{"id":6892,"date":"2026-09-21T15:12:03","date_gmt":"2026-09-21T08:12:03","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6892"},"modified":"2026-09-21T15:12:03","modified_gmt":"2026-09-21T08:12:03","slug":"cong-van-so-6938-ct-qlnt","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/en\/cong-van-so-6938-ct-qlnt\/","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 6938\/CT-QLNT v\u1ec1 ngh\u0129a v\u1ee5 m\u00f4n b\u00e0i khi \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf"},"content":{"rendered":"<p>C\u00f4ng v\u0103n s\u1ed1 6938\/CT-QLNT ng\u00e0y 18\/9\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc c\u1ee7a Thu\u1ebf t\u1ec9nh An Giang v\u1ec1 kho\u1ea3n thu m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd. Theo C\u1ee5c Thu\u1ebf, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf trong th\u1eddi gian b\u1ecb th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng v\u00e0 khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf ph\u1ea3i ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh, trong \u0111\u00f3 c\u00f3 thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 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\/cong-van-so-6938-ct-qlnt\/#Cong_van_so_6938CT-QLNT_huong_dan_truong_hop_nao\" >C\u00f4ng v\u0103n s\u1ed1 6938\/CT-QLNT h\u01b0\u1edbng d\u1eabn tr\u01b0\u1eddng h\u1ee3p n\u00e0o<\/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\/cong-van-so-6938-ct-qlnt\/#Nghia_vu_thue_khi_doanh_nghiep_khong_hoat_dong_tai_dia_chi_dang_ky\" >Ngh\u0129a v\u1ee5 thu\u1ebf khi doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd<\/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\/cong-van-so-6938-ct-qlnt\/#Cong_van_so_6938CT-QLNT_quy_dinh_gi_khi_cham_dut_ma_so_thue\" >C\u00f4ng v\u0103n s\u1ed1 6938\/CT-QLNT quy \u0111\u1ecbnh g\u00ec khi ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf<\/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\/cong-van-so-6938-ct-qlnt\/#Cuc_Thue_dang_nghien_cuu_giai_phap_thao_go_kho_khan\" >C\u1ee5c Thu\u1ebf \u0111ang nghi\u00ean c\u1ee9u gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n<\/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\/cong-van-so-6938-ct-qlnt\/#Luu_y_cho_doanh_nghiep_va_ke_toan\" >L\u01b0u \u00fd cho doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n<\/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\/cong-van-so-6938-ct-qlnt\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cong_van_so_6938CT-QLNT_huong_dan_truong_hop_nao\"><\/span>C\u00f4ng v\u0103n s\u1ed1 6938\/CT-QLNT h\u01b0\u1edbng d\u1eabn tr\u01b0\u1eddng h\u1ee3p n\u00e0o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u00f4ng v\u0103n s\u1ed1 6938\/CT-QLNT \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 18\/9\/2026 \u0111\u1ec3 tr\u1ea3 l\u1eddi C\u00f4ng v\u0103n s\u1ed1 2313\/AGI-NVDTPC ng\u00e0y 27\/8\/2026 c\u1ee7a Thu\u1ebf t\u1ec9nh An Giang v\u1ec1 v\u01b0\u1edbng m\u1eafc \u0111\u1ed1i v\u1edbi kho\u1ea3n thu m\u00f4n b\u00e0i. N\u1ed9i dung c\u00f4ng v\u0103n t\u1eadp trung v\u00e0o ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<p>C\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 kho\u1ea3n 7 \u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15 ng\u00e0y 17\/5\/2025 c\u1ee7a Qu\u1ed1c h\u1ed9i; kho\u1ea3n 4 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 362\/2025\/N\u0110-CP ng\u00e0y 31\/12\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7; \u0111i\u1ec3m 1 m\u1ee5c I Th\u00f4ng t\u01b0 s\u1ed1 96\/2002\/TT-BTC ng\u00e0y 24\/10\/2002 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1 42\/2003\/TT-BTC ng\u00e0y 07\/5\/2003; kho\u1ea3n 1 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP ng\u00e0y 04\/10\/2016; kho\u1ea3n 2 \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15; \u0111i\u1ec3m d, \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP ng\u00e0y 30\/6\/2026 v\u00e0 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 90\/2026\/TT-BTC ng\u00e0y 30\/6\/2026.