{"id":7146,"date":"2026-11-09T15:28:18","date_gmt":"2026-11-09T08:28:18","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=7146"},"modified":"2026-11-09T15:28:18","modified_gmt":"2026-11-09T08:28:18","slug":"tong-quan-thu-tuc-tam-ngung-kinh-doanh","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/","title":{"rendered":"Th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP"},"content":{"rendered":"<p>Th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh hi\u1ec7n th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 206 Lu\u1eadt Doanh nghi\u1ec7p 2020 v\u00e0 \u0110i\u1ec1u 60 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, \u0111\u00e3 \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i t\u1eeb ng\u00e0y 23\/7\/2026. Doanh nghi\u1ec7p g\u1eedi th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng ch\u1eadm nh\u1ea5t 03 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc ng\u00e0y t\u1ea1m ng\u1eebng, m\u1ed7i l\u1ea7n kh\u00f4ng qu\u00e1 12 th\u00e1ng v\u00e0 t\u1ed5ng th\u1eddi gian t\u1ea1m ng\u1eebng li\u00ean ti\u1ebfp kh\u00f4ng qu\u00e1 24 th\u00e1ng. V\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, ngo\u00e0i h\u1ed3 s\u01a1 g\u1eedi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u00f2n c\u00f3 th\u1ee7 t\u1ee5c ri\u00eang v\u1ec1 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, l\u00e0 \u0111i\u1ec3m m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p FDI th\u01b0\u1eddng b\u1ecf s\u00f3t.<\/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\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Nhung_thay_doi_ve_tam_ngung_kinh_doanh_tu_2372026\" >Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 t\u1ea1m ng\u1eebng kinh doanh t\u1eeb 23\/7\/2026<\/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\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Thoi_han_thong_bao_tam_ngung_kinh_doanh\" >Th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Cach_tinh_03_ngay_lam_viec\" >C\u00e1ch t\u00ednh 03 ng\u00e0y l\u00e0m vi\u1ec7c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Tam_ngung_nhieu_ky_lien_tiep\" >T\u1ea1m ng\u1eebng nhi\u1ec1u k\u1ef3 li\u00ean ti\u1ebfp<\/a><\/li><\/ul><\/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\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Ho_so_tam_ngung_kinh_doanh_gom_nhung_gi\" >H\u1ed3 s\u01a1 t\u1ea1m ng\u1eebng kinh doanh g\u1ed3m nh\u1eefng g\u00ec<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Thanh_phan_ho_so_theo_loai_hinh_doanh_nghiep\" >Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 theo lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Mau_thong_bao_tam_ngung_kinh_doanh\" >M\u1eabu th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh<\/a><\/li><\/ul><\/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\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Cac_buoc_thuc_hien_thu_tuc_tam_ngung_kinh_doanh\" >C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Nop_ho_so_truc_tiep_hoac_qua_buu_chinh\" >N\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp ho\u1eb7c qua b\u01b0u ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Nop_ho_so_tam_ngung_kinh_doanh_online\" >N\u1ed9p h\u1ed3 s\u01a1 t\u1ea1m ng\u1eebng kinh doanh online<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Thoi_han_giai_quyet_va_le_phi\" >Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft v\u00e0 l\u1ec7 ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Co_phai_thong_bao_tam_ngung_voi_co_quan_thue_khong\" >C\u00f3 ph\u1ea3i th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Thu_tuc_tam_ngung_kinh_doanh_chi_nhanh_van_phong_dai_dien\" >Th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Thu_tuc_tam_ngung_kinh_doanh_voi_doanh_nghiep_FDI\" >Th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh v\u1edbi doanh nghi\u1ec7p FDI<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Vi_sao_doanh_nghiep_FDI_phai_lam_hai_thu_tuc\" >V\u00ec sao doanh nghi\u1ec7p FDI ph\u1ea3i l\u00e0m hai th\u1ee7 t\u1ee5c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Ho_so_thong_bao_ngung_hoat_dong_du_an_dau_tu\" >H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o ng\u1eebng ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Trinh_tu_nen_ap_dung_cho_doanh_nghiep_FDI\" >Tr\u00ecnh t\u1ef1 n\u00ean \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p FDI<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Nghia_vu_khi_het_thoi_han_thong_bao_tam_ngung\" >Ngh\u0129a v\u1ee5 khi h\u1ebft th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Loi_thuong_gap_khi_lam_ho_so_tam_ngung_kinh_doanh\" >L\u1ed7i th\u01b0\u1eddng g\u1eb7p khi l\u00e0m h\u1ed3 s\u01a1 t\u1ea1m ng\u1eebng kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-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-21\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Cau_hoi_thuong_gap_ve_thu_tuc_tam_ngung_kinh_doanh\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Tam_ngung_kinh_doanh_toi_da_bao_lau\" >What is the maximum duration for a temporary business suspension?