{"id":6587,"date":"2026-09-09T11:31:05","date_gmt":"2026-09-09T04:31:05","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6587"},"modified":"2026-09-29T16:43:43","modified_gmt":"2026-09-29T09:43:43","slug":"cham-dut-ma-so-thue-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/en\/cham-dut-ma-so-thue-ho-kinh-doanh\/","title":{"rendered":"Ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf h\u1ed9 kinh doanh, M\u1eabu 24\/\u0110KT Th\u00f4ng t\u01b0 90\/2026"},"content":{"rendered":"<p>\u0110\u1ec3 ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf h\u1ed9 kinh doanh, ch\u1ee7 h\u1ed9 ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf, sau \u0111\u00f3 n\u1ed9p V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo M\u1eabu s\u1ed1 24\/\u0110KT ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 90\/2026\/TT-BTC (tt90) (\u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026, thay M\u1eabu 24\/\u0110K-TCT c\u1ee7a Th\u00f4ng t\u01b0 86\/2024\/TT-BTC) cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Song song, h\u1ed9 kinh doanh l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng t\u1ea1i C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3.<\/p>\n<p>T\u1eeb n\u0103m 2026 c\u00f3 ba thay \u0111\u1ed5i l\u00e0m th\u1ee7 t\u1ee5c kh\u00e1c tr\u01b0\u1edbc: h\u1ed9 kinh doanh kh\u00f4ng c\u00f2n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n v\u00e0 kh\u00f4ng c\u00f2n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb 01\/01\/2026; m\u1eabu bi\u1ec3u \u0111\u0103ng k\u00fd thu\u1ebf m\u1edbi theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC; v\u00e0 c\u01a1 quan \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh chuy\u1ec3n v\u1ec1 c\u1ea5p x\u00e3 sau khi b\u1ecf c\u1ea5p huy\u1ec7n.<\/p>\n<p><em>L\u01b0u \u00fd: n\u1ed9i dung mang t\u00ednh tham kh\u1ea3o; \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3 c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/em><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/cham-dut-ma-so-thue-ho-kinh-doanh\/#Mau_24DKT_24DK-TCT_theo_Thong_tu_902026_la_gi\" >M\u1eabu 24\/\u0110KT (24\/\u0110K-TCT) theo Th\u00f4ng t\u01b0 90\/2026 l\u00e0 g\u00ec<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/cham-dut-ma-so-thue-ho-kinh-doanh\/#Huong_dan_dien_Mau_24DKT_cho_ho_kinh_doanh\" >H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n M\u1eabu 24\/\u0110KT cho h\u1ed9 kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/cham-dut-ma-so-thue-ho-kinh-doanh\/#Ho_so_cham_dut_ma_so_thue_ho_kinh_doanh\" >Documents for terminating the tax identification number of a household business.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/cham-dut-ma-so-thue-ho-kinh-doanh\/#Quy_trinh_cham_dut_ma_so_thue_ho_kinh_doanh\" >Procedure for terminating a business household&#039;s tax identification number.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/cham-dut-ma-so-thue-ho-kinh-doanh\/#Nhung_thay_doi_tu_nam_2026_ho_kinh_doanh_can_biet\" >Nh\u1eefng thay \u0111\u1ed5i t\u1eeb n\u0103m 2026 h\u1ed9 kinh doanh c\u1ea7n bi\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/cham-dut-ma-so-thue-ho-kinh-doanh\/#Phan_biet_cham_dut_ma_so_thue_tam_ngung_va_cham_dut_hoat_dong\" >Ph\u00e2n bi\u1ec7t ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf, t\u1ea1m ng\u1eebng v\u00e0 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/cham-dut-ma-so-thue-ho-kinh-doanh\/#Luu_y_cua_MAN_khi_dong_ma_so_thue_ho_kinh_doanh\" >L\u01b0u \u00fd c\u1ee7a MAN khi \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf h\u1ed9 kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/cham-dut-ma-so-thue-ho-kinh-doanh\/#Ket_luan\" >Conclude<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/cham-dut-ma-so-thue-ho-kinh-doanh\/#Cau_hoi_thuong_gap_ve_cham_dut_ma_so_thue_ho_kinh_doanh\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf h\u1ed9 kinh doanh<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Mau_24DKT_24DK-TCT_theo_Thong_tu_902026_la_gi\"><\/span>M\u1eabu 24\/\u0110KT (24\/\u0110K-TCT) theo Th\u00f4ng t\u01b0 90\/2026 l\u00e0 g\u00ec<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>M\u1eabu s\u1ed1 24\/\u0110KT l\u00e0 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 90\/2026\/TT-BTC ng\u00e0y 30\/6\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf. M\u1eabu n\u00e0y thay th\u1ebf M\u1eabu s\u1ed1 24\/\u0110K-TCT t\u1ea1i Th\u00f4ng t\u01b0 86\/2024\/TT-BTC.