{"id":6912,"date":"2026-09-23T14:40:14","date_gmt":"2026-09-23T07:40:14","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6912"},"modified":"2026-09-23T14:40:14","modified_gmt":"2026-09-23T07:40:14","slug":"tam-ngung-hoat-dong-theo-thong-tu-90","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/zh\/tam-ngung-hoat-dong-theo-thong-tu-90\/","title":{"rendered":"T\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng theo Th\u00f4ng t\u01b0 90 c\u1ea7n l\u01b0u \u00fd g\u00ec"},"content":{"rendered":"<p>T\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00f9ng c\u00e1c tr\u00e1ch nhi\u1ec7m v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Trong th\u1eddi gian t\u1ea1m ng\u1eebng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n, nh\u01b0ng v\u1eabn ph\u1ea3i l\u01b0u \u00fd quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 khai thu\u1ebf, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ea5p h\u00e0nh y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-90-2026-TT-BTC-dang-ky-thue-280130.aspx?anchor=dieu_11\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 90\/2026\/TT-BTC<\/a> \u0111\u01b0\u1ee3c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/06\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026.<\/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\/tam-ngung-hoat-dong-theo-thong-tu-90\/#Thong_bao_tam_ngung_hoat_dong_theo_Thong_tu_90\" >Th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng 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\/tam-ngung-hoat-dong-theo-thong-tu-90\/#Khai_quyet_toan_thue_TNDN_khi_tam_ngung_hoat_dong\" >Khai quy\u1ebft to\u00e1n thu\u1ebf TNDN khi t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/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\/tam-ngung-hoat-dong-theo-thong-tu-90\/#Tam_ngung_hoat_dong_co_bi_cong_khai_thong_tin_dang_ky_thue\" >T\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u00f3 b\u1ecb c\u00f4ng khai th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tam-ngung-hoat-dong-theo-thong-tu-90\/#Truong_hop_khong_hoat_dong_tai_dia_chi_da_dang_ky\" >Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tam-ngung-hoat-dong-theo-thong-tu-90\/#Luu_y_tuan_thu_khi_tam_ngung_hoat_dong\" >L\u01b0u \u00fd tu\u00e2n th\u1ee7 khi t\u1ea1m ng\u1eebng 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-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tam-ngung-hoat-dong-theo-thong-tu-90\/#Ket_luan\" >\u603b\u7ed3<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thong_bao_tam_ngung_hoat_dong_theo_Thong_tu_90\"><\/span>Th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng theo Th\u00f4ng t\u01b0 90<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC quy \u0111\u1ecbnh khi t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh ho\u1eb7c ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng, kinh doanh tr\u1edf l\u1ea1i tr\u01b0\u1edbc th\u1eddi h\u1ea1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c tr\u00e1ch nhi\u1ec7m t\u01b0\u01a1ng \u1ee9ng theo quy \u0111\u1ecbnh. Ri\u00eang t\u1ed5 ch\u1ee9c kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh th\u1ef1c hi\u1ec7n g\u1eedi Th\u00f4ng b\u00e1o M\u1eabu s\u1ed1 23\/\u0110KT \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/p>\n<ul>\n<li><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx?anchor=dieu_6\" target=\"_blank\" rel=\"noopener\">\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a> l\u00e0 v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 90 d\u1eabn chi\u1ebfu v\u1ec1 th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o.<\/li>\n<li><a href=\"https:\/\/cdn.thuvienphapluat.vn\/uploads\/mst\/images\/NhuY\/28-8\/mau-23-dkt.docx\" target=\"_blank\" rel=\"noopener\">M\u1eabu s\u1ed1 23\/\u0110KT<\/a> l\u00e0 m\u1eabu th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh ho\u1eb7c ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng, kinh doanh tr\u1edf l\u1ea1i tr\u01b0\u1edbc th\u1eddi h\u1ea1n.