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Tam_ngung_kinh_doanh_co_mat_phi_khong\" >T\u1ea1m ng\u1eebng kinh doanh c\u00f3 m\u1ea5t ph\u00ed kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tong-quan-thu-tuc-tam-ngung-kinh-doanh\/#Het_24_thang_ma_chua_muon_hoat_dong_lai_thi_sao\" >H\u1ebft 24 th\u00e1ng m\u00e0 ch\u01b0a mu\u1ed1n ho\u1ea1t \u0111\u1ed9ng l\u1ea1i th\u00ec sao?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_ve_tam_ngung_kinh_doanh_tu_2372026\"><\/span>Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 t\u1ea1m ng\u1eebng kinh doanh t\u1eeb 23\/7\/2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u1eeb ng\u00e0y 23\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP s\u1eeda \u0110i\u1ec1u 60 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP theo h\u01b0\u1edbng si\u1ebft th\u1eddi h\u1ea1n: t\u1ed5ng th\u1eddi gian t\u1ea1m ng\u1eebng li\u00ean ti\u1ebfp t\u1ed1i \u0111a 24 th\u00e1ng, k\u1ec3 c\u1ea3 th\u1eddi gian \u0111\u00e3 t\u1ea1m ng\u1eebng tr\u01b0\u1edbc ng\u00e0y n\u00e0y, v\u00e0 doanh nghi\u1ec7p ph\u1ea3i x\u00e1c nh\u1eadn ti\u1ebfp t\u1ee5c kinh doanh trong 05 ng\u00e0y l\u00e0m vi\u1ec7c khi h\u1ebft h\u1ea1n. T\u1eeb 21\/8\/2026, m\u1eabu th\u00f4ng b\u00e1o c\u0169ng \u0111\u01b0\u1ee3c thay b\u1eb1ng M\u1eabu s\u1ed1 27 theo Th\u00f4ng t\u01b0 121\/2026\/TT-BTC.<\/p>\n<p>C\u00e1c thay \u0111\u1ed5i ch\u00ednh \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p theo t\u1eebng n\u1ed9i dung \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ed1i chi\u1ebfu nhanh v\u1edbi c\u00e1ch l\u00e0m tr\u01b0\u1edbc \u0111\u00e2y:<\/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=\"213\"><strong>Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"215\"><strong>C\u0103n c\u1ee9<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"173\">Th\u1eddi h\u1ea1n m\u1ed7i l\u1ea7n t\u1ea1m ng\u1eebng<\/td>\n<td width=\"213\">Kh\u00f4ng qu\u00e1 12 th\u00e1ng<\/td>\n<td width=\"215\">\u0110i\u1ec1u 60 N\u0110 168\/2025\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi N\u0110 296\/2026\/N\u0110-CP<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">T\u1ed5ng th\u1eddi gian t\u1ea1m ng\u1eebng li\u00ean ti\u1ebfp<\/td>\n<td width=\"213\">Kh\u00f4ng qu\u00e1 24 th\u00e1ng, t\u00ednh c\u1ea3 th\u1eddi gian t\u1ea1m ng\u1eebng tr\u01b0\u1edbc 23\/7\/2026<\/td>\n<td width=\"215\">Kho\u1ea3n 1 \u0110i\u1ec1u 11 v\u00e0 \u0110i\u1ec1u 21 N\u0110 296\/2026\/N\u0110-CP<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">X\u00e1c nh\u1eadn khi h\u1ebft h\u1ea1n<\/td>\n<td width=\"213\">Trong 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi h\u1ebft th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng<\/td>\n<td width=\"215\">N\u0110 296\/2026\/N\u0110-CP<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">M\u1eabu th\u00f4ng b\u00e1o<\/td>\n<td width=\"213\">M\u1eabu s\u1ed1 27 ph\u1ee5 l\u1ee5c k\u00e8m Th\u00f4ng t\u01b0 121\/2026\/TT-BTC, \u00e1p d\u1ee5ng t\u1eeb 21\/8\/2026<\/td>\n<td width=\"215\">Circular 121\/2026\/TT-BTC<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">H\u1ec7 qu\u1ea3 n\u1ebfu kh\u00f4ng b\u00e1o c\u00e1o<\/td>\n<td width=\"213\">Qu\u00e1 06 th\u00e1ng k\u1ec3 t\u1eeb h\u1ea1n b\u00e1o c\u00e1o c\u00f3 th\u1ec3 b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/td>\n<td width=\"215\">N\u0110 296\/2026\/N\u0110-CP<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd nh\u1ea5t l\u00e0 m\u1ed1c 24 th\u00e1ng mang t\u00ednh \u201cc\u1ee9ng\u201d: doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m ng\u1eebng li\u00ean ti\u1ebfp qu\u00e1 24 th\u00e1ng t\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 \u0111\u00e3 th\u00f4ng b\u00e1o g\u1ea7n nh\u1ea5t s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng m\u00e0 ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i ho\u1eb7c gi\u1ea3i th\u1ec3. Ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i kh\u00e1c c\u00f3 t\u1ea1i b\u00e0i <a href=\"https:\/\/giaychungnhandautu.man.net.vn\/nghi-dinh-296-2026-nd-cp-dang-ky-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">10 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_thong_bao_tam_ngung_kinh_doanh\"><\/span>Th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Doanh nghi\u1ec7p ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh \u0111\u1ebfn c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh ch\u1eadm nh\u1ea5t 03 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc ng\u00e0y b\u1eaft \u0111\u1ea7u t\u1ea1m ng\u1eebng, theo kho\u1ea3n 1 \u0110i\u1ec1u 206 Lu\u1eadt Doanh nghi\u1ec7p 2020. Th\u1eddi h\u1ea1n n\u00e0y \u00e1p d\u1ee5ng nh\u01b0 nhau cho tr\u01b0\u1eddng h\u1ee3p ti\u1ebfp t\u1ee5c kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u0111\u00e3 th\u00f4ng b\u00e1o.