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" width=\"100%\" cellspacing=\"2\" cellpadding=\"6\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" width=\"173\"><strong>Criteria<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"214\"><strong>Tr\u01b0\u1edbc 01\/7\/2026<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"214\"><strong>T\u1eeb 01\/7\/2026<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"173\">T\u00ean m\u1eabu<\/td>\n<td width=\"214\">Form No. 24\/DK-TCT<\/td>\n<td width=\"214\">M\u1eabu s\u1ed1 24\/\u0110KT<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">V\u0103n b\u1ea3n ban h\u00e0nh<\/td>\n<td width=\"214\">Circular 86\/2024\/TT-BTC<\/td>\n<td width=\"214\">Circular 90\/2026\/TT-BTC<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">Content<\/td>\n<td width=\"214\">V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/td>\n<td width=\"214\">V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf (c\u00f3 b\u1ea3n song ng\u1eef Vi\u1ec7t \u2013 Anh)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>M\u1eabu 24\/\u0110KT c\u00f3 c\u00e1c ph\u1ea7n d\u00e0nh cho t\u1eebng nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh d\u00f9ng ph\u1ea7n c\u00f3 d\u00f2ng &#8220;\u0110\u1ecba ch\u1ec9 kinh doanh&#8221;. C\u00f3 th\u1ec3 t\u1ea3i c\u00e1c bi\u1ec3u m\u1eabu t\u1ea1i m\u1ee5c <a href=\"https:\/\/phasangiaithe.man.net.vn\/en\/cong-cu-tai-nguyen\/cac-mau-don-bieu-mau\/\">bi\u1ec3u m\u1eabu c\u1ee7a MAN<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_dien_Mau_24DKT_cho_ho_kinh_doanh\"><\/span>H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n M\u1eabu 24\/\u0110KT cho h\u1ed9 kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>B\u1ea3ng sau h\u01b0\u1edbng d\u1eabn t\u1eebng n\u1ed9i dung tr\u00ean M\u1eabu 24\/\u0110KT khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9 kinh doanh.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" width=\"100%\" cellspacing=\"2\" cellpadding=\"6\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" width=\"173\"><strong>Content<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"428\"><strong>C\u00e1ch ghi<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"173\">T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<td width=\"428\">Ghi \u0111\u00fang t\u00ean h\u1ed9 kinh doanh theo \u0111\u0103ng k\u00fd thu\u1ebf, v\u00ed d\u1ee5 &#8220;H\u1ed9 kinh doanh Nguy\u1ec5n V\u0103n A&#8221;<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">K\u00ednh g\u1eedi<\/td>\n<td width=\"428\">T\u00ean c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp h\u1ed9 kinh doanh<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">Tax identification number<\/td>\n<td width=\"428\">M\u00e3 s\u1ed1 thu\u1ebf \u0111ang s\u1eed d\u1ee5ng c\u1ee7a h\u1ed9 kinh doanh; n\u1ebfu d\u00f9ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n l\u00e0m m\u00e3 s\u1ed1 thu\u1ebf th\u00ec ghi s\u1ed1 \u0111\u1ecbnh danh<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">Business address<\/td>\n<td width=\"428\">\u0110\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf; n\u1ebfu \u0111\u1ecba ch\u1ec9 h\u00e0nh ch\u00ednh \u0111\u00e3 thay \u0111\u1ed5i sau s\u1eafp x\u1ebfp \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, ghi theo th\u00f4ng tin \u0111ang