{"id":7036,"date":"2026-10-16T10:49:47","date_gmt":"2026-10-16T03:49:47","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=7036"},"modified":"2026-10-16T10:49:47","modified_gmt":"2026-10-16T03:49:47","slug":"thoi-han-02-ngay-cua-co-quan-thue-giai-the","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/en\/thoi-han-02-ngay-cua-co-quan-thue-giai-the\/","title":{"rendered":"Th\u1eddi h\u1ea1n 02 ng\u00e0y c\u1ee7a c\u01a1 quan thu\u1ebf khi gi\u1ea3i th\u1ec3 t\u00ednh t\u1eeb khi n\u00e0o"},"content":{"rendered":"<p>Th\u1eddi h\u1ea1n 02 ng\u00e0y c\u1ee7a c\u01a1 quan thu\u1ebf khi gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 do C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh g\u1eedi \u0111\u1ebfn, kh\u00f4ng ph\u1ea3i t\u1eeb ng\u00e0y doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1. Quy \u0111\u1ecbnh n\u00e0y n\u1eb1m t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 64 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u00e0 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn l\u1ea1i t\u1ea1i C\u00f4ng v\u0103n 16148\/BTC-DNTN n\u0103m 2026, k\u00e8m y\u00eau c\u1ea7u r\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd \u1edf t\u1eebng b\u01b0\u1edbc.<\/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\/thoi-han-02-ngay-cua-co-quan-thue-giai-the\/#Thoi_han_02_ngay_cua_co_quan_thue_tinh_tu_ngay_nhan_thong_tin\" >Th\u1eddi h\u1ea1n 02 ng\u00e0y c\u1ee7a c\u01a1 quan thu\u1ebf t\u00ednh t\u1eeb ng\u00e0y nh\u1eadn th\u00f4ng tin<\/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\/thoi-han-02-ngay-cua-co-quan-thue-giai-the\/#Cong_van_16148BTC-DNTN_rut_ngan_tung_buoc_xu_ly\" >C\u00f4ng v\u0103n 16148\/BTC-DNTN r\u00fat ng\u1eafn t\u1eebng b\u01b0\u1edbc x\u1eed l\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\/thoi-han-02-ngay-cua-co-quan-thue-giai-the\/#Truong_hop_co_quan_thue_tu_choi\" >Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf t\u1eeb ch\u1ed1i<\/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\/thoi-han-02-ngay-cua-co-quan-thue-giai-the\/#Ma_so_thue_cham_dut_hieu_luc_khi_doanh_nghiep_cham_dut_hoat_dong\" >M\u00e3 s\u1ed1 thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c khi doanh nghi\u1ec7p 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-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thoi-han-02-ngay-cua-co-quan-thue-giai-the\/#Nghia_vu_can_hoan_thanh_truoc_khi_cham_dut_hieu_luc_ma_so_thue\" >Ngh\u0129a v\u1ee5 c\u1ea7n ho\u00e0n th\u00e0nh tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c 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-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thoi-han-02-ngay-cua-co-quan-thue-giai-the\/#Goc_nhin_chuyen_mon_cua_MAN\" >MAN&#039;s expert perspective<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thoi-han-02-ngay-cua-co-quan-thue-giai-the\/#Hieu_nham_thuong_gap_ve_moc_tinh_thoi_han\" >Hi\u1ec3u nh\u1ea7m th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u1ed1c t\u00ednh th\u1eddi h\u1ea1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thoi-han-02-ngay-cua-co-quan-thue-giai-the\/#Hoan_tat_hoa_don_va_don_vi_phu_thuoc_truoc_khi_nop_ho_so\" >Ho\u00e0n t\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thoi-han-02-ngay-cua-co-quan-thue-giai-the\/#Theo_doi_ket_qua_tren_Cong_thong_tin_quoc_gia\" >Theo d\u00f5i k\u1ebft qu\u1ea3 tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thoi-han-02-ngay-cua-co-quan-thue-giai-the\/#Ket_luan\" >Conclude<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thoi-han-02-ngay-cua-co-quan-thue-giai-the\/#Cau_hoi_thuong_gap\" >Frequently Asked Questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thoi-han-02-ngay-cua-co-quan-thue-giai-the\/#Thoi_han_02_ngay_cua_co_quan_thue_co_tinh_tu_ngay_doanh_nghiep_nop_ho_so_khong\" >Th\u1eddi