{"id":8656,"date":"2026-10-27T11:59:42","date_gmt":"2026-10-27T04:59:42","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8656"},"modified":"2026-10-27T11:59:42","modified_gmt":"2026-10-27T04:59:42","slug":"khong-nop-to-khai-thue-nha-thau-phat-bao-nhieu","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/khong-nop-to-khai-thue-nha-thau-phat-bao-nhieu\/","title":{"rendered":"Kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea1t bao nhi\u00eau 2026?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/khong-nop-to-khai-thue-nha-thau-phat-bao-nhieu-2026-138108306.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea1t bao nhi\u00eau 2026<\/span><\/a><span style=\"font-weight: 400;\">? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi m\u00e0 m\u1ecdi doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 giao d\u1ecbch v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u c\u1ea7n tr\u1ea3 l\u1eddi r\u00f5. T\u1eeb n\u0103m 2026, h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c x\u1eed ph\u1ea1t theo \u0110i\u1ec1u 13 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 10 \u0110i\u1ec1u 1 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-310-2025-ND-CP-sua-doi-Nghi-dinh-125-2020-ND-CP-xu-phat-hanh-chinh-linh-vuc-thue-478004.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, v\u1edbi m\u1ee9c ph\u1ea1t ti\u1ec1n cao nh\u1ea5t trong khung l\u00e0 25.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ee7i ro kh\u00f4ng d\u1eebng \u1edf khung ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 th\u1eddi h\u1ea1n. N\u1ebfu kh\u00f4ng n\u1ed9p t\u1edd khai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf theo \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a t\u1eebng tr\u01b0\u1eddng h\u1ee3p, tr\u00edch d\u1eabn nguy\u00ean v\u0103n quy \u0111\u1ecbnh v\u00e0 chia s\u1ebb kinh nghi\u1ec7m x\u1eed l\u00fd t\u1eeb c\u00e1c chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea1t bao nhi\u00eau 2026<\/b><\/h2>\n<figure id=\"attachment_8659\" aria-describedby=\"caption-attachment-8659\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8659\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thong-tin-tom-tat-ve-khong-nop-to-khai-thue-nha-thau-phat-bao-nhieu-2026.jpg\" alt=\"Th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea1t bao nhi\u00eau 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thong-tin-tom-tat-ve-khong-nop-to-khai-thue-nha-thau-phat-bao-nhieu-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thong-tin-tom-tat-ve-khong-nop-to-khai-thue-nha-thau-phat-bao-nhieu-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thong-tin-tom-tat-ve-khong-nop-to-khai-thue-nha-thau-phat-bao-nhieu-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thong-tin-tom-tat-ve-khong-nop-to-khai-thue-nha-thau-phat-bao-nhieu-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thong-tin-tom-tat-ve-khong-nop-to-khai-thue-nha-thau-phat-bao-nhieu-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8659\" class=\"wp-caption-text\">Th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea1t bao nhi\u00eau 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u n\u0103m 2026 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u00f9y theo tr\u01b0\u1eddng h\u1ee3p, c\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (\u0110i\u1ec1u 13 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 10 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p 1:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p: ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng (\u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 13).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p 2:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n: c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf theo \u0110i\u1ec1u 17, m\u1ee9c ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ec1u m\u1eb7c nhi\u00ean b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1eabu t\u1edd khai:<\/b><span style=\"font-weight: 400;\"> 01\/NTNN,NCCNN t\u1ea1i Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea1t bao nhi\u00eau 2026?<\/b><\/h2>\n<figure id=\"attachment_8657\" aria-describedby=\"caption-attachment-8657\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8657\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-nop-to-khai-thue-nha-thau-phat-bao-nhieu-2026-2.jpg\" alt=\"Kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea1t bao nhi\u00eau 2026?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-nop-to-khai-thue-nha-thau-phat-bao-nhieu-2026-2.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-nop-to-khai-thue-nha-thau-phat-bao-nhieu-2026-2-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-nop-to-khai-thue-nha-thau-phat-bao-nhieu-2026-2-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-nop-to-khai-thue-nha-thau-phat-bao-nhieu-2026-2-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-nop-to-khai-thue-nha-thau-phat-bao-nhieu-2026-2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8657\" class=\"wp-caption-text\">Kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea1t bao nhi\u00eau 2026?