l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">L\u00fd do ch\u1ea5m d\u1ee9t<\/td>\n<td width=\"428\">Ghi c\u1ee5 th\u1ec3: &#8220;Ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1eeb ng\u00e0y\u2026&#8221;, &#8220;Chuy\u1ec3n \u0111\u1ed5i h\u1ed9 kinh doanh th\u00e0nh doanh nghi\u1ec7p&#8221; ho\u1eb7c &#8220;B\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u2026&#8221;<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">H\u1ed3 s\u01a1 \u0111\u00ednh k\u00e8m<\/td>\n<td width=\"428\">Li\u1ec7t k\u00ea gi\u1ea5y t\u1edd n\u1ed9p k\u00e8m (xem m\u1ee5c h\u1ed3 s\u01a1)<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">K\u00fd t\u00ean<\/td>\n<td width=\"428\">Ch\u1ee7 h\u1ed9 kinh doanh k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean; n\u1ebfu n\u1ed9p \u0111i\u1ec7n t\u1eed th\u00ec k\u00fd theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_cham_dut_ma_so_thue_ho_kinh_doanh\"><\/span>Documents for terminating the tax identification number of a household business.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>H\u1ed3 s\u01a1 th\u01b0\u1eddng g\u1ed3m c\u00e1c gi\u1ea5y t\u1edd sau; h\u1ed9 kinh doanh n\u00ean x\u00e1c nh\u1eadn th\u00e0nh ph\u1ea7n c\u1ee5 th\u1ec3 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi n\u1ed9p.<\/p>\n<ul>\n<li>V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo M\u1eabu s\u1ed1 24\/\u0110KT.<\/li>\n<li>B\u1ea3n sao quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh ho\u1eb7c v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ebfn vi\u1ec7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng (n\u1ebfu c\u00f3).<\/li>\n<li>H\u1ed3 s\u01a1 v\u1ec1 h\u00f3a \u0111\u01a1n: th\u00f4ng b\u00e1o h\u1ee7y h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u1ebfu h\u1ed9 kinh doanh c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/li>\n<li>T\u1edd khai thu\u1ebf c\u00e1c k\u1ef3 c\u00f2n thi\u1ebfu, ch\u1ee9ng t\u1eeb n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_cham_dut_ma_so_thue_ho_kinh_doanh\"><\/span>Procedure for terminating a business household&#039;s tax identification number.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Quy tr\u00ecnh g\u1ed3m n\u0103m b\u01b0\u1edbc, trong \u0111\u00f3 b\u01b0\u1edbc ch\u1ed1t ngh\u0129a v\u1ee5 thu\u1ebf quy\u1ebft \u0111\u1ecbnh th\u1eddi gian x\u1eed l\u00fd.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" width=\"100%\" cellspacing=\"2\" cellpadding=\"6\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" width=\"153\"><strong>Step<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"448\"><strong>Content<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"153\">1. R\u00e0 so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf<\/td>\n<td width=\"448\">Tra c\u1ee9u t\u00ecnh h\u00ecnh n\u1ed9p ng\u00e2n s\u00e1ch; n\u1ed9p \u0111\u1ee7 thu\u1ebf GTGT, thu\u1ebf TNCN, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u00f2n n\u1ee3 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc 2026<\/td>\n<\/tr>\n<tr>\n<td width=\"153\">2. X\u1eed l\u00fd h\u00f3a \u0111\u01a1n<\/td>\n<td width=\"448\">H\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a s\u1eed d\u1ee5ng, g\u1eedi th\u00f4ng b\u00e1o v\u00e0 b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td width=\"153\">3. L\u1eadp v\u00e0 n\u1ed9p M\u1eabu 24\/\u0110KT<\/td>\n<td width=\"448\">N\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c qua C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia, h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n<tr>\n<td width=\"153\">4. C\u01a1 quan thu\u1ebf x\u1eed l\u00fd<\/td>\n<td width=\"448\">Ki\u1ec3m tra h\u1ed3 s\u01a1 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf; ban h\u00e0nh th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5<\/td>\n<\/tr>\n<tr>\n<td width=\"153\">5. Ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng h\u1ed9 kinh doanh<\/td>\n<td width=\"448\">G\u1eedi th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ebfn C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3 v\u00e0 n\u1ed9p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh theo h\u01b0\u1edbng d\u1eabn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng h\u1ed9 kinh doanh do C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3 gi\u1ea3i quy\u1ebft. Theo \u0110i\u1ec1u 5 <a href=\"https:\/\/luatvietnam.vn\/doanh-nghiep\/nghi-dinh-296-2026-nd-cp-sua-doi-bo-sung-nghi-dinh-168-2025-ve-dang-ky-doanh-nghiep-441540-d1.html\" target=\"_blank\" rel=\"noopener\">Decree 296\/2026\/ND-CP<\/a>, \u0111\u00f3 l\u00e0 ph\u00f2ng chuy\u00ean m\u00f4n thu\u1ed9c UBND c\u1ea5p x\u00e3 \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5, ho\u1eb7c UBND c\u1ea5p x\u00e3 n\u1ebfu kh\u00f4ng th\u00e0nh l\u1eadp ph\u00f2ng chuy\u00ean m\u00f4n. Kh\u00f4ng c\u00f2n n\u1ed9p t\u1ea1i &#8220;Ph\u00f2ng T\u00e0i ch\u00ednh \u2013 K\u1ebf ho\u1ea1ch c\u1ea5p huy\u1ec7n&#8221; nh\u01b0 tr\u01b0\u1edbc.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_tu_nam_2026_ho_kinh_doanh_can_biet\"><\/span>Nh\u1eefng thay \u0111\u1ed5i t\u1eeb n\u0103m 2026 h\u1ed9 kinh doanh c\u1ea7n bi\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6589\" aria-describedby=\"caption-attachment-6589\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6589\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-phai-cham-dut-ma-so-thue-ho-kinh-doanh.png\" alt=\"Ca\u0301c tru\u031bo\u031b\u0300ng ho\u031b\u0323p pha\u0309i cha\u0302\u0301m du\u031b\u0301t ma\u0303 so\u0302\u0301 thue\u0302\u0301 ho\u0323\u0302 kinh doanh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-phai-cham-dut-ma-so-thue-ho-kinh-doanh.png 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-phai-cham-dut-ma-so-thue-ho-kinh-doanh-300x169.png 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-phai-cham-dut-ma-so-thue-ho-kinh-doanh-1024x576.png 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-phai-cham-dut-ma-so-thue-ho-kinh-doanh-768x432.png 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-phai-cham-dut-ma-so-thue-ho-kinh-doanh-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6589\" class=\"wp-caption-text\">Cases requiring termination of business household tax identification numbers.<\/figcaption><\/figure>\n<p>C\u00e1c thay \u0111\u1ed5i sau \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ch\u1ed1t ngh\u0129a v\u1ee5 thu\u1ebf khi \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf h\u1ed9 kinh doanh.<\/p>\n<ul>\n<li><strong>B\u1ecf thu\u1ebf kho\u00e1n:<\/strong> theo Ngh\u1ecb quy\u1ebft 198\/2025\/QH15, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf t\u1eeb ng\u00e0y 01\/01\/2026 m\u00e0 n\u1ed9p thu\u1ebf theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<li><strong>B\u1ecf l\u1ec7 ph\u00ed m\u00f4n b\u00e0i:<\/strong> ch\u1ea5m d\u1ee9t thu, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb 01\/01\/2026; kho\u1ea3n c\u00f2n n\u1ee3 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc v\u1eabn ph\u1ea3i n\u1ed9p. Xem th\u00eam b\u00e0i <a href=\"https:\/\/thue.man.net.vn\/xoa-bo-le-phi-mon-bai-tu-2026\/\" target=\"_blank\" rel=\"noopener\">x\u00f3a b\u1ecf l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb 2026<\/a>.<\/li>\n<li><strong>M\u1eabu bi\u1ec3u m\u1edbi:<\/strong> h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf n\u1ed9p t\u1eeb 01\/7\/2026 d\u00f9ng m\u1eabu theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC, trong \u0111\u00f3 c\u00f3 M\u1eabu s\u1ed1 24\/\u0110KT.