h\u1ea1n 02 ng\u00e0y c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f3 t\u00ednh t\u1eeb ng\u00e0y doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thoi-han-02-ngay-cua-co-quan-thue-giai-the\/#Co_quan_thue_khong_tra_loi_thi_ho_so_giai_the_xu_ly_the_nao\" >C\u01a1 quan thu\u1ebf kh\u00f4ng tr\u1ea3 l\u1eddi th\u00ec h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thoi-han-02-ngay-cua-co-quan-thue-giai-the\/#Co_quan_thue_tu_choi_thi_doanh_nghiep_co_duoc_giai_the_khong\" >C\u01a1 quan thu\u1ebf t\u1eeb ch\u1ed1i th\u00ec doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_02_ngay_cua_co_quan_thue_tinh_tu_ngay_nhan_thong_tin\"><\/span>Th\u1eddi h\u1ea1n 02 ng\u00e0y c\u1ee7a c\u01a1 quan thu\u1ebf t\u00ednh t\u1eeb ng\u00e0y nh\u1eadn th\u00f4ng tin<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kho\u1ea3n 5 \u0110i\u1ec1u 64 <a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/toan-van-nghi-dinh-168-2025-nd-cp-ve-dang-ky-doanh-nghiep-119250702175708554.htm\" target=\"_blank\" rel=\"noopener\">Decree 168\/2025\/ND-CP<\/a> quy \u0111\u1ecbnh sau khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3, C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh g\u1eedi th\u00f4ng tin cho c\u01a1 quan thu\u1ebf. Trong th\u1eddi h\u1ea1n 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin, c\u01a1 quan thu\u1ebf g\u1eedi \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ebfn C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh.<\/p>\n<p>Nh\u01b0 v\u1eady, m\u1ed1c t\u00ednh th\u1eddi h\u1ea1n c\u1ee7a c\u01a1 quan thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh chuy\u1ec3n th\u00f4ng tin. Doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 h\u00f4m nay ch\u01b0a c\u00f3 ngh\u0129a l\u00e0 th\u1eddi h\u1ea1n 02 ng\u00e0y c\u1ee7a c\u01a1 quan thu\u1ebf b\u1eaft \u0111\u1ea7u ngay h\u00f4m nay.<\/p>\n<p>C\u0169ng theo kho\u1ea3n 5 \u0110i\u1ec1u 64, trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1, C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh chuy\u1ec3n doanh nghi\u1ec7p sang t\u00ecnh tr\u1ea1ng \u0111\u00e3 gi\u1ea3i th\u1ec3 n\u1ebfu kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c nh\u1eadn \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn x\u00e1c nh\u1eadn doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ed3ng th\u1eddi \u0111\u0103ng th\u00f4ng b\u00e1o tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cong_van_16148BTC-DNTN_rut_ngan_tung_buoc_xu_ly\"><\/span>C\u00f4ng v\u0103n 16148\/BTC-DNTN r\u00fat ng\u1eafn t\u1eebng b\u01b0\u1edbc x\u1eed l\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u00f4ng v\u0103n 16148\/BTC-DNTN c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh g\u1eedi S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng y\u00eau c\u1ea7u \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 x\u1eed l\u00fd th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p. C\u00f4ng v\u0103n d\u1eabn chi\u1ebfu kho\u1ea3n 5 \u0110i\u1ec1u 64, kho\u1ea3n 2 \u0110i\u1ec1u 65 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, \u0111\u1eb7t th\u1eddi h\u1ea1n c\u1ee5 th\u1ec3 cho t\u1eebng b\u01b0\u1edbc khi doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3.<\/p>\n<p>C\u00e1c m\u1ed1c th\u1eddi h\u1ea1n trong c\u00f4ng v\u0103n, theo <a href=\"https:\/\/vov.vn\/kinh-te\/bo-tai-chinh-yeu-cau-rut-ngan-thoi-gian-xu-ly-ho-so-giai-the-doanh-nghiep-post1340618.vov\" target=\"_blank\" rel=\"noopener\">n\u1ed9i dung \u0111\u01b0\u1ee3c VOV \u0111\u01b0a tin<\/a>, \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p trong b\u1ea3ng sau.