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_thue_khi_doanh_nghiep_khong_hoat_dong_tai_dia_chi_dang_ky\"><\/span>Ngh\u0129a v\u1ee5 thu\u1ebf khi doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6893\" aria-describedby=\"caption-attachment-6893\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6893\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-so-6938_CT-QLNT-ve-nghia-vu-mon-bai-khi-dong-ma-so-thue.png\" alt=\"C\u00f4ng v\u0103n s\u1ed1 6938\/CT-QLNT v\u1ec1 ngh\u0129a v\u1ee5 m\u00f4n b\u00e0i khi \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-so-6938_CT-QLNT-ve-nghia-vu-mon-bai-khi-dong-ma-so-thue.png 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-so-6938_CT-QLNT-ve-nghia-vu-mon-bai-khi-dong-ma-so-thue-300x169.png 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-so-6938_CT-QLNT-ve-nghia-vu-mon-bai-khi-dong-ma-so-thue-1024x576.png 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-so-6938_CT-QLNT-ve-nghia-vu-mon-bai-khi-dong-ma-so-thue-768x432.png 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-so-6938_CT-QLNT-ve-nghia-vu-mon-bai-khi-dong-ma-so-thue-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6893\" class=\"wp-caption-text\">C\u00f4ng v\u0103n s\u1ed1 6938\/CT-QLNT v\u1ec1 ngh\u0129a v\u1ee5 m\u00f4n b\u00e0i khi \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf<\/figcaption><\/figure>\n<p>Theo C\u00f4ng v\u0103n s\u1ed1 6938\/CT-QLNT, doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1eabn c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf trong th\u1eddi gian doanh nghi\u1ec7p b\u1ecb th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf vi\u1ec7n d\u1eabn theo \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP.<\/p>\n<p>\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a doanh nghi\u1ec7p c\u1ea7n ti\u1ebfp t\u1ee5c r\u00e0 so\u00e1t v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh trong th\u1eddi gian thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean. T\u00ecnh tr\u1ea1ng b\u1ecb th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd kh\u00f4ng l\u00e0m thay \u0111\u1ed5i tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf vi\u1ec7n d\u1eabn.<\/p>\n<p>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam n\u1ed9i dung v\u1ec1 <a href=\"https:\/\/phasangiaithe.man.net.vn\/en\/cham-dut-hieu-luc-ma-so-thue-khi-giai-the\/\">Termination of tax identification number upon dissolution.<\/a> \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi quy tr\u00ecnh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c li\u00ean quan.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cong_van_so_6938CT-QLNT_quy_dinh_gi_khi_cham_dut_ma_so_thue\"><\/span>C\u00f4ng v\u0103n s\u1ed1 6938\/CT-QLNT quy \u0111\u1ecbnh g\u00ec khi ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh. Theo C\u00f4ng v\u0103n s\u1ed1 6938\/CT-QLNT, c\u00e1c ngh\u0129a v\u1ee5 n\u00e0y bao g\u1ed3m vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p thu\u1ebf, trong \u0111\u00f3 c\u00f3 thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, \u0111\u1ed3ng th\u1eddi x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu c\u00f3.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"6\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"331\"><strong>Content<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"331\"><strong>Tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"331\">Tax return<\/td>\n<td style=\"text-align: center;\" width=\"331\">Ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"331\">Thu\u1ebf ph\u1ea3i n\u1ed9p<\/td>\n<td style=\"text-align: center;\" width=\"331\">Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"331\">Thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/td>\n<td style=\"text-align: center;\" width=\"331\">Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"331\">Thu\u1ebf n\u1ed9p th\u1eeba<\/td>\n<td style=\"text-align: center;\" width=\"331\">X\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba n\u1ebfu c\u00f3<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"331\">Thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td style=\"text-align: center;\" width=\"331\">X\u1eed l\u00fd s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu c\u00f3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>C\u00e1c ngh\u0129a v\u1ee5 tr\u00ean \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 90\/2026\/TT-BTC. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 xem tr\u1ef1c ti\u1ebfp <a href=\"https:\/\/vanban.chinhphu.vn\/?docid=218690&amp;orggroupid=2&amp;pageid=27160\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP<\/a> and <a href=\"https:\/\/vanban.chinhphu.vn\/?docid=218839&amp;pageid=27160\" target=\"_blank\" rel=\"noopener\">Circular No. 90\/2026\/TT-BTC<\/a> tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cuc_Thue_dang_nghien_cuu_giai_phap_thao_go_kho_khan\"><\/span>C\u1ee5c Thu\u1ebf \u0111ang nghi\u00ean c\u1ee9u gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u00f4ng v\u0103n s\u1ed1 6938\/CT-QLNT cho bi\u1ebft C\u1ee5c Thu\u1ebf \u0111ang nghi\u00ean c\u1ee9u v\u00e0 b\u00e1o c\u00e1o c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 c\u00e1c gi\u1ea3i ph\u00e1p