0110\u0103ng k\u00fd tr\u00f9ng m\u00e3 s\u1ed1 cho t\u1eebng h\u1ee3p \u0111\u1ed3ng: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n \u0111\u0103ng k\u00fd m\u1ed9t m\u00e3 s\u1ed1 m\u1edbi m\u1ed7i khi k\u00fd h\u1ee3p \u0111\u1ed3ng m\u1edbi. Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC \u0111\u00e3 r\u00f5: m\u00e3 s\u1ed1 n\u1ed9p thay c\u1ea5p cho m\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng, h\u1ee3p \u0111\u1ed3ng m\u1edbi ch\u1ec9 k\u00ea khai b\u1ed5 sung v\u00e0o BK04.1-\u0110KT. \u0110\u0103ng k\u00fd tr\u00f9ng khi\u1ebfn d\u1eef li\u1ec7u thu\u1ebf b\u1ecb ph\u00e2n t\u00e1n v\u00e0 kh\u00f3 \u0111\u1ed1i chi\u1ebfu khi quy\u1ebft to\u00e1n. C\u00e1ch x\u1eed l\u00fd: l\u1eadp s\u1ed5 theo d\u00f5i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u g\u1eafn v\u1edbi m\u1ed9t m\u00e3 n\u1ed9p thay duy nh\u1ea5t cho nh\u00f3m h.1.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: X\u00e1c \u0111\u1ecbnh sai nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng: <\/b><span style=\"font-weight: 400;\">Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (\u0111i\u1ec3m g) v\u00e0 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i (\u0111i\u1ec3m \u0111) l\u00e0 hai nh\u00f3m kh\u00e1c nhau. Ngh\u0129a v\u1ee5 c\u1ee7a b\u00ean Vi\u1ec7t Nam c\u0169ng kh\u00e1c nhau gi\u1eefa nh\u00f3m h.1 v\u00e0 h.2. Ch\u1ecdn sai \u0111\u1ed1i t\u01b0\u1ee3ng \u1edf b\u01b0\u1edbc 4 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn khai sai t\u1edd khai thu\u1ebf v\u1ec1 sau. C\u00e1ch x\u1eed l\u00fd: tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd, ki\u1ec3m tra t\u01b0 c\u00e1ch c\u1ee7a \u0111\u1ed1i t\u00e1c, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c n\u1ec1n t\u1ea3ng qu\u1ea3ng c\u00e1o, n\u1ec1n t\u1ea3ng s\u1ed1 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: D\u00f9ng bi\u1ec3u m\u1eabu \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c: <\/b><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 86\/2024\/TT-BTC \u0111\u00e3 b\u1ecb thay th\u1ebf t\u1eeb 01\/7\/2026. M\u1ed9t s\u1ed1 doanh nghi\u1ec7p v\u1eabn l\u01b0u m\u1eabu c\u0169 trong b\u1ed9 h\u1ed3 s\u01a1 n\u1ed9i b\u1ed9. T\u1eeb ng\u00e0y n\u00e0y, t\u1edd khai ph\u1ea3i theo m\u1eabu 04.1-\u0110KT v\u00e0 b\u1ea3ng k\u00ea BK04.1-\u0110KT c\u1ee7a Th\u00f4ng t\u01b0 90\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Qu\u00ean k\u00ea khai b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng m\u1edbi: <\/b><span style=\"font-weight: 400;\">L\u1ed7i n\u00e0y d\u1ec5 ph\u00e1t sinh khi doanh nghi\u1ec7p k\u00fd nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u trong n\u0103m. Doanh nghi\u1ec7p v\u1eabn khai, n\u1ed9p thu\u1ebf cho h\u1ee3p \u0111\u1ed3ng m\u1edbi nh\u01b0ng kh\u00f4ng k\u00ea khai b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng \u0111\u00f3 v\u00e0o B\u1ea3ng k\u00ea BK04.1-\u0110KT nh\u01b0 \u0111i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC y\u00eau c\u1ea7u. Th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf khi \u0111\u00f3 kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u. C\u00e1ch x\u1eed l\u00fd: \u0111\u01b0a b\u01b0\u1edbc &#8220;c\u1eadp nh\u1eadt BK04.1-\u0110KT&#8221; v\u00e0o quy tr\u00ecnh ph\u00ea duy\u1ec7t thanh to\u00e1n cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 5: Xin m\u00e3 n\u1ed9p thay khi kh\u00f4ng c\u1ea7n thi\u1ebft: <\/b><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp khi kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n d\u00f9ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u1ee7a ch\u00ednh m\u00ecnh. Vi\u1ec7c xin th\u00eam m\u00e3 n\u1ed9p thay cho tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n cu\u1ed1i \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 4.<\/span><\/li>\n<\/ul>\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>\u98ce\u9669<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1eadu qu\u1ea3 th\u01b0\u1eddng g\u1eb7p<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9884\u9632\u63aa\u65bd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd tr\u00f9ng m\u00e3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u ph\u00e2n t\u00e1n, kh\u00f3 quy\u1ebft to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ed9t m\u00e3 n\u1ed9p thay cho m\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Sai nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khai sai t\u1edd khai thu\u1ebf v\u1ec1 sau<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ea9m \u0111\u1ecbnh t\u01b0 c\u00e1ch \u0111\u1ed1i t\u00e1c tr\u01b0\u1edbc b\u01b0\u1edbc 4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u00f9ng m\u1eabu c\u0169<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 kh\u00f4ng \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt b\u1ed9 m\u1eabu theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1ed5 sung b\u1ea3ng k\u00ea<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf thi\u1ebfu h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1eafn