<\/p>\n<table style=\"width: 100%; border-color: #000000; height: 192px;\" border=\"1\" width=\"100%\" cellspacing=\"2\" cellpadding=\"6\">\n<thead>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; text-align: center;\" width=\"267\"><strong>B\u01b0\u1edbc x\u1eed l\u00fd<\/strong><\/td>\n<td style=\"height: 24px; text-align: center;\" width=\"179\"><strong>The implementing entity<\/strong><\/td>\n<td style=\"height: 24px; text-align: center;\" width=\"179\"><strong>Duration<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\" width=\"267\">X\u1eed l\u00fd h\u1ed3 s\u01a1 v\u00e0 g\u1eedi th\u00f4ng tin \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 cho c\u01a1 quan thu\u1ebf<\/td>\n<td style=\"height: 24px;\" width=\"179\">Provincial Business Registration Authority<\/td>\n<td style=\"height: 24px;\" width=\"179\">01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px;\" width=\"267\">Submit feedback on fulfilling tax obligations.<\/td>\n<td style=\"height: 48px;\" width=\"179\">Tax authorities<\/td>\n<td style=\"height: 48px;\" width=\"179\">02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px;\" width=\"267\">Chuy\u1ec3n sang &#8220;\u0110\u00e3 gi\u1ea3i th\u1ec3&#8221; khi c\u00f3 \u00fd ki\u1ebfn x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf<\/td>\n<td style=\"height: 48px;\" width=\"179\">Provincial Business Registration Authority<\/td>\n<td style=\"height: 48px;\" width=\"179\">01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px;\" width=\"267\">Chuy\u1ec3n sang &#8220;\u0110\u00e3 gi\u1ea3i th\u1ec3&#8221; khi c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn<\/td>\n<td style=\"height: 48px;\" width=\"179\">Provincial Business Registration Authority<\/td>\n<td style=\"height: 48px;\" width=\"179\">01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n 02 ng\u00e0y<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>C\u1ed9ng c\u00e1c m\u1ed1c tr\u00ean, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn th\u00ec t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ebfn khi chuy\u1ec3n tr\u1ea1ng th\u00e1i &#8220;\u0110\u00e3 gi\u1ea3i th\u1ec3&#8221; t\u1ed1i \u0111a kho\u1ea3ng 04 ng\u00e0y l\u00e0m vi\u1ec7c, ng\u1eafn h\u01a1n m\u1ed1c 05 ng\u00e0y l\u00e0m vi\u1ec7c t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 64 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP. \u0110\u00e2y l\u00e0 c\u00e1ch t\u00ednh t\u1ed5ng h\u1ee3p t\u1eeb c\u00e1c m\u1ed1c trong c\u00f4ng v\u0103n, th\u1eddi gian th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 kh\u00e1c t\u00f9y h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Truong_hop_co_quan_thue_tu_choi\"><\/span>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf t\u1eeb ch\u1ed1i<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Th\u1eddi h\u1ea1n ng\u1eafn kh\u00f4ng c\u00f3 ngh\u0129a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3 khi c\u00f2n n\u1ee3 ngh\u0129a v\u1ee5 thu\u1ebf. Kho\u1ea3n 5 \u0110i\u1ec1u 64 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf c\u00f3 \u00fd ki\u1ebfn t\u1eeb ch\u1ed1i do doanh nghi\u1ec7p ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf, C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh ra th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p bi\u1ebft. Khi \u0111\u00f3 doanh nghi\u1ec7p c\u1ea7n x\u1eed l\u00fd xong ngh\u0129a v\u1ee5 thu\u1ebf, v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch t\u1ea1i b\u00e0i <a href=\"https:\/\/phasangiaithe.man.net.vn\/en\/cong-ty-no-thue-co-giai-the-duoc-khong\/\">Can a company that owes taxes be dissolved?<\/a>.