{"id":8645,"date":"2026-10-27T10:37:14","date_gmt":"2026-10-27T03:37:14","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8645"},"modified":"2026-10-27T10:37:14","modified_gmt":"2026-10-27T03:37:14","slug":"bo-chung-tu-thay-the-hop-dong-giay-giai-trinh-thue-nha-thau-meta","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/bo-chung-tu-thay-the-hop-dong-giay-giai-trinh-thue-nha-thau-meta\/","title":{"rendered":"B\u1ed9 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p \u0111\u1ed3ng gi\u1ea5y gi\u1ea3i tr\u00ecnh thu\u1ebf nh\u00e0 th\u1ea7u META g\u1ed3m nh\u1eefng g\u00ec?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/bo-chung-tu-thay-the-hop-dong-giay-giai-trinh-thue-nha-thau-meta-gom-nhung-gi-138107559.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">B\u1ed9 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p \u0111\u1ed3ng gi\u1ea5y gi\u1ea3i tr\u00ecnh thu\u1ebf nh\u00e0 th\u1ea7u META g\u1ed3m nh\u1eefng g\u00ec<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p ch\u1ea1y qu\u1ea3ng c\u00e1o Facebook, Instagram \u0111ang ph\u1ea3i tr\u1ea3 l\u1eddi tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n. Ph\u1ea7n l\u1edbn doanh nghi\u1ec7p Vi\u1ec7t Nam kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng gi\u1ea5y v\u1edbi Meta. M\u1ecdi giao d\u1ecbch di\u1ec5n ra qua t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o v\u00e0 th\u1ebb thanh to\u00e1n. Ng\u00e0y 20\/10\/2026, Thu\u1ebf c\u01a1 s\u1edf 2 TP. H\u1ed3 Ch\u00ed Minh ban h\u00e0nh <\/span><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-13194tcs2qldn2-ngay-20102026-huong-dan-ke-khai-nop-thue-nha-thau-voi-meta-the-nao-138107961.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/span><\/a><span style=\"font-weight: 400;\">, ch\u1ec9 r\u00f5 nh\u1eefng h\u1ed3 s\u01a1, d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c d\u00f9ng thay cho h\u1ee3p \u0111\u1ed3ng k\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd n\u0103m 2026 thay \u0111\u1ed5i l\u1edbn. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-89-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-252-2026-ND-CP-714011.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 <\/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;\">Th\u00f4ng t\u01b0 90\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf, c\u00f9ng ban h\u00e0nh ng\u00e0y 30\/6\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026. Trong khi \u0111\u00f3, h\u01b0\u1edbng d\u1eabn v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p thay thu\u1ebf cho Meta gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng ch\u01b0a \u0111\u1ed3ng nh\u1ea5t. M\u1ed9t b\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 l\u00e0 l\u1edbp b\u1ea3o v\u1ec7 \u0111\u1ea7u ti\u00ean c\u1ee7a doanh nghi\u1ec7p khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 B\u1ed9 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p \u0111\u1ed3ng gi\u1ea5y gi\u1ea3i tr\u00ecnh thu\u1ebf nh\u00e0 th\u1ea7u META g\u1ed3m nh\u1eefng g\u00ec<\/b><\/h2>\n<figure id=\"attachment_8648\" aria-describedby=\"caption-attachment-8648\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8648\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Bo-chung-tu-thay-the-hop-dong-giay-giai-trinh-thue-nha-thau-META-gom-nhung-gi.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 B\u1ed9 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p \u0111\u1ed3ng gi\u1ea5y gi\u1ea3i tr\u00ecnh thu\u1ebf nh\u00e0 th\u1ea7u META g\u1ed3m nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Bo-chung-tu-thay-the-hop-dong-giay-giai-trinh-thue-nha-thau-META-gom-nhung-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Bo-chung-tu-thay-the-hop-dong-giay-giai-trinh-thue-nha-thau-META-gom-nhung-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Bo-chung-tu-thay-the-hop-dong-giay-giai-trinh-thue-nha-thau-META-gom-nhung-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Bo-chung-tu-thay-the-hop-dong-giay-giai-trinh-thue-nha-thau-META-gom-nhung-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Bo-chung-tu-thay-the-hop-dong-giay-giai-trinh-thue-nha-thau-META-gom-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8648\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 B\u1ed9 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p \u0111\u1ed3ng gi\u1ea5y gi\u1ea3i tr\u00ecnh thu\u1ebf nh\u00e0 th\u1ea7u META g\u1ed3m nh\u1eefng g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p \u0111\u1ed3ng gi\u1ea5y gi\u1ea3i tr\u00ecnh thu\u1ebf nh\u00e0 th\u1ea7u Meta l\u00e0 t\u1eadp h\u1ed3 s\u01a1, d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed g\u1ed3m <\/span><b>\u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 (Terms of Service)<\/b><span style=\"font-weight: 400;\">, <\/span><b>Bi\u00ean lai thanh to\u00e1n\/h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (Receipt\/Invoice)<\/b><span style=\"font-weight: 400;\"> v\u00e0 <\/span><b>l\u1ecbch s\u1eed giao d\u1ecbch tr\u00ean t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o k\u00e8m ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t qua ng\u00e2n h\u00e0ng<\/b><span style=\"font-weight: 400;\">, theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 n\u0103m 2026.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec:<\/b><span style=\"font-weight: 400;\"> l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00c1p d\u1ee5ng cho ai:<\/b><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng gi\u1ea5y k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi Meta, giao d\u1ecbch qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khi n\u00e0o c\u1ea7n:<\/b><span style=\"font-weight: 400;\"> xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u (theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2). Tr\u00ean th\u1ef1c t\u1ebf, n\u00ean l\u01b0u tr\u1eef ngay t\u1eeb l\u1ea7n thanh to\u00e1n \u0111\u1ea7u ti\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/cdn.thuvienphapluat.vn\/\/uploads\/Hoidapphapluat\/2026\/DTT\/26102026\/CV-13194.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem ngay to\u00e0n v\u0103n C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 t\u1ea1i \u0111\u00e2y<\/span><\/a><span style=\"font-weight: 400;\">.