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0o y\u1ebfu t\u1ed1 then ch\u1ed1t: vi\u1ec7c kh\u00f4ng n\u1ed9p t\u1edd khai c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p hay kh\u00f4ng. Theo n\u1ed9i dung t\u1ed5ng h\u1ee3p t\u1eeb quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, n\u0103m 2026 m\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p 1:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, theo \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP: ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p 2:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n: c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf theo \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP. M\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ed1 thu\u1ebf tr\u1ed1n v\u00e0 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng, gi\u1ea3m nh\u1eb9, t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ec1u m\u1eb7c nhi\u00ean b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t n\u00e0y?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n n\u1eafm c\u00e1c v\u0103n b\u1ea3n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1u 13 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. \u0110i\u1ec1u 17 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n 10 \u0110i\u1ec1u 1 s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 89\/2026\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh m\u1eabu 01\/NTNN,NCCNN t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u. Doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o th\u00eam quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo Th\u00f4ng t\u01b0 89 t\u1eeb 01\/7\/2026 v\u00e0 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo Th\u00f4ng t\u01b0 20.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1u 8 quy \u0111\u1ecbnh c\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i) quy \u0111\u1ecbnh nguy\u00ean v\u0103n th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 10 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP c\u00f3 quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh vi kh\u00f4ng n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u nh\u01b0 sau:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;\u0110i\u1ec1u 13. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">3. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 31 ng\u00e0y \u0111\u1ebfn 60 ng\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">4. Ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 61 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">c) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">d) Kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">5. Ph\u1ea1t ti\u1ec1n t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n ph\u1ea1t n\u1ebfu \u00e1p d\u1ee5ng theo kho\u1ea3n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf th\u00ec s\u1ed1 ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1eb1ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p tr\u00ean c\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c trung b\u00ecnh c\u1ee7a khung ph\u1ea1t ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">6. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a) Bu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf d\u1eabn \u0111\u1ebfn ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b) Bu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, ph\u1ee5 l\u1ee5c k\u00e8m theo h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, d kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng tra nhanh m\u1ee9c ph\u1ea1t theo \u0110i\u1ec1u 13<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y bi\u00ean so\u1ea1n tr\u1ef1c ti\u1ebfp t\u1eeb \u0110i\u1ec1u 13 n\u00eau tr\u00ean, gi\u00fap k\u1ebf to\u00e1n \u0111\u1ed1i chi\u1ebfu nhanh.<\/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=\"width: 62.7451%; text-align: center;\"><b>H\u00e0nh vi<\/b><\/td>\n<td style=\"width: 19.8984%; text-align: center;\"><b>M\u1ee9c x\u1eed ph\u1ea1t<\/b><\/td>\n<td style=\"width: 16.6303%; text-align: center;\"><b>C\u0103n c\u1ee9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 62.7451%;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/td>\n<td style=\"width: 19.8984%;\"><span style=\"font-weight: 400;\">Ph\u1ea1t c\u1ea3nh c\u00e1o<\/span><\/td>\n<td style=\"width: 16.6303%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 13<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 62.7451%;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n 1<\/span><\/td>\n<td style=\"width: 19.8984%;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 16.6303%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 13<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 62.7451%;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 31 ng\u00e0y \u0111\u1ebfn 60 ng\u00e0y<\/span><\/td>\n<td style=\"width: 19.8984%;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 8.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 16.6303%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 13<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 62.7451%;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 61 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y<\/span><\/td>\n<td style=\"width: 19.8984%;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 16.6303%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 13<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 62.7451%;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/td>\n<td style=\"width: 19.8984%;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 16.6303%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 13<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 62.7451%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/td>\n<td style=\"width: 19.8984%;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 