{"id":15359,"date":"2026-05-18T04:07:45","date_gmt":"2026-05-18T04:07:45","guid":{"rendered":"https:\/\/mva.vn\/?p=15359"},"modified":"2026-05-18T04:22:51","modified_gmt":"2026-05-18T04:22:51","slug":"diem-moi-thue-gia-tri-gia-tang-nghi-dinh-144-2026-nd-cp","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/diem-moi-thue-gia-tri-gia-tang-nghi-dinh-144-2026-nd-cp\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Ng\u00e0y 05\/05\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u n\u1ed9i dung quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c xem l\u00e0 b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e1ng ch\u00fa \u00fd trong qu\u00e1 tr\u00ecnh ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf theo h\u01b0\u1edbng minh b\u1ea1ch v\u00e0 s\u1ed1 h\u00f3a. Nh\u1eefng thay \u0111\u1ed5i m\u1edbi t\u1eadp trung v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n v\u00e0 doanh thu t\u00ednh thu\u1ebf. V\u1eady Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP c\u00f3 nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u00e0o doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd t\u1ed5ng h\u1ee3p chi ti\u1ebft.<\/em><\/p>\n

I. T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/h2>\n
\"Nh\u1eefng
Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/figcaption><\/figure>\n

Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh nh\u1eb1m:<\/p>\n

    \n
  • S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/li>\n
  • H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf GTGT<\/li>\n
  • Ho\u00e0n thi\u1ec7n c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed<\/li>\n
  • T\u0103ng minh b\u1ea1ch doanh thu v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf<\/li>\n<\/ul>\n

    Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb:<\/p>\n

      \n
    • Ng\u00e0y 20\/06\/2026<\/li>\n<\/ul>\n

      II. B\u1ed5 sung th\u00eam \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/h2>\n

      2.1 B\u1ed5 sung nh\u00f3m b\u1ea3o hi\u1ec3m kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/h3>\n

      M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP \u0111\u00e3 b\u1ed5 sung th\u00eam nhi\u1ec1u lo\u1ea1i h\u00ecnh b\u1ea3o hi\u1ec3m thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n

      Bao g\u1ed3m:<\/p>\n

        \n
      • B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd<\/li>\n
      • B\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe<\/li>\n
      • B\u1ea3o hi\u1ec3m ng\u01b0\u1eddi h\u1ecdc<\/li>\n
      • B\u1ea3o hi\u1ec3m v\u1eadt nu\u00f4i<\/li>\n
      • B\u1ea3o hi\u1ec3m c\u00e2y tr\u1ed3ng<\/li>\n
      • B\u1ea3o hi\u1ec3m n\u00f4ng nghi\u1ec7p<\/li>\n
      • T\u00e1i b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/li>\n<\/ul>\n

        Ngo\u00e0i ra c\u00f2n c\u00f3:<\/p>\n

          \n
        • B\u1ea3o hi\u1ec3m t\u00e0u thuy\u1ec1n ph\u1ee5c v\u1ee5 \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n<\/li>\n
        • B\u1ea3o hi\u1ec3m c\u00f4ng tr\u00ecnh d\u1ea7u kh\u00ed \u0111\u1eb7c th\u00f9<\/li>\n<\/ul>\n

          2.2 B\u1ed5 sung doanh thu m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf<\/h3>\n

          Theo quy \u0111\u1ecbnh m\u1edbi:<\/p>\n

            \n
          • Doanh thu hoa h\u1ed3ng m\u00f4i gi\u1edbi d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m
            \n\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/li>\n<\/ul>\n

            \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd \u0111\u1ed1i v\u1edbi:<\/p>\n

              \n
            • C\u00f4ng ty m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/li>\n
            • \u0110\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m<\/li>\n
            • Doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m<\/li>\n<\/ul>\n

              2.3 \u0110i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng b\u00e1n n\u1ee3<\/h3>\n

              Ngh\u1ecb \u0111\u1ecbnh m\u1edbi m\u1edf r\u1ed9ng ph\u1ea1m vi:<\/p>\n

                \n
              • Ho\u1ea1t \u0111\u1ed9ng b\u00e1n n\u1ee3<\/li>\n
              • B\u00e1n kho\u1ea3n ph\u1ea3i thu<\/li>\n
              • B\u00e1n kho\u1ea3n ph\u1ea3i tr\u1ea3<\/li>\n
              • Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi<\/li>\n<\/ul>\n

                thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n

                III. Thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/h2>\n

                3.1 Si\u1ebft quy \u0111\u1ecbnh h\u1ea1ch to\u00e1n thu\u1ebf \u0111\u1ea7u v\u00e0o<\/h3>\n

                Theo quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p ph\u1ea3i:<\/p>\n

                  \n
                • H\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/li>\n
                • H\u1ea1ch to\u00e1n ri\u00eang ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/li>\n<\/ul>\n