<\/li>\n<li>Tr\u00e1ch nhi\u1ec7m v\u1ec1 thu\u1ebf khi t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/li>\n<\/ul>\n<figure id=\"attachment_6914\" aria-describedby=\"caption-attachment-6914\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6914\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Tam-ngung-hoat-dong-theo-Thong-tu-90-can-luu-y-gi.png\" alt=\"Ta\u0323m ngu\u031b\u0300ng hoa\u0323t \u0111o\u0323\u0302ng theo Tho\u0302ng tu\u031b 90 ca\u0302\u0300n lu\u031bu y\u0301 gi\u0300\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Tam-ngung-hoat-dong-theo-Thong-tu-90-can-luu-y-gi.png 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Tam-ngung-hoat-dong-theo-Thong-tu-90-can-luu-y-gi-300x169.png 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Tam-ngung-hoat-dong-theo-Thong-tu-90-can-luu-y-gi-1024x576.png 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Tam-ngung-hoat-dong-theo-Thong-tu-90-can-luu-y-gi-768x432.png 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/09\/Tam-ngung-hoat-dong-theo-Thong-tu-90-can-luu-y-gi-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6914\" class=\"wp-caption-text\">Ta\u0323m ngu\u031b\u0300ng hoa\u0323t \u0111o\u0323\u0302ng theo Tho\u0302ng tu\u031b 90 ca\u0302\u0300n lu\u031bu y\u0301 gi\u0300<\/figcaption><\/figure>\n<p>\u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi gian t\u1ea1m ng\u1eebng. Doanh nghi\u1ec7p v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n t\u1eadp trung v\u00e0o c\u00e1c n\u1ed9i dung sau:<\/p>\n<ul>\n<li>Khai thu\u1ebf: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh kh\u00f4ng tr\u1ecdn th\u00e1ng, qu\u00fd, n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, qu\u00fd v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m.<\/li>\n<li>H\u00f3a \u0111\u01a1n: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n trong th\u1eddi gian t\u1ea1m ng\u1eebng. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n th\u00ec ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<li>Ch\u1ea5p h\u00e0nh y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i ch\u1ea5p h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh, th\u00f4ng b\u00e1o v\u1ec1 \u0111\u00f4n \u0111\u1ed1c thu n\u1ee3, c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<li>C\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i: Tr\u1ea1ng th\u00e1i t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u1ed1ng nh\u1ea5t trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf.<\/li>\n<\/ul>\n<p>Nh\u01b0 v\u1eady, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n m\u1ecdi ngh\u0129a v\u1ee5 \u0111\u00e3 ph\u00e1t sinh. C\u00e1c ngh\u0129a v\u1ee5 v\u00e0 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khai_quyet_toan_thue_TNDN_khi_tam_ngung_hoat_dong\"><\/span>Khai quy\u1ebft to\u00e1n thu\u1ebf TNDN khi t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p khi k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh kh\u00f4ng tr\u1ecdn n\u0103m.<\/p>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-89-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-252-2026-ND-CP-714011.aspx?anchor=dieu_21\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a> l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp cho quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 quy\u1ebft to\u00e1n n\u00e0y. Do \u0111\u00f3, khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu ch\u00ednh x\u00e1c th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u1ea1m ng\u1eebng v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh m\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_ngung_hoat_dong_co_bi_cong_khai_thong_tin_dang_ky_thue\"><\/span>T\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u00f3 b\u1ecb c\u00f4ng khai th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3. Theo kho\u1ea3n 2 \u0110i\u1ec1u 33 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh, thu\u1ed9c tr\u1ea1ng th\u00e1i 05. Quy \u0111\u1ecbnh n\u00e0y \u0111\u1ed3ng th\u1eddi li\u1ec7t k\u00ea c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c tr\u1ea1ng th\u00e1i 03, 06 v\u00e0 05 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng khai th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf.<\/p>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-90-2026-TT-BTC-dang-ky-thue-280130.aspx?anchor=dieu_33\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 90\/2026\/TT-BTC<\/a> quy \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c c\u00f4ng khai th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf. V\u00ec v\u1eady, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf tr\u1ea1ng th\u00e1i 05 &#8211; t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh &#8211; thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Truong_hop_khong_hoat_dong_tai_dia_chi_da_dang_ky\"><\/span>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c \u0111\u00e3 b\u1ecb c\u01a1 quan thu\u1ebf 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, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf theo \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 17 