<\/li>\n<li><strong>C\u01a1 quan \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh c\u1ea5p x\u00e3:<\/strong> thay cho c\u1ea5p huy\u1ec7n tr\u01b0\u1edbc \u0111\u00e2y, theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_cham_dut_ma_so_thue_tam_ngung_va_cham_dut_hoat_dong\"><\/span>Ph\u00e2n bi\u1ec7t ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf, t\u1ea1m ng\u1eebng v\u00e0 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" width=\"100%\" cellspacing=\"2\" cellpadding=\"6\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" width=\"153\"><strong>Criteria<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"149\"><strong>Ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"149\"><strong>Ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng h\u1ed9 kinh doanh<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"149\"><strong>Temporarily suspending business operations.<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"153\">N\u01a1i th\u1ef1c hi\u1ec7n<\/td>\n<td width=\"149\">The tax authority is in charge of direct management.<\/td>\n<td width=\"149\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3<\/td>\n<td width=\"149\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c c\u01a1 quan thu\u1ebf t\u00f9y tr\u01b0\u1eddng h\u1ee3p<\/td>\n<\/tr>\n<tr>\n<td width=\"153\">Purpose<\/td>\n<td width=\"149\">Ch\u1ed1t ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf<\/td>\n<td width=\"149\">Ch\u1ea5m d\u1ee9t t\u01b0 c\u00e1ch h\u1ed9 kinh doanh<\/td>\n<td width=\"149\">Ng\u1eebng c\u00f3 th\u1eddi h\u1ea1n, sau \u0111\u00f3 ho\u1ea1t \u0111\u1ed9ng l\u1ea1i<\/td>\n<\/tr>\n<tr>\n<td width=\"153\">Bi\u1ec3u m\u1eabu ch\u00ednh<\/td>\n<td width=\"149\">M\u1eabu 24\/\u0110KT<\/td>\n<td width=\"149\">Th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng h\u1ed9 kinh doanh<\/td>\n<td width=\"149\">Theo quy \u0111\u1ecbnh v\u1ec1 t\u1ea1m ng\u1eebng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>N\u1ebfu ch\u1ec9 ng\u1eebng kinh doanh m\u1ed9t th\u1eddi gian, h\u1ed9 kinh doanh n\u00ean l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng thay v\u00ec \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf; xem <a href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tam-ngung-hoat-dong-theo-thong-tu-90\/\">t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng theo Th\u00f4ng t\u01b0 90<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_cua_MAN_khi_dong_ma_so_thue_ho_kinh_doanh\"><\/span>L\u01b0u \u00fd c\u1ee7a MAN khi \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf h\u1ed9 kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u1eeb th\u1ef1c t\u1ebf h\u1ed7 tr\u1ee3 h\u1ed9 kinh doanh, MAN &#8211; Master Accountant Network l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m.<\/p>\n<ul>\n<li>Tra c\u1ee9u t\u00ecnh h\u00ecnh n\u1ed9p ng\u00e2n s\u00e1ch tr\u01b0\u1edbc khi n\u1ed9p M\u1eabu 24\/\u0110KT \u0111\u1ec3 ph\u00e1t hi\u1ec7n kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p ho\u1eb7c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m c\u0169 c\u00f2n s\u00f3t.<\/li>\n<li>Kh\u00f4ng b\u1ecf m\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf khi \u0111\u00e3 ng\u1eebng kinh doanh: h\u1ed9 kinh doanh c\u00f3 th\u1ec3 b\u1ecb chuy\u1ec3n sang tr\u1ea1ng th\u00e1i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd (xem <a href=\"https:\/\/phasangiaithe.man.net.vn\/en\/trang-thai-06-khong-hoat-dong\/\">tr\u1ea1ng th\u00e1i 06<\/a>) v\u00e0 ph\u00e1t sinh vi ph\u1ea1m v\u1ec1 khai thu\u1ebf.<\/li>\n<li>D\u00f9ng \u0111\u00fang t\u00ean m\u1eabu 24\/\u0110KT theo Th\u00f4ng t\u01b0 90\/2026 cho h\u1ed3 s\u01a1 n\u1ed9p t\u1eeb 01\/7\/2026.<\/li>\n<li>V\u1edbi h\u1ed9 kinh doanh d\u00f9ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n l\u00e0m m\u00e3 s\u1ed1 thu\u1ebf, n\u00ean h\u1ecfi r\u00f5 c\u01a1 quan thu\u1ebf v\u1ec1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c ch\u1ea5m d\u1ee9t \u0111\u1ed1i v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u00e1 nh\u00e2n kh\u00e1c c\u1ee7a ch\u1ee7 h\u1ed9.