<\/p>\n<figure id=\"attachment_7147\" aria-describedby=\"caption-attachment-7147\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7147\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/11\/Infographic-thu-tuc-tam-ngung-kinh-doanh-theo-Nghi-dinh-168_2025_ND-CP-cho-doanh-nghiep-va-doanh-nghiep-FDI.png\" alt=\"Infographic th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP cho doanh nghi\u1ec7p v\u00e0 doanh nghi\u1ec7p FDI\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/11\/Infographic-thu-tuc-tam-ngung-kinh-doanh-theo-Nghi-dinh-168_2025_ND-CP-cho-doanh-nghiep-va-doanh-nghiep-FDI.png 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/11\/Infographic-thu-tuc-tam-ngung-kinh-doanh-theo-Nghi-dinh-168_2025_ND-CP-cho-doanh-nghiep-va-doanh-nghiep-FDI-300x169.png 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/11\/Infographic-thu-tuc-tam-ngung-kinh-doanh-theo-Nghi-dinh-168_2025_ND-CP-cho-doanh-nghiep-va-doanh-nghiep-FDI-1024x576.png 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/11\/Infographic-thu-tuc-tam-ngung-kinh-doanh-theo-Nghi-dinh-168_2025_ND-CP-cho-doanh-nghiep-va-doanh-nghiep-FDI-768x432.png 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/11\/Infographic-thu-tuc-tam-ngung-kinh-doanh-theo-Nghi-dinh-168_2025_ND-CP-cho-doanh-nghiep-va-doanh-nghiep-FDI-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7147\" class=\"wp-caption-text\">Infographic th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP cho doanh nghi\u1ec7p v\u00e0 doanh nghi\u1ec7p FDI<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cach_tinh_03_ngay_lam_viec\"><\/span>C\u00e1ch t\u00ednh 03 ng\u00e0y l\u00e0m vi\u1ec7c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ba ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u01b0\u1ee3c t\u00ednh kh\u00f4ng g\u1ed3m th\u1ee9 B\u1ea3y, Ch\u1ee7 nh\u1eadt v\u00e0 ng\u00e0y ngh\u1ec9 l\u1ec5, n\u00ean n\u1ebfu mu\u1ed1n t\u1ea1m ng\u1eebng t\u1eeb th\u1ee9 Hai th\u00ec h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p h\u1ee3p l\u1ec7 ch\u1eadm nh\u1ea5t v\u00e0o th\u1ee9 T\u01b0 c\u1ee7a tu\u1ea7n tr\u01b0\u1edbc. Kinh nghi\u1ec7m c\u1ee7a \u0111\u1ed9i ng\u0169 ph\u00e1p l\u00fd MAN &#8211; Master Accountant Network cho th\u1ea5y n\u00ean ch\u1ecdn ng\u00e0y b\u1eaft \u0111\u1ea7u t\u1ea1m ng\u1eebng l\u00e0 ng\u00e0y \u0111\u1ea7u th\u00e1ng ho\u1eb7c \u0111\u1ea7u qu\u00fd, v\u00ec c\u00e1ch ch\u1ecdn n\u00e0y gi\u00fap k\u1ef3 t\u1ea1m ng\u1eebng kh\u1edbp v\u1edbi k\u1ef3 khai thu\u1ebf v\u00e0 h\u1ea1n ch\u1ebf ph\u00e1t sinh t\u1edd khai cho ph\u1ea7n th\u1eddi gian l\u1ebb.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_ngung_nhieu_ky_lien_tiep\"><\/span>T\u1ea1m ng\u1eebng nhi\u1ec1u k\u1ef3 li\u00ean ti\u1ebfp<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi h\u1ebft m\u1ed9t k\u1ef3 t\u1ea1m ng\u1eebng m\u00e0 v\u1eabn ch\u01b0a s\u1eb5n s\u00e0ng ho\u1ea1t \u0111\u1ed9ng l\u1ea1i, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c g\u1eedi th\u00f4ng b\u00e1o cho k\u1ef3 ti\u1ebfp theo, c\u0169ng ch\u1eadm nh\u1ea5t 03 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc ng\u00e0y t\u1ea1m ng\u1eebng ti\u1ebfp. V\u1edbi doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m ng\u1eebng tr\u01b0\u1edbc 23\/7\/2026, \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP cho ph\u00e9p ti\u1ebfp t\u1ee5c \u0111\u0103ng k\u00fd n\u1ebfu t\u1ed5ng th\u1eddi gian li\u00ean ti\u1ebfp ch\u01b0a qu\u00e1 24 th\u00e1ng, nh\u01b0ng th\u1eddi gian tr\u01b0\u1edbc v\u00e0 sau m\u1ed1c n\u00e0y \u0111\u01b0\u1ee3c c\u1ed9ng d\u1ed3n. V\u00ec v\u1eady, tr\u01b0\u1edbc khi gia h\u1ea1n, c\u1ea7n c\u1ed9ng l\u1ea1i to\u00e0n b\u1ed9 th\u1eddi gian \u0111\u00e3 t\u1ea1m ng\u1eebng \u0111\u1ec3 tr\u00e1nh b\u1ecb t\u1eeb ch\u1ed1i h\u1ed3 s\u01a1.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_tam_ngung_kinh_doanh_gom_nhung_gi\"><\/span>H\u1ed3 s\u01a1 t\u1ea1m ng\u1eebng kinh doanh g\u1ed3m nh\u1eefng g\u00ec<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>H\u1ed3 s\u01a1 t\u1ea1m ng\u1eebng kinh doanh g\u1ed3m th\u00f4ng b\u00e1o theo M\u1eabu s\u1ed1 27 (Th\u00f4ng t\u01b0 121\/2026\/TT-BTC), k\u00e8m ngh\u1ecb quy\u1ebft ho\u1eb7c quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c t\u1ea1m ng\u1eebng c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ho\u1eb7c H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb t\u00f9y lo\u1ea1i h\u00ecnh, v\u00e0 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n n\u1ebfu ng\u01b0\u1eddi n\u1ed9p kh\u00f4ng ph\u1ea3i ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt. H\u1ed3 s\u01a1 n\u1ed9p 01 b\u1ed9.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thanh_phan_ho_so_theo_loai_hinh_doanh_nghiep\"><\/span>Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 theo lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo kho\u1ea3n 2 \u0110i\u1ec1u 60 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, v\u0103n b\u1ea3n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c t\u1ea1m ng\u1eebng kh\u00e1c nhau t\u00f9y c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb c\u1ee7a t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p:<\/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=\"200\"><strong>Type<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"213\"><strong>V\u0103n b\u1ea3n quy\u1ebft \u0111\u1ecbnh t\u1ea1m ng\u1eebng<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"188\"><strong>Note<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"200\">One-member limited liability company<\/td>\n<td width=\"213\">Decision of the company owner<\/td>\n<td width=\"188\">Ch\u1ee7 s\u1edf h\u1eefu l\u00e0 