<\/p>\n<figure id=\"attachment_7037\" aria-describedby=\"caption-attachment-7037\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7037\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-02-ngay-cua-co-quan-thue-khi-giai-the-tinh-tu-khi-nao.png\" alt=\"Tho\u031b\u0300i ha\u0323n 02 nga\u0300y cu\u0309a co\u031b quan thue\u0302\u0301 khi gia\u0309i the\u0302\u0309 ti\u0301nh tu\u031b\u0300 khi na\u0300o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-02-ngay-cua-co-quan-thue-khi-giai-the-tinh-tu-khi-nao.png 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-02-ngay-cua-co-quan-thue-khi-giai-the-tinh-tu-khi-nao-300x169.png 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-02-ngay-cua-co-quan-thue-khi-giai-the-tinh-tu-khi-nao-1024x576.png 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-02-ngay-cua-co-quan-thue-khi-giai-the-tinh-tu-khi-nao-768x432.png 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-02-ngay-cua-co-quan-thue-khi-giai-the-tinh-tu-khi-nao-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7037\" class=\"wp-caption-text\">Tho\u031b\u0300i ha\u0323n 02 nga\u0300y cu\u0309a co\u031b quan thue\u0302\u0301 khi gia\u0309i the\u0302\u0309 ti\u0301nh tu\u031b\u0300 khi na\u0300o<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Ma_so_thue_cham_dut_hieu_luc_khi_doanh_nghiep_cham_dut_hoat_dong\"><\/span>M\u00e3 s\u1ed1 thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c khi doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, m\u1ed7i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 duy nh\u1ea5t g\u1ecdi l\u00e0 m\u00e3 s\u1ed1 doanh nghi\u1ec7p, m\u00e3 s\u1ed1 n\u00e0y \u0111\u1ed3ng th\u1eddi l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf. Khi doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec m\u00e3 s\u1ed1 doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c, do \u0111\u00f3 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u0169ng ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c. Th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u1ea1i b\u00e0i <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>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_can_hoan_thanh_truoc_khi_cham_dut_hieu_luc_ma_so_thue\"><\/span>Ngh\u0129a v\u1ee5 c\u1ea7n ho\u00e0n th\u00e0nh tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110i\u1ec1u 14 <a href=\"https:\/\/luatvietnam.vn\/thue-phi-le-phi\/ho-so-cham-dut-hieu-luc-ma-so-thue-565-111184-article.html\" target=\"_blank\" rel=\"noopener\">Circular 90\/2026\/TT-BTC<\/a> quy \u0111\u1ecbnh t\u1eeb ng\u00e0y 01\/7\/2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ho\u00e0n th\u00e0nh ba nh\u00f3m ngh\u0129a v\u1ee5 tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf. \u0110\u00e2y c\u0169ng l\u00e0 nh\u1eefng n\u1ed9i dung c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 khi c\u00f3 \u00fd ki\u1ebfn v\u1ec1 h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3, g\u1ed3m c\u00e1c nh\u00f3m sau.<\/p>\n<ul>\n<li>Fulfill all invoicing obligations as required by law.<\/li>\n<li>Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3) theo \u0111i\u1ec3m d.1 kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, to\u00e0n b\u1ed9 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c ph\u1ea3i ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n.<\/li>\n<\/ul>\n<p>Doanh nghi\u1ec7p c\u00f2n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u00ean xem x\u00e9t h\u01b0\u1edbng x\u1eed l\u00fd t\u1eeb s\u1edbm, c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i <a href=\"https:\/\/phasangiaithe.man.net.vn\/en\/cong-ty-giai-the-co-duoc-hoan-thue-gtgt\/\">c\u00f4ng ty gi\u1ea3i th\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Goc_nhin_chuyen_mon_cua_MAN\"><\/span>MAN&#039;s expert perspective<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo \u0111\u1ed9i ng\u0169 chuy\u00ean m\u00f4n c\u1ee7a MAN &#8211; Master Accountant Network, th\u1eddi h\u1ea1n ng\u1eafn \u1edf kh\u00e2u \u0111\u0103ng k\u00fd kinh doanh ch\u1ec9 ph\u00e1t huy t\u00e1c d\u1ee5ng khi ph\u1ea7n vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m xong tr\u01b0\u1edbc. Doanh nghi\u1ec7p n\u00ean l\u01b0u \u00fd ba \u0111i\u1ec3m sau.