{"id":6907,"date":"2026-09-23T11:25:22","date_gmt":"2026-09-23T04:25:22","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6907"},"modified":"2026-09-23T11:25:22","modified_gmt":"2026-09-23T04:25:22","slug":"trang-thai-06-khong-hoat-dong","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/zh\/trang-thai-06-khong-hoat-dong\/","title":{"rendered":"Tr\u1ea1ng th\u00e1i 06 l\u00e0 g\u00ec v\u00e0 doanh nghi\u1ec7p c\u1ea7n x\u1eed l\u00fd th\u1ebf n\u00e0o"},"content":{"rendered":"<p>Tr\u1ea1ng th\u00e1i 06 l\u00e0 tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf th\u1ec3 hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd. Theo <a href=\"https:\/\/vanban.chinhphu.vn\/?classid=1&amp;docid=218839&amp;pageid=27160&amp;typegroupid=6\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 90\/2026\/TT-BTC<\/a> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 30\/06\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026. Ngu\u1ed3n tin ng\u00e0y 23\/09\/2026 cho bi\u1ebft ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf tr\u1ea1ng th\u00e1i n\u00e0y c\u1ea7n x\u00e1c \u0111\u1ecbnh h\u01b0\u1edbng x\u1eed l\u00fd ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c ti\u1ebfp t\u1ee5c hay ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p>Theo ngu\u1ed3n tin g\u1ed1c c\u1ee7a <a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/hieu-nhanh-ve-trang-thai-06-khong-hoat-dong-tai-dia-chi-da-dang-ky-nhu-the-nao-138104435.html\" target=\"_blank\" rel=\"noopener\">Th\u01b0 Vi\u1ec7n Ph\u00e1p Lu\u1eadt<\/a>, tr\u1ea1ng th\u00e1i 06 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh sau qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t, x\u00e1c minh theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 nh\u00ecn v\u00e0o tr\u1ea1ng th\u00e1i hi\u1ec3n th\u1ecb m\u00e0 c\u1ea7n ki\u1ec3m tra th\u00eam l\u00fd do v\u00e0 t\u00ecnh tr\u1ea1ng ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan.<\/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\/trang-thai-06-khong-hoat-dong\/#Noi_dung_cua_trang_thai_06_theo_Thong_tu_90\" >N\u1ed9i dung c\u1ee7a tr\u1ea1ng th\u00e1i 06 theo Th\u00f4ng t\u01b0 90<\/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\/trang-thai-06-khong-hoat-dong\/#Doanh_nghiep_o_trang_thai_06_can_xu_ly_the_nao\" >Doanh nghi\u1ec7p \u1edf tr\u1ea1ng th\u00e1i 06 c\u1ea7n x\u1eed l\u00fd th\u1ebf n\u00e0o<\/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\/trang-thai-06-khong-hoat-dong\/#Truong_hop_muon_tiep_tuc_hoat_dong\" >Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng<\/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\/trang-thai-06-khong-hoat-dong\/#Truong_hop_khong_tiep_tuc_hoat_dong\" >Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng<\/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\/trang-thai-06-khong-hoat-dong\/#Thoi_han_nop_ho_so_cham_dut_hieu_luc_ma_so_thue\" >\u6ce8\u9500\u7a0e\u52a1\u8bc6\u522b\u53f7\u6240\u9700\u6587\u4ef6\u7684\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u3002<\/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\/trang-thai-06-khong-hoat-dong\/#Luu_y_tuan_thu_doi_voi_doanh_nghiep\" >L\u01b0u \u00fd tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/trang-thai-06-khong-hoat-dong\/#Ket_luan\" >\u603b\u7ed3<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_cua_trang_thai_06_theo_Thong_tu_90\"><\/span>N\u1ed9i dung c\u1ee7a tr\u1ea1ng th\u00e1i 06 theo Th\u00f4ng t\u01b0 90<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo <a href=\"https:\/\/vanban.chinhphu.vn\/?classid=1&amp;docid=218839&amp;pageid=27160&amp;typegroupid=6\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 90\/2026\/TT-BTC<\/a> quy \u0111\u1ecbnh tr\u1ea1ng th\u00e1i 06 l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd. Ngu\u1ed3n tin g\u1ed1c li\u1ec7t k\u00ea 06 m\u00e3 l\u00fd do c\u1ee5 th\u1ec3 g\u1eafn v\u1edbi tr\u1ea1ng th\u00e1i n\u00e0y.