                  \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ed3ng th\u1eddi cho:<\/p>\n

                    \n
                  • Ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf
                    \nv\u00e0<\/li>\n
                  • Ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/li>\n<\/ul>\n

                    N\u1ebfu kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec:<\/p>\n

                      \n
                    • Thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ebd t\u00ednh theo t\u1ef7 l\u1ec7 doanh thu ch\u1ecbu thu\u1ebf tr\u00ean t\u1ed5ng doanh thu.<\/li>\n<\/ul>\n

                      3.2 B\u1ed5 sung h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh doanh thu ph\u00e2n b\u1ed5 kh\u1ea5u tr\u1eeb<\/h3>\n

                      Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP b\u1ed5 sung h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi:<\/p>\n

                        \n
                      • T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/li>\n
                      • C\u00f4ng ty ch\u1ee9ng kho\u00e1n<\/li>\n
                      • Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/li>\n<\/ul>\n

                        trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh:<\/p>\n

                          \n
                        • Doanh thu d\u00f9ng \u0111\u1ec3 ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/li>\n<\/ul>\n

                          \u0110i\u1ec1u n\u00e0y gi\u00fap:<\/p>\n

                            \n
                          • Th\u1ed1ng nh\u1ea5t c\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf<\/li>\n
                          • H\u1ea1n ch\u1ebf tranh ch\u1ea5p khi thanh tra thu\u1ebf<\/li>\n<\/ul>\n

                            3.3 Cho ph\u00e9p kh\u1ea5u tr\u1eeb VAT v\u1edbi kho\u1ea3n tr\u1ea3 ch\u1eadm ch\u01b0a \u0111\u1ebfn h\u1ea1n<\/h3>\n

                            \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m.<\/p>\n

                            Theo \u0111\u00f3:<\/p>\n

                              \n
                            • C\u00e1c kho\u1ea3n mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng<\/li>\n
                            • D\u00f9 ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n<\/li>\n<\/ul>\n

                              v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/p>\n

                              IV. Thay \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n xu\u1ea5t kh\u1ea9u<\/h2>\n

                              Ngh\u1ecb \u0111\u1ecbnh m\u1edbi \u0111\u00e3:<\/p>\n

                                \n
                              • Thay th\u1ebf ph\u1ee5 l\u1ee5c s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n xu\u1ea5t kh\u1ea9u<\/li>\n
                              • \u0110i\u1ec1u ch\u1ec9nh danh m\u1ee5c kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/li>\n<\/ul>\n

                                \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1edbi:<\/p>\n

                                  \n
                                • Doanh nghi\u1ec7p khai kho\u00e1ng<\/li>\n
                                • Xu\u1ea5t kh\u1ea9u t\u00e0i nguy\u00ean<\/li>\n
                                • Doanh nghi\u1ec7p ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n<\/li>\n<\/ul>\n

                                  V. T\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u v\u00e0 minh b\u1ea1ch thu\u1ebf GTGT<\/h2>\n

                                  5.1 Si\u1ebft qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n

                                  Ngh\u1ecb \u0111\u1ecbnh m\u1edbi ti\u1ebfp t\u1ee5c t\u0103ng c\u01b0\u1eddng:<\/p>\n

                                    \n
                                  • K\u1ebft n\u1ed1i d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n
                                  • Qu\u1ea3n l\u00fd doanh thu theo th\u1eddi gian th\u1ef1c<\/li>\n
                                  • \u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u thanh to\u00e1n<\/li>\n<\/ul>\n

                                    M\u1ee5c ti\u00eau:<\/p>\n

                                      \n
                                    • Ch\u1ed1ng gian l\u1eadn thu\u1ebf<\/li>\n
                                    • H\u1ea1n ch\u1ebf h\u00f3a \u0111\u01a1n kh\u1ed1ng<\/li>\n
                                    • Gi\u1ea3m th\u1ea5t thu ng\u00e2n s\u00e1ch<\/li>\n<\/ul>\n

                                      5.2 T\u0103ng ki\u1ec3m so\u00e1t doanh thu kinh doanh s\u1ed1<\/h3>\n

                                      C\u00e1c ho\u1ea1t \u0111\u1ed9ng:<\/p>\n

                                        \n
                                      • Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/li>\n
                                      • Livestream b\u00e1n h\u00e0ng<\/li>\n
                                      • Kinh doanh n\u1ec1n t\u1ea3ng s\u1ed1<\/li>\n<\/ul>\n

                                        s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t h\u01a1n th\u00f4ng qua:<\/p>\n

                                          \n
                                        • D\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n<\/li>\n
                                        • D\u1eef li\u1ec7u ng\u00e2n h\u00e0ng<\/li>\n
                                        • H\u1ec7 th\u1ed1ng k\u00ea khai \u0111i\u1ec7n t\u1eed<\/li>\n<\/ul>\n