<\/li>\n<\/ul>\n<p>Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 c\u00f3 quy tr\u00ecnh kh\u00e1c; xem <a href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-doanh-nghiep-dang-ky-thue-truc-tiep\/\">th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp<\/a> and <a href=\"https:\/\/phasangiaithe.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp\/\">Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u1ec1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3<\/a>. H\u1ed9 kinh doanh c\u1ea7n h\u1ed7 tr\u1ee3 s\u1ed5 s\u00e1ch, thu\u1ebf c\u00f3 th\u1ec3 tham kh\u1ea3o <a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\" target=\"_blank\" rel=\"noopener\">full-service tax accounting<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>Conclude<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf h\u1ed9 kinh doanh n\u0103m 2026 c\u1ea7n d\u00f9ng \u0111\u00fang M\u1eabu 24\/\u0110KT theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC, ch\u1ed1t d\u1ee9t \u0111i\u1ec3m ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ho\u00e0n t\u1ea5t ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng t\u1ea1i C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3. Vi\u1ec7c b\u1ecf thu\u1ebf kho\u00e1n v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb 01\/01\/2026 gi\u00fap th\u1ee7 t\u1ee5c \u0111\u01a1n gi\u1ea3n h\u01a1n, nh\u01b0ng c\u00e1c kho\u1ea3n c\u00f2n n\u1ee3 c\u1ee7a n\u0103m c\u0169 v\u1eabn ph\u1ea3i x\u1eed l\u00fd tr\u01b0\u1edbc. C\u1ea7n h\u1ed7 tr\u1ee3, h\u1ed9 kinh doanh c\u00f3 th\u1ec3 <a href=\"https:\/\/phasangiaithe.man.net.vn\/en\/lien-he\/\">li\u00ean h\u1ec7 MAN<\/a>.<\/p>\n<div style=\"background: #FFF8E8; border: 2px solid #F4B00F; border-radius: 10px; padding: 20px 24px; margin: 30px 0;\">\n<div style=\"font-size: 18px; font-weight: bold; color: #b47500; margin-bottom: 12px; line-height: 1.6;\">Professionally reviewed by <a style=\"color: #b47500; text-decoration: underline;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Mr. Le Hoang Tuyen<br \/>\n<\/a><\/div>\n<div style=\"font-size: 14px; line-height: 1.8; color: #333;\"><strong>Job title:<\/strong> Founder &amp; CEO \u2013 MAN Master Accountant Network<br \/>\n<strong>Professional license:<\/strong> CPA Vietnam Auditors<br \/>\n<strong>Experience:<\/strong> Over 30 years of experience in Accounting, Auditing, and Financial Consulting.<\/div>\n<div style=\"border-top: 1px solid #F4B00F; margin-top: 12px; padding-top: 12px; font-size: 13px; line-height: 1.7; color: #555;\"><strong>Note:<\/strong> The content is compiled based on current legal regulations and is for reference only. Application to specific cases requires direct consultation with a MAN expert after reviewing the actual case file.<\/div>\n<div style=\"border-top: 1px solid #F4B00F; margin-top: 16px; padding-top: 16px;\">\n<div style=\"font-size: 20px; font-weight: bold; color: #222; margin-bottom: 12px; line-height: 1.6;\">Contact information<\/div>\n<div style=\"margin-bottom: 8px; font-size: 14px; line-height: 1.8; color: #333;\"><strong>Address:<\/strong> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/div>\n<div style=\"margin-bottom: 8px; font-size: 14px; line-height: 1.8; color: #333;\"><strong>Mobile\/Zalo:<\/strong> 0903 963 163 \u2013 0903 428 622<\/div>\n<div style=\"font-size: 14px; line-height: 1.8; color: #333;\"><strong>E-mail:<\/strong> man@man.net.vn<\/div>\n<\/div>\n<\/div>\n<div>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cham_dut_ma_so_thue_ho_kinh_doanh\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf h\u1ed9 kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>M\u1eabu 24\/\u0110K-TCT v\u00e0 M\u1eabu 24\/\u0110KT kh\u00e1c nhau th\u1ebf n\u00e0o?<\/strong><\/p>\n<p>C\u00f9ng l\u00e0 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf. M\u1eabu s\u1ed1 24\/\u0110K-TCT ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 86\/2024\/TT-BTC; t\u1eeb ng\u00e0y 01\/7\/2026, m\u1eabu \u00e1p d\u1ee5ng l\u00e0 M\u1eabu s\u1ed1 24\/\u0110KT ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 90\/2026\/TT-BTC ng\u00e0y 30\/6\/2026. Nhi\u1ec1u ng\u01b0\u1eddi v\u1eabn quen g\u1ecdi l\u00e0 &#8220;M\u1eabu 24\/\u0110K-TCT&#8221;.