16.6303%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 13<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 62.7451%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/span><\/td>\n<td style=\"width: 19.8984%;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 16.6303%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m d kho\u1ea3n 4 \u0110i\u1ec1u 13<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 62.7451%;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean 90 ng\u00e0y, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m l\u1eadp bi\u00ean b\u1ea3n<\/span><\/td>\n<td style=\"width: 19.8984%;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 16.6303%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 13<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>M\u1ee9c ph\u1ea1t t\u1ed1i \u0111a t\u1ea1i kho\u1ea3n 5 \u0111\u01b0\u1ee3c hi\u1ec3u th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 c\u00f3 c\u01a1 ch\u1ebf gi\u1edbi h\u1ea1n m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n b\u1ecf s\u00f3t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee9c t\u1ed1i \u0111a:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu s\u1ed1 ti\u1ec1n ph\u1ea1t theo kho\u1ea3n 5 l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf, s\u1ed1 ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf. V\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, m\u1ee9c t\u1ed1i \u0111a b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p tr\u00ean c\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee9c t\u1ed1i thi\u1ec3u:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 ti\u1ec1n ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c trung b\u00ecnh c\u1ee7a khung ph\u1ea1t ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 13 (khung t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda (t\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh):<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p A n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u qu\u00e1 h\u1ea1n 100 ng\u00e0y, s\u1ed1 thu\u1ebf ph\u00e1t sinh tr\u00ean t\u1edd khai nh\u1ecf h\u01a1n khung 15 &#8211; 25 tri\u1ec7u \u0111\u1ed3ng. Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. Khi \u0111\u00f3 m\u1ee9c ph\u1ea1t t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh, nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c trung b\u00ecnh c\u1ee7a khung ph\u1ea1t t\u1ea1i kho\u1ea3n 4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ranh gi\u1edbi quan tr\u1ecdng nh\u1ea5t. N\u00f3 quy\u1ebft \u0111\u1ecbnh doanh nghi\u1ec7p ch\u1ecbu ph\u1ea1t theo khung ti\u1ec1n c\u1ed1 \u0111\u1ecbnh hay ph\u1ea1t theo b\u1ed9i s\u1ed1 s\u1ed1 thu\u1ebf tr\u1ed1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP c\u00f3 quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;\u0110i\u1ec1u 17. X\u1eed ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">1. Ph\u1ea1t ti\u1ec1n 1 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 t\u1eeb m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 tr\u1edf l\u00ean khi th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf; kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">[&#8230;]&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ecdc hi\u1ec3u \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 17 th\u1ebf n\u00e0o cho \u0111\u00fang?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 17 lo\u1ea1i tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 13. C\u1ee5 th\u1ec3, c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo \u0110i\u1ec1u 13, kh\u00f4ng thu\u1ed9c \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 17:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (\u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 13).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (\u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 13).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean 90 ng\u00e0y, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u00e3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p tr\u01b0\u1edbc c\u00e1c th\u1eddi \u0111i\u1ec3m n\u00eau t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 13.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb tr\u00ean, vi\u1ec7c kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf. M\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ed1 thu\u1ebf tr\u1ed1n v\u00e0 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng, gi\u1ea3m nh\u1eb9, t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n. Trong \u0111\u00f3, kho\u1ea3n 1 \u0110i\u1ec1u 17 \u00e1p d\u1ee5ng m\u1ee9c 1 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 t\u1eeb m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 tr\u1edf l\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda (t\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh):<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p B thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng kh\u00f4ng khai, kh\u00f4ng kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u. Kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p ch\u1ec9 b\u1ecb ph\u00e1t hi\u1ec7n khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb n\u00eau tr\u00ean, n\u00ean doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb xem x\u00e9t x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf theo \u0110i\u1ec1u 17.