v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/p>\n<p>\u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n ki\u1ec3m tra tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c, v\u00ec tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh b\u01b0\u1edbc x\u1eed l\u00fd ti\u1ebfp theo c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luu_y_tuan_thu_khi_tam_ngung_hoat_dong\"><\/span>L\u01b0u \u00fd tu\u00e2n th\u1ee7 khi t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u1eeb g\u00f3c \u0111\u1ed9 qu\u1ea3n tr\u1ecb h\u1ed3 s\u01a1 thu\u1ebf, MAN &#8211; Master Accountant Network khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p r\u00e0 so\u00e1t c\u00e1c n\u1ed9i dung sau tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ho\u1eb7c trong th\u1eddi gian t\u1ea1m ng\u1eebng:<\/p>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u v\u00e0 k\u1ebft th\u00fac t\u1ea1m ng\u1eebng.<\/li>\n<li>Ki\u1ec3m tra ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o theo \u0111\u00fang lo\u1ea1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng.<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu k\u1ef3 khai thu\u1ebf n\u1ebfu th\u1eddi gian t\u1ea1m ng\u1eebng kh\u00f4ng tr\u1ecdn th\u00e1ng, qu\u00fd, n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/li>\n<li>Ki\u1ec3m tra t\u00ecnh tr\u1ea1ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n trong th\u1eddi gian t\u1ea1m ng\u1eebng.<\/li>\n<li>R\u00e0 so\u00e1t c\u00e1c kho\u1ea3n n\u1ee3, quy\u1ebft \u0111\u1ecbnh ho\u1eb7c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/li>\n<li>Ki\u1ec3m tra tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1eb7c bi\u1ec7t khi doanh nghi\u1ec7p t\u1eebng b\u1ecb th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/li>\n<\/ul>\n<p>Vi\u1ec7c r\u00e0 so\u00e1t n\u00e0y gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n thay v\u00ec m\u1eb7c \u0111\u1ecbnh r\u1eb1ng t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c d\u1eebng to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p>MAN c\u00f3 chuy\u00ean m\u1ee5c <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/tam-ngung-hoat-dong\/\">\u6682\u65f6\u505c\u6b62\u8fd0\u8425<\/a> \u548c <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thu-tuc-tam-ngung-kinh-doanh-2026\/\">2026\u5e74\u4f01\u4e1a\u505c\u4e1a\u7a0b\u5e8f<\/a> \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ed1i chi\u1ebfu th\u00eam c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 h\u1ed3 s\u01a1, th\u1eddi h\u1ea1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u603b\u7ed3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi v\u1edbi c\u00e1c tr\u00e1ch nhi\u1ec7m v\u1ec1 thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd ngh\u0129a v\u1ee5 khai thu\u1ebf khi t\u1ea1m ng\u1eebng kh\u00f4ng tr\u1ecdn k\u1ef3, vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<p>\u0110\u00e1ng ch\u00fa \u00fd, tr\u1ea1ng th\u00e1i 05 &#8211; t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh &#8211; thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf. Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra \u0111\u00fang tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 khai thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<div style=\"background: #FFF8E8; border: 2px solid #F4B00F; border-radius: 10px; padding: 20px 24px; margin: 30px 0;\">\n<div style=\"font-size: 18px; font-weight: bold; color: #b47500; margin-bottom: 12px; line-height: 1.6;\">\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>T\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00f9ng c\u00e1c tr\u00e1ch nhi\u1ec7m v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Trong th\u1eddi gian t\u1ea1m ng\u1eebng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n, nh\u01b0ng v\u1eabn ph\u1ea3i l\u01b0u \u00fd quy \u0111\u1ecbnh v\u1ec1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":6913,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,13],"tags":[],"class_list":["post-6912","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-cap-nhat","category-kien-thuc-pha-san"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6912","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=6912"}],"version-history":[{"count":2,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6912\/revisions"}],"predecessor-version":[{"id":6916,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6912\/revisions\/6916"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6913"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6912"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}