{"id":8740,"date":"2026-11-03T15:51:33","date_gmt":"2026-11-03T08:51:33","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8740"},"modified":"2026-11-03T15:51:33","modified_gmt":"2026-11-03T08:51:33","slug":"tu-3-11-2026-khong-duoc-nop-gia-han-nop-tien-thue","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/tu-3-11-2026-khong-duoc-nop-gia-han-nop-tien-thue\/","title":{"rendered":"T\u1eeb 3\/11\/2026 kh\u00f4ng \u0111\u01b0\u1ee3c n\u1ed9p gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf GTGT, TNCN, TNDN theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026 \u0111\u00fang kh\u00f4ng?"},"content":{"rendered":"

T\u1eeb 3\/11\/2026 kh\u00f4ng \u0111\u01b0\u1ee3c n\u1ed9p gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf GTGT, TNCN, TNDN theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026 \u0111\u00fang kh\u00f4ng?<\/span><\/a> C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn: \u0111\u00fang v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n. Kho\u1ea3n 3 \u0110i\u1ec1u 3 <\/span>\u7b2c245\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a> quy \u0111\u1ecbnh r\u00f5, v\u0103n b\u1ea3n g\u1eedi sau ng\u00e0y 02\/11\/2026 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Ng\u00e0y 02\/11\/2026 c\u0169ng l\u00e0 h\u1ea1n n\u1ed9p \u0111\u00e3 gia h\u1ea1n c\u1ee7a thu\u1ebf GTGT qu\u00fd II, <\/span>\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a> t\u1ea1m n\u1ed9p qu\u00fd II v\u00e0 50% ti\u1ec1n thu\u00ea \u0111\u1ea5t k\u1ef3 th\u1ee9 nh\u1ea5t n\u0103m 2026.<\/span><\/p>\n

Ch\u00ednh s\u00e1ch gia h\u1ea1n n\u0103m 2026 cho ph\u00e9p l\u00f9i th\u1eddi h\u1ea1n n\u1ed9p <\/span>\u589e\u503c\u7a0e<\/span><\/a> t\u1ed1i \u0111a 05 th\u00e1ng, thu\u1ebf TNDN t\u1ea1m n\u1ed9p t\u1eeb 02 \u0111\u1ebfn 03 th\u00e1ng. \u0110\u00e2y l\u00e0 ngu\u1ed3n v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 cho doanh nghi\u1ec7p. Tuy nhi\u00ean, quy\u1ec1n l\u1ee3i n\u00e0y ch\u1ec9 ph\u00e1t sinh khi h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p \u0111\u00fang h\u1ea1n, \u0111\u00fang m\u1eabu. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, t\u1eeb g\u00f3c nh\u00ecn c\u1ee7a \u0111\u1ed9i ng\u0169 chuy\u00ean gia MAN – Master Accountant Network v\u1edbi tr\u00ean 30 n\u0103m kinh nghi\u1ec7m, ph\u00e2n t\u00edch nguy\u00ean v\u0103n quy \u0111\u1ecbnh, c\u00e1c m\u1ed1c th\u1eddi h\u1ea1n v\u00e0 nh\u1eefng r\u1ee7i ro thu\u1ebf th\u01b0\u1eddng g\u1eb7p.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 t\u1eeb 3\/11\/2026 kh\u00f4ng \u0111\u01b0\u1ee3c n\u1ed9p gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf GTGT, TNCN, TNDN theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026 \u0111\u00fang kh\u00f4ng?<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 t\u1eeb 3\/11\/2026 kh\u00f4ng \u0111\u01b0\u1ee3c n\u1ed9p gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf GTGT, TNCN, TNDN theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026 \u0111\u00fang kh\u00f4ng?<\/figcaption><\/figure>\n

M\u1ed1c 03\/11\/2026 l\u00e0 th\u1eddi \u0111i\u1ec3m ch\u00ednh s\u00e1ch gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP kh\u00f4ng c\u00f2n \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n sau ng\u00e0y 02\/11\/2026.<\/span><\/p>\n