\u00a0\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ed9 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p \u0111\u1ed3ng gi\u1ea5y gi\u1ea3i tr\u00ecnh thu\u1ebf nh\u00e0 th\u1ea7u META g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_8646\" aria-describedby=\"caption-attachment-8646\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8646\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Bo-chung-tu-thay-the-hop-dong-giay-giai-trinh-thue-nha-thau-META-gom-nhung-gi-2.jpg\" alt=\"B\u1ed9 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p \u0111\u1ed3ng gi\u1ea5y gi\u1ea3i tr\u00ecnh thu\u1ebf nh\u00e0 th\u1ea7u META g\u1ed3m nh\u1eefng g\u00ec?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Bo-chung-tu-thay-the-hop-dong-giay-giai-trinh-thue-nha-thau-META-gom-nhung-gi-2.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Bo-chung-tu-thay-the-hop-dong-giay-giai-trinh-thue-nha-thau-META-gom-nhung-gi-2-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Bo-chung-tu-thay-the-hop-dong-giay-giai-trinh-thue-nha-thau-META-gom-nhung-gi-2-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Bo-chung-tu-thay-the-hop-dong-giay-giai-trinh-thue-nha-thau-META-gom-nhung-gi-2-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Bo-chung-tu-thay-the-hop-dong-giay-giai-trinh-thue-nha-thau-META-gom-nhung-gi-2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8646\" class=\"wp-caption-text\">B\u1ed9 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p \u0111\u1ed3ng gi\u1ea5y gi\u1ea3i tr\u00ecnh thu\u1ebf nh\u00e0 th\u1ea7u META g\u1ed3m nh\u1eefng g\u00ec?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p \u0111\u1ed3ng gi\u1ea5y gi\u1ea3i tr\u00ecnh thu\u1ebf nh\u00e0 th\u1ea7u META g\u1ed3m 3 nh\u00f3m h\u1ed3 s\u01a1, d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed. C\u0103n c\u1ee9 l\u00e0 <\/span><a href=\"https:\/\/thue.man.net.vn\/cong-van-13194-tcs2-qldn2\/\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 20\/10\/2026 c\u1ee7a Thu\u1ebf c\u01a1 s\u1edf 2 TP. H\u1ed3 Ch\u00ed Minh, h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 c\u1ee7a nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 quy \u0111\u1ecbnh nguy\u00ean v\u0103n th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung v\u1ec1 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p \u0111\u1ed3ng k\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c tr\u00edch nguy\u00ean v\u0103n nh\u01b0 sau:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">&#8220;Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng gi\u1ea5y k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi Meta m\u00e0 giao d\u1ecbch qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, C\u00f4ng ty \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c h\u1ed3 s\u01a1, d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi C\u01a1 quan Thu\u1ebf y\u00eau c\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, c\u1ee5 th\u1ec3:<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">&#8211; \u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 c\u1ee7a Meta (Terms of Service).<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">&#8211; Bi\u00ean lai thanh to\u00e1n\/h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (Receipt\/Invoice).<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">&#8211; L\u1ecbch s\u1eed giao d\u1ecbch tr\u00ean t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t qua ng\u00e2n h\u00e0ng.&#8221;<\/span><\/i><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 3 \u0111i\u1ec3m c\u1ea7n \u0111\u1ecdc k\u1ef9 trong \u0111o\u1ea1n tr\u00edch n\u00e0y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng gi\u1ea5y k\u00fd tr\u1ef1c ti\u1ebfp v\u00e0 giao d\u1ecbch qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed. C\u00f4ng v\u0103n ch\u1ec9 h\u01b0\u1edbng d\u1eabn cho tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch:<\/b><span style=\"font-weight: 400;\"> l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. \u0110o\u1ea1n tr\u00edch x\u00e1c \u0111\u1ecbnh b\u1ed9 h\u1ed3 s\u01a1 l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. Vi\u1ec7c doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay hay kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh ri\u00eang, nh\u01b0 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\"><b>Ngh\u0129a v\u1ee5 \u0111i k\u00e8m:<\/b><span style=\"font-weight: 400;\"> l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u, theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>T\u1eebng ch\u1ee9ng t\u1eeb trong b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111i\u1ec1u g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1eddi m\u1ed9t c\u00e2u h\u1ecfi kh\u00e1c nhau c\u1ee7a c\u01a1 quan thu\u1ebf. Thi\u1ebfu m\u1ed9t m\u1eaft x\u00edch, c\u1ea3 b\u1ed9 h\u1ed3 s\u01a1 y\u1ebfu \u0111i.<\/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: 27.7415%;\"><b>Ch\u1ee9ng t\u1eeb<\/b><\/td>\n<td style=\"text-align: center; width: 32.9702%;\"><b>Ch\u1ee9ng minh \u0111i\u1ec1u g\u00ec<\/b><\/td>\n<td style=\"text-align: center; width: 38.5621%;\"><b>L\u01b0u \u00fd th\u1ef1c t\u1ebf khi l\u01b0u tr\u1eef<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.7415%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 (Terms of Service)<\/span><\/td>\n<td style=\"width: 32.9702%;\"><span style=\"font-weight: 400;\">T\u1ed3n t\u1ea1i quan h\u1ec7 cung c\u1ea5p d\u1ecbch v\u1ee5, b\u00ean cung c\u1ea5p, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n<\/span><\/td>\n<td style=\"width: 38.5621%;\"><span style=\"font-weight: 400;\">L\u01b0u b\u1ea3n PDF c\u00f3 ghi ng\u00e0y truy xu\u1ea5t, v\u00ec Meta c\u00f3 th\u1ec3 c\u1eadp nh\u1eadt \u0111i\u1ec1u kho\u1ea3n theo th\u1eddi gian<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.7415%;\"><span style=\"font-weight: 400;\">Bi\u00ean lai thanh to\u00e1n\/h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (Receipt\/Invoice)<\/span><\/td>\n<td style=\"width: 32.9702%;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n, ng\u00e0y l\u1eadp, b\u00ean mua, b\u00ean b\u00e1n c\u1ee7a t\u1eebng giao d\u1ecbch<\/span><\/td>\n<td style=\"width: 38.5621%;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin ng\u01b0\u1eddi