{"id":6109,"date":"2026-10-21T09:25:26","date_gmt":"2026-10-21T02:25:26","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6109"},"modified":"2026-10-21T11:01:50","modified_gmt":"2026-10-21T04:01:50","slug":"thu-tuc-giai-the-cong-ty","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-cong-ty\/","title":{"rendered":"Th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty 2026, h\u1ed3 s\u01a1 v\u00e0 quy tr\u00ecnh 6 b\u01b0\u1edbc"},"content":{"rendered":"<p>Th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty n\u0103m 2026 th\u1ef1c hi\u1ec7n theo Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, \u0111\u00e3 s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, g\u1ed3m 6 b\u01b0\u1edbc: th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, g\u1eedi quy\u1ebft \u0111\u1ecbnh trong 07 ng\u00e0y l\u00e0m vi\u1ec7c, ch\u1ea5m d\u1ee9t \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 tr\u1ea3 n\u1ee3, ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf, n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 trong 05 ng\u00e0y l\u00e0m vi\u1ec7c sau khi tr\u1ea3 h\u1ebft n\u1ee3. C\u00f4ng ty ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3 khi \u0111\u00e3 thanh to\u00e1n h\u1ebft n\u1ee3 v\u00e0 kh\u00f4ng c\u00f3 tranh ch\u1ea5p t\u1ea1i T\u00f2a \u00e1n, Tr\u1ecdng t\u00e0i.<\/p>\n<p>B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1, t\u1eebng b\u01b0\u1edbc th\u1ef1c hi\u1ec7n, c\u00e1c m\u1ed1c th\u1eddi h\u1ea1n, ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 chi ph\u00ed, gi\u00fap ch\u1ee7 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng l\u00ean k\u1ebf ho\u1ea1ch \u0111\u00f3ng c\u00f4ng ty \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi.<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/thu-tuc-giai-the-cong-ty\/#Tom_tat_quy_trinh_giai_the_cong_ty\" >T\u00f3m t\u1eaft quy tr\u00ecnh gi\u1ea3i th\u1ec3 c\u00f4ng ty<\/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\/zh\/thu-tuc-giai-the-cong-ty\/#Khi_nao_cong_ty_duoc_giai_the\" >Khi n\u00e0o c\u00f4ng ty \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3<\/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\/zh\/thu-tuc-giai-the-cong-ty\/#Dieu_kien_de_giai_the_cong_ty\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 gi\u1ea3i th\u1ec3 c\u00f4ng ty<\/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\/zh\/thu-tuc-giai-the-cong-ty\/#Giai_the_khac_pha_san_the_nao\" >Gi\u1ea3i th\u1ec3 kh\u00e1c ph\u00e1 s\u1ea3n th\u1ebf n\u00e0o<\/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\/zh\/thu-tuc-giai-the-cong-ty\/#Quy_trinh_giai_the_cong_ty_theo_Nghi_dinh_1682025_va_2962026\" >Quy tr\u00ecnh gi\u1ea3i th\u1ec3 c\u00f4ng ty theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025 v\u00e0 296\/2026<\/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\/zh\/thu-tuc-giai-the-cong-ty\/#Buoc_1_Thong_qua_nghi_quyet_quyet_dinh_giai_the\" >\u7b2c\u4e00\u6b65\uff1a\u901a\u8fc7\u51b3\u8bae\u6216\u51b3\u5b9a\u89e3\u6563\u8be5\u7ec4\u7ec7\u3002<\/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\/zh\/thu-tuc-giai-the-cong-ty\/#Buoc_2_Gui_nghi_quyet_giai_the_trong_07_ngay_lam_viec\" >B\u01b0\u1edbc 2: G\u1eedi ngh\u1ecb quy\u1ebft gi\u1ea3i th\u1ec3 trong 07 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-8\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-cong-ty\/#Buoc_3_Cham_dut_chi_nhanh_van_phong_dai_dien_dia_diem_kinh_doanh\" >B\u01b0\u1edbc 3: Ch\u1ea5m d\u1ee9t chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/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\/zh\/thu-tuc-giai-the-cong-ty\/#Buoc_4_Thanh_ly_tai_san_va_thanh_toan_no\" >B\u01b0\u1edbc 4: Thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 thanh to\u00e1n n\u1ee3<\/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\/zh\/thu-tuc-giai-the-cong-ty\/#Buoc_5_Quyet_toan_thue_va_cham_dut_hieu_luc_ma_so_thue\" >B\u01b0\u1edbc 5: Quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 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-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-cong-ty\/#Buoc_6_Nop_ho_so_dang_ky_giai_the\" >\u7b2c\u516d\u6b65\uff1a\u63d0\u4ea4\u89e3\u6563\u767b\u8bb0\u7533\u8bf7\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-cong-ty\/#Ho_so_giai_the_cong_ty\" >H\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 c\u00f4ng ty<\/a><\/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\/zh\/thu-tuc-giai-the-cong-ty\/#Thoi_han_giai_the_va_moc_180_ngay\" >Th\u1eddi h\u1ea1n gi\u1ea3i th\u1ec3 v\u00e0 m\u1ed1c 180 ng\u00e0y<\/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\/zh\/thu-tuc-giai-the-cong-ty\/#Nghia_vu_thue_khi_giai_the_cong_ty\" >Ngh\u0129a v\u1ee5 thu\u1ebf khi gi\u1ea3i th\u1ec3 c\u00f4ng ty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-cong-ty\/#Chi_phi_giai_the_cong_ty\" >Chi ph\u00ed gi\u1ea3i th\u1ec3 c\u00f4ng ty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-cong-ty\/#Giai_the_khi_bi_thu_hoi_giay_chung_nhan_hoac_theo_quyet_dinh_Toa_an\" >Gi\u1ea3i th\u1ec3 khi b\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh T\u00f2a \u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-cong-ty\/#Loi_thuong_gap_khi_lam_thu_tuc_giai_the_cong_ty\" >L\u1ed7i th\u01b0\u1eddng g\u1eb7p khi