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hieu_nham_thuong_gap_ve_moc_tinh_thoi_han\"><\/span>Hi\u1ec3u nh\u1ea7m th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u1ed1c t\u00ednh th\u1eddi h\u1ea1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng n\u1ed9p h\u1ed3 s\u01a1 xong th\u00ec sau 02 ng\u00e0y l\u00e0 gi\u1ea3i th\u1ec3. Th\u1ef1c t\u1ebf, th\u1eddi h\u1ea1n n\u00e0y ch\u1ec9 b\u1eaft \u0111\u1ea7u khi c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin t\u1eeb C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, v\u00e0 sau \u0111\u00f3 c\u00f2n b\u01b0\u1edbc chuy\u1ec3n tr\u1ea1ng th\u00e1i. Khi t\u00ednh l\u1ecbch l\u00e0m vi\u1ec7c v\u1edbi \u0111\u1ed1i t\u00e1c ho\u1eb7c ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p n\u00ean t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c v\u00e0 c\u1ed9ng \u0111\u1ee7 c\u00e1c b\u01b0\u1edbc.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_tat_hoa_don_va_don_vi_phu_thuoc_truoc_khi_nop_ho_so\"><\/span>Ho\u00e0n t\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00e1c ngh\u0129a v\u1ee5 t\u1ea1i \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC nh\u01b0 h\u00f3a \u0111\u01a1n, khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0 ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a chi nh\u00e1nh c\u1ea7n th\u1eddi gian x\u1eed l\u00fd. L\u00e0m xong c\u00e1c vi\u1ec7c n\u00e0y tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 gi\u00fap h\u1ea1n ch\u1ebf kh\u1ea3 n\u0103ng c\u01a1 quan thu\u1ebf c\u00f3 \u00fd ki\u1ebfn t\u1eeb ch\u1ed1i, v\u1ed1n s\u1ebd k\u00e9o d\u00e0i to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh. Quy tr\u00ecnh chi ti\u1ebft c\u00f3 t\u1ea1i b\u00e0i <a href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-voi-co-quan-thue\/\">th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty v\u1edbi c\u01a1 quan thu\u1ebf<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Theo_doi_ket_qua_tren_Cong_thong_tin_quoc_gia\"><\/span>Theo d\u00f5i k\u1ebft qu\u1ea3 tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Sau khi chuy\u1ec3n tr\u1ea1ng th\u00e1i, C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh \u0111\u0103ng th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3 tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd tr\u00ean c\u1ed5ng \u0111\u1ec3 x\u00e1c nh\u1eadn k\u1ebft qu\u1ea3, thay v\u00ec ch\u1ec9 ch\u1edd th\u00f4ng b\u00e1o. T\u1ed5ng th\u1eddi gian cho c\u1ea3 qu\u00e1 tr\u00ecnh \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch t\u1ea1i b\u00e0i <a href=\"https:\/\/phasangiaithe.man.net.vn\/en\/giai-the-cong-ty-mat-bao-lau\/\">gi\u1ea3i th\u1ec3 c\u00f4ng ty m\u1ea5t bao l\u00e2u<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>Conclude<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Th\u1eddi h\u1ea1n 02 ng\u00e0y c\u1ee7a c\u01a1 quan thu\u1ebf khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin do C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh g\u1eedi \u0111\u1ebfn, theo kho\u1ea3n 5 \u0110i\u1ec1u 64 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u00e0 C\u00f4ng v\u0103n 16148\/BTC-DNTN. C\u00e1c m\u1ed1c trong c\u00f4ng v\u0103n gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd, nh\u01b0ng k\u1ebft qu\u1ea3 v\u1eabn ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf hay ch\u01b0a.