vi\u1ec7c c\u1eadp nh\u1eadt b\u1ea3ng k\u00ea v\u1edbi quy tr\u00ecnh thanh to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Xin m\u00e3 kh\u00f4ng c\u1ea7n thi\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c th\u1eeba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN kh\u1ea5u tr\u1eeb d\u00f9ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ch\u1ec9 l\u00e0 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u00f3 c\u00f2n l\u00e0 gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7: \u00edt h\u1ed3 s\u01a1 h\u01a1n, \u00edt l\u1ea7n gi\u1ea3i tr\u00ecnh h\u01a1n, \u00edt r\u1ee7i ro b\u1ecb truy thu h\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm v\u1eefng h\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u online gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngay t\u1eeb h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean. V\u1edbi Th\u00f4ng t\u01b0 90\/2026\/TT-BTC, nguy\u00ean t\u1eafc \u0111\u00e3 r\u00f5: m\u1ed9t m\u00e3 s\u1ed1 n\u1ed9p thay 10 ch\u1eef s\u1ed1 cho m\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng, h\u1ee3p \u0111\u1ed3ng m\u1edbi k\u00ea khai b\u1ed5 sung v\u00e0o b\u1ea3ng k\u00ea, m\u00e3 13 ch\u1eef s\u1ed1 ch\u1ec9 c\u1ea5p khi nh\u00e0 th\u1ea7u c\u00f3 nhu c\u1ea7u. \u0110\u0103ng k\u00fd \u0111\u00fang gi\u00fap h\u1ed3 s\u01a1 g\u1ecdn, s\u1ed1 li\u1ec7u kh\u1edbp v\u00e0 gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro khi ki\u1ec3m tra, ki\u1ec3m to\u00e1n.<\/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 \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/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 \u2013 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 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u online c\u1ea7n t\u1edd khai n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, n\u1ed9p thay d\u00f9ng T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu 04.1-\u0110KT k\u00e8m B\u1ea3ng k\u00ea BK04.1-\u0110KT theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC. Tr\u00ean D\u1ecbch v\u1ee5 c\u00f4ng, t\u00ecm theo t\u00ean 04.1-\u0110K-TCT ho\u1eb7c m\u00e3 th\u1ee7 t\u1ee5c 1.08494.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay d\u00f9ng \u0111\u01b0\u1ee3c cho bao nhi\u00eau nh\u00e0 th\u1ea7u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n kh\u00f4ng gi\u1edbi h\u1ea1n s\u1ed1 nh\u00e0 th\u1ea7u. M\u00e3 s\u1ed1 n\u1ed9p thay c\u1ea5p cho m\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay; h\u1ee3p \u0111\u1ed3ng m\u1edbi \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung v\u00e0o B\u1ea3ng k\u00ea BK04.1-\u0110KT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Khi n\u00e0o nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f3 nhu c\u1ea7u c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang cho t\u1eebng nh\u00e0 th\u1ea7u \u0111\u1ec3 x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u t\u1ea1i Vi\u1ec7t Nam. M\u00e3 13 ch\u1eef s\u1ed1 \u0111\u01b0\u1ee3c c\u1ea5p theo m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay c\u1ee7a b\u00ean Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 thay \u0111\u1ed5i cho m\u00e3 n\u1ed9p thay kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. M\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay v\u00e0 c\u00e1c m\u00e3 13 ch\u1eef s\u1ed1 theo m\u00e3 n\u1ed9p thay \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt t\u01b0\u01a1ng \u1ee9ng theo th\u00f4ng tin, tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 theo Ch\u01b0\u01a1ng II, Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 90\/2026\/TT-BTC cho m\u00e3 n\u1ed9p thay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i c\u00f3 b\u1eaft bu\u1ed9c \u0111\u0103ng k\u00fd thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp theo \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC. Tuy nhi\u00ean, h\u1ecd kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf n\u1ebfu to\u00e0n b\u1ed9 doanh thu ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u online l\u00e0 n\u1ed9i dung m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n \u0111ang t\u00ecm ki\u1ebfm k\u1ec3 t\u1eeb khi Th\u00f4ng t\u01b0 90\/2026\/TT-BTC ng\u00e0y 30\/6\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 86\/2024\/TT-BTC. M\u1ed7i khi doanh nghi\u1ec7p Vi\u1ec7t Nam tr\u1ea3 ti\u1ec1n qu\u1ea3ng c\u00e1o cho [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8408,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,11],"tags":[],"class_list":["post-8407","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-nha-thau"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8407","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=8407"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8407\/revisions"}],"predecessor-version":[{"id":8411,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8407\/revisions\/8411"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8408"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}