    \n
  • N\u1ed9i dung \u0111\u01b0\u1ee3c gia h\u1ea1n:<\/b> thu\u1ebf GTGT (tr\u1eeb kh\u00e2u nh\u1eadp kh\u1ea9u), thu\u1ebf TNCN c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd II, qu\u00fd III\/2026 v\u00e0 50% ti\u1ec1n thu\u00ea \u0111\u1ea5t k\u1ef3 th\u1ee9 nh\u1ea5t n\u0103m 2026.<\/span><\/li>\n
  • \u76ee\u7684\uff1a<\/b> doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh, l\u0129nh v\u1ef1c t\u1ea1i Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP; doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf.<\/span><\/li>\n
  • Th\u1ee7 t\u1ee5c:<\/b> g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n theo M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c II cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, m\u1ed9t l\u1ea7n cho to\u00e0n b\u1ed9 c\u00e1c k\u1ef3, c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng (ho\u1eb7c qu\u00fd); tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng n\u1ed9p c\u00f9ng th\u00ec ch\u1eadm nh\u1ea5t ng\u00e0y 02\/11\/2026.<\/span><\/li>\n
  • H\u1ec7 qu\u1ea3 khi n\u1ed9p mu\u1ed9n:<\/b> kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP (kho\u1ea3n 3 \u0110i\u1ec1u 3).<\/span><\/li>\n<\/ul>\n

    T\u1eeb 3\/11\/2026 kh\u00f4ng \u0111\u01b0\u1ee3c n\u1ed9p gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf GTGT, TNCN, TNDN theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026 \u0111\u00fang kh\u00f4ng?<\/b><\/h2>\n
    \"T\u1eeb
    T\u1eeb 3\/11\/2026 kh\u00f4ng \u0111\u01b0\u1ee3c n\u1ed9p gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf GTGT, TNCN, TNDN theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026 \u0111\u00fang kh\u00f4ng?<\/figcaption><\/figure>\n

    \u0110\u00fang, v\u1edbi \u0111i\u1ec1u ki\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n \u0111\u1ebfn ng\u00e0y 02\/11\/2026. C\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp n\u1eb1m \u1edf kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP.<\/span><\/p>\n

    \u0110o\u1ea1n quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n g\u1eedi v\u0103n b\u1ea3n t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 3 (tr\u00edch nguy\u00ean v\u0103n):<\/span><\/p>\n

    \n

    “Tr\u01b0\u1eddng h\u1ee3p V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n kh\u00f4ng n\u1ed9p c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng (ho\u1eb7c theo qu\u00fd) th\u00ec th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 02 th\u00e1ng 11 n\u0103m 2026.”<\/span><\/p>\n<\/blockquote>\n

    H\u1ec7 qu\u1ea3 c\u1ee7a vi\u1ec7c n\u1ed9p mu\u1ed9n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 3 (tr\u00edch nguy\u00ean v\u0103n):<\/span><\/p>\n

    \n

    “3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n cho c\u01a1 quan thu\u1ebf sau ng\u00e0y 02 th\u00e1ng 11 n\u0103m 2026 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.”<\/span><\/p>\n<\/blockquote>\n

    Nh\u01b0 v\u1eady, ng\u00e0y 02\/11\/2026 l\u00e0 h\u1ea1n cu\u1ed1i n\u1ed9p v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN, thu\u1ebf TNDN t\u1ea1m n\u1ed9p v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t. T\u1eeb ng\u00e0y 03\/11\/2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p v\u0103n b\u1ea3n l\u1ea7n \u0111\u1ea7u s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

    M\u1ed1c 03\/11\/2026 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn nh\u1eefng ai?<\/b><\/h3>\n

    T\u00e1c \u0111\u1ed9ng c\u1ee7a m\u1ed1c n\u00e0y kh\u00e1c nhau t\u00f9y t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb:<\/span><\/p>\n

      \n
    • \u0110\u00e3 g\u1eedi v\u0103n b\u1ea3n \u0111\u00fang h\u1ea1n<\/b> (c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c ch\u1eadm nh\u1ea5t ng\u00e0y 02\/11\/2026): v\u1eabn \u0111\u01b0\u1ee3c gia h\u1ea1n. C\u01a1 quan thu\u1ebf gia h\u1ea1n cho to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t thu\u1ed9c di\u1ec7n gia h\u1ea1n, k\u1ec3 c\u1ea3 c\u00e1c k\u1ef3 ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m g\u1eedi v\u0103n b\u1ea3n.<\/span><\/li>\n
    • Ch\u01b0a g\u1eedi v\u0103n b\u1ea3n \u0111\u1ebfn h\u1ebft ng\u00e0y 02\/11\/2026:<\/b> kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP (kho\u1ea3n 3 \u0110i\u1ec1u 3).<\/span><\/li>\n
    • \u0110\u00e3 g\u1eedi nh\u01b0ng ph\u00e1t hi\u1ec7n sai s\u00f3t:<\/b> kho\u1ea3n 2 \u0110i\u1ec1u 3 cho ph\u00e9p g\u1eedi v\u0103n b\u1ea3n “l\u1ea7n \u0111\u1ea7u ho\u1eb7c thay th\u1ebf khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t”. Kho\u1ea3n 3 \u0110i\u1ec1u 3 quy \u0111\u1ecbnh v\u0103n b\u1ea3n g\u1eedi sau ng\u00e0y 02\/11\/2026 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n. Doanh nghi\u1ec7p c\u1ea7n s\u1eeda sai s\u00f3t trong h\u1ea1n, ho\u1eb7c li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/span><\/li>\n<\/ul>\n