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ngo\u00e0i ti\u1ec1n ph\u1ea1t, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9p ph\u1ea1t ch\u01b0a ph\u1ea3i l\u00e0 xong vi\u1ec7c. Kho\u1ea3n 6 \u0110i\u1ec1u 13 quy \u0111\u1ecbnh hai bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng v\u1edbi h\u00e0nh vi vi ph\u1ea1m t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 13, trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf d\u1eabn \u0111\u1ebfn ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, ph\u1ee5 l\u1ee5c k\u00e8m theo h\u1ed3 s\u01a1 khai thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng v\u1edbi h\u00e0nh vi t\u1ea1i \u0111i\u1ec3m c, d kho\u1ea3n 4 \u0110i\u1ec1u 13, t\u1ee9c kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, v\u00e0 kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u d\u00f9ng m\u1eabu n\u00e0o v\u00e0 \u00e1p d\u1ee5ng cho ai?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn b\u1ecf s\u00f3t t\u1edd khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo <\/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;\"> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 <\/span><b>m\u1eabu 01\/NTNN,NCCNN<\/b><span style=\"font-weight: 400;\"> t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u. M\u1eabu n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT l\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, 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, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda (t\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh):<\/b><span style=\"font-weight: 400;\"> M\u1ed9t c\u00f4ng ty Vi\u1ec7t Nam t\u00ednh <\/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;\"> theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, mua d\u1ecbch v\u1ee5 t\u1eeb m\u1ed9t nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1. C\u00f4ng ty thu\u1ed9c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee9 hai n\u00eau tr\u00ean v\u00e0 c\u1ea7n xem x\u00e9t ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb, n\u1ed9p thay, khai theo m\u1eabu 01\/NTNN,NCCNN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u1ed1 t\u00ecnh k\u00ea khai thu\u1ebf kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00f3 ph\u1ea3i h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. T\u1ea1i \u0110i\u1ec1u 8 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m trong qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">&#8220;\u0110i\u1ec1u 8. C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m trong qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/p>\n<ol>\n<li>Th\u00f4ng \u0111\u1ed3ng, m\u00f3c n\u1ed1i, bao che gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 chuy\u1ec3n gi\u00e1, tr\u1ed1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, gian l\u1eadn, tr\u1ee5c l\u1ee3i ti\u1ec1n thu\u1ebf, ti\u1ec1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. L\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, quy\u1ec1n h\u1ea1n \u0111\u1ec3 ti\u1ebft l\u1ed9 ho\u1eb7c l\u00e0m r\u00f2 r\u1ec9 th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00e1i quy \u0111\u1ecbnh. L\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 ki\u1ec3m tra, x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. G\u00e2y phi\u1ec1n h\u00e0, s\u00e1ch nhi\u1ec5u \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. L\u1ee3i d\u1ee5ng \u0111\u1ec3 chi\u1ebfm \u0111o\u1ea1t ho\u1eb7c s\u1eed d\u1ee5ng tr\u00e1i ph\u00e9p ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c.<\/li>\n<li><span style=\"font-weight: 400;\">C\u1ed1 t\u00ecnh kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n, kh\u00f4ng thu. C\u1ea3n tr\u1edf c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf thi h\u00e0nh c\u00f4ng v\u1ee5. Ch\u1ed1ng \u0111\u1ed1i, tr\u00ec ho\u00e3n, kh\u00f4ng cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u ph\u1ee5c v\u1ee5 ki\u1ec3m tra, gi\u00e1m s\u00e1t thu\u1ebf, kho\u1ea3n thu kh\u00e1c.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt ho\u1eb7c cho ng\u01b0\u1eddi kh\u00e1c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a m\u00ecnh kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, l\u00e0m gi\u1ea3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u00e0nh vi tr\u00e1i ph\u00e1p lu\u1eadt. T\u1ea1o l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed tr\u00e1i ph\u00e9p ho\u1eb7c ph\u1ee5c v\u1ee5 h\u00e0nh vi vi ph\u1ea1m trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">L\u00e0m sai l\u1ec7ch, s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch, truy c\u1eadp tr\u00e1i ph\u00e9p, ph\u00e1 h\u1ee7y h\u1ec7 th\u1ed1ng th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Cung c\u1ea5p, ph\u00e1t t\u00e1n th\u00f4ng tin sai l\u1ec7ch g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.&#8221;<\/span><\/li>\n<\/ol>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u1ed1 t\u00ecnh k\u00ea khai thu\u1ebf kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 \u0111\u01b0\u1ee3c xem l\u00e0 h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m trong qu\u1ea3n l\u00fd thu\u1ebf. V\u1edbi thu\u1ebf nh\u00e0 th\u1ea7u, r\u1ee7i ro n\u00e0y th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n khi doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng b\u1ecf qua c\u00e1c kho\u1ea3n thanh to\u00e1n nh\u1ecf, r\u1ea3i r\u00e1c cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.