nh\u1eb1m th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t ho\u1eb7c kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<p>T\u1ea1i th\u1eddi \u0111i\u1ec3m ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 6938\/CT-QLNT, c\u00f4ng v\u0103n kh\u00f4ng n\u00eau c\u01a1 ch\u1ebf mi\u1ec5n ho\u1eb7c lo\u1ea1i tr\u1eeb ngh\u0129a v\u1ee5 thu\u1ebf, l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp. N\u1ed9i dung c\u00f4ng v\u0103n ti\u1ebfp t\u1ee5c y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_cho_doanh_nghiep_va_ke_toan\"><\/span>L\u01b0u \u00fd cho doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u1eeb n\u1ed9i dung C\u00f4ng v\u0103n s\u1ed1 6938\/CT-QLNT, doanh nghi\u1ec7p \u0111ang th\u1ef1c hi\u1ec7n ho\u1eb7c chu\u1ea9n b\u1ecb th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ea7n r\u00e0 so\u00e1t \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 tr\u01b0\u1edbc khi ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c.<\/p>\n<p>\u0110\u1ec3 h\u1ea1n ch\u1ebf thi\u1ebfu s\u00f3t khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c, doanh nghi\u1ec7p v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u00ean r\u00e0 so\u00e1t c\u00e1c n\u1ed9i dung sau:<\/p>\n<ul>\n<li>T\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/li>\n<li>H\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/li>\n<li>Ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/li>\n<li>S\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu c\u00f3.<\/li>\n<\/ul>\n<p>Vi\u1ec7c r\u00e0 so\u00e1t c\u00e1c n\u1ed9i dung tr\u00ean gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng ngh\u0129a v\u1ee5 c\u1ea7n ho\u00e0n th\u00e0nh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf. \u0110\u1ec3 \u0111\u1ed1i chi\u1ebfu th\u00eam quy tr\u00ecnh th\u1ef1c hi\u1ec7n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <a href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dang-ky-giai-the-doanh-nghiep\/\">\u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p v\u00e0 th\u1ee7 t\u1ee5c c\u1ea7n th\u1ef1c hi\u1ec7n<\/a> or <a href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-voi-co-quan-thue\/\">Company dissolution procedures with the tax authorities and required documents.<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>Conclude<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u00f4ng v\u0103n s\u1ed1 6938\/CT-QLNT ng\u00e0y 18\/9\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ecb th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf trong th\u1eddi gian n\u00e0y. Khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh, bao g\u1ed3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0 thu\u1ebf\/l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, \u0111\u1ed3ng th\u1eddi x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu c\u00f3.<\/p>\n<p>C\u1ee5c Thu\u1ebf \u0111\u1ed3ng th\u1eddi cho bi\u1ebft \u0111ang nghi\u00ean c\u1ee9u v\u00e0 b\u00e1o c\u00e1o c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 c\u00e1c gi\u1ea3i ph\u00e1p nh\u1eb1m th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh ch\u1ea5m d\u1ee9t ho\u1eb7c kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf. C\u01a1 quan thu\u1ebf \u0111\u1ec1 ngh\u1ecb Thu\u1ebf t\u1ec9nh An Giang c\u0103n c\u1ee9 quy \u0111\u1ecbnh v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/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<span style=\"background-color: #ffffff; font-size: 16px;\">\u00a0<\/span><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n s\u1ed1 6938\/CT-QLNT ng\u00e0y 18\/9\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc c\u1ee7a Thu\u1ebf t\u1ec9nh An Giang v\u1ec1 kho\u1ea3n thu m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd. Theo C\u1ee5c Thu\u1ebf, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf trong th\u1eddi gian b\u1ecb th\u00f4ng b\u00e1o [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":6894,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,14,13],"tags":[],"class_list":["post-6892","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-cap-nhat","category-kien-thuc-giai-the","category-kien-thuc-pha-san"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6892","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=6892"}],"version-history":[{"count":1,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6892\/revisions"}],"predecessor-version":[{"id":6895,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6892\/revisions\/6895"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6894"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}