l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty<\/a><\/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\/zh\/thu-tuc-giai-the-cong-ty\/#Ket_luan\" >\u603b\u7ed3<\/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\/zh\/thu-tuc-giai-the-cong-ty\/#Cau_hoi_thuong_gap\" >\u5e38\u89c1\u95ee\u9898\u89e3\u7b54<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-cong-ty\/#Giai_the_cong_ty_mat_bao_lau\" >\u89e3\u6563\u4e00\u5bb6\u516c\u53f8\u9700\u8981\u591a\u957f\u65f6\u95f4\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-cong-ty\/#Cong_ty_con_no_thue_co_giai_the_duoc_khong\" >\u62d6\u6b20\u7a0e\u6b3e\u7684\u516c\u53f8\u53ef\u4ee5\u89e3\u6563\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-cong-ty\/#Giai_the_cong_ty_co_mat_le_phi_khong\" >Gi\u1ea3i th\u1ec3 c\u00f4ng ty c\u00f3 m\u1ea5t l\u1ec7 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-23\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-giai-the-cong-ty\/#Cong_ty_khong_hoat_dong_co_can_lam_thu_tuc_giai_the_khong\" >C\u00f4ng ty kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng c\u00f3 c\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 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\/zh\/thu-tuc-giai-the-cong-ty\/#Co_huy_duoc_quyet_dinh_giai_the_khong\" >C\u00f3 h\u1ee7y \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_quy_trinh_giai_the_cong_ty\"><\/span>T\u00f3m t\u1eaft quy tr\u00ecnh gi\u1ea3i th\u1ec3 c\u00f4ng ty<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Quy tr\u00ecnh gi\u1ea3i th\u1ec3 c\u00f4ng ty c\u00f3 th\u1ec3 h\u00ecnh dung qua 6 b\u01b0\u1edbc d\u01b0\u1edbi \u0111\u00e2y, m\u1ed7i b\u01b0\u1edbc g\u1eafn v\u1edbi m\u1ed9t m\u1ed1c th\u1eddi h\u1ea1n v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd. Th\u1eddi gian th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c ch\u1ee7 y\u1ebfu v\u00e0o kh\u00e2u thanh to\u00e1n n\u1ee3 v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" width=\"100%\" cellspacing=\"2\" cellpadding=\"6\">\n<thead>\n<tr style=\"height: 10px;\">\n<td style=\"height: 10px; text-align: center;\" width=\"60\"><strong>\u6b65<\/strong><\/td>\n<td style=\"height: 10px; text-align: center;\" width=\"200\"><strong>Vi\u1ec7c c\u1ea7n l\u00e0m<\/strong><\/td>\n<td style=\"height: 10px; text-align: center;\" width=\"167\"><strong>\u671f\u95f4<\/strong><\/td>\n<td style=\"height: 10px; text-align: center;\" width=\"175\"><strong>C\u0103n c\u1ee9<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px; text-align: center;\" width=\"60\">1<\/td>\n<td style=\"height: 48px;\" width=\"200\">\u901a\u8fc7\u4e00\u9879\u51b3\u8bae\uff0c\u51b3\u5b9a\u89e3\u6563\u8be5\u7ec4\u7ec7\u3002<\/td>\n<td style=\"height: 48px;\" width=\"167\">Theo \u0111i\u1ec1u l\u1ec7<\/td>\n<td style=\"height: 48px;\" width=\"175\">\u4f01\u4e1a\u6cd5<\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"height: 72px; text-align: center;\" width=\"60\">2<\/td>\n<td style=\"height: 72px;\" width=\"200\">G\u1eedi ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh<\/td>\n<td style=\"height: 72px;\" width=\"167\">\u81ea\u6279\u51c6\u4e4b\u65e5\u8d777\u4e2a\u5de5\u4f5c\u65e5\u5185<\/td>\n<td style=\"height: 72px;\" width=\"175\">Kho\u1ea3n 1 \u0110i\u1ec1u 64 N\u0110 168\/2025<\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"height: 72px; text-align: center;\" width=\"60\">3<\/td>\n<td style=\"height: 72px;\" width=\"200\">Ch\u1ea5m d\u1ee9t chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/td>\n<td style=\"height: 72px;\" width=\"167\">Tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3<\/td>\n<td style=\"height: 72px;\" width=\"175\">Kho\u1ea3n 4 \u0110i\u1ec1u 64 N\u0110 168\/2025<\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"height: 72px; text-align: center;\" width=\"60\">4<\/td>\n<td style=\"height: 72px;\" width=\"200\">Thanh l\u00fd t\u00e0i s\u1ea3n, thanh to\u00e1n n\u1ee3 theo th\u1ee9 t\u1ef1 lu\u1eadt \u0111\u1ecbnh<\/td>\n<td style=\"height: 72px;\" width=\"167\">Theo ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft n\u1ee3<\/td>\n<td style=\"height: 72px;\" width=\"175\">\u4f01\u4e1a\u6cd5<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px; text-align: center;\" width=\"60\">5<\/td>\n<td style=\"height: 48px;\" width=\"200\">\u7a0e\u52a1\u7ed3\u7b97\uff0c\u6ce8\u9500\u7a0e\u52a1\u8bc6\u522b\u53f7\u3002<\/td>\n<td style=\"height: 48px;\" width=\"167\">Tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3<\/td>\n<td style=\"height: 48px;\" width=\"175\">\u901a\u51fd 90\/2026\/TT-BTC<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px; text-align: center;\" width=\"60\">6<\/td>\n<td style=\"height: 48px;\" width=\"200\">\u63d0\u4ea4\u89e3\u6563\u767b\u8bb0\u6587\u4ef6\u3002<\/td>\n<td style=\"height: 48px;\" width=\"167\">05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y tr\u1ea3 h\u1ebft n\u1ee3<\/td>\n<td style=\"height: 48px;\" width=\"175\">Kho\u1ea3n 3 \u0110i\u1ec1u 64 N\u0110 168\/2025<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Sau khi nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf c\u00f3 02 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 g\u1eedi \u00fd ki\u1ebfn; n\u1ebfu kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn ph\u1ea3n \u0111\u1ed1i, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh chuy\u1ec3n t\u00ecnh tr\u1ea1ng c\u00f4ng ty sang &#8220;\u0111\u00e3 gi\u1ea3i th\u1ec3&#8221; trong 05 ng\u00e0y l\u00e0m vi\u1ec7c.