t\u1ed5 ch\u1ee9c: quy\u1ebft \u0111\u1ecbnh do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c k\u00fd<\/td>\n<\/tr>\n<tr>\n<td width=\"200\">Limited Liability Company with two or more members<\/td>\n<td width=\"213\">Ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean<\/td>\n<td width=\"188\">B\u1ea3n sao ho\u1eb7c b\u1ea3n ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td width=\"200\">Joint Stock Company<\/td>\n<td width=\"213\">Ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb<\/td>\n<td width=\"188\">B\u1ea3n sao ho\u1eb7c b\u1ea3n ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td width=\"200\">Partnership company<\/td>\n<td width=\"213\">Ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean<\/td>\n<td width=\"188\">B\u1ea3n sao ho\u1eb7c b\u1ea3n ch\u00ednh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0110i\u1ec1u 60 ch\u1ec9 y\u00eau c\u1ea7u ngh\u1ecb quy\u1ebft ho\u1eb7c quy\u1ebft \u0111\u1ecbnh, kh\u00f4ng b\u1eaft bu\u1ed9c n\u1ed9p k\u00e8m bi\u00ean b\u1ea3n h\u1ecdp. D\u00f9 v\u1eady, v\u1edbi c\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean v\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n, doanh nghi\u1ec7p v\u1eabn n\u00ean l\u1eadp v\u00e0 l\u01b0u bi\u00ean b\u1ea3n h\u1ecdp trong h\u1ed3 s\u01a1 n\u1ed9i b\u1ed9 \u0111\u1ec3 ch\u1ee9ng minh ngh\u1ecb quy\u1ebft \u0111\u01b0\u1ee3c th\u00f4ng qua \u0111\u00fang tr\u00ecnh t\u1ef1 theo Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 \u0110i\u1ec1u l\u1ec7. Ngo\u00e0i ra, th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng ph\u1ea3i ghi s\u1ed1 \u0111i\u1ec7n tho\u1ea1i v\u00e0 \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, v\u00e0 s\u1ed1 \u0111i\u1ec7n tho\u1ea1i n\u00e0y ph\u1ea3i tr\u00f9ng v\u1edbi s\u1ed1 \u0111\u00e3 k\u00ea khai trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0. \u0110\u00e2y l\u00e0 l\u1ed7i khi\u1ebfn kh\u00f4ng \u00edt h\u1ed3 s\u01a1 n\u1ed9p online b\u1ecb tr\u1ea3 v\u1ec1, nh\u1ea5t l\u00e0 khi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c v\u1eeba \u0111\u1ed5i s\u1ed1 \u0111i\u1ec7n tho\u1ea1i.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_thong_bao_tam_ngung_kinh_doanh\"><\/span>M\u1eabu th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u1eeb ng\u00e0y 21\/8\/2026, doanh nghi\u1ec7p s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 27 ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 121\/2026\/TT-BTC, thay cho M\u1eabu s\u1ed1 27 t\u1ea1i Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 68\/2025\/TT-BTC, theo <a href=\"https:\/\/thoibaotaichinhvietnam.vn\/sua-doi-bo-sung-bai-bo-mot-so-bieu-mau-ve-dang-ky-doanh-nghiep-va-ho-kinh-doanh-202845.html\" target=\"_blank\" rel=\"noopener\">Th\u1eddi b\u00e1o T\u00e0i ch\u00ednh Vi\u1ec7t Nam<\/a>. H\u1ed3 s\u01a1 \u0111\u00e3 ti\u1ebfp nh\u1eadn nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn tr\u01b0\u1edbc 21\/8\/2026 v\u1eabn \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft theo m\u1eabu c\u0169.<\/p>\n<p>M\u1eabu s\u1ed1 27 d\u00f9ng chung cho c\u1ea3 doanh nghi\u1ec7p, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u1ed3ng th\u1eddi d\u00f9ng cho c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ti\u1ebfp t\u1ee5c kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n. Doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n k\u00ea khai \u0111\u00fang m\u1ee5c t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111\u01a1n v\u1ecb c\u1ea7n t\u1ea1m ng\u1eebng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_buoc_thuc_hien_thu_tuc_tam_ngung_kinh_doanh\"><\/span>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh g\u1ed3m ba b\u01b0\u1edbc: ra ngh\u1ecb quy\u1ebft ho\u1eb7c quy\u1ebft \u0111\u1ecbnh t\u1ea1m ng\u1eebng, n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh (tr\u1ef1c ti\u1ebfp, b\u01b0u ch\u00ednh ho\u1eb7c qua m\u1ea1ng), v\u00e0 nh\u1eadn Gi\u1ea5y x\u00e1c nh\u1eadn v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng kinh doanh trong 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7. Th\u1ee7 t\u1ee5c n\u00e0y kh\u00f4ng m\u1ea5t l\u1ec7 ph\u00ed.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nop_ho_so_truc_tiep_hoac_qua_buu_chinh\"><\/span>N\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp ho\u1eb7c qua b\u01b0u ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh thu\u1ed9c S\u1edf T\u00e0i ch\u00ednh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh, ho\u1eb7c Ban qu\u1ea3n l\u00fd khu c\u00f4ng ngh\u1ec7 cao \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf trong khu. C\u00e1ch n\u1ed9p gi\u1ea5y v\u1eabn \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, nh\u01b0ng th\u1ef1c t\u1ebf ph\u1ea7n l\u1edbn h\u1ed3 s\u01a1 hi\u1ec7n nay \u0111\u01b0\u1ee3c n\u1ed9p qua m\u1ea1ng v\u00ec th\u1eddi gian x\u1eed l\u00fd ng\u1eafn v\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c gi\u1edd h\u00e0nh ch\u00ednh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nop_ho_so_tam_ngung_kinh_doanh_online\"><\/span>N\u1ed9p h\u1ed3 s\u01a1 t\u1ea1m ng\u1eebng kinh doanh online<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u1ed3 s\u01a1 online \u0111\u01b0\u1ee3c n\u1ed9p qua <a href=\"https:\/\/dangkykinhdoanh.gov.vn\/vn\" target=\"_blank\" rel=\"noopener\">National portal for business registration<\/a>, \u0111\u0103ng nh\u1eadp b\u1eb1ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed (VNeID) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1. Tr\u00ecnh t\u1ef1 g\u1ed3m c\u00e1c b\u01b0\u1edbc:<\/p>\n<ol>\n<li>\u0110\u0103ng nh\u1eadp H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p b\u1eb1ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed.<\/li>\n<li>Ch\u1ecdn th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh, k\u00ea khai th\u00f4ng tin theo M\u1eabu s\u1ed1 27.<\/li>\n<li>T\u1ea3i l\u00ean b\u1ea3n scan ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh v\u00e0 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n (n\u1ebfu c\u00f3) \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd.<\/li>\n<li>K\u00fd x\u00e1c th\u1ef1c v\u00e0 n\u1ed9p h\u1ed3 s\u01a1, nh\u1eadn Gi\u1ea5y bi\u00ean nh\u1eadn h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed.<\/li>\n<li>Theo d\u00f5i k\u1ebft qu\u1ea3 v\u00e0 nh\u1eadn Gi\u1ea5y x\u00e1c nh\u1eadn t\u1ea1m ng\u1eebng qua h\u1ec7 th\u1ed1ng.<\/li>\n<\/ol>\n<p>N\u1ed9p online gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian, nh\u01b0ng c\u00e1c v\u0103n b\u1ea3n do ng\u01b0\u1eddi kh\u00e1c k\u00fd v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd \u0111\u00fang th\u1ea9m quy\u1ec1n tr\u01b0\u1edbc khi chuy\u1ec3n sang b\u1ea3n \u0111i\u1ec7n t\u1eed. V\u1edbi doanh nghi\u1ec7p FDI c\u00f3 th\u00e0nh vi\u00ean \u1edf n\u01b0\u1edbc ngo\u00e0i, n\u00ean chu\u1ea9n b\u1ecb ch\u1eef k\u00fd tr\u00ean ngh\u1ecb quy\u1ebft s\u1edbm v\u00ec \u0111\u00e2y th\u01b0\u1eddng l\u00e0 kh\u00e2u k\u00e9o d\u00e0i nh\u1ea5t.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_giai_quyet_va_le_phi\"><\/span>Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft v\u00e0 l\u1ec7 ph\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p Gi\u1ea5y x\u00e1c nh\u1eadn v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng kinh doanh trong 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7. Th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh, k\u1ec3 c\u1ea3 n\u1ed9p qua m\u1ea1ng, \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_phai_thong_bao_tam_ngung_voi_co_quan_thue_khong\"><\/span>C\u00f3 ph\u1ea3i th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng. Theo \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf t\u1ef1 c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i t\u1ea1m ng\u1eebng khi nh\u1eadn th\u00f4ng tin t\u1eeb c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, n\u00ean doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o ri\u00eang. Th\u00f4ng b\u00e1o M\u1eabu s\u1ed1 23\/\u0110KT ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi t\u1ed5 ch\u1ee9c kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh, theo <a href=\"https:\/\/thoibaotaichinhvietnam.vn\/tam-ngung-hoat-dong-kinh-doanh-nguoi-nop-thue-can-lam-gi-200511.html\" target=\"_blank\" rel=\"noopener\">Th\u1eddi b\u00e1o T\u00e0i ch\u00ednh Vi\u1ec7t Nam<\/a>.<\/p>\n<p>Trong th\u1eddi gian t\u1ea1m ng\u1eebng tr\u1ecdn th\u00e1ng, tr\u1ecdn qu\u00fd ho\u1eb7c tr\u1ecdn n\u0103m, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 \u0111\u00f3; n\u1ebfu t\u1ea1m ng\u1eebng kh\u00f4ng tr\u1ecdn k\u1ef3 th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n trong th\u1eddi gian t\u1ea1m ng\u1eebng v\u00e0 v\u1eabn ph\u1ea3i ch\u1ea5p h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111\u00f4n \u0111\u1ed1c thu n\u1ee3, c\u01b0\u1ee1ng ch\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf. M\u1ed9t l\u01b0u \u00fd th\u1ef1c t\u1ebf: doanh nghi\u1ec7p \u0111ang b\u1ecb th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd ph\u1ea3i kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_tam_ngung_kinh_doanh_chi_nhanh_van_phong_dai_dien\"><\/span>Th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u0169ng ph\u1ea3i th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng ch\u1eadm nh\u1ea5t 03 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc ng\u00e0y t\u1ea1m ng\u1eebng, d\u00f9ng chung M\u1eabu s\u1ed1 27 v\u00e0 ch\u1ecbu c\u00f9ng gi\u1edbi h\u1ea1n t\u1ed5ng th\u1eddi gian t\u1ea1m ng\u1eebng li\u00ean ti\u1ebfp 24 th\u00e1ng theo Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP. Theo kho\u1ea3n 1 \u0110i\u1ec1u 60 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, h\u1ed3 s\u01a1 g\u1eedi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh n\u01a1i chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/p>\n<p>C\u00f3 hai t\u00ecnh hu\u1ed1ng c\u1ea7n ph\u00e2n bi\u1ec7t. N\u1ebfu ch\u1ec9 m\u1ed9t chi nh\u00e1nh t\u1ea1m ng\u1eebng trong khi c\u00f4ng ty v\u1eabn ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p k\u00ea khai t\u1ea1i m\u1ee5c d\u00e0nh cho chi nh\u00e1nh trong M\u1eabu s\u1ed1 27; v\u1edbi \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u1ef1c thu\u1ed9c chi nh\u00e1nh, ng\u01b0\u1eddi k\u00fd l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u chi