mua ph\u1ea3i \u0111\u00fang t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.7415%;\"><span style=\"font-weight: 400;\">L\u1ecbch s\u1eed giao d\u1ecbch tr\u00ean t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o<\/span><\/td>\n<td style=\"width: 32.9702%;\"><span style=\"font-weight: 400;\">Chi ti\u00eau th\u1ef1c t\u1ebf theo th\u1eddi gian, chi\u1ebfn d\u1ecbch, g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\n<td style=\"width: 38.5621%;\"><span style=\"font-weight: 400;\">Xu\u1ea5t b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 theo th\u00e1ng, kh\u1edbp v\u1edbi bi\u00ean lai<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.7415%;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t qua ng\u00e2n h\u00e0ng<\/span><\/td>\n<td style=\"width: 32.9702%;\"><span style=\"font-weight: 400;\">D\u00f2ng ti\u1ec1n th\u1ef1c s\u1ef1 \u0111i ra t\u1eeb t\u00e0i kho\u1ea3n, th\u1ebb c\u1ee7a doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"width: 38.5621%;\"><span style=\"font-weight: 400;\">Sao k\u00ea ph\u1ea3i kh\u1edbp s\u1ed1 ti\u1ec1n, ng\u00e0y v\u1edbi bi\u00ean lai; l\u01b0u c\u1ea3 ph\u1ea7n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, ph\u00ed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>V\u00ec sao b\u1ed9 ch\u1ee9ng t\u1eeb n\u00e0y quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb l\u1edbn nh\u1ea5t c\u1ee7a b\u1ed9 ch\u1ee9ng t\u1eeb n\u1eb1m \u1edf 3 ch\u1ee9c n\u0103ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> ng\u00e0y thanh to\u00e1n v\u00e0 s\u1ed1 ti\u1ec1n tr\u00ean ch\u1ee9ng t\u1eeb l\u00e0 d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u1ec3 l\u1eadp T\u1edd khai m\u1eabu 01\/NTNN, NCCNN 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\"><b>Ch\u1ee9ng minh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN:<\/b><span style=\"font-weight: 400;\"> theo \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 v\u00e0 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, kho\u1ea3n chi ph\u1ea3i th\u1ef1c t\u1ebf ph\u00e1t sinh, li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t kinh doanh, c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi t\u1eebng l\u1ea7n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ea1o d\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n:<\/b><span style=\"font-weight: 400;\"> ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c t\u1eeb chi ph\u00ed tr\u00ean s\u1ed5 s\u00e1ch \u0111\u1ebfn bi\u00ean lai, sao k\u00ea v\u00e0 b\u00e1o c\u00e1o chi ti\u00eau qu\u1ea3ng c\u00e1o.<\/span><\/li>\n<\/ul>\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 chi ph\u00ed qu\u1ea3ng c\u00e1o s\u1ed1 th\u01b0\u1eddng chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn \u1edf doanh nghi\u1ec7p b\u00e1n l\u1ebb, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed. Khi m\u1ed9t kho\u1ea3n chi l\u1edbn b\u1ecb lo\u1ea1i v\u00ec thi\u1ebfu ch\u1ee9ng t\u1eeb, ph\u1ea7n thu\u1ebf TNDN ph\u1ea3i n\u1ed9p th\u00eam v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p th\u01b0\u1eddng v\u01b0\u1ee3t xa chi ph\u00ed b\u1ecf ra \u0111\u1ec3 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u00fang c\u00e1ch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i chu\u1ea9n b\u1ecb b\u1ed9 ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf n\u1ed9p thay?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2, tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng gi\u1ea5y k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi Meta m\u00e0 giao d\u1ecbch qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ed9 h\u1ed3 s\u01a1, d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed n\u00eau tr\u00ean l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. Ri\u00eang ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd thu\u1ebf n\u1ed9p thay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC ng\u00e0y 30\/6\/2026 v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 86\/2024\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1 nh\u00e2n, doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">&#8220;\u0110i\u1ec1u 4. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">[&#8230;]<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><i><span>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><\/i><\/p>\n<p style=\"text-align: justify;\"><i><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><\/i><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">[&#8230;]<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">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><\/i><\/p>\n<p style=\"text-align: justify;\"><i><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><\/i><\/p>\n<p style=\"text-align: justify;\"><i><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><\/i><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">[&#8230;]&#8221;<\/span><\/i><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, 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 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf. Ri\u00eang v\u1edbi nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, \u0111i\u1ec3m h.2 \u00e1p d\u1ee5ng cho 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<h3 style=\"text-align: justify;\"><b>M\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u01b0\u1ee3c c\u1ea5p nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n 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 \u0111\u01b0\u1ee3c c\u1ea5p <\/span><b>m\u00e3 s\u1ed1 thu\u1ebf 10 ch\u1eef s\u1ed1 (m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay)<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 k\u00ea khai, n\u1ed9p thay cho m\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay. M\u00e3 n\u00e0y t\u00e1ch bi\u1ec7t v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p \u0111ang d\u00f9ng \u0111\u1ec3 khai thu\u1ebf GTGT, TNDN h\u1eb1ng k\u1ef3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n d\u00f9ng \u0111\u1ebfn b\u1ed9 ch\u1ee9ng t\u1eeb?