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"6\">\n<tbody>\n<tr>\n<td style=\"width: 7.44981%; text-align: center;\" width=\"224\"><strong>M\u00e3 l\u00fd do<\/strong><\/td>\n<td style=\"width: 40.9026%; text-align: center;\" width=\"224\"><strong>T\u00ean l\u00fd do<\/strong><\/td>\n<td style=\"width: 50.9313%; text-align: center;\" width=\"224\"><strong>N\u1ed9i dung kh\u00e1i qu\u00e1t<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.44981%; text-align: center;\" width=\"224\">03<\/td>\n<td style=\"width: 40.9026%;\" width=\"224\">NNT kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 c\u00f3 h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c MST<\/td>\n<td style=\"width: 50.9313%;\" width=\"224\">\u0110\u00e3 c\u00f3 th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng v\u00e0 sau \u0111\u00f3 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c MST; ho\u1eb7c \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c minh kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.44981%; text-align: center;\" width=\"224\">07<\/td>\n<td style=\"width: 40.9026%;\" width=\"224\">NNT kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 c\u00f3 quy\u1ebft \u0111\u1ecbnh m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n c\u1ee7a T\u00f2a \u00e1n<\/td>\n<td style=\"width: 50.9313%;\" width=\"224\">T\u00f2a \u00e1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n khi NNT \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.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.44981%; text-align: center;\" width=\"224\">09<\/td>\n<td style=\"width: 40.9026%;\" width=\"224\">CQT ban h\u00e0nh Th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd<\/td>\n<td style=\"width: 50.9313%;\" width=\"224\">C\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o sau khi ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c minh t\u1ea1i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.44981%; text-align: center;\" width=\"224\">12<\/td>\n<td style=\"width: 40.9026%;\" width=\"224\">NNT kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 c\u00f3 quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n c\u1ee7a T\u00f2a \u00e1n<\/td>\n<td style=\"width: 50.9313%;\" width=\"224\">T\u00f2a \u00e1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n khi NNT \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.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.44981%; text-align: center;\" width=\"224\">13<\/td>\n<td style=\"width: 40.9026%;\" width=\"224\">NNT kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p<\/td>\n<td style=\"width: 50.9313%;\" width=\"224\">NNT b\u1ecb th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng r\u1ed3i b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p; ho\u1eb7c \u0111\u00e3 b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c minh kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.44981%; text-align: center;\" width=\"224\">17<\/td>\n<td style=\"width: 40.9026%;\" width=\"224\">\u0110\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u00f3 m\u00e3 s\u1ed1 n\u1ed9p thay, \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n b\u1ecb th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng<\/td>\n<td style=\"width: 50.9313%;\" width=\"224\">\u00c1p d\u1ee5ng v\u1edbi NNT l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u00f3 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_o_trang_thai_06_can_xu_ly_the_nao\"><\/span>Doanh nghi\u1ec7p \u1edf tr\u1ea1ng th\u00e1i 06 c\u1ea7n x\u1eed l\u00fd th\u1ebf n\u00e0o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6908\" aria-describedby=\"caption-attachment-6908\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6908\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Thu-tuc-giai-the-doanh-nghiep-dang-ky-thue-truc-tiep-1.png\" alt=\"Th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Thu-tuc-giai-the-doanh-nghiep-dang-ky-thue-truc-tiep-1.png 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Thu-tuc-giai-the-doanh-nghiep-dang-ky-thue-truc-tiep-1-300x169.png 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Thu-tuc-giai-the-doanh-nghiep-dang-ky-thue-truc-tiep-1-1024x576.png 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Thu-tuc-giai-the-doanh-nghiep-dang-ky-thue-truc-tiep-1-768x432.png 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Thu-tuc-giai-the-doanh-nghiep-dang-ky-thue-truc-tiep-1-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6908\" class=\"wp-caption-text\">Th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp<\/figcaption><\/figure>\n<p>Theo t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c ngu\u1ed3n tin d\u1eabn l\u1ea1i, h\u01b0\u1edbng x\u1eed l\u00fd ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng hay kh\u00f4ng. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc khi l\u1ef1a ch\u1ecdn th\u1ee7 t\u1ee5c.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_muon_tiep_tuc_hoat_dong\"><\/span>Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>N\u1ebfu mu\u1ed1n ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf theo h\u01b0\u1edbng n\u1ed9p <a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/bieu-mau\/117261\/mau-so-25-dkt-mau-van-ban-de-nghi-khoi-phuc-ma-so-thue-theo-thong-tu-90\" target=\"_blank\" rel=\"noopener\">M\u1eabu s\u1ed1 25\/\u0110KT<\/a> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC. Theo ngu\u1ed3n tin g\u1ed1c, doanh nghi\u1ec7p c\u1ea7n ph\u1ed1i h\u1ee3p x\u00e1c minh \u0111\u1ecba ch\u1ec9 v\u00e0 x\u1eed l\u00fd c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n, x\u1eed ph\u1ea1t n\u1ebfu c\u00f3.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_khong_tiep_tuc_hoat_dong\"><\/span>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>N\u1ebfu kh\u00f4ng ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng theo h\u01b0\u1edbng n\u1ed9p <a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/tai-ve-file-word-mau-so-24-dkt-thong-tu-90-2026-tt-btc-22498.html\" target=\"_blank\" rel=\"noopener\">M\u1eabu s\u1ed1 24\/\u0110KT<\/a> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC v\u00e0 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<p>\u0110\u1ed1i v\u1edbi 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 v\u00e0 th\u1ef1c hi\u1ec7n gi\u1ea3i th\u1ec3, MAN c\u0169ng \u0111\u00e3 c\u1eadp nh\u1eadt <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/cham-dut-hieu-luc-ma-so-thue-khi-giai-the\/\">quy tr\u00ecnh ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf khi gi\u1ea3i th\u1ec3<\/a> theo Quy\u1ebft \u0111\u1ecbnh 1933\/Q\u0110-BTC, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_cham_dut_hieu_luc_ma_so_thue\"><\/span>\u6ce8\u9500\u7a0e\u52a1\u8bc6\u522b\u53f7\u6240\u9700\u6587\u4ef6\u7684\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo \u0111i\u1ec3m h kho\u1ea3n 3 \u0110i\u1ec1u 6 <a href=\"https:\/\/vanban.chinhphu.vn\/?docid=218690&amp;pageid=27160\" target=\"_blank\" rel=\"noopener\">\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a>, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 v\u0103n b\u1ea3n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c ng\u00e0y k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>M\u1ed1c 10 ng\u00e0y l\u00e0m vi\u1ec7c n\u00eau tr\u00ean l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP; kh\u00f4ng n\u00ean hi\u1ec3u th\u00e0nh th\u1eddi h\u1ea1n 10 ng\u00e0y t\u00ednh t\u1eeb ng\u00e0y m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c chuy\u1ec3n sang tr\u1ea1ng th\u00e1i 06.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luu_y_tuan_thu_doi_voi_doanh_nghiep\"><\/span>L\u01b0u \u00fd tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u1eeb g\u00f3c \u0111\u1ed9 x\u1eed l\u00fd h\u1ed3 s\u01a1, doanh nghi\u1ec7p n\u00ean x\u00e1c \u0111\u1ecbnh \u0111\u1ed3ng th\u1eddi tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf, m\u00e3 l\u00fd do v\u00e0 ngh\u0129a v\u1ee5 c\u00f2n t\u1ed3n \u0111\u1ecdng. MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p r\u00e0 so\u00e1t h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi l\u1ef1a ch\u1ecdn th\u1ee7 t\u1ee5c, \u0111\u1eb7c bi\u1ec7t trong tr\u01b0\u1eddng h\u1ee3p \u0111ang c\u00f3 nhu c\u1ea7u gi\u1ea3i th\u1ec3.