nh\u00e1nh. Ng\u01b0\u1ee3c l\u1ea1i, khi to\u00e0n b\u1ed9 doanh nghi\u1ec7p t\u1ea1m ng\u1eebng, kho\u1ea3n 5 \u0110i\u1ec1u 60 quy \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a c\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u01b0\u1ee3c chuy\u1ec3n theo doanh nghi\u1ec7p sang \u201cT\u1ea1m ng\u1eebng kinh doanh, ho\u1ea1t \u0111\u1ed9ng\u201d, n\u00ean kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c ri\u00eang cho t\u1eebng \u0111\u01a1n v\u1ecb. Khi ho\u1ea1t \u0111\u1ed9ng l\u1ea1i, doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 th\u00f4ng b\u00e1o ti\u1ebfp t\u1ee5c kinh doanh \u0111\u1ed3ng th\u1eddi cho doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_tam_ngung_kinh_doanh_voi_doanh_nghiep_FDI\"><\/span>Th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh v\u1edbi doanh nghi\u1ec7p FDI<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Doanh nghi\u1ec7p FDI th\u1ef1c hi\u1ec7n hai th\u1ee7 t\u1ee5c \u0111\u1ed9c l\u1eadp: th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh tr\u01b0\u1edbc \u00edt nh\u1ea5t 03 ng\u00e0y l\u00e0m vi\u1ec7c, v\u00e0 th\u00f4ng b\u00e1o ng\u1eebng ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 trong 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh, theo kho\u1ea3n 3 \u0110i\u1ec1u 65 Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_FDI_phai_lam_hai_thu_tuc\"><\/span>V\u00ec sao doanh nghi\u1ec7p FDI ph\u1ea3i l\u00e0m hai th\u1ee7 t\u1ee5c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p FDI th\u01b0\u1eddng g\u1eafn v\u1edbi hai lo\u1ea1i gi\u1ea5y t\u1edd: Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (ERC) x\u00e1c l\u1eadp t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 (IRC) g\u1eafn v\u1edbi d\u1ef1 \u00e1n. Nh\u01b0 ph\u00e2n t\u00edch t\u1ea1i b\u00e0i <a href=\"https:\/\/giaychungnhandautu.man.net.vn\/irc-va-erc-khac-nhau-the-nao\/\" target=\"_blank\" rel=\"noopener\">IRC v\u00e0 ERC kh\u00e1c nhau th\u1ebf n\u00e0o<\/a>, hai gi\u1ea5y n\u00e0y do hai c\u01a1 quan kh\u00e1c nhau qu\u1ea3n l\u00fd, n\u00ean vi\u1ec7c t\u1ea1m ng\u1eebng ph\u00e1p nh\u00e2n kh\u00f4ng t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. \u0110i\u1ec1u 35 <a href=\"https:\/\/datafiles.chinhphu.vn\/cpp\/files\/vbpq\/2026\/01\/luat143-2025.pdf\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 143\/2025\/QH15<\/a>, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/3\/2026, y\u00eau c\u1ea7u nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ef1 quy\u1ebft \u0111\u1ecbnh ng\u1eebng ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_thong_bao_ngung_hoat_dong_du_an_dau_tu\"><\/span>H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o ng\u1eebng ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng M\u1eabu I.1.11 \u201cTh\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c t\u1ef1 quy\u1ebft \u0111\u1ecbnh ng\u1eebng ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0\u201d ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 55\/2026\/TT-BTC. M\u1eabu y\u00eau c\u1ea7u c\u00e1c th\u00f4ng tin:<\/p>\n<ul>\n<li>Th\u00f4ng tin nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt.<\/li>\n<li>T\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u1ef1 \u00e1n v\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>Ph\u1ea1m vi ng\u1eebng, th\u1eddi gian ng\u1eebng (t\u1eeb ng\u00e0y \u0111\u1ebfn ng\u00e0y), l\u00fd do v\u00e0 k\u1ebf ho\u1ea1ch ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/li>\n<li>Ki\u1ebfn ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong th\u1eddi gian ng\u1eebng do b\u1ea5t kh\u1ea3 kh\u00e1ng (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<p>Sau khi nh\u1eadn th\u00f4ng b\u00e1o, c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 th\u00f4ng b\u00e1o cho c\u00e1c c\u01a1 quan li\u00ean quan trong 03 ng\u00e0y l\u00e0m vi\u1ec7c. Th\u1eddi gian ng\u1eebng do nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai c\u1ee5 th\u1ec3 tr\u00ean m\u1eabu, v\u00ec v\u1eady n\u00ean \u0111\u1eb7t kh\u1edbp v\u1edbi th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh. To\u00e0n b\u1ed9 khung ph\u00e1p l\u00fd m\u1edbi \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p trong b\u00e0i <a href=\"https:\/\/giaychungnhandautu.man.net.vn\/nghi-dinh-96-2026-nd-cp\/\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt \u0110\u1ea7u t\u01b0<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trinh_tu_nen_ap_dung_cho_doanh_nghiep_FDI\"><\/span>Tr\u00ecnh t\u1ef1 n\u00ean \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p FDI<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hai th\u1ee7 t\u1ee5c c\u00f3 c\u00e1ch t\u00ednh th\u1eddi h\u1ea1n ng\u01b0\u1ee3c chi\u1ec1u nhau: t\u1ea1m ng\u1eebng doanh nghi\u1ec7p t\u00ednh l\u00f9i \u201ctr\u01b0\u1edbc ng\u00e0y t\u1ea1m ng\u1eebng\u201d, c\u00f2n ng\u1eebng d\u1ef1 \u00e1n t\u00ednh t\u1edbi \u201ck\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh\u201d. T\u1eeb c\u00e1c h\u1ed3 s\u01a1 \u0111\u00e3 x\u1eed l\u00fd, MAN &#8211; Master Accountant Network khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p FDI l\u00e0m theo th\u1ee9 t\u1ef1:<\/p>\n<ol>\n<li>Ra m\u1ed9t ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh chung v\u1ec1 vi\u1ec7c t\u1ea1m ng\u1eebng kinh doanh v\u00e0 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n, ghi r\u00f5 c\u00f9ng m\u1ed9t ng\u00e0y b\u1eaft \u0111\u1ea7u.