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh t\u1ea1i C\u00f4ng v\u0103n 13194\/TCS2-QLDN2, d\u00f9 Meta \u0111\u00e3 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i Vi\u1ec7t Nam, n\u1ebfu h\u00f3a \u0111\u01a1n c\u1ee7a Meta ch\u01b0a t\u00ednh thu\u1ebf GTGT 10% th\u00ec doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u1eabn ph\u1ea3i \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay v\u00e0 l\u1eadp T\u1edd khai m\u1eabu 01\/NTNN \u0111\u1ec3 kh\u1ea5u tr\u1eeb, n\u1ed9p thay <\/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;\"> v\u00e0 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">thu\u1ebf TNDN<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c th\u1eddi \u0111i\u1ec3m c\u1ea7n c\u00f3 b\u1ed9 ch\u1ee9ng t\u1eeb trong tay:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khi thanh to\u00e1n cho Meta:<\/b><span style=\"font-weight: 400;\"> l\u01b0u bi\u00ean lai v\u00e0 sao k\u00ea ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khi k\u00ea khai n\u1ed9p thay:<\/b><span style=\"font-weight: 400;\"> s\u1ed1 ti\u1ec1n, ng\u00e0y thanh to\u00e1n l\u00e0 d\u1eef li\u1ec7u \u0111i\u1ec1n v\u00e0o T\u1edd khai 01\/NTNN, NCCNN (Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khi quy\u1ebft to\u00e1n thu\u1ebf TNDN:<\/b><span style=\"font-weight: 400;\"> ch\u1ee9ng minh kho\u1ea3n chi qu\u1ea3ng c\u00e1o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra ho\u1eb7c khi ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> xu\u1ea5t tr\u00ecnh theo y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t thay \u0111\u1ed5i th\u1ef1c t\u1ebf c\u1ea7n theo d\u00f5i: theo th\u00f4ng b\u00e1o c\u1ee7a Meta \u0111\u01b0\u1ee3c nhi\u1ec1u \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n t\u1ed5ng h\u1ee3p, t\u1eeb ng\u00e0y 12\/10\/2026, doanh nghi\u1ec7p \u0111\u00e3 x\u00e1c minh th\u00e0nh c\u00f4ng th\u00f4ng tin t\u1ed5 ch\u1ee9c, m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean t\u00e0i kho\u1ea3n s\u1ebd kh\u00f4ng b\u1ecb Meta t\u00ednh VAT tr\u00ean h\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o. Khi \u0111\u00f3, h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 VAT 10%, v\u00e0 \u0111\u00e2y ch\u00ednh l\u00e0 t\u00ecnh hu\u1ed1ng C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 y\u00eau c\u1ea7u n\u1ed9p thay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u01a1 quan thu\u1ebf x\u1eed l\u00fd h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC quy \u0111\u1ecbnh vi\u1ec7c x\u1eed l\u00fd t\u1ea1i c\u01a1 quan thu\u1ebf khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh:<\/b><span style=\"font-weight: 400;\"> H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf t\u1ef1 \u0111\u1ed9ng ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 g\u1eedi k\u1ebft qu\u1ea3 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c kh\u00f4ng c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf k\u00e8m theo l\u00fd do cho h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i tr\u1ee5 s\u1edf d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd; gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3; ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c; ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng t\u1ed5 h\u1ee3p t\u00e1c, h\u1ed9 kinh doanh; ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 b\u1ecb chia, b\u1ecb s\u00e1p nh\u1eadp, b\u1ecb h\u1ee3p nh\u1ea5t:<\/b><span style=\"font-weight: 400;\"> c\u01a1 quan thu\u1ebf x\u1eed l\u00fd, c\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c, ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10, \u0110i\u1ec1u 15, \u0110i\u1ec1u 16, \u0110i\u1ec1u 24, \u0110i\u1ec1u 29, \u0110i\u1ec1u 30 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC. H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf t\u1ef1 \u0111\u1ed9ng ki\u1ec3m tra v\u00e0 g\u1eedi k\u1ebft qu\u1ea3 sang h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0o h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1, th\u00f4ng b\u00e1o kh\u00e1c:<\/b><span style=\"font-weight: 400;\"> H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf t\u1ef1 \u0111\u1ed9ng ki\u1ec3m tra, c\u1eadp nh\u1eadt th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o H\u1ec7 th\u1ed1ng d\u1ef1a tr\u00ean th\u00f4ng tin do h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh g\u1eedi \u0111\u1ebfn. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed th\u00ec k\u1ebft qu\u1ea3 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ed3ng th\u1eddi \u0111\u1ebfn t\u00e0i kho\u1ea3n v\u00e0 \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd khi \u0111\u1ecdc quy \u0111\u1ecbnh: vi\u1ec7c g\u1eedi k\u1ebft qu\u1ea3 \u0111\u1ed3ng th\u1eddi \u0111\u1ebfn t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i nh\u00f3m &#8220;c\u00e1c h\u1ed3 s\u01a1, th\u00f4ng b\u00e1o kh\u00e1c&#8221;, \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u00e0o \u0111i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb thu\u1ebf nh\u00e0 th\u1ea7u Meta?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh g\u1ed3m lu\u1eadt, ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 v\u00e0 c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n tr\u1ef1c ti\u1ebfp li\u00ean quan.<\/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: 36.6739%;\"><b>V\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center; width: 17.2113%;\"><b>Ng\u00e0y ban h\u00e0nh, hi\u1ec7u l\u1ef1c<\/b><\/td>\n<td style=\"text-align: center; width: 45.4611%;\"><b>N\u1ed9i dung li\u00ean quan<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.6739%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/span><\/td>\n<td style=\"width: 17.2113%;\"><span style=\"font-weight: 400;\">\u0110ang c\u00f3 hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"width: 45.4611%;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd g\u1ed1c v\u1ec1 \u0111\u0103ng k\u00fd, khai, n\u1ed9p thu\u1ebf; \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.6739%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 17.2113%;\"><span style=\"font-weight: 400;\">\u0110ang c\u00f3 hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"width: 45.4611%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 43: c\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.6739%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"width: 17.2113%;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh 30\/6\/2026, hi\u1ec7u