{"id":7150,"date":"2026-11-10T09:20:40","date_gmt":"2026-11-10T02:20:40","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=7150"},"modified":"2026-11-10T09:20:40","modified_gmt":"2026-11-10T02:20:40","slug":"ho-so-hoan-thue-nop-thua-khi-doanh-nghiep-giai-the","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/zh\/ho-so-hoan-thue-nop-thua-khi-doanh-nghiep-giai-the\/","title":{"rendered":"H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u1ed9p th\u1eeba khi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n"},"content":{"rendered":"<p>Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Theo kho\u1ea3n 5 \u0110i\u1ec1u 56 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u1ed9p th\u1eeba khi gi\u1ea3i th\u1ec3 ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n c\u01a1 quan thu\u1ebf ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf hay kh\u00f4ng: n\u1ebfu c\u00f3, doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb ho\u00e0n ngay t\u1ea1i bi\u00ean b\u1ea3n ki\u1ec3m tra; n\u1ebfu kh\u00f4ng, doanh nghi\u1ec7p g\u1eedi M\u1eabu s\u1ed1 01\/\u0110NXLNT.<\/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\/ho-so-hoan-thue-nop-thua-khi-doanh-nghiep-giai-the\/#Doanh_nghiep_giai_the_pha_san_thuoc_dien_duoc_hoan_tra_tien_nop_thua\" >Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 ti\u1ec1n n\u1ed9p th\u1eeba<\/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\/ho-so-hoan-thue-nop-thua-khi-doanh-nghiep-giai-the\/#Ho_so_hoan_thue_nop_thua_khi_giai_the_theo_Thong_tu_892026TT-BTC\" >H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u1ed9p th\u1eeba khi gi\u1ea3i th\u1ec3 theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/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\/ho-so-hoan-thue-nop-thua-khi-doanh-nghiep-giai-the\/#Khi_nao_doanh_nghiep_giai_the_thuoc_dien_kiem_tra_tai_tru_so\" >Khi n\u00e0o doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 thu\u1ed9c di\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf<\/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\/ho-so-hoan-thue-nop-thua-khi-doanh-nghiep-giai-the\/#Khi_doanh_nghiep_khong_thuoc_dien_kiem_tra\" >Khi doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n ki\u1ec3m tra<\/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\/ho-so-hoan-thue-nop-thua-khi-doanh-nghiep-giai-the\/#Nguyen_tac_nop_ho_so_thue_dien_tu_can_luu_y\" >Nguy\u00ean t\u1eafc n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u \u00fd<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_giai_the_pha_san_thuoc_dien_duoc_hoan_tra_tien_nop_thua\"><\/span>Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 ti\u1ec1n n\u1ed9p th\u1eeba<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP x\u00e1c \u0111\u1ecbnh ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c khi gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n l\u00e0 m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 ti\u1ec1n n\u1ed9p th\u1eeba quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 18 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15. Lu\u1eadt n\u00e0y v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. N\u1ed9i dung chi ti\u1ebft c\u1ee7a ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1ea1i b\u00e0i <a href=\"https:\/\/giaychungnhandautu.man.net.vn\/nghi-dinh-252-2026-nd-cp\/\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>.<\/p>\n<p>C\u0169ng theo c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, nh\u00f3m tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 ti\u1ec1n n\u1ed9p th\u1eeba c\u00f2n g\u1ed3m ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n v\u00e0 ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n. V\u1edbi doanh nghi\u1ec7p \u0111ang gi\u1ea3i th\u1ec3, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 kho\u1ea3n n\u1ed9p th\u1eeba kh\u00f4ng m\u1ea5t \u0111i, nh\u01b0ng ph\u1ea3i \u0111i qua b\u01b0\u1edbc b\u00f9 tr\u1eeb tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c ho\u00e0n.<\/p>\n<p>\u6839\u636e <a href=\"https:\/\/baogialai.com.vn\/doanh-nghiep-giai-the-cach-xu-ly-tien-thue-da-nop-thua-post604003.html\" target=\"_blank\" rel=\"noopener\">B\u00e1o Gia Lai<\/a> d\u1eabn \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, kho\u1ea3n n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c \u01b0u ti\u00ean b\u00f9 tr\u1eeb v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n n\u1ee3; doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ec1 ngh\u1ecb ho\u00e0n ph\u1ea7n c\u00f2n l\u1ea1i khi kh\u00f4ng c\u00f2n kho\u1ea3n n\u1ee3 thu\u1ebf.