<\/li>\n<li>G\u1eedi th\u00f4ng b\u00e1o ng\u1eebng ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n (M\u1eabu I.1.11) cho c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 trong 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh.<\/li>\n<li>N\u1ed9p th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh (M\u1eabu s\u1ed1 27) ch\u1eadm nh\u1ea5t 03 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc ng\u00e0y b\u1eaft \u0111\u1ea7u t\u1ea1m ng\u1eebng.<\/li>\n<li>R\u00e0 so\u00e1t ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o gi\u00e1m s\u00e1t \u0111\u1ea7u t\u01b0 v\u00e0 ngh\u0129a v\u1ee5 thu\u00ea \u0111\u1ea5t trong th\u1eddi gian ng\u1eebng.<\/li>\n<\/ol>\n<p>L\u00e0m theo th\u1ee9 t\u1ef1 n\u00e0y gi\u00fap th\u1eddi gian ng\u1eebng ghi tr\u00ean hai h\u1ed3 s\u01a1 kh\u1edbp nhau. Khi c\u1ea7n thay \u0111\u1ed5i n\u1ed9i dung d\u1ef1 \u00e1n trong ho\u1eb7c sau th\u1eddi gian ng\u1eebng, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n <a href=\"https:\/\/giaychungnhandautu.man.net.vn\/thu-tuc-dieu-chinh-irc\/\" target=\"_blank\" rel=\"noopener\">th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh IRC<\/a> ri\u00eang, kh\u00f4ng g\u1ed9p v\u00e0o h\u1ed3 s\u01a1 t\u1ea1m ng\u1eebng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_khi_het_thoi_han_thong_bao_tam_ngung\"><\/span>Ngh\u0129a v\u1ee5 khi h\u1ebft th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, trong 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi h\u1ebft th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ph\u1ea3i x\u00e1c nh\u1eadn ti\u1ebfp t\u1ee5c kinh doanh tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. N\u1ebfu kh\u00f4ng x\u00e1c nh\u1eadn, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh y\u00eau c\u1ea7u b\u00e1o c\u00e1o; qu\u00e1 06 th\u00e1ng k\u1ec3 t\u1eeb h\u1ea1n b\u00e1o c\u00e1o m\u00e0 doanh nghi\u1ec7p kh\u00f4ng b\u00e1o c\u00e1o th\u00ec c\u00f3 th\u1ec3 b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n<p>Ngh\u0129a v\u1ee5 x\u00e1c nh\u1eadn n\u00e0y \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng t\u1eeb ng\u00e0y 23\/7\/2026. Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n ho\u1ea1t \u0111\u1ed9ng l\u1ea1i s\u1edbm h\u01a1n k\u1ebf ho\u1ea1ch, doanh nghi\u1ec7p g\u1eedi th\u00f4ng b\u00e1o ti\u1ebfp t\u1ee5c kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n, c\u0169ng ch\u1eadm nh\u1ea5t 03 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc ng\u00e0y ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i, b\u1eb1ng ch\u00ednh M\u1eabu s\u1ed1 27.<\/p>\n<p>V\u1ec1 ch\u1ebf t\u00e0i, <a href=\"https:\/\/pbgdpl.cantho.gov.vn\/quy-dinh-moi-ve-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-hoach-va-dau-tu\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP<\/a> s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 21\/7\/2026, \u0111\u00e3 n\u00e2ng m\u1ea1nh m\u1ee9c ph\u1ea1t trong l\u0129nh v\u1ef1c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Ri\u00eang h\u00e0nh vi ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh 01 n\u0103m m\u00e0 kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u01a1 quan thu\u1ebf b\u1ecb ph\u1ea1t t\u1eeb 40 tri\u1ec7u \u0111\u1ebfn 70 tri\u1ec7u \u0111\u1ed3ng. M\u1ee9c ph\u1ea1t n\u00e0y cao h\u01a1n nhi\u1ec1u so v\u1edbi vi\u1ec7c t\u1ef1 l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng, v\u1ed1n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_thuong_gap_khi_lam_ho_so_tam_ngung_kinh_doanh\"><\/span>L\u1ed7i th\u01b0\u1eddng g\u1eb7p khi l\u00e0m h\u1ed3 s\u01a1 t\u1ea1m ng\u1eebng kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ph\u1ea7n l\u1edbn h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 v\u1ec1 kh\u00f4ng ph\u1ea3i do thi\u1ebfu gi\u1ea5y t\u1edd m\u00e0 do sai l\u1ec7ch th\u00f4ng tin ho\u1eb7c t\u00ednh sai th\u1eddi h\u1ea1n. Nh\u1eefng l\u1ed7i \u0111\u1ed9i ng\u0169 MAN g\u1eb7p nhi\u1ec1u nh\u1ea5t khi r\u00e0 so\u00e1t h\u1ed3 s\u01a1 cho kh\u00e1ch h\u00e0ng g\u1ed3m:<\/p>\n<ul>\n<li>N\u1ed9p th\u00f4ng b\u00e1o s\u00e1t ng\u00e0y, kh\u00f4ng \u0111\u1ee7 03 ng\u00e0y l\u00e0m vi\u1ec7c do t\u00ednh c\u1ea3 ng\u00e0y ngh\u1ec9 cu\u1ed1i tu\u1ea7n.<\/li>\n<li>S\u1ed1 \u0111i\u1ec7n tho\u1ea1i ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n tr\u00ean th\u00f4ng b\u00e1o kh\u00f4ng tr\u00f9ng v\u1edbi C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0.<\/li>\n<li>Gia h\u1ea1n t\u1ea1m ng\u1eebng m\u00e0 kh\u00f4ng c\u1ed9ng d\u1ed3n th\u1eddi gian tr\u01b0\u1edbc 23\/7\/2026, d\u1eabn \u0111\u1ebfn v\u01b0\u1ee3t m\u1ed1c 24 th\u00e1ng.<\/li>\n<li>Doanh nghi\u1ec7p FDI ch\u1ec9 t\u1ea1m ng\u1eebng ERC, b\u1ecf qu\u00ean th\u00f4ng b\u00e1o ng\u1eebng ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0.<\/li>\n<li>H\u1ebft th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng nh\u01b0ng kh\u00f4ng x\u00e1c nh\u1eadn ti\u1ebfp t\u1ee5c kinh doanh trong 05 ng\u00e0y l\u00e0m vi\u1ec7c.