<\/p>\n<p><strong>H\u1ed9 kinh doanh \u0111i\u1ec1n M\u1eabu 24\/\u0110KT nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/p>\n<p>H\u1ed9 kinh doanh ghi t\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf, l\u00fd do ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf (v\u00ed d\u1ee5 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh doanh nghi\u1ec7p), li\u1ec7t k\u00ea h\u1ed3 s\u01a1 \u0111\u00ednh k\u00e8m, sau \u0111\u00f3 ch\u1ee7 h\u1ed9 k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean.<\/p>\n<p><strong>M\u1eabu 24\/\u0110KT n\u1ed9p \u1edf \u0111\u00e2u?<\/strong><\/p>\n<p>H\u1ed9 kinh doanh n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, ho\u1eb7c n\u1ed9p \u0111i\u1ec7n t\u1eed qua C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia, h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p><strong>Ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 ph\u1ea3i l\u00e0 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng h\u1ed9 kinh doanh kh\u00f4ng?<\/strong><\/p>\n<p>Kh\u00f4ng. Ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 th\u1ee7 t\u1ee5c t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ec3 ch\u1ed1t ngh\u0129a v\u1ee5 thu\u1ebf; ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng h\u1ed9 kinh doanh l\u00e0 th\u1ee7 t\u1ee5c t\u1ea1i C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3. H\u1ed9 kinh doanh c\u1ea7n ho\u00e0n t\u1ea5t c\u1ea3 hai.<\/p>\n<p><strong>H\u1ed9 kinh doanh c\u00f2n ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i khi ch\u1ea5m d\u1ee9t n\u0103m 2026 kh\u00f4ng?<\/strong><\/p>\n<p>Kh\u00f4ng ph\u00e1t sinh l\u1ec7 ph\u00ed m\u00f4n b\u00e0i cho n\u0103m 2026, v\u00ec Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 ch\u1ea5m d\u1ee9t vi\u1ec7c thu, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb ng\u00e0y 01\/01\/2026. Tuy v\u1eady, kho\u1ea3n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u00f2n n\u1ee3 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc v\u1eabn ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<p><strong>H\u1ed9 kinh doanh b\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u00f3 ph\u1ea3i l\u00e0m M\u1eabu 24\/\u0110KT kh\u00f4ng?<\/strong><\/p>\n<p>C\u00f3. Khi b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, h\u1ed9 kinh doanh v\u1eabn ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, k\u00e8m b\u1ea3n sao quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ec3 ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf h\u1ed9 kinh doanh, ch\u1ee7 h\u1ed9 ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf, sau \u0111\u00f3 n\u1ed9p V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo M\u1eabu s\u1ed1 24\/\u0110KT ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 90\/2026\/TT-BTC (tt90) (\u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026, thay M\u1eabu 24\/\u0110K-TCT c\u1ee7a Th\u00f4ng t\u01b0 86\/2024\/TT-BTC) cho [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":6590,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,18],"tags":[],"class_list":["post-6587","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-cap-nhat","category-kien-thuc-tam-ngung-hoat-dong"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6587","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=6587"}],"version-history":[{"count":3,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6587\/revisions"}],"predecessor-version":[{"id":6921,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6587\/revisions\/6921"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6590"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}