<\/p>\n<figure id=\"attachment_7056\" aria-describedby=\"caption-attachment-7056\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7056\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Thu-tuc-giai-the-cong-ty-gom-6-buoc.png\" alt=\"Thu\u0309 tu\u0323c gia\u0309i the\u0302\u0309 co\u0302ng ty go\u0302\u0300m 6 bu\u031bo\u031b\u0301c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Thu-tuc-giai-the-cong-ty-gom-6-buoc.png 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Thu-tuc-giai-the-cong-ty-gom-6-buoc-300x169.png 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Thu-tuc-giai-the-cong-ty-gom-6-buoc-1024x576.png 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Thu-tuc-giai-the-cong-ty-gom-6-buoc-768x432.png 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/03\/Thu-tuc-giai-the-cong-ty-gom-6-buoc-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7056\" class=\"wp-caption-text\">Thu\u0309 tu\u0323c gia\u0309i the\u0302\u0309 co\u0302ng ty go\u0302\u0300m 6 bu\u031bo\u031b\u0301c<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_cong_ty_duoc_giai_the\"><\/span>Khi n\u00e0o c\u00f4ng ty \u0111\u01b0\u1ee3c gi\u1ea3i th\u1ec3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo Lu\u1eadt Doanh nghi\u1ec7p, c\u00f4ng ty b\u1ecb gi\u1ea3i th\u1ec3 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ebft th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng ghi trong \u0111i\u1ec1u l\u1ec7 m\u00e0 kh\u00f4ng gia h\u1ea1n; theo ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u1ee7a t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean h\u1ee3p danh, c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty ho\u1eb7c \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng; kh\u00f4ng c\u00f2n \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng t\u1ed1i thi\u1ec3u trong 06 th\u00e1ng li\u00ean t\u1ee5c m\u00e0 kh\u00f4ng chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh; ho\u1eb7c b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Ba tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 64, tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 65 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_de_giai_the_cong_ty\"><\/span>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 gi\u1ea3i th\u1ec3 c\u00f4ng ty<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft l\u00e0 c\u00f4ng ty \u0111\u00e3 b\u1ea3o \u0111\u1ea3m thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3, ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c v\u00e0 kh\u00f4ng trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft tranh ch\u1ea5p t\u1ea1i T\u00f2a \u00e1n ho\u1eb7c c\u01a1 quan tr\u1ecdng t\u00e0i. Ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 li\u00ean quan v\u00e0 doanh nghi\u1ec7p v\u1eabn c\u00f9ng li\u00ean \u0111\u1edbi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ch\u01b0a thanh to\u00e1n, k\u1ec3 c\u1ea3 khi c\u00f4ng ty \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang t\u00ecnh tr\u1ea1ng &#8220;\u0111\u00e3 gi\u1ea3i th\u1ec3&#8221;. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u00f2n n\u1ee3 thu\u1ebf, c\u00e1ch x\u1eed l\u00fd \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch t\u1ea1i b\u00e0i <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/cong-ty-no-thue-co-giai-the-duoc-khong\/\">\u62d6\u6b20\u7a0e\u6b3e\u7684\u516c\u53f8\u53ef\u4ee5\u89e3\u6563\u5417\uff1f<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_the_khac_pha_san_the_nao\"><\/span>Gi\u1ea3i th\u1ec3 kh\u00e1c ph\u00e1 s\u1ea3n th\u1ebf n\u00e0o<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p nh\u1ea7m gi\u1ea3i th\u1ec3 v\u1edbi ph\u00e1 s\u1ea3n, trong khi hai th\u1ee7 t\u1ee5c kh\u00e1c nhau v\u1ec1 b\u1ea3n ch\u1ea5t. B\u1ea3ng sau gi\u00fap x\u00e1c \u0111\u1ecbnh nhanh h\u01b0\u1edbng \u0111i ph\u00f9 h\u1ee3p.<\/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=\"160\"><strong>\u6807\u51c6<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"220\"><strong>\u6eb6\u89e3<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"222\"><strong>\u7834\u4ea7<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"160\">\u5065\u5eb7\uff09\u72b6\u51b5<\/td>\n<td style=\"text-align: center;\" width=\"220\">Thanh to\u00e1n \u0111\u01b0\u1ee3c h\u1ebft n\u1ee3<\/td>\n<td style=\"text-align: center;\" width=\"222\">\u7834\u4ea7<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"160\">\u6e05\u7b97\u673a\u6784<\/td>\n<td style=\"text-align: center;\" width=\"220\">\u5546\u4e1a\u767b\u8bb0\u673a\u6784<\/td>\n<td style=\"text-align: center;\" width=\"222\">\u6cd5\u5ead<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"160\">\u6267\u884c\u624b\u672f\u7684\u4eba\u3002<\/td>\n<td style=\"text-align: center;\" width=\"220\">Doanh nghi\u1ec7p t\u1ef1 th\u1ef1c hi\u1ec7n<\/td>\n<td style=\"text-align: center;\" width=\"222\">\u63a5\u7ba1\u4eba\u6216\u7ba1\u7406\u548c\u6e05\u7b97\u8d44\u4ea7\u7684\u5546\u4e1a\u5b9e\u4f53\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"160\">C\u0103n c\u1ee9<\/td>\n<td style=\"text-align: center;\" width=\"220\">Lu\u1eadt Doanh nghi\u1ec7p, N\u0110 168\/2025<\/td>\n<td style=\"text-align: center;\" width=\"222\">2025\u5e74\u7834\u4ea7\u4e0e\u8ffd\u507f\u6cd5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>N\u1ebfu kh\u00f4ng th\u1ec3 tr\u1ea3 h\u1ebft n\u1ee3, c\u00f4ng ty kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 m\u00e0 c\u1ea7n xem x\u00e9t <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/pha-san-doanh-nghiep\/quy-trinh-thu-tuc-pha-san\/\">th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_giai_the_cong_ty_theo_Nghi_dinh_1682025_va_2962026\"><\/span>Quy tr\u00ecnh gi\u1ea3i th\u1ec3 c\u00f4ng ty theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025 v\u00e0 296\/2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tr\u00ecnh t\u1ef1 chi ti\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \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\">\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a>, c\u00f3 s\u1eeda \u0111\u1ed5i v\u1ec1 h\u1ed3 s\u01a1 t\u1ea1i <a