l\u1ef1c 01\/7\/2026<\/span><\/td>\n<td style=\"width: 45.4611%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, thay th\u1ebf Th\u00f4ng t\u01b0 80\/2021\/TT-BTC; Ph\u1ee5 l\u1ee5c I c\u00f3 M\u1eabu 01\/NTNN, NCCNN; l\u00e0 c\u0103n c\u1ee9 l\u01b0u tr\u1eef, xu\u1ea5t tr\u00ecnh ch\u1ee9ng t\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.6739%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 90\/2026\/TT-BTC<\/span><\/td>\n<td style=\"width: 17.2113%;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh 30\/6\/2026, hi\u1ec7u l\u1ef1c 01\/7\/2026<\/span><\/td>\n<td style=\"width: 45.4611%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf, thay th\u1ebf Th\u00f4ng t\u01b0 86\/2024\/TT-BTC; \u0110i\u1ec1u 4 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, \u0110i\u1ec1u 6 v\u1ec1 x\u1eed l\u00fd h\u1ed3 s\u01a1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.6739%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 17.2113%;\"><span style=\"font-weight: 400;\">\u0110ang c\u00f3 hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"width: 45.4611%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 9: \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.6739%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf GTGT 2024 (s\u1ed1 48\/2024\/QH15)<\/span><\/td>\n<td style=\"width: 17.2113%;\"><span style=\"font-weight: 400;\">\u0110ang c\u00f3 hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"width: 45.4611%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 14: \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.6739%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 17.2113%;\"><span style=\"font-weight: 400;\">\u0110ang c\u00f3 hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"width: 45.4611%;\"><span style=\"font-weight: 400;\">Th\u1ec3 th\u1ee9c, n\u1ed9i dung h\u00f3a \u0111\u01a1n; h\u00f3a \u0111\u01a1n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng theo th\u1ec3 th\u1ee9c n\u00e0y n\u00ean kh\u00f4ng d\u00f9ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.6739%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/span><\/td>\n<td style=\"width: 17.2113%;\"><span style=\"font-weight: 400;\">Ng\u00e0y 20\/10\/2026, Thu\u1ebf c\u01a1 s\u1edf 2 TP. H\u1ed3 Ch\u00ed Minh<\/span><\/td>\n<td style=\"width: 45.4611%;\"><span style=\"font-weight: 400;\">B\u1ed9 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p \u0111\u1ed3ng gi\u1ea5y; ngh\u0129a v\u1ee5 n\u1ed9p thay khi h\u00f3a \u0111\u01a1n Meta ch\u01b0a t\u00ednh VAT 10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.6739%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4664\/KHH-QLDN1 (Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a) v\u00e0 C\u00f4ng v\u0103n 7279\/TNI-QLDN2 (Thu\u1ebf t\u1ec9nh T\u00e2y Ninh)<\/span><\/td>\n<td style=\"width: 17.2113%;\"><span style=\"font-weight: 400;\">N\u0103m 2026<\/span><\/td>\n<td style=\"width: 45.4611%;\"><span style=\"font-weight: 400;\">Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 t\u1ef1 \u0111\u0103ng k\u00fd, n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed th\u00ec doanh nghi\u1ec7p Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i kh\u1ea5u tr\u1eeb, n\u1ed9p thay<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean v\u0103n kho\u1ea3n 3 \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">&#8220;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 khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i 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 th\u00ec th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i. Nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay.&#8221;<\/span><\/i><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang nh\u1ea5t n\u0103m 2026. Hai c\u00e1ch ti\u1ebfp c\u1eadn \u0111ang c\u00f9ng t\u1ed3n t\u1ea1i:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 408px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center; height: 80px;\"><b>Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh (C\u00f4ng v\u0103n 13194\/TCS2-QLDN2)<\/b><\/td>\n<td style=\"text-align: center; height: 80px;\"><b>Thu\u1ebf Kh\u00e1nh H\u00f2a, T\u00e2y Ninh (C\u00f4ng v\u0103n 4664\/KHH-QLDN1, C\u00f4ng v\u0103n 7279\/TNI-QLDN2)<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 mi\u1ec5n ngh\u0129a v\u1ee5 n\u1ed9p thay n\u1ebfu h\u00f3a \u0111\u01a1n ch\u01b0a t\u00ednh VAT 10%<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Nh\u00e0 cung c\u1ea5p l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay 10 s\u1ed1<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Ph\u1ea3i \u0111\u0103ng k\u00fd<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">T\u1edd khai 01\/NTNN<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Ph\u1ea3i l\u1eadp, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf GTGT, TNDN<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">B\u1ed9 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo c\u00f4ng v\u0103n<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Invoice t\u1eeb h\u1ec7 th\u1ed1ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n ng\u00e2n h\u00e0ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean h\u00f3a \u0111\u01a1n Meta<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ph\u1ea7n n\u1ed9i dung \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn kh\u00f4ng \u0111\u1ec1 c\u1eadp; \u00e1p d\u1ee5ng \u0111i\u1ec1u ki\u1ec7n chung t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT 2024<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, do h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1ec3 th\u1ee9c theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case study: m\u1ed9t doanh nghi\u1ec7p t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh x\u1eed l\u00fd ch\u1ee9ng t\u1eeb qu\u1ea3ng c\u00e1o Meta ra sao?<\/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 x\u00e2y d\u1ef1ng t\u1eeb c\u00e1c v\u01b0\u1edbng m\u1eafc \u0111i\u1ec3n h\u00ecnh m\u00e0 doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u01b0\u1eddng g\u1eb7p. T\u00ean doanh nghi\u1ec7p v\u00e0 s\u1ed1 li\u1ec7u mang t\u00ednh minh h\u1ecda.