<\/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 v\u1edbi t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u0111\u00e3 r\u00f5, nh\u01b0ng sai s\u00f3t tr\u00ean th\u1ef1c t\u1ebf l\u1ea1i \u0111\u1ebfn t\u1eeb th\u00f3i quen v\u1eadn h\u00e0nh. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd m\u1ed9t s\u1ed1 r\u1ee7i ro thu\u1ebf l\u1eb7p l\u1ea1i khi ki\u1ec3m to\u00e1n v\u00e0 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: Cho r\u1eb1ng kh\u00f4ng ph\u00e1t sinh thu\u1ebf th\u00ec kh\u00f4ng c\u1ea7n n\u1ed9p t\u1edd khai<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 hi\u1ec3u l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t. \u0110i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 13 x\u1eed ph\u1ea1t ch\u00ednh h\u00e0nh vi kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf d\u00f9 kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, m\u1ee9c ph\u1ea1t t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng. Doanh nghi\u1ec7p c\u00f2n b\u1ecb bu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 13.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ec sao d\u1ec5 sai:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n th\u01b0\u1eddng ch\u1ec9 ch\u00fa \u00fd t\u1edd khai khi c\u00f3 ti\u1ec1n ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> R\u00e0 so\u00e1t ngh\u0129a v\u1ee5 khai theo t\u1eebng giao d\u1ecbch v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o vi\u1ec7c c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: B\u1ecf l\u1ee1 th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng kho\u1ea3n 5 \u0110i\u1ec1u 13<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 13 ch\u1ec9 \u00e1p d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra, ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. Qua c\u00e1c m\u1ed1c n\u00e0y, tr\u01b0\u1eddng h\u1ee3p n\u1ed9p qu\u00e1 h\u1ea1n tr\u00ean 90 ng\u00e0y c\u00f3 ph\u00e1t sinh thu\u1ebf kh\u00f4ng c\u00f2n thu\u1ed9c ph\u1ea7n lo\u1ea1i tr\u1eeb t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 17.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e0i h\u1ecdc th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ph\u00e1t hi\u1ec7n sai s\u00f3t c\u00e0ng s\u1edbm, ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd c\u00e0ng an to\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo g\u00f3c nh\u00ecn t\u1eeb MAN:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng t\u1ef1 r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3, kh\u00f4ng ch\u1edd \u0111\u1ebfn khi nh\u1eadn quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra m\u1edbi ki\u1ec3m tra l\u1ea1i h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: B\u1ecf s\u00f3t giao d\u1ecbch v\u1edbi nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu 01\/NTNN,NCCNN kh\u00f4ng ch\u1ec9 d\u00e0nh cho b\u00ean Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. M\u1eabu c\u00f2n \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ec sao d\u1ec5 sai:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n chi cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng nh\u1ecf, ph\u00e1t sinh r\u1ea3i r\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1ch x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> L\u1eadp danh m\u1ee5c nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 v\u1edbi ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: Nh\u1ea7m l\u1eabn gi\u1eefa vi ph\u1ea1m th\u1eddi h\u1ea1n v\u00e0 tr\u1ed1n thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ec1u m\u1eb7c nhi\u00ean b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf. Hi\u1ec3u \u0111\u00fang ph\u1ea7n lo\u1ea1i tr\u1eeb t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 17 gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 \u0111\u00fang m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 c\u00f3 c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kinh nghi\u1ec7m x\u1eed l\u00fd t\u1eeb g\u00f3c nh\u00ecn ki\u1ec3m to\u00e1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network g\u1ed3m ba b\u01b0\u1edbc, g\u1eafn v\u1edbi th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i chi\u1ebfu h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n cho nh\u00e0 th\u1ea7u, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i v\u1edbi c\u00e1c t\u1edd khai \u0111\u00e3 n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n lo\u1ea1i:<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh t\u1eebng tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c kho\u1ea3n n\u00e0o c\u1ee7a \u0110i\u1ec1u 13, ho\u1eb7c c\u00f3 nguy c\u01a1 thu\u1ed9c \u0110i\u1ec1u 17.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u1eafc ph\u1ee5c:<\/b><span style=\"font-weight: 400;\"> N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, \u01b0u ti\u00ean ho\u00e0n t\u1ea5t tr\u01b0\u1edbc c\u00e1c th\u1eddi \u0111i\u1ec3m n\u00eau t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 13.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch l\u00e0m n\u00e0y gi\u00fap x\u1eed l\u00fd d\u1ee9t \u0111i\u1ec3m sai s\u00f3t hi\u1ec7n t\u1ea1i, \u0111\u1ed3ng th\u1eddi t\u1ea1o n\u1ec1n t\u1ea3ng \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p \u1edf c\u00e1c k\u1ef3 sau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p \u0111\u00e3 l\u1ee1 qu\u00e1 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u c\u1ea7n l\u00e0m g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u00e1 h\u1ea1n ch\u01b0a ph\u1ea3i l\u00e0 k\u1ebft th\u00fac. Quan tr\u1ecdng l\u00e0 h\u00e0nh \u0111\u1ed9ng \u0111\u00fang th\u1ee9 t\u1ef1:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh s\u1ed1 ng\u00e0y qu\u00e1 h\u1ea1n:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c m\u1ed1c 01 &#8211; 05 ng\u00e0y, 01 &#8211; 30 ng\u00e0y, 31 &#8211; 60 ng\u00e0y, 61 &#8211; 90 ng\u00e0y, t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean theo \u0110i\u1ec1u 13.