href=\"https:\/\/luatvietnam.vn\/doanh-nghiep\/diem-moi-nghi-dinh-296-2026-nd-cp-ve-dang-ky-doanh-nghiep-561-110894-article.html\" target=\"_blank\" rel=\"noopener\">\u7b2c296\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 23\/7\/2026. Ph\u00e2n t\u00edch t\u1eebng kho\u1ea3n c\u00f3 t\u1ea1i b\u00e0i <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/nghi-dinh-168-2025-nd-cp\/\">Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 \u0110i\u1ec1u 64, 65<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Thong_qua_nghi_quyet_quyet_dinh_giai_the\"><\/span>\u7b2c\u4e00\u6b65\uff1a\u901a\u8fc7\u51b3\u8bae\u6216\u51b3\u5b9a\u89e3\u6563\u8be5\u7ec4\u7ec7\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u00f9y lo\u1ea1i h\u00ecnh, ch\u1ee7 s\u1edf h\u1eefu, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ho\u1eb7c \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng th\u00f4ng qua ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3. V\u0103n b\u1ea3n c\u1ea7n n\u00eau t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf c\u00f4ng ty; l\u00fd do gi\u1ea3i th\u1ec3; th\u1eddi h\u1ea1n, th\u1ee7 t\u1ee5c thanh l\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 thanh to\u00e1n n\u1ee3; ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; h\u1ecd t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt. V\u1edbi c\u00f4ng ty c\u00f3 nhi\u1ec1u th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng, c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n h\u1ecdp l\u00e0m c\u0103n c\u1ee9.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Gui_nghi_quyet_giai_the_trong_07_ngay_lam_viec\"><\/span>B\u01b0\u1edbc 2: G\u1eedi ngh\u1ecb quy\u1ebft gi\u1ea3i th\u1ec3 trong 07 ng\u00e0y l\u00e0m vi\u1ec7c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng qua, c\u00f4ng ty g\u1eedi ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, b\u1ea3n sao bi\u00ean b\u1ea3n h\u1ecdp (n\u1ebfu c\u00f3) v\u00e0 ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft n\u1ee3 (n\u1ebfu c\u00f3) \u0111\u1ebfn c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh. Trong 03 ng\u00e0y l\u00e0m vi\u1ec7c, c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u0103ng t\u1ea3i th\u00f4ng tin, chuy\u1ec3n t\u00ecnh tr\u1ea1ng c\u00f4ng ty sang &#8220;\u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3&#8221; v\u00e0 g\u1eedi th\u00f4ng tin cho c\u01a1 quan thu\u1ebf, c\u01a1 quan thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1. C\u00f4ng ty \u0111\u1ed3ng th\u1eddi g\u1eedi ngh\u1ecb quy\u1ebft \u0111\u1ebfn ch\u1ee7 n\u1ee3, ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ni\u00eam y\u1ebft c\u00f4ng khai t\u1ea1i tr\u1ee5 s\u1edf, chi nh\u00e1nh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Cham_dut_chi_nhanh_van_phong_dai_dien_dia_diem_kinh_doanh\"><\/span>B\u01b0\u1edbc 3: Ch\u1ea5m d\u1ee9t chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kho\u1ea3n 4 \u0110i\u1ec1u 64 y\u00eau c\u1ea7u c\u00f4ng ty ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng to\u00e0n b\u1ed9 chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3. Chi nh\u00e1nh c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang ho\u1eb7c \u0111\u1eb7t \u1edf t\u1ec9nh kh\u00e1c th\u01b0\u1eddng ph\u1ea3i ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 thu\u1ebf ri\u00eang, v\u00ec v\u1eady n\u00ean ti\u1ebfn h\u00e0nh s\u1edbm \u0111\u1ec3 kh\u00f4ng k\u00e9o d\u00e0i to\u00e0n b\u1ed9 quy tr\u00ecnh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Thanh_ly_tai_san_va_thanh_toan_no\"><\/span>B\u01b0\u1edbc 4: Thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 thanh to\u00e1n n\u1ee3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f4ng ty thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 thanh to\u00e1n n\u1ee3 theo th\u1ee9 t\u1ef1 Lu\u1eadt Doanh nghi\u1ec7p quy \u0111\u1ecbnh: c\u00e1c kho\u1ea3n n\u1ee3 l\u01b0\u01a1ng, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 quy\u1ec1n l\u1ee3i kh\u00e1c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng; ti\u1ebfp \u0111\u1ebfn l\u00e0 n\u1ee3 thu\u1ebf; sau \u0111\u00f3 l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c. Ph\u1ea7n c\u00f2n l\u1ea1i sau khi tr\u1ea3 h\u1ebft n\u1ee3 v\u00e0 chi ph\u00ed gi\u1ea3i th\u1ec3 m\u1edbi \u0111\u01b0\u1ee3c chia cho ch\u1ee7 s\u1edf h\u1eefu, th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng. Quy tr\u00ecnh b\u00e1n t\u00e0i s\u1ea3n, l\u1eadp bi\u00ean b\u1ea3n v\u00e0 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i b\u00e0i <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-thanh-ly-tai-san\/\">th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Quyet_toan_thue_va_cham_dut_hieu_luc_ma_so_thue\"><\/span>B\u01b0\u1edbc 5: Quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u00e2y th\u01b0\u1eddng l\u00e0 b\u01b0\u1edbc t\u1ed1n th\u1eddi gian nh\u1ea5t. C\u00f4ng ty quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, k\u00ea khai thu\u1ebf GTGT k\u1ef3 cu\u1ed1i, n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t v\u00e0 ch\u1ed1t s\u1ed5 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. T\u1eeb ng\u00e0y 01\/7\/2026, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf g\u1ed3m <a href=\"https:\/\/luatvietnam.vn\/bieu-mau\/mau-de-nghi-cham-dut-hieu-luc-ma-so-thue-571-101011-article.html\" target=\"_blank\" rel=\"noopener\">M\u1eabu s\u1ed1 24\/\u0110KT<\/a> ban h\u00e0nh k\u00e8m <a href=\"https:\/\/luatvietnam.vn\/tin-van-ban-moi\/cuc-thue-gioi-thieu-diem-moi-tai-thong-tu-90-2026-tt-btc-ve-dang-ky-thue-186-110479-article.html\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 