      M\u1ed1c 03\/11\/2026 c\u00f3 ph\u1ea3i l\u00e0 h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n

      Kh\u00f4ng. \u0110\u00e2y l\u00e0 hai m\u1ed1c kh\u00e1c nhau m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n d\u1ec5 nh\u1ea7m l\u1eabn. Ng\u00e0y 02\/11\/2026 l\u00e0 h\u1ea1n g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n. H\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf sau gia h\u1ea1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ri\u00eang theo t\u1eebng k\u1ef3 t\u1ea1i \u0110i\u1ec1u 2, k\u00e9o d\u00e0i \u0111\u1ebfn ng\u00e0y 20\/11\/2026, 21\/12\/2026 ho\u1eb7c 30\/12\/2026.<\/span><\/p>\n

      \u0110i\u1ec3m c\u1ea7n ch\u00fa \u00fd: v\u1edbi thu\u1ebf GTGT, thu\u1ebf TNCN qu\u00fd II, thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd II v\u00e0 50% ti\u1ec1n thu\u00ea \u0111\u1ea5t, h\u1ea1n n\u1ed9p ti\u1ec1n \u0111\u00e3 gia h\u1ea1n c\u0169ng r\u01a1i v\u00e0o ng\u00e0y 02\/11\/2026. V\u00ec v\u1eady, ng\u00e0y n\u00e0y v\u1eeba l\u00e0 h\u1ea1n g\u1eedi v\u0103n b\u1ea3n, v\u1eeba l\u00e0 h\u1ea1n n\u1ed9p ti\u1ec1n c\u1ee7a c\u00e1c kho\u1ea3n n\u00f3i tr\u00ean.<\/span><\/p>\n

      Nh\u1eefng kho\u1ea3n thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u00e0o \u0111\u01b0\u1ee3c gia h\u1ea1n n\u0103m 2026?<\/b><\/h2>\n

      \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP li\u1ec7t k\u00ea b\u1ed1n nh\u00f3m kho\u1ea3n \u0111\u01b0\u1ee3c gia h\u1ea1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 n\u1ed9i dung tr\u00edch nguy\u00ean v\u0103n t\u1eebng kho\u1ea3n.<\/span><\/p>\n

      Thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN \u0111\u01b0\u1ee3c gia h\u1ea1n bao l\u00e2u?<\/b><\/h3>\n

      Kho\u1ea3n 1 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP (tr\u00edch nguy\u00ean v\u0103n):<\/span><\/p>\n

      \n

      “1. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i ph\u00e2n b\u1ed5, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh) t\u1ed1i \u0111a l\u00e0 05 th\u00e1ng.<\/span><\/p>\n

      Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ed1i \u0111a l\u00e0 05 th\u00e1ng.<\/span><\/p>\n

      \u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n

      a) K\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 5 n\u0103m 2026 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2026;<\/span><\/p>\n

      b) K\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 6, th\u00e1ng 7, th\u00e1ng 8 v\u00e0 th\u00e1ng 9 n\u0103m 2026 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 21 th\u00e1ng 12 n\u0103m 2026;<\/span><\/p>\n

      c) K\u1ef3 t\u00ednh thu\u1ebf qu\u00fd II n\u0103m 2026 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 02 th\u00e1ng 11 n\u0103m 2026;<\/span><\/p>\n

      d) K\u1ef3 t\u00ednh thu\u1ebf qu\u00fd III n\u0103m 2026 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2026.<\/span><\/p>\n

      Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u.”<\/span><\/p>\n<\/blockquote>\n

      L\u01b0u \u00fd: thu\u1ebf TNCN \u0111\u01b0\u1ee3c gia h\u1ea1n \u1edf \u0111\u00e2y l\u00e0 thu\u1ebf TNCN c\u1ee7a <\/span>h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/b>. Kho\u1ea3n 1 \u0110i\u1ec1u 2 kh\u00f4ng n\u00eau thu\u1ebf TNCN do t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

      Thu\u1ebf TNDN t\u1ea1m n\u1ed9p \u0111\u01b0\u1ee3c gia h\u1ea1n \u0111\u1ebfn khi n\u00e0o?<\/b><\/h3>\n

      Kho\u1ea3n 2 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP (tr\u00edch nguy\u00ean v\u0103n):<\/span><\/p>\n