<\/p>\n<figure id=\"attachment_7152\" aria-describedby=\"caption-attachment-7152\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7152\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/11\/Infographic-thu-tuc-tam-ngung-kinh-doanh-theo-Nghi-dinh-168_2025_ND-CP-cho-doanh-nghiep-va-doanh-nghiep-FDI-1.png\" alt=\"Infographic th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP cho doanh nghi\u1ec7p v\u00e0 doanh nghi\u1ec7p FDI\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/11\/Infographic-thu-tuc-tam-ngung-kinh-doanh-theo-Nghi-dinh-168_2025_ND-CP-cho-doanh-nghiep-va-doanh-nghiep-FDI-1.png 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/11\/Infographic-thu-tuc-tam-ngung-kinh-doanh-theo-Nghi-dinh-168_2025_ND-CP-cho-doanh-nghiep-va-doanh-nghiep-FDI-1-300x169.png 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/11\/Infographic-thu-tuc-tam-ngung-kinh-doanh-theo-Nghi-dinh-168_2025_ND-CP-cho-doanh-nghiep-va-doanh-nghiep-FDI-1-1024x576.png 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/11\/Infographic-thu-tuc-tam-ngung-kinh-doanh-theo-Nghi-dinh-168_2025_ND-CP-cho-doanh-nghiep-va-doanh-nghiep-FDI-1-768x432.png 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/11\/Infographic-thu-tuc-tam-ngung-kinh-doanh-theo-Nghi-dinh-168_2025_ND-CP-cho-doanh-nghiep-va-doanh-nghiep-FDI-1-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7152\" class=\"wp-caption-text\">Infographic th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP cho doanh nghi\u1ec7p v\u00e0 doanh nghi\u1ec7p FDI<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_hoan_thue_nop_thua_khi_giai_the_theo_Thong_tu_892026TT-BTC\"><\/span>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u1ed9p th\u1eeba khi gi\u1ea3i th\u1ec3 theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/pbgdpl.cantho.gov.vn\/trien-khai-thong-tu-892026tt-btc-quy-dinh-chi-tiet-mot-so-dieu-cua-luat-quan-ly-thue-va-nghi-dinh-so-2522026nd-cp-cua-chinh-phu-quy-dinh-chi-tiet-mot-so-dieu-va-bien-phap-de-to-chuc-huong-dan-thi-hanh-luat-quan-ly-thue\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a> do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/6\/2026, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 56 hai c\u00e1ch l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n tr\u1ea3 ti\u1ec1n n\u1ed9p th\u1eeba cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n. S\u1ef1 kh\u00e1c bi\u1ec7t n\u1eb1m \u1edf vi\u1ec7c doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf hay kh\u00f4ng:<\/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=\"187\"><strong>\u6848\u4ef6<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"213\"><strong>H\u1ed3 s\u01a1 doanh nghi\u1ec7p ph\u1ea3i l\u00e0m<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"202\"><strong>C\u0103n c\u1ee9 c\u01a1 quan thu\u1ebf x\u1eed l\u00fd<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"187\">Thu\u1ed9c di\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf (kho\u1ea3n 3 \u0110i\u1ec1u 22 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0110i\u1ec1u 88 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC)<\/td>\n<td width=\"213\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n ri\u00eang; \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0 cung c\u1ea5p th\u00f4ng tin kho\u1ea3n n\u1ed9p th\u1eeba t\u1ea1i Bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf<\/td>\n<td width=\"202\">Bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf, K\u1ebft lu\u1eadn ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd<\/td>\n<\/tr>\n<tr>\n<td width=\"187\">Kh\u00f4ng thu\u1ed9c di\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf<\/td>\n<td width=\"213\">V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba theo M\u1eabu s\u1ed1 01\/\u0110NXLNT Ph\u1ee5 l\u1ee5c III Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/td>\n<td width=\"202\">H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Nh\u01b0 v\u1eady, trong c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p, th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 \u0111\u1ec1u \u0111\u01b0\u1ee3c tinh gi\u1ea3n: doanh nghi\u1ec7p ho\u1eb7c ghi \u0111\u1ec1 ngh\u1ecb ngay trong bi\u00ean b\u1ea3n ki\u1ec3m tra, ho\u1eb7c ch\u1ec9 c\u1ea7n m\u1ed9t v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb theo m\u1eabu.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_giai_the_thuoc_dien_kiem_tra_tai_tru_so\"><\/span>Khi n\u00e0o doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 thu\u1ed9c di\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo kho\u1ea3n 3 \u0110i\u1ec1u 22 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u01a1 quan thu\u1ebf ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, ph\u00e1 s\u1ea3n, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, c\u00f9ng m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 \u0111\u1ec1u b\u1ecb ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf; vi\u1ec7c ki\u1ec3m tra g\u1eafn v\u1edbi \u0111\u00e1nh gi\u00e1 r\u1ee7i ro c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<p>V\u1edbi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n n\u00e0y, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 t\u1ea1i Bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf, K\u1ebft lu\u1eadn ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n tr\u1ea3. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb s\u1eb5n s\u1ed1 li\u1ec7u kho\u1ea3n n\u1ed9p th\u1eeba (lo\u1ea1i thu\u1ebf, k\u1ef3 ph\u00e1t sinh, ch\u1ee9ng t\u1eeb n\u1ed9p) \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb ngay trong bu\u1ed5i ki\u1ec3m tra.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_doanh_nghiep_khong_thuoc_dien_kiem_tra\"><\/span>Khi doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n ki\u1ec3m tra<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p l\u1eadp V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb theo M\u1eabu s\u1ed1 01\/\u0110NXLNT v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf. Theo B\u00e1o Gia Lai, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn ho\u1eb7c kh\u00f4ng ti\u1ebfp nh\u1eadn ch\u1eadm nh\u1ea5t trong 03 ng\u00e0y l\u00e0m vi\u1ec7c.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_nop_ho_so_thue_dien_tu_can_luu_y\"><\/span>Nguy\u00ean t\u1eafc n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u \u00fd<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u1eb7t ra nguy\u00ean t\u1eafc chung v\u1ec1 khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf, \u00e1p d\u1ee5ng c\u1ea3 v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n tr\u1ea3 ti\u1ec1n n\u1ed9p th\u1eeba. M\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd khi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 theo m\u1eabu v\u00e0 n\u1ed9p \u0111\u1ee7 ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u theo quy \u0111\u1ecbnh.<\/li>\n<li>T\u00e0i li\u1ec7u y\u00eau c\u1ea7u b\u1ea3n sao m\u00e0 \u0111ang \u1edf d\u1ea1ng gi\u1ea5y th\u00ec n\u1ed9p b\u1ea3n sao \u0111i\u1ec7n t\u1eed; t\u00e0i li\u1ec7u y\u00eau c\u1ea7u b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao c\u00f3 ch\u1ee9ng th\u1ef1c th\u00ec n\u1ed9p b\u1ea3n sao \u0111i\u1ec7n t\u1eed c\u1ea5p t\u1eeb s\u1ed5 g\u1ed1c ho\u1eb7c b\u1ea3n sao \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c t\u1eeb b\u1ea3n ch\u00ednh.<\/li>\n<li>Kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ea1i ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u v\u00e0 kh\u00f4ng ph\u1ea3i khai l\u1ea1i th\u00f4ng tin \u0111\u00e3 c\u00f3 trong H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf \u0111\u00e3 khai th\u00e1c \u0111\u01b0\u1ee3c t\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia.<\/li>\n<\/ul>\n<p>Nguy\u00ean t\u1eafc th\u1ee9 ba gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 gi\u1ea5y t\u1edd khi gi\u1ea3i th\u1ec3, v\u00ec ph\u1ea7n l\u1edbn t\u1edd khai, ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n \u0111\u00e3 c\u00f3 tr\u00ean h\u1ec7 th\u1ed1ng. Tuy v\u1eady, tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba v\u1eabn thu\u1ed9c v\u1ec1 doanh nghi\u1ec7p, n\u00ean c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u k\u00ea khai, quy\u1ebft to\u00e1n v\u1edbi ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch tr\u01b0\u1edbc khi g\u1eedi \u0111\u1ec1 ngh\u1ecb. C\u00e1c \u0111i\u1ec3m m\u1edbi kh\u00e1c c\u1ee7a th\u00f4ng t\u01b0 \u0111\u01b0\u1ee3c MAN t\u1ed5ng h\u1ee3p t\u1ea1i b\u00e0i <a href=\"https:\/\/man.net.vn\/thong-tu-so-89-2026-tt-btc\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>.<\/p>\n<p>Ho\u00e0n thu\u1ebf n\u1ed9p th\u1eeba khi gi\u1ea3i th\u1ec3 l\u00e0 m\u1ed9t b\u01b0\u1edbc trong to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 gi\u1ea3i th\u1ec3. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u kho\u1ea3n n\u1ed9p th\u1eeba, n\u1ee3 thu\u1ebf \u0111an xen ho\u1eb7c thu\u1ed9c di\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc <a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/dich-vu-giai-the-doanh-nghiep-2026\/\">\u4f01\u4e1a\u89e3\u6563\u670d\u52a1<\/a> \u0111\u1ec3 r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/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>Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Theo kho\u1ea3n 5 \u0110i\u1ec1u 56 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u1ed9p th\u1eeba khi gi\u1ea3i th\u1ec3 ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n c\u01a1 quan thu\u1ebf ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf hay kh\u00f4ng: n\u1ebfu c\u00f3, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7151,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,13,20,12],"tags":[],"class_list":["post-7150","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kien-thuc-pha-san","category-tin-tuc-cap-nhat","category-trung-tam-kien-thuc-2"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7150","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=7150"}],"version-history":[{"count":1,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7150\/revisions"}],"predecessor-version":[{"id":7153,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7150\/revisions\/7153"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7151"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7150"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}