90\/2026\/TT-BTC<\/a> (thay Th\u00f4ng t\u01b0 86\/2024\/TT-BTC) v\u00e0 b\u1ea3n sao ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 theo kho\u1ea3n 6 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Nop_ho_so_dang_ky_giai_the\"><\/span>\u7b2c\u516d\u6b65\uff1a\u63d0\u4ea4\u89e3\u6563\u767b\u8bb0\u7533\u8bf7\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y thanh to\u00e1n h\u1ebft n\u1ee3, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 qua <a href=\"https:\/\/dangkykinhdoanh.gov.vn\/vn\/Pages\/Trangchu.aspx\" target=\"_blank\" rel=\"noopener\">\u56fd\u5bb6\u4f01\u4e1a\u6ce8\u518c\u95e8\u6237\u7f51\u7ad9<\/a> ho\u1eb7c tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh. C\u01a1 quan thu\u1ebf c\u00f3 02 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 g\u1eedi \u00fd ki\u1ebfn; n\u1ebfu kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn ph\u1ea3n \u0111\u1ed1i ho\u1eb7c \u0111\u00e3 x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh chuy\u1ec3n t\u00ecnh tr\u1ea1ng &#8220;\u0111\u00e3 gi\u1ea3i th\u1ec3&#8221; trong 05 ng\u00e0y l\u00e0m vi\u1ec7c. C\u00f4ng ty \u0111\u00e3 \u0111\u0103ng k\u00fd m\u1eabu d\u1ea5u t\u1ea1i c\u01a1 quan c\u00f4ng an c\u1ea7n tr\u1ea3 con d\u1ea5u v\u00e0 gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u1eabu d\u1ea5u theo kho\u1ea3n 8 \u0110i\u1ec1u 64.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_giai_the_cong_ty\"><\/span>H\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 c\u00f4ng ty<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>H\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 \u0111\u01b0\u1ee3c n\u1ed9p l\u00e0m hai giai \u0111o\u1ea1n, k\u00e8m h\u1ed3 s\u01a1 ri\u00eang v\u1edbi c\u01a1 quan thu\u1ebf. B\u1ea3ng sau t\u1ed5ng h\u1ee3p c\u00e1c gi\u1ea5y t\u1edd c\u1ea7n chu\u1ea9n b\u1ecb.<\/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=\"147\"><strong>\u9636\u6bb5<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"293\"><strong>Gi\u1ea5y t\u1edd<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"162\"><strong>N\u01a1i n\u1ed9p<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"147\">Th\u00f4ng b\u00e1o gi\u1ea3i th\u1ec3 (b\u01b0\u1edbc 2)<\/td>\n<td width=\"293\">Ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3; b\u1ea3n sao bi\u00ean b\u1ea3n h\u1ecdp (c\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean, c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty h\u1ee3p danh); ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft n\u1ee3 (n\u1ebfu c\u00f3)<\/td>\n<td width=\"162\">\u7701\u5546\u4e1a\u767b\u8bb0\u5c40<\/td>\n<\/tr>\n<tr>\n<td width=\"147\">Ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf (b\u01b0\u1edbc 5)<\/td>\n<td width=\"293\">M\u1eabu s\u1ed1 24\/\u0110KT; b\u1ea3n sao ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3; h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/td>\n<td width=\"162\">\u7a0e\u52a1\u673a\u5173\u8d1f\u8d23\u76f4\u63a5\u7ba1\u7406\u3002<\/td>\n<\/tr>\n<tr>\n<td width=\"147\">\u0110\u0103ng k\u00fd gi\u1ea3i th\u1ec3 (b\u01b0\u1edbc 6)<\/td>\n<td width=\"293\">Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3; b\u00e1o c\u00e1o thanh l\u00fd t\u00e0i s\u1ea3n; danh s\u00e1ch ch\u1ee7 n\u1ee3 v\u00e0 s\u1ed1 n\u1ee3 \u0111\u00e3 thanh to\u00e1n, g\u1ed3m n\u1ee3 thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m; b\u1ea3n sao s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n kh\u00f4ng ni\u00eam y\u1ebft<\/td>\n<td width=\"162\">\u7701\u5546\u4e1a\u767b\u8bb0\u5c40<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3 hi\u1ec7n s\u1eed d\u1ee5ng <a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/mau-so-30-thong-tu-1212026ttbtc-thong-bao-giai-the-doanh-nghiep-file-word-va-cach-dien-chi-tiet-ra--291687.html\" target=\"_blank\" rel=\"noopener\">M\u1eabu s\u1ed1 30 Th\u00f4ng t\u01b0 121\/2026\/TT-BTC<\/a>. Y\u00eau c\u1ea7u n\u1ed9p b\u1ea3n sao s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng l\u00e0 \u0111i\u1ec3m m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP; th\u00f4ng tin c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n kh\u00f4ng ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c l\u01b0u 06 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y gi\u1ea3i th\u1ec3.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_giai_the_va_moc_180_ngay\"><\/span>Th\u1eddi h\u1ea1n gi\u1ea3i th\u1ec3 v\u00e0 m\u1ed1c 180 ng\u00e0y<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ngo\u00e0i c\u00e1c th\u1eddi h\u1ea1n c\u1ee7a t\u1eebng b\u01b0\u1edbc, c\u00f4ng ty c\u1ea7n l\u01b0u \u00fd m\u1ed1c 180 ng\u00e0y. Sau 180 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh nh\u1eadn ngh\u1ecb quy\u1ebft gi\u1ea3i th\u1ec3 m\u00e0 kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 v\u00e0 kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn ph\u1ea3n \u0111\u1ed1i b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a b\u00ean li\u00ean quan, c\u00f4ng ty \u0111\u01b0\u1ee3c chuy\u1ec3n sang t\u00ecnh tr\u1ea1ng &#8220;\u0111\u00e3 gi\u1ea3i th\u1ec3&#8221;. Trong th\u1eddi h\u1ea1n n\u00e0y, n\u1ebfu mu\u1ed1n ti\u1ebfp t\u1ee5c kinh doanh, c\u00f4ng ty c\u00f3 th\u1ec3 h\u1ee7y ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 khi ch\u01b0a b\u1ecb chuy\u1ec3n t\u00ecnh tr\u1ea1ng.