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p hay kh\u00f4ng:<\/b><span style=\"font-weight: 400;\"> Y\u1ebfu t\u1ed1 n\u00e0y quy\u1ebft \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111i\u1ec3m b, c kho\u1ea3n 4 hay kho\u1ea3n 5 \u0110i\u1ec1u 13.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p:<\/b><span style=\"font-weight: 400;\"> V\u1edbi tr\u01b0\u1eddng h\u1ee3p qu\u00e1 h\u1ea1n tr\u00ean 90 ng\u00e0y c\u00f3 ph\u00e1t sinh thu\u1ebf, c\u1ea7n ho\u00e0n t\u1ea5t tr\u01b0\u1edbc c\u00e1c th\u1eddi \u0111i\u1ec3m n\u00eau t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 13.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Xem x\u00e9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 (n\u1ebfu c\u00f3):<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n 1 \u0110i\u1ec1u 13 ch\u1ec9 ph\u1ea1t c\u1ea3nh c\u00e1o khi qu\u00e1 h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9. Kho\u1ea3n 1 \u0110i\u1ec1u 17 \u00e1p d\u1ee5ng m\u1ee9c 1 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 t\u1eeb m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u tr\u1eef h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh:<\/b><span style=\"font-weight: 400;\"> H\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n, ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n ph\u1ee5c v\u1ee5 l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea1t bao nhi\u00eau 2026, m\u1ee9c x\u1eed l\u00fd ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p hay kh\u00f4ng. Kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p: ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng theo \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP). D\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n: c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf theo \u0110i\u1ec1u 17, t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n. N\u1eafm ch\u1eafc ranh gi\u1edbi gi\u1eefa hai tr\u01b0\u1eddng h\u1ee3p gi\u00fap doanh nghi\u1ec7p kh\u1eafc ph\u1ee5c \u0111\u00fang l\u00fac v\u00e0 h\u1ea1n ch\u1ebf thi\u1ec7t h\u1ea1i.<\/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 kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea1t bao nhi\u00eau 2026<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u nh\u01b0ng kh\u00f4ng ph\u00e1t sinh thu\u1ebf c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Doanh nghi\u1ec7p b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng theo \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP), \u0111\u1ed3ng th\u1eddi b\u1ecb bu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 13.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u qu\u00e1 h\u1ea1n 3 ng\u00e0y b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: ph\u1ea1t c\u1ea3nh c\u00e1o (kho\u1ea3n 1 \u0110i\u1ec1u 13). N\u1ebfu kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng (kho\u1ea3n 2 \u0110i\u1ec1u 13).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ee9c ph\u1ea1t ti\u1ec1n cao nh\u1ea5t trong \u0110i\u1ec1u 13 l\u00e0 bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khung cao nh\u1ea5t l\u00e0 t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 13. N\u1ebfu s\u1ed1 ti\u1ec1n ph\u1ea1t l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf, m\u1ee9c ph\u1ea1t t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh, nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c trung b\u00ecnh c\u1ee7a khung ph\u1ea1t ti\u1ec1n t\u1ea1i kho\u1ea3n 4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u c\u00f3 m\u1eb7c nhi\u00ean b\u1ecb coi l\u00e0 tr\u1ed1n thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. \u0110i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 17 lo\u1ea1i tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 13. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf khi kh\u00f4ng n\u1ed9p t\u1edd khai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n, v\u1edbi m\u1ee9c ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u n\u0103m 2026 d\u00f9ng m\u1eabu n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu 01\/NTNN,NCCNN t\u1ea1i Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. M\u1eabu \u00e1p d\u1ee5ng cho b\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, 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, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea1t bao nhi\u00eau 2026? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi m\u00e0 m\u1ecdi doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 giao d\u1ecbch v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u c\u1ea7n tr\u1ea3 l\u1eddi r\u00f5. T\u1eeb n\u0103m 2026, h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8658,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8656","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\/8656","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=8656"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8656\/revisions"}],"predecessor-version":[{"id":8660,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8656\/revisions\/8660"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8658"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}