<\/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 Th\u01b0\u01a1ng m\u1ea1i A kinh doanh m\u1ef9 ph\u1ea9m tr\u1ef1c tuy\u1ebfn t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. Qu\u00fd 3\/2026, c\u00f4ng ty chi qu\u1ea3ng c\u00e1o Meta t\u1ed5ng c\u1ed9ng 450 tri\u1ec7u \u0111\u1ed3ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e1ng 7: 120 tri\u1ec7u \u0111\u1ed3ng, trong \u0111\u00f3 30 tri\u1ec7u \u0111\u1ed3ng thanh to\u00e1n b\u1eb1ng th\u1ebb t\u00edn d\u1ee5ng c\u00e1 nh\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e1ng 8: 150 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e1ng 9: 180 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng gi\u1ea5y v\u1edbi Meta. H\u00f3a \u0111\u01a1n Meta kh\u00f4ng th\u1ec3 hi\u1ec7n thu\u1ebf GTGT 10%. Th\u00e1ng 10\/2026, sau khi \u0111\u1ecdc C\u00f4ng v\u0103n 13194\/TCS2-QLDN2, k\u1ebf to\u00e1n tr\u01b0\u1edfng r\u00e0 so\u00e1t l\u1ea1i h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng l\u1ed7 h\u1ed5ng \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n<\/b><\/h3>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u00ean lai sai th\u00f4ng tin ng\u01b0\u1eddi mua:<\/b><span style=\"font-weight: 400;\"> ph\u1ea7n Payment Settings ch\u1ec9 ghi t\u00ean trang b\u00e1n h\u00e0ng, kh\u00f4ng c\u00f3 t\u00ean c\u00f4ng ty, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thanh to\u00e1n b\u1eb1ng th\u1ebb c\u00e1 nh\u00e2n:<\/b><span style=\"font-weight: 400;\"> 30 tri\u1ec7u \u0111\u1ed3ng th\u00e1ng 7 kh\u00f4ng \u0111i ra t\u1eeb t\u00e0i kho\u1ea3n, th\u1ebb c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng l\u01b0u \u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5:<\/b><span style=\"font-weight: 400;\"> c\u00f4ng ty ch\u01b0a t\u1eebng t\u1ea3i b\u1ea3n Terms of Service t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u01b0a \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay:<\/b><span style=\"font-weight: 400;\"> theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh, \u0111\u00e2y l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1t sinh khi h\u00f3a \u0111\u01a1n Meta ch\u01b0a t\u00ednh VAT 10%.<\/span><\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd t\u1eebng b\u01b0\u1edbc<\/b><\/h3>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt t\u00ean c\u00f4ng ty, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf, m\u00e3 s\u1ed1 thu\u1ebf trong Payment Settings \u0111\u1ec3 c\u00e1c bi\u00ean lai t\u1eeb nay g\u1eafn \u0111\u00fang doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea3i to\u00e0n b\u1ed9 Receipt\/Invoice c\u1ee7a qu\u00fd 3, xu\u1ea5t l\u1ecbch s\u1eed giao d\u1ecbch t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o theo th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u b\u1ea3n PDF \u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 c\u1ee7a Meta, ghi r\u00f5 ng\u00e0y truy xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu t\u1eebng bi\u00ean lai v\u1edbi sao k\u00ea th\u1ebb t\u00edn d\u1ee5ng doanh nghi\u1ec7p, l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f3 c\u1ed9t ch\u00eanh l\u1ec7ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay 10 ch\u1eef s\u1ed1 theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp T\u1edd khai m\u1eabu 01\/NTNN, NCCNN theo Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 n\u1ed9p thu\u1ebf thay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb th\u00e1ng 11\/2026, ch\u1ec9 thanh to\u00e1n Meta b\u1eb1ng th\u1ebb ho\u1eb7c t\u00e0i kho\u1ea3n \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p.<\/span><\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><b>S\u1ed1 li\u1ec7u minh h\u1ecda ngh\u0129a v\u1ee5 n\u1ed9p thay<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c theo h\u01b0\u1edbng d\u1eabn l\u1eadp T\u1edd khai 01\/NTNN, NCCNN: thu\u1ebf GTGT ph\u1ea3i n\u1ed9p b\u1eb1ng doanh thu t\u00ednh thu\u1ebf GTGT nh\u00e2n t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT; doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 doanh thu tr\u1eeb thu\u1ebf GTGT; thu\u1ebf TNDN ph\u1ea3i n\u1ed9p b\u1eb1ng doanh thu t\u00ednh thu\u1ebf TNDN nh\u00e2n t\u1ef7 l\u1ec7 thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda c\u00f4ng th\u1ee9c, b\u00e0i vi\u1ebft gi\u1ea3 \u0111\u1ecbnh t\u1ef7 l\u1ec7 5% cho c\u1ea3 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN, v\u00e0 gi\u1ea3 \u0111\u1ecbnh 450 tri\u1ec7u \u0111\u1ed3ng l\u00e0 doanh thu \u0111\u00e3 bao g\u1ed3m thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u1ef7 l\u1ec7 th\u1ef1c t\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh cho t\u1eebng ng\u00e0nh ngh\u1ec1.<\/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>Ch\u1ec9 ti\u00eau<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch t\u00ednh<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 ti\u1ec1n (tri\u1ec7u \u0111\u1ed3ng)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng thanh to\u00e1n qu\u00fd 3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">450<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p thay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">450 \u00d7 5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22,5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf TNDN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">450 &#8211; 22,5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">427,5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p thay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">427,5 \u00d7 5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21,375<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng thu\u1ebf n\u1ed9p thay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22,5 + 21,375<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">43,875<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: n\u1ebfu Meta nh\u1eadn \u0111\u1ee7 s\u1ed1 ti\u1ec1n v\u00e0 doanh nghi\u1ec7p ch\u1ecbu to\u00e0n b\u1ed9 thu\u1ebf, doanh thu t\u00ednh thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i th\u00e0nh doanh thu bao g\u1ed3m thu\u1ebf tr\u01b0\u1edbc khi \u00e1p t\u1ef7 l\u1ec7. Khi \u0111\u00f3, s\u1ed1 thu\u1ebf n\u1ed9p thay s\u1ebd cao h\u01a1n b\u1ea3ng tr\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 tr\u01b0\u1edbc v\u00e0 sau khi chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1<\/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>H\u1ea1ng m\u1ee5c<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc r\u00e0 so\u00e1t<\/b><\/td>\n<td style=\"text-align: center;\"><b>Sau r\u00e0 so\u00e1t<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed c\u00f3 \u0111\u1ee7 b\u1ed9 ch\u1ee9ng t\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">420 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed c\u00f3 r\u1ee7i ro b\u1ecb lo\u1ea1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">450 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30 tri\u1ec7u \u0111\u1ed3ng (thanh to\u00e1n b\u1eb1ng th\u1ebb c\u00e1 nh\u00e2n)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf TNDN ti\u1ec1m \u1ea9n n\u1ebfu b\u1ecb lo\u1ea1i (thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 20%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">90 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">6 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 n\u1ed9p thay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u01b0a k\u00ea khai<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u00e3 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay, k\u00ea khai v\u00e0 n\u1ed9p<\/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, kho\u1ea3n 30 tri\u1ec7u \u0111\u1ed3ng c\u00f2n l\u1ea1i c\u1ea7n th\u00eam h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u00e2y l\u00e0 kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p, nh\u01b0 quy\u1ebft \u0111\u1ecbnh giao nhi\u1ec7m v\u1ee5, \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb ho\u00e0n tr\u1ea3 qua ng\u00e2n h\u00e0ng. Kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u00e1nh gi\u00e1 c\u1ee7a c\u01a1 quan thu\u1ebf khi ki\u1ec3m tra, n\u00ean doanh nghi\u1ec7p kh\u00f4ng n\u00ean l\u1eb7p l\u1ea1i c\u00e1ch thanh to\u00e1n n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng g\u1eb7p r\u1ee7i ro g\u00ec v\u1edbi ch\u1ee9ng t\u1eeb qu\u1ea3ng c\u00e1o Meta?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb th\u1ef1c t\u1ebf ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n quy\u1ebft to\u00e1n, c\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m nh\u1eadn th\u1ea5y r\u1ee7i ro thu\u1ebf hi\u1ebfm khi \u0111\u1ebfn t\u1eeb vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng bi\u1ebft quy \u0111\u1ecbnh. R\u1ee7i ro th\u01b0\u1eddng \u0111\u1ebfn t\u1eeb nh\u1eefng chi ti\u1ebft nh\u1ecf b\u1ecb b\u1ecf qua trong v\u1eadn h\u00e0nh h\u1eb1ng ng\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: \u00c1p d\u1ee5ng sai h\u01b0\u1edbng d\u1eabn c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh v\u00e0 c\u1ee7a Thu\u1ebf Kh\u00e1nh H\u00f2a, T\u00e2y Ninh \u0111ang kh\u00e1c nhau v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p thay. Doanh nghi\u1ec7p \u0111\u1ecdc c\u00f4ng v\u0103n c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c r\u1ed3i \u00e1p d\u1ee5ng cho m\u00ecnh l\u00e0 sai l\u1ea7m ph\u1ed5 bi\u1ebfn. <\/span><b>V\u00ec sao nguy hi\u1ec3m:<\/b><span style=\"font-weight: 400;\"> c\u00e1c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111ang c\u00f3 h\u01b0\u1edbng d\u1eabn kh\u00e1c nhau cho c\u00f9ng m\u1ed9t t\u00ecnh hu\u1ed1ng, n\u00ean \u00e1p d\u1ee5ng nh\u1ea7m h\u01b0\u1edbng d\u1eabn c\u00f3 th\u1ec3 d\u1eabn t\u1edbi k\u00ea khai sai. <\/span><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> l\u00e0m theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Khi ch\u01b0a r\u00f5, g\u1eedi v\u0103n b\u1ea3n h\u1ecfi v\u00e0 l\u01b0u v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi v\u00e0o h\u1ed3 s\u01a1 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: Bi\u00ean lai kh\u00f4ng g\u1eafn v\u1edbi doanh nghi\u1ec7p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ea5t nhi\u1ec1u t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o \u0111\u01b0\u1ee3c t\u1ea1o t\u1eeb trang c\u00e1 nh\u00e2n c\u1ee7a nh\u00e2n vi\u00ean marketing. Bi\u00ean lai khi \u0111\u00f3 kh\u00f4ng th\u1ec3 hi\u1ec7n t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00f4ng ty. <\/span><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> chuy\u1ec3n t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o v\u1ec1 Business Manager \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin trong Payment Settings.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: L\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa bi\u00ean lai v\u00e0 sao k\u00ea<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bi\u00ean lai Meta c\u00f3 th\u1ec3 ghi b\u1eb1ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 kh\u00e1c v\u1edbi sao k\u00ea. Ph\u00ed chuy\u1ec3n \u0111\u1ed5i ngo\u1ea1i t\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng t\u1ea1o th\u00eam ch\u00eanh l\u1ec7ch nh\u1ecf \u1edf t\u1eebng giao d\u1ecbch. <\/span><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu h\u1eb1ng th\u00e1ng, c\u00f3 c\u1ed9t t\u1ef7 gi\u00e1, ph\u00ed ng\u00e2n h\u00e0ng v\u00e0 gi\u1ea3i th\u00edch ch\u00eanh l\u1ec7ch. Ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 c\u00e1n b\u1ed9 thu\u1ebf \u0111\u1ec1u \u0111\u00e1nh gi\u00e1 cao b\u1ea3ng \u0111\u1ed1i chi\u1ebfu n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean h\u00f3a \u0111\u01a1n Meta<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n do b\u00ean n\u01b0\u1edbc ngo\u00e0i ph\u00e1t h\u00e0nh kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. K\u00ea khai kh\u1ea5u tr\u1eeb ph\u1ea7n VAT n\u00e0y s\u1ebd b\u1ecb truy thu khi ki\u1ec3m tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 5: T\u1ef1 tr\u00edch ti\u1ec1n thu\u1ebf khi\u1ebfn t\u00e0i kho\u1ea3n b\u1ecb gi\u00e1n \u0111o\u1ea1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p t\u1ef1 \u00fd gi\u1eef l\u1ea1i ti\u1ec1n thu\u1ebf khi thanh to\u00e1n, t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o c\u00f3 th\u1ec3 b\u1ecb Meta kh\u00f3a t\u1ef1 \u0111\u1ed9ng. Th\u1ef1c t\u1ebf, doanh nghi\u1ec7p th\u01b0\u1eddng thanh to\u00e1n \u0111\u1ee7 cho Meta v\u00e0 t\u1ef1 ch\u1ecbu ph\u1ea7n thu\u1ebf n\u1ed9p thay. Khi \u0111\u00f3, kho\u1ea3n thu\u1ebf n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ef1 tr\u00f9 trong ng\u00e2n