<\/p>\n<p>M\u1ed1c 180 ng\u00e0y kh\u00f4ng x\u00f3a b\u1ecf ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3. \u1ede ph\u00eda c\u01a1 quan thu\u1ebf, Th\u00f4ng t\u01b0 90\/2026\/TT-BTC quy \u0111\u1ecbnh n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 gi\u1ea3i th\u1ec3 nh\u01b0ng sau 180 ng\u00e0y ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin gi\u1ea3i th\u1ec3 t\u1eeb c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u1ec1 ngh\u1ecb c\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng &#8220;\u0111\u00e3 gi\u1ea3i th\u1ec3&#8221;. Th\u1eddi gian to\u00e0n b\u1ed9 quy tr\u00ecnh v\u00ec v\u1eady th\u01b0\u1eddng dao \u0111\u1ed9ng t\u1eeb v\u00e0i tu\u1ea7n v\u1edbi c\u00f4ng ty \u00edt ph\u00e1t sinh, \u0111\u1ebfn nhi\u1ec1u th\u00e1ng v\u1edbi c\u00f4ng ty c\u00f3 h\u00f3a \u0111\u01a1n, c\u00f4ng n\u1ee3 v\u00e0 chi nh\u00e1nh ph\u1ee9c t\u1ea1p.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_thue_khi_giai_the_cong_ty\"><\/span>Ngh\u0129a v\u1ee5 thu\u1ebf khi gi\u1ea3i th\u1ec3 c\u00f4ng ty<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ngh\u0129a v\u1ee5 thu\u1ebf quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp vi\u1ec7c c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n &#8220;\u0111\u00e3 gi\u1ea3i th\u1ec3&#8221; hay kh\u00f4ng. Tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 giai \u0111o\u1ea1n cu\u1ed1i, k\u1ebf to\u00e1n n\u00ean r\u00e0 so\u00e1t c\u00e1c nh\u00f3m ngh\u0129a v\u1ee5 sau:<\/p>\n<ul>\n<li><strong>Thu\u1ebf TNDN: <\/strong>quy\u1ebft to\u00e1n k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3, g\u1ed3m c\u1ea3 thu nh\u1eadp t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n. C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i b\u00e0i <a href=\"https:\/\/man.net.vn\/vi-du-cach-tinh-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a>.<\/li>\n<li><strong>Thu\u1ebf TNCN v\u00e0 b\u1ea3o hi\u1ec3m: <\/strong>quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb, ch\u1ed1t s\u1ed5 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 gi\u1ea3i quy\u1ebft ch\u1ebf \u0111\u1ed9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<li><strong>Thu\u1ebf GTGT v\u00e0 h\u00f3a \u0111\u01a1n: <\/strong>k\u00ea khai k\u1ef3 cu\u1ed1i, ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 x\u1eed l\u00fd c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ch\u01b0a \u0111\u00fang tr\u01b0\u1edbc khi \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n<li><strong>\u8425\u4e1a\u6267\u7167\u8d39\uff1a <\/strong>l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u00e3 d\u1eebng thu t\u1eeb ng\u00e0y 01\/01\/2026 theo Ngh\u1ecb quy\u1ebft 198\/2025\/QH15, nh\u01b0ng c\u01a1 quan thu\u1ebf v\u1eabn thu s\u1ed1 c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2025 tr\u1edf v\u1ec1 tr\u01b0\u1edbc theo <a href=\"https:\/\/luatvietnam.vn\/tin-van-ban-moi\/yeu-cau-ra-soat-thu-day-du-le-phi-mon-bai-con-phai-nop-cua-cac-nam-truoc-2026-186-106806-article.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 645\/CT-CS<\/a>.<\/li>\n<li><strong>Ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t: <\/strong>n\u1ed9p \u0111\u1ee7 tr\u01b0\u1edbc khi \u0111\u1ec1 ngh\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf; t\u1edd khai c\u00f2n thi\u1ebfu c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc ph\u1ea3i n\u1ed9p b\u1ed5 sung k\u1ec3 c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh thu\u1ebf.<\/li>\n<\/ul>\n<p>C\u00f4ng ty \u0111ang \u1edf <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/trang-thai-06-khong-hoat-dong\/\">tr\u1ea1ng th\u00e1i 06 tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf<\/a> (kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd) c\u1ea7n kh\u00f4i ph\u1ee5c ho\u1eb7c x\u1eed l\u00fd m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc, n\u1ebfu kh\u00f4ng h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 s\u1ebd b\u1ecb d\u1eebng \u1edf kh\u00e2u x\u00e1c nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_giai_the_cong_ty\"><\/span>Chi ph\u00ed gi\u1ea3i th\u1ec3 c\u00f4ng ty<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u0103ng k\u00fd gi\u1ea3i th\u1ec3 kh\u00f4ng m\u1ea5t l\u1ec7 ph\u00ed nh\u00e0 n\u01b0\u1edbc; chi ph\u00ed ch\u1ee7 y\u1ebfu n\u1eb1m \u1edf ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n t\u1ed3n v\u00e0 ph\u00ed d\u1ecbch v\u1ee5 n\u1ebfu doanh nghi\u1ec7p thu\u00ea \u0111\u01a1n v\u1ecb h\u1ed7 tr\u1ee3. M\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 tham kh\u1ea3o c\u1ee7a MAN nh\u01b0 sau, b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c sau khi r\u00e0 so\u00e1t h\u1ed3 s\u01a1.<\/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=\"347\"><strong>\u6848\u4ef6<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"255\"><strong>Ph\u00ed d\u1ecbch v\u1ee5 tham kh\u1ea3o (\u0111\u1ed3ng)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"347\">Ch\u1ea5m d\u1ee9t chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/td>\n<td style=\"text-align: center;\" width=\"255\">2.000.000 \u0111\u1ebfn 5.000.000<\/td>\n<\/tr>\n<tr>\n<td width=\"347\">C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01a1n gi\u1ea3n<\/td>\n<td style=\"text-align: center;\" width=\"255\">3.000.000 \u0111\u1ebfn 5.000.000<\/td>\n<\/tr>\n<tr>\n<td width=\"347\">\u7531\u4e24\u540d\u6216\u4e24\u540d\u4ee5\u4e0a\u6210\u5458\u7ec4\u6210\u7684\u6709\u9650\u8d23\u4efb\u516c\u53f8<\/td>\n<td style=\"text-align: center;\" width=\"255\">4.000.000 \u0111\u1ebfn 6.000.000<\/td>\n<\/tr>\n<tr>\n<td width=\"347\">C\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01a1n gi\u1ea3n<\/td>\n<td style=\"text-align: center;\" width=\"255\">5.000.000 \u0111\u1ebfn 8.000.000<\/td>\n<\/tr>\n<tr>\n<td width=\"347\">C\u00f3 v\u01b0\u1edbng m\u1eafc h\u00f3a \u0111\u01a1n, s\u1ed5 s\u00e1ch, thu\u1ebf<\/td>\n<td style=\"text-align: center;\" width=\"255\">6.000.000 \u0111\u1ebfn 15.000.000<\/td>\n<\/tr>\n<tr>\n<td width=\"347\">H\u1ed3 s\u01a1 ph\u1ee9c t\u1ea1p, t\u1ed3n \u0111\u1ecdng thu\u1ebf<\/td>\n<td style=\"text-align: center;\" width=\"255\">\u4ece1500\u4e07\u8d77<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 \u0111\u01b0\u1ee3c thanh to\u00e1n ri\u00eang, kh\u00f4ng n\u1eb1m trong ph\u00ed d\u1ecbch v\u1ee5 tr\u1eeb khi c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_the_khi_bi_thu_hoi_giay_chung_nhan_hoac_theo_quyet_dinh_Toa_an\"><\/span>Gi\u1ea3i th\u1ec3 khi b\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh T\u00f2a \u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea3i th\u1ec3 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n, tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 65 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP: c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh chuy\u1ec3n t\u00ecnh tr\u1ea1ng &#8220;\u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3&#8221; trong 03 ng\u00e0y l\u00e0m vi\u1ec7c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt n\u1ed9p h\u1ed3 s\u01a1 trong 05 ng\u00e0y l\u00e0m vi\u1ec7c sau khi tr\u1ea3 h\u1ebft n\u1ee3, v\u00e0 sau 180 ng\u00e0y kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1, kh\u00f4ng c\u00f3 ph\u1ea3n \u0111\u1ed1i th\u00ec c\u00f4ng ty \u0111\u01b0\u1ee3c chuy\u1ec3n &#8220;\u0111\u00e3 gi\u1ea3i th\u1ec3&#8221;.<\/p>\n<p>T\u1eeb ng\u00e0y 23\/7\/2026, c\u00f4ng ty h\u1ebft th\u1eddi h\u1ea1n <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tam-ngung-hoat-dong\/thu-tuc-tam-ngung-hoat-dong\/\">\u6682\u65f6\u505c\u6b62\u8425\u4e1a<\/a> m\u00e0 kh\u00f4ng x\u00e1c nh\u1eadn ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u00f4ng b\u00e1o c\u00e1o trong 06 th\u00e1ng c\u00f3 th\u1ec3 b\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0 ph\u1ea3i gi\u1ea3i th\u1ec3 theo \u0110i\u1ec1u 65. \u0110\u00e2y l\u00e0 r\u1ee7i ro m\u1edbi v\u1edbi c\u00e1c c\u00f4ng ty t\u1ea1m ng\u1eebng k\u00e9o d\u00e0i r\u1ed3i b\u1ecf m\u1eb7c.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_thuong_gap_khi_lam_thu_tuc_giai_the_cong_ty\"><\/span>L\u1ed7i th\u01b0\u1eddng g\u1eb7p khi l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u1eeb c\u00e1c h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 \u0111\u00e3 h\u1ed7 tr\u1ee3, \u0111\u1ed9i ng\u0169 MAN &#8211; Master Accountant Network ghi nh\u1eadn m\u1ed9t s\u1ed1 l\u1ed7i khi\u1ebfn quy tr\u00ecnh k\u00e9o d\u00e0i ho\u1eb7c ph\u1ea3i l\u00e0m l\u1ea1i:<\/p>\n<ul>\n<li>N\u1ed9p h\u1ed3 s\u01a1 giai \u0111o\u1ea1n cu\u1ed1i khi ch\u01b0a \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf, d\u1eabn \u0111\u1ebfn c\u01a1 quan thu\u1ebf ph\u1ea3n \u0111\u1ed1i v\u00e0 h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 v\u1ec1.<\/li>\n<li>Qu\u00ean ch\u1ea5m d\u1ee9t chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u1edf t\u1ec9nh kh\u00e1c, ho\u1eb7c ch\u01b0a x\u1eed l\u00fd m\u00e3 s\u1ed1 thu\u1ebf chi nh\u00e1nh.<\/li>\n<li>Thanh l\u00fd t\u00e0i s\u1ea3n thi\u1ebfu bi\u00ean b\u1ea3n, h\u00f3a \u0111\u01a1n, khi\u1ebfn thu nh\u1eadp thanh l\u00fd b\u1ecb \u1ea5n \u0111\u1ecbnh khi quy\u1ebft to\u00e1n.<\/li>\n<li>Chia t\u00e0i s\u1ea3n cho th\u00e0nh vi\u00ean tr\u01b0\u1edbc khi tr\u1ea3 h\u1ebft n\u1ee3 thu\u1ebf, b\u1ea3o hi\u1ec3m, g\u00e2y tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi cho ng\u01b0\u1eddi qu\u1ea3n l\u00fd.<\/li>\n<li>B\u1ecf qua l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u00f2n n\u1ee3 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc 2026 v\u00e0 t\u1edd khai c\u00f2n thi\u1ebfu.<\/li>\n<\/ul>\n<p>\u0110\u1ec3 tr\u00e1nh c\u00e1c l\u1ed7i n\u00e0y, n\u00ean l\u1eadp k\u1ebf ho\u1ea1ch gi\u1ea3i th\u1ec3 ngay t\u1eeb khi c\u00f3 \u00fd \u0111\u1ecbnh d\u1eebng kinh doanh: ch\u1ed1t s\u1ed5 s\u00e1ch, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, ki\u1ec3m tra t\u00ecnh tr\u1ea1ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi th\u00f4ng qua ngh\u1ecb quy\u1ebft. Vi\u1ec7c \u0111\u1ecbnh gi\u00e1, b\u00e1n t\u00e0i s\u1ea3n c\u0169ng n\u00ean \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i b\u00e0i <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/\">thanh l\u00fd t\u00e0i s\u1ea3n l\u00e0 g\u00ec<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u603b\u7ed3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty n\u0103m 2026 kh\u00f4ng ph\u1ee9c t\u1ea1p v\u1ec1 m\u1eb7t h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd, nh\u01b0ng \u0111\u00f2i h\u1ecfi l\u00e0m \u0111\u00fang th\u1ee9 t\u1ef1: th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh, c\u00f4ng b\u1ed1, ch\u1ea5m d\u1ee9t \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 tr\u1ea3 n\u1ee3, ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf, r\u1ed3i m\u1edbi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3. B\u00e1m s\u00e1t Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC gi\u00fap c\u00f4ng ty r\u00fat ng\u1eafn th\u1eddi gian v\u00e0 tr\u00e1nh r\u1ee7i ro tr\u00e1ch nhi\u1ec7m cho ng\u01b0\u1eddi qu\u1ea3n l\u00fd sau khi \u0111\u00f3ng c\u1eeda.