      \n

      “2. Th\u1eddi gian gia h\u1ea1n \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd II n\u0103m 2026 l\u00e0 03 th\u00e1ng; th\u1eddi gian gia h\u1ea1n \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd III n\u0103m 2026 l\u00e0 02 th\u00e1ng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

      a) S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd II n\u0103m 2026 ch\u1eadm nh\u1ea5t ng\u00e0y 02 th\u00e1ng 11 n\u0103m 2026;<\/span><\/p>\n

      b) S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd III n\u0103m 2026 ch\u1eadm nh\u1ea5t ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2026.”<\/span><\/p><\/blockquote>\n

      Ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gia h\u1ea1n nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n

      Kho\u1ea3n 3 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP (tr\u00edch nguy\u00ean v\u0103n):<\/span><\/p>\n

      \n

      “3. Th\u1eddi gian gia h\u1ea1n \u0111\u1ed1i v\u1edbi 50% s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u00e1t sinh ph\u1ea3i n\u1ed9p n\u0103m 2026 l\u00e0 05 th\u00e1ng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

      a) \u0110\u1ed1i v\u1edbi 50% s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u00e1t sinh ph\u1ea3i n\u1ed9p n\u0103m 2026 (l\u00e0 s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p k\u1ef3 th\u1ee9 nh\u1ea5t n\u0103m 2026) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ef1c ti\u1ebfp theo Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c H\u1ee3p \u0111\u1ed3ng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m: th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gia h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 02 th\u00e1ng 11 n\u0103m 2026;<\/span><\/p>\n

      b) Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y \u00e1p d\u1ee5ng c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u Quy\u1ebft \u0111\u1ecbnh, H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t tr\u1ef1c ti\u1ebfp c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c nhau trong \u0111\u00f3 c\u00f3 ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.”<\/span><\/p>\n<\/blockquote>\n

      B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ea1n n\u1ed9p sau gia h\u1ea1n<\/b><\/h3>\n\n\n\n\n\n\n\n\n\n\n
      \n

      Kho\u1ea3n \u0111\u01b0\u1ee3c gia h\u1ea1n<\/b><\/p>\n<\/td>\n

      		\u7eb3\u7a0e\u671f<\/b><\/td>\n\u5ef6\u957f\u671f<\/b><\/td>\n\n

      H\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t<\/b><\/p>\n<\/td>\n<\/tr>\n

      Thu\u1ebf GTGT, thu\u1ebf TNCN c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/span><\/td>\n2026\u5e745\u6708<\/span><\/td>\nT\u1ed1i \u0111a 05 th\u00e1ng<\/span><\/td>\n20\/11\/2026<\/span><\/td>\n<\/tr>\n
      Thu\u1ebf GTGT, thu\u1ebf TNCN c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/span><\/td>\nTh\u00e1ng 6, 7, 8, 9\/2026<\/span><\/td>\nT\u1ed1i \u0111a 05 th\u00e1ng<\/span><\/td>\n21\/12\/2026<\/span><\/td>\n<\/tr>\n
      Thu\u1ebf GTGT, thu\u1ebf TNCN c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/span><\/td>\n2026\u5e74\u7b2c\u4e8c\u5b63\u5ea6<\/span><\/td>\nT\u1ed1i \u0111a 05 th\u00e1ng<\/span><\/td>\n02\/11\/2026<\/span><\/td>\n<\/tr>\n
      Thu\u1ebf GTGT, thu\u1ebf TNCN c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/span><\/td>\n2026\u5e74\u7b2c\u4e09\u5b63\u5ea6<\/span><\/td>\nT\u1ed1i \u0111a 05 th\u00e1ng<\/span><\/td>\n30\/12\/2026<\/span><\/td>\n<\/tr>\n
      \u4f01\u4e1a\u6240\u5f97\u7a0e\u9884\u7f34\u6b3e<\/span><\/td>\n2026\u5e74\u7b2c\u4e8c\u5b63\u5ea6<\/span><\/td>\n3\u4e2a\u6708<\/span><\/td>\n02\/11\/2026<\/span><\/td>\n<\/tr>\n
      \u4f01\u4e1a\u6240\u5f97\u7a0e\u9884\u7f34\u6b3e<\/span><\/td>\n2026\u5e74\u7b2c\u4e09\u5b63\u5ea6<\/span><\/td>\n2\u4e2a\u6708<\/span><\/td>\n30\/12\/2026<\/span><\/td>\n<\/tr>\n
      50% ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/span><\/td>\nK\u1ef3 th\u1ee9 nh\u1ea5t n\u0103m 2026<\/span><\/td>\n5\u4e2a\u6708<\/span><\/td>\n02\/11\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      Thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/p>\n

      Nh\u01b0 v\u1eady, c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p trong n\u0103m 2026 nh\u01b0 sau:<\/span><\/p>\n