<\/p>\n<ul>\n<li>Ki\u1ec3m tra tr\u1ea1ng th\u00e1i v\u00e0 m\u00e3 l\u00fd do c\u1ee5 th\u1ec3 c\u1ee7a m\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f2n ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd hay kh\u00f4ng.<\/li>\n<li>N\u1ebfu ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<li>N\u1ebfu kh\u00f4ng ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng, th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c li\u00ean quan.<\/li>\n<li>R\u00e0 so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf, h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c kho\u1ea3n x\u1eed ph\u1ea1t n\u1ebfu c\u00f3 tr\u01b0\u1edbc khi ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c.<\/li>\n<\/ul>\n<p>\u4f01\u4e1a\u53ef\u4ee5\u53c2\u8003\u6b64\u6587\u4ef6\u4e86\u89e3\u66f4\u591a\u4fe1\u606f\u3002 <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thoi-han-giai-the-doanh-nghiep\/\">h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1eddi h\u1ea1n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<\/a> \u548c <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/ho-so-giai-the-doanh-nghiep\/\">\u4f01\u4e1a\u89e3\u6563\u6587\u4ef6<\/a> c\u1ee7a MAN \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu c\u00e1c b\u01b0\u1edbc li\u00ean quan khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u603b\u7ed3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tr\u1ea1ng th\u00e1i 06 theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC ph\u1ea3n \u00e1nh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd. T\u00f9y t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c x\u1eed l\u00fd ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf n\u1ebfu kh\u00f4ng ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p>Vi\u1ec7c x\u1eed l\u00fd c\u1ea7n c\u0103n c\u1ee9 v\u00e0o m\u00e3 l\u00fd do, t\u00ecnh tr\u1ea1ng ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng tr\u01b0\u1eddng h\u1ee3p. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u1edbi v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/p>\n<p><strong>\u53c2\u8003<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/vanban.chinhphu.vn\/?classid=1&amp;docid=218839&amp;pageid=27160&amp;typegroupid=6\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 90\/2026\/TT-BTC tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7<\/a><\/li>\n<li><a href=\"https:\/\/vanban.chinhphu.vn\/?docid=218690&amp;pageid=27160\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7<\/a><\/li>\n<li><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/hieu-nhanh-ve-trang-thai-06-khong-hoat-dong-tai-dia-chi-da-dang-ky-nhu-the-nao-138104435.html\" target=\"_blank\" rel=\"noopener\">Ngu\u1ed3n tin \u0111\u1ed1i chi\u1ebfu: Th\u01b0 Vi\u1ec7n Ph\u00e1p Lu\u1eadt, ng\u00e0y 23\/09\/2026<\/a><\/li>\n<\/ul>\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<span style=\"background-color: #ffffff; font-size: 16px;\">\u00a0<\/span><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Tr\u1ea1ng th\u00e1i 06 l\u00e0 tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf th\u1ec3 hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd. Theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 30\/06\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026. Ngu\u1ed3n tin ng\u00e0y 23\/09\/2026 cho bi\u1ebft ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf tr\u1ea1ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":6909,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,14,13],"tags":[],"class_list":["post-6907","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-cap-nhat","category-kien-thuc-giai-the","category-kien-thuc-pha-san"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6907","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=6907"}],"version-history":[{"count":2,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6907\/revisions"}],"predecessor-version":[{"id":6911,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6907\/revisions\/6911"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6909"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}