<\/li>\n<\/ul>\n<p>C\u00e1c l\u1ed7i n\u00e0y \u0111\u1ec1u c\u00f3 th\u1ec3 ph\u00f2ng tr\u00e1nh b\u1eb1ng m\u1ed9t l\u1ecbch theo d\u00f5i \u0111\u01a1n gi\u1ea3n ghi ng\u00e0y b\u1eaft \u0111\u1ea7u, ng\u00e0y k\u1ebft th\u00fac v\u00e0 t\u1ed5ng th\u1eddi gian \u0111\u00e3 t\u1ea1m ng\u1eebng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>Conclude<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh hi\u1ec7n kh\u00f4ng ph\u1ee9c t\u1ea1p v\u1ec1 h\u1ed3 s\u01a1, nh\u01b0ng \u0111\u00f2i h\u1ecfi t\u00ednh ch\u00ednh x\u00e1c v\u1ec1 th\u1eddi h\u1ea1n: th\u00f4ng b\u00e1o tr\u01b0\u1edbc \u00edt nh\u1ea5t 03 ng\u00e0y l\u00e0m vi\u1ec7c, m\u1ed7i l\u1ea7n kh\u00f4ng qu\u00e1 12 th\u00e1ng, t\u1ed5ng li\u00ean ti\u1ebfp kh\u00f4ng qu\u00e1 24 th\u00e1ng v\u00e0 x\u00e1c nh\u1eadn ti\u1ebfp t\u1ee5c kinh doanh trong 05 ng\u00e0y l\u00e0m vi\u1ec7c khi h\u1ebft h\u1ea1n. Doanh nghi\u1ec7p FDI c\u1ea7n l\u00e0m song song th\u1ee7 t\u1ee5c ng\u1eebng ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 \u0111\u1ec3 hai h\u1ed3 s\u01a1 ERC v\u00e0 IRC th\u1ed1ng nh\u1ea5t. N\u1eafm ch\u1eafc c\u00e1c m\u1ed1c n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u1ea1m d\u1eebng an to\u00e0n m\u00e0 kh\u00f4ng ph\u00e1t sinh r\u1ee7i ro b\u1ecb ph\u1ea1t ho\u1eb7c thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/p>\n<p>N\u1ebfu doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t t\u1ed5ng th\u1eddi gian t\u1ea1m ng\u1eebng, chu\u1ea9n b\u1ecb ngh\u1ecb quy\u1ebft cho th\u00e0nh vi\u00ean \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c x\u1eed l\u00fd \u0111\u1ed3ng th\u1eddi h\u1ed3 s\u01a1 ERC v\u00e0 IRC, \u0111\u1ed9i ng\u0169 <a href=\"https:\/\/giaychungnhandautu.man.net.vn\/tu-van-phap-ly-thuong-xuyen\/\" target=\"_blank\" rel=\"noopener\">t\u01b0 v\u1ea5n ph\u00e1p l\u00fd th\u01b0\u1eddng xuy\u00ean<\/a> c\u1ee7a MAN c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 t\u1eeb b\u01b0\u1edbc l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ebfn khi nh\u1eadn k\u1ebft qu\u1ea3.<\/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<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_thu_tuc_tam_ngung_kinh_doanh\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Tam_ngung_kinh_doanh_toi_da_bao_lau\"><\/span>What is the maximum duration for a temporary business suspension?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed7i l\u1ea7n th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kh\u00f4ng qu\u00e1 12 th\u00e1ng, v\u00e0 t\u1ed5ng th\u1eddi gian t\u1ea1m ng\u1eebng li\u00ean ti\u1ebfp kh\u00f4ng qu\u00e1 24 th\u00e1ng theo Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, t\u00ednh c\u1ea3 th\u1eddi gian \u0111\u00e3 t\u1ea1m ng\u1eebng tr\u01b0\u1edbc ng\u00e0y 23\/7\/2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_ngung_kinh_doanh_co_mat_phi_khong\"><\/span>T\u1ea1m ng\u1eebng kinh doanh c\u00f3 m\u1ea5t ph\u00ed kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng. Th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh, k\u1ec3 c\u1ea3 n\u1ed9p qua m\u1ea1ng, \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Chi ph\u00ed ph\u00e1t sinh n\u1ebfu c\u00f3 ch\u1ec9 l\u00e0 ph\u00ed d\u1ecbch v\u1ee5 khi doanh nghi\u1ec7p \u1ee7y quy\u1ec1n cho \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Het_24_thang_ma_chua_muon_hoat_dong_lai_thi_sao\"><\/span>H\u1ebft 24 th\u00e1ng m\u00e0 ch\u01b0a mu\u1ed1n ho\u1ea1t \u0111\u1ed9ng l\u1ea1i th\u00ec sao?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng m\u00e0 ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3. N\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh kh\u00f4ng ti\u1ebfp t\u1ee5c kinh doanh, n\u00ean chu\u1ea9n b\u1ecb ph\u01b0\u01a1ng \u00e1n gi\u1ea3i th\u1ec3 t\u1eeb tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng.<\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh hi\u1ec7n th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 206 Lu\u1eadt Doanh nghi\u1ec7p 2020 v\u00e0 \u0110i\u1ec1u 60 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, \u0111\u00e3 \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i t\u1eeb ng\u00e0y 23\/7\/2026. Doanh nghi\u1ec7p g\u1eedi th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng ch\u1eadm nh\u1ea5t 03 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc ng\u00e0y t\u1ea1m ng\u1eebng, m\u1ed7i l\u1ea7n kh\u00f4ng qu\u00e1 12 th\u00e1ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7148,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,18,20],"tags":[],"class_list":["post-7146","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kien-thuc-tam-ngung-hoat-dong","category-tin-tuc-cap-nhat"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7146","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=7146"}],"version-history":[{"count":1,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7146\/revisions"}],"predecessor-version":[{"id":7149,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7146\/revisions\/7149"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7148"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}