<\/p>\n<p>Doanh nghi\u1ec7p \u0111ang chu\u1ea9n b\u1ecb gi\u1ea3i th\u1ec3 n\u00ean r\u00e0 so\u00e1t tr\u01b0\u1edbc ngh\u0129a v\u1ee5 h\u00f3a \u0111\u01a1n, khai thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c theo <a href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-trinh-giai-the-doanh-nghiep\/\">business dissolution process<\/a>, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a <a href=\"https:\/\/phasangiaithe.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-va-nhung-diem-moi\/\">Decree 168\/2025\/ND-CP<\/a>. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n h\u1ed7 tr\u1ee3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <a href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dich-vu-giai-the-cong-ty-tron-goi\/\">full-service company dissolution<\/a> of NATO.<\/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>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_02_ngay_cua_co_quan_thue_co_tinh_tu_ngay_doanh_nghiep_nop_ho_so_khong\"><\/span>Th\u1eddi h\u1ea1n 02 ng\u00e0y c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f3 t\u00ednh t\u1eeb ng\u00e0y doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng. Theo kho\u1ea3n 5 \u0110i\u1ec1u 64 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u00e0 C\u00f4ng v\u0103n 16148\/BTC-DNTN, th\u1eddi h\u1ea1n 02 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 do C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh g\u1eedi \u0111\u1ebfn.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_quan_thue_khong_tra_loi_thi_ho_so_giai_the_xu_ly_the_nao\"><\/span>C\u01a1 quan thu\u1ebf kh\u00f4ng tr\u1ea3 l\u1eddi th\u00ec h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo C\u00f4ng v\u0103n 16148\/BTC-DNTN, n\u1ebfu h\u1ebft 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y g\u1eedi th\u00f4ng tin m\u00e0 kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan thu\u1ebf, C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh chuy\u1ec3n doanh nghi\u1ec7p sang t\u00ecnh tr\u1ea1ng &#8220;\u0110\u00e3 gi\u1ea3i th\u1ec3&#8221; trong th\u1eddi h\u1ea1n 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n \u0111\u00f3.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_quan_thue_tu_choi_thi_doanh_nghiep_co_duoc_giai_the_khong\"><\/span>C\u01a1 quan thu\u1ebf t\u1eeb ch\u1ed1i th\u00ec doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ch\u01b0a. Kho\u1ea3n 5 \u0110i\u1ec1u 64 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf c\u00f3 \u00fd ki\u1ebfn t\u1eeb ch\u1ed1i do doanh nghi\u1ec7p ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh ra th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p bi\u1ebft. Doanh nghi\u1ec7p c\u1ea7n ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc khi ti\u1ebfp t\u1ee5c th\u1ee7 t\u1ee5c.<\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi h\u1ea1n 02 ng\u00e0y c\u1ee7a c\u01a1 quan thu\u1ebf khi gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 do C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh g\u1eedi \u0111\u1ebfn, kh\u00f4ng ph\u1ea3i t\u1eeb ng\u00e0y doanh nghi\u1ec7p n\u1ed9p h\u1ed3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7038,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,14],"tags":[],"class_list":["post-7036","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-cap-nhat","category-kien-thuc-giai-the"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7036","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=7036"}],"version-history":[{"count":1,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7036\/revisions"}],"predecessor-version":[{"id":7039,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7036\/revisions\/7039"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7038"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}