s\u00e1ch qu\u1ea3ng c\u00e1o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kinh nghi\u1ec7m x\u1eed l\u00fd t\u1ed1i \u01b0u t\u1eeb MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network t\u1eadp trung v\u00e0o vi\u1ec7c bi\u1ebfn b\u1ed9 ch\u1ee9ng t\u1eeb th\u00e0nh quy tr\u00ecnh \u0111\u1ecbnh k\u1ef3, thay v\u00ec ch\u1ec9 gom h\u1ed3 s\u01a1 khi s\u1eafp quy\u1ebft to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt th\u00f4ng tin doanh nghi\u1ec7p trong Payment Settings ngay khi m\u1edf t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u PDF \u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 m\u1ed7i khi Meta th\u00f4ng b\u00e1o c\u1eadp nh\u1eadt<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea3i bi\u00ean lai v\u00e0 xu\u1ea5t l\u1ecbch s\u1eed giao d\u1ecbch v\u00e0o ng\u00e0y cu\u1ed1i m\u1ed7i th\u00e1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu v\u1edbi sao k\u00ea ng\u00e2n h\u00e0ng tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 th\u00e1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 n\u1ed9p thay theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 theo k\u1ef3, s\u1eb5n s\u00e0ng xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u<\/span><\/li>\n<\/ul>\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 c\u00f3 ngh\u0129a l\u00e0 t\u00ecm c\u00e1ch n\u1ed9p \u00edt thu\u1ebf h\u01a1n. \u0110\u00f3 l\u00e0 vi\u1ec7c b\u1ea3o \u0111\u1ea3m m\u1ecdi kho\u1ea3n chi h\u1ee3p l\u1ec7 \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng \u0111\u1ed3ng chi ph\u00ed n\u00e0o b\u1ecb lo\u1ea1i ch\u1ec9 v\u00ec thi\u1ebfu m\u1ed9t t\u1edd bi\u00ean lai.<\/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;\">B\u1ed9 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p \u0111\u1ed3ng gi\u1ea5y gi\u1ea3i tr\u00ecnh thu\u1ebf nh\u00e0 th\u1ea7u META g\u1ed3m nh\u1eefng g\u00ec \u0111\u00e3 \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 tr\u1ea3 l\u1eddi r\u00f5: \u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5, Bi\u00ean lai thanh to\u00e1n\/h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, l\u1ecbch s\u1eed giao d\u1ecbch tr\u00ean t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t qua ng\u00e2n h\u00e0ng. B\u1ed9 h\u1ed3 s\u01a1 n\u00e0y l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC; \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 ch\u1ee9ng minh kho\u1ea3n chi khi x\u00e9t \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Trong b\u1ed1i c\u1ea3nh h\u01b0\u1edbng d\u1eabn gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng ch\u01b0a th\u1ed1ng nh\u1ea5t, h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 ch\u00ednh l\u00e0 l\u1ef1a ch\u1ecdn an to\u00e0n nh\u1ea5t.<\/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 b\u1ed9 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p \u0111\u1ed3ng v\u1edbi Meta<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng gi\u1ea5y v\u1edbi Meta th\u00ec chi ph\u00ed qu\u1ea3ng c\u00e1o c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15. Theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng gi\u1ea5y k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi Meta m\u00e0 giao d\u1ecbch qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, c\u00f4ng ty \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 (Terms of Service), Bi\u00ean lai thanh to\u00e1n\/h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (Receipt\/Invoice), l\u1ecbch s\u1eed giao d\u1ecbch tr\u00ean t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t qua ng\u00e2n h\u00e0ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Meta \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p thay kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y \u0111\u1ecba ph\u01b0\u01a1ng. Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh h\u01b0\u1edbng d\u1eabn v\u1eabn ph\u1ea3i n\u1ed9p thay n\u1ebfu h\u00f3a \u0111\u01a1n Meta ch\u01b0a t\u00ednh VAT 10%. Thu\u1ebf Kh\u00e1nh H\u00f2a, T\u00e2y Ninh h\u01b0\u1edbng d\u1eabn kh\u00f4ng ph\u1ea3i n\u1ed9p thay khi nh\u00e0 cung c\u1ea5p \u0111\u00e3 t\u1ef1 \u0111\u0103ng k\u00fd, n\u1ed9p thu\u1ebf. Doanh nghi\u1ec7p l\u00e0m theo c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay c\u00f3 ph\u1ea3i l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00f4ng ty kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. \u0110\u00e2y l\u00e0 m\u00e3 10 ch\u1eef s\u1ed1 c\u1ea5p ri\u00eang theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC, d\u00f9ng \u0111\u1ec3 k\u00ea khai, n\u1ed9p thay cho m\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n Meta c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. H\u00f3a \u0111\u01a1n do b\u00ean n\u01b0\u1edbc ngo\u00e0i ph\u00e1t h\u00e0nh kh\u00f4ng d\u00f9ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u1ea3i l\u01b0u b\u1ed9 ch\u1ee9ng t\u1eeb \u1edf \u0111\u00e2u v\u00e0 xu\u1ea5t tr\u00ecnh khi n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u, theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. N\u00ean l\u01b0u theo t\u1eebng th\u00e1ng, c\u00f3 b\u1ea3ng \u0111\u1ed1i chi\u1ebfu k\u00e8m theo.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ed9 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p \u0111\u1ed3ng gi\u1ea5y gi\u1ea3i tr\u00ecnh thu\u1ebf nh\u00e0 th\u1ea7u META g\u1ed3m nh\u1eefng g\u00ec l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p ch\u1ea1y qu\u1ea3ng c\u00e1o Facebook, Instagram \u0111ang ph\u1ea3i tr\u1ea3 l\u1eddi tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n. Ph\u1ea7n l\u1edbn doanh nghi\u1ec7p Vi\u1ec7t Nam kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng gi\u1ea5y v\u1edbi Meta. M\u1ecdi giao [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8647,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8645","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8645","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=8645"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8645\/revisions"}],"predecessor-version":[{"id":8649,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8645\/revisions\/8649"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8647"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}