                                          VI. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP?<\/h2>\n

                                          6.1 R\u00e0 so\u00e1t l\u1ea1i ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/h3>\n

                                          Doanh nghi\u1ec7p c\u1ea7n:<\/p>\n

                                            \n
                                          • Ki\u1ec3m tra ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng<\/li>\n
                                          • \u0110\u1ed1i chi\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf m\u1edbi<\/li>\n
                                          • X\u00e1c \u0111\u1ecbnh \u0111\u00fang thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng<\/li>\n<\/ul>\n

                                            6.2 Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o<\/h3>\n

                                            \u0110\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/p>\n

                                              \n
                                            • Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/li>\n
                                            • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n
                                            • H\u1ed3 s\u01a1 tr\u1ea3 ch\u1eadm tr\u1ea3 g\u00f3p<\/li>\n
                                            • H\u1ea1ch to\u00e1n ri\u00eang doanh thu ch\u1ecbu thu\u1ebf<\/li>\n<\/ul>\n

                                              6.3 N\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n<\/h3>\n

                                              Doanh nghi\u1ec7p n\u00ean:<\/p>\n

                                                \n
                                              • Chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u k\u1ebf to\u00e1n<\/li>\n
                                              • Ki\u1ec3m tra ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n
                                              • \u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u doanh thu<\/li>\n<\/ul>\n

                                                \u0110\u1ec3 tr\u00e1nh sai s\u00f3t khi k\u00ea khai thu\u1ebf GTGT.<\/p>\n

                                                VII. Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u nh\u1ea5t<\/h2>\n

                                                Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP t\u00e1c \u0111\u1ed9ng m\u1ea1nh t\u1edbi:<\/p>\n

                                                  \n
                                                • Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/li>\n
                                                • Ng\u00e2n h\u00e0ng<\/li>\n
                                                • C\u00f4ng ty ch\u1ee9ng kho\u00e1n<\/li>\n
                                                • Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u<\/li>\n
                                                • H\u1ed9 kinh doanh k\u00ea khai thu\u1ebf GTGT<\/li>\n
                                                • Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/li>\n<\/ul>\n

                                                  VIII. K\u1ebft lu\u1eadn<\/h2>\n

                                                  Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 thu\u1ebf GTGT, \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o v\u00e0 qu\u1ea3n l\u00fd d\u1eef li\u1ec7u thu\u1ebf \u0111i\u1ec7n t\u1eed. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n v\u00e0 doanh thu \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro k\u00ea khai sai v\u00e0 t\u1ed1i \u01b0u vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf h\u1ee3p ph\u00e1p<\/p>","protected":false},"excerpt":{"rendered":"

                                                  Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Ng\u00e0y 05\/05\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u n\u1ed9i dung quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn thu\u1ebf..<\/p>\n","protected":false},"author":1,"featured_media":15360,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15359","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"T\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP nh\u01b0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o v\u00e0 c\u00e1c thay \u0111\u1ed5i doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd n\u0103m 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/diem-moi-thue-gia-tri-gia-tang-nghi-dinh-144-2026-nd-cp\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP[:]\" \/>\n<meta property=\"og:description\" content=\"T\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP nh\u01b0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o v\u00e0 c\u00e1c thay \u0111\u1ed5i doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd n\u0103m 2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/diem-moi-thue-gia-tri-gia-tang-nghi-dinh-144-2026-nd-cp\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-18T04:07:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-18T04:22:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/05\/AN-ANH-WEBSITE-2026-05-18T101854.596.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/diem-moi-thue-gia-tri-gia-tang-nghi-dinh-144-2026-nd-cp\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/diem-moi-thue-gia-tri-gia-tang-nghi-dinh-144-2026-nd-cp\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\\\/2026\\\/N\u0110-CP\",\"datePublished\":\"2026-05-18T04:07:45+00:00\",\"dateModified\":\"2026-05-18T04:22:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/diem-moi-thue-gia-tri-gia-tang-nghi-dinh-144-2026-nd-cp\\\/\"},\"wordCount\":1567,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/diem-moi-thue-gia-tri-gia-tang-nghi-dinh-144-2026-nd-cp\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/AN-ANH-WEBSITE-2026-05-18T101854.596.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/diem-moi-thue-gia-tri-gia-tang-nghi-dinh-144-2026-nd-cp\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/diem-moi-thue-gia-tri-gia-tang-nghi-dinh-144-2026-nd-cp\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/diem-moi-thue-gia-tri-gia-tang-nghi-dinh-144-2026-nd-cp\\\/\",\"name\":\"[:vi]Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\\\/2026\\\/N\u0110-CP[:] - 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