<\/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;\">\u7ecf\u4e13\u4e1a\u5ba1\u6838 <a style=\"color: #b47500; text-decoration: underline;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3\u5148\u751f<br \/>\n<\/a><\/div>\n<div style=\"font-size: 14px; line-height: 1.8; color: #333;\"><strong>\u804c\u79f0\uff1a<\/strong> \u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98 \u2013 MAN \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc<br \/>\n<strong>\u4e13\u4e1a\u6267\u7167\uff1a<\/strong> \u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u5ba1\u8ba1\u5e08<br \/>\n<strong>\u7ecf\u9a8c\uff1a<\/strong> \u62e5\u6709\u8d85\u8fc730\u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/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>\u7b14\u8bb0\uff1a<\/strong> \u672c\u6587\u5185\u5bb9\u4f9d\u636e\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u7f16\u5199\uff0c\u4ec5\u4f9b\u53c2\u8003\u3002\u5177\u4f53\u6848\u4f8b\u7684\u5e94\u7528\u9700\u5728\u67e5\u9605\u6848\u5377\u540e\uff0c\u76f4\u63a5\u54a8\u8be2MAN\u4e13\u5bb6\u3002.<\/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;\">\u8054\u7cfb\u4fe1\u606f<\/div>\n<div style=\"margin-bottom: 8px; font-size: 14px; line-height: 1.8; color: #333;\"><strong>\u5730\u5740\uff1a<\/strong> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/div>\n<div style=\"margin-bottom: 8px; font-size: 14px; line-height: 1.8; color: #333;\"><strong>\u624b\u673a\/Zalo\uff1a<\/strong> 0903 963 163 \u2013 0903 428 622<\/div>\n<div style=\"font-size: 14px; line-height: 1.8; color: #333;\"><strong>\u7535\u5b50\u90ae\u4ef6\uff1a<\/strong> man@man.net.vn<\/div>\n<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap\"><\/span>\u5e38\u89c1\u95ee\u9898\u89e3\u7b54<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Giai_the_cong_ty_mat_bao_lau\"><\/span>\u89e3\u6563\u4e00\u5bb6\u516c\u53f8\u9700\u8981\u591a\u957f\u65f6\u95f4\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Th\u1eddi gian gi\u1ea3i th\u1ec3 ph\u1ee5 thu\u1ed9c ch\u1ee7 y\u1ebfu v\u00e0o kh\u00e2u tr\u1ea3 n\u1ee3 v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. C\u00e1c m\u1ed1c ph\u00e1p l\u00fd g\u1ed3m 07 ng\u00e0y l\u00e0m vi\u1ec7c g\u1eedi ngh\u1ecb quy\u1ebft, 05 ng\u00e0y l\u00e0m vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 sau khi tr\u1ea3 h\u1ebft n\u1ee3 v\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 c\u01a1 quan \u0111\u0103ng k\u00fd chuy\u1ec3n t\u00ecnh tr\u1ea1ng; t\u1ed5ng th\u1eddi gian th\u1ef1c t\u1ebf th\u01b0\u1eddng t\u1eeb v\u00e0i tu\u1ea7n \u0111\u1ebfn v\u00e0i th\u00e1ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_con_no_thue_co_giai_the_duoc_khong\"><\/span>\u62d6\u6b20\u7a0e\u6b3e\u7684\u516c\u53f8\u53ef\u4ee5\u89e3\u6563\u5417\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f4ng ty ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c chuy\u1ec3n t\u00ecnh tr\u1ea1ng \u0111\u00e3 gi\u1ea3i th\u1ec3; n\u1ebfu kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n h\u1ebft n\u1ee3, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n thay v\u00ec gi\u1ea3i th\u1ec3.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_the_cong_ty_co_mat_le_phi_khong\"><\/span>Gi\u1ea3i th\u1ec3 c\u00f4ng ty c\u00f3 m\u1ea5t l\u1ec7 ph\u00ed kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u0103ng k\u00fd gi\u1ea3i th\u1ec3 kh\u00f4ng m\u1ea5t l\u1ec7 ph\u00ed nh\u00e0 n\u01b0\u1edbc. Doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i thanh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n t\u1ed3n v\u00e0 ph\u00ed d\u1ecbch v\u1ee5 n\u1ebfu thu\u00ea \u0111\u01a1n v\u1ecb h\u1ed7 tr\u1ee3.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_khong_hoat_dong_co_can_lam_thu_tuc_giai_the_khong\"><\/span>C\u00f4ng ty kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng c\u00f3 c\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3. C\u00f4ng ty ng\u1eebng ho\u1ea1t \u0111\u1ed9ng m\u00e0 kh\u00f4ng gi\u1ea3i th\u1ec3 v\u1eabn ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai, c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t v\u00e0 b\u1ecb chuy\u1ec3n tr\u1ea1ng th\u00e1i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd; t\u1eeb n\u0103m 2026, c\u00f4ng ty t\u1ea1m ng\u1eebng qu\u00e1 h\u1ea1n kh\u00f4ng b\u00e1o c\u00e1o c\u00f3 th\u1ec3 b\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_huy_duoc_quyet_dinh_giai_the_khong\"><\/span>C\u00f3 h\u1ee7y \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3. Theo kho\u1ea3n 7 \u0110i\u1ec1u 64 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, c\u00f4ng ty c\u00f3 th\u1ec3 h\u1ee7y ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 trong 180 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh nh\u1eadn \u0111\u01b0\u1ee3c, n\u1ebfu ch\u01b0a b\u1ecb chuy\u1ec3n sang t\u00ecnh tr\u1ea1ng \u0111\u00e3 gi\u1ea3i th\u1ec3.<\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty n\u0103m 2026 th\u1ef1c hi\u1ec7n theo Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, \u0111\u00e3 s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, g\u1ed3m 6 b\u01b0\u1edbc: th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, g\u1eedi quy\u1ebft \u0111\u1ecbnh trong 07 ng\u00e0y l\u00e0m vi\u1ec7c, ch\u1ea5m d\u1ee9t \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 tr\u1ea3 n\u1ee3, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7055,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12,13,20],"tags":[],"class_list":["post-6109","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trung-tam-kien-thuc-2","category-kien-thuc-pha-san","category-tin-tuc-cap-nhat"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6109","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=6109"}],"version-history":[{"count":3,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6109\/revisions"}],"predecessor-version":[{"id":7057,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6109\/revisions\/7057"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7055"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}