{"id":15896,"date":"2026-07-02T01:38:45","date_gmt":"2026-07-02T01:38:45","guid":{"rendered":"https:\/\/mva.vn\/?p=15896"},"modified":"2026-07-02T01:38:45","modified_gmt":"2026-07-02T01:38:45","slug":"bo-ke-khai-thue-tncn-thang-4-2026-chuyen-sang-ke-khai-quy-2-2026","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/bo-ke-khai-thue-tncn-thang-4-2026-chuyen-sang-ke-khai-quy-2-2026\/","title":{"rendered":"B\u1ecf k\u00ea khai thu\u1ebf TNCN th\u00e1ng 4\/2026, chuy\u1ec3n sang k\u00ea khai qu\u00fd II\/2026"},"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>

T\u1eeb n\u0103m 2026, nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c tri\u1ec3n khai nh\u1eb1m \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. M\u1ed9t trong nh\u1eefng n\u1ed9i dung nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u s\u1ef1 quan t\u00e2m c\u1ee7a doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n l\u00e0 vi\u1ec7c b\u1ecf k\u00ea khai thu\u1ebf TNCN theo th\u00e1ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p v\u00e0 chuy\u1ec3n sang k\u00ea khai theo qu\u00fd<\/strong>.<\/p>\n

Ngay sau khi c\u00f3 th\u00f4ng tin v\u1ec1 s\u1ef1 thay \u0111\u1ed5i n\u00e0y, nhi\u1ec1u doanh nghi\u1ec7p b\u0103n kho\u0103n li\u1ec7u c\u00f3 c\u00f2n ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf TNCN c\u1ee7a th\u00e1ng 4\/2026<\/strong> hay kh\u00f4ng, hay s\u1ebd th\u1ef1c hi\u1ec7n k\u00ea khai g\u1ed9p v\u00e0o qu\u00fd II\/2026<\/strong>. Th\u1ef1c t\u1ebf, n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai theo qu\u00fd theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng l\u1eadp t\u1edd khai ri\u00eang cho th\u00e1ng 4\/2026<\/strong> m\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai chung cho c\u1ea3 qu\u00fd II, bao g\u1ed3m c\u00e1c th\u00e1ng 4, 5 v\u00e0 6.<\/p>\n

Vi\u1ec7c hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh t\u00ecnh tr\u1ea1ng n\u1ed9p sai k\u1ef3 khai thu\u1ebf, n\u1ed9p tr\u00f9ng h\u1ed3 s\u01a1 ho\u1eb7c b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 k\u00ea khai. \u0110\u1ed3ng th\u1eddi, \u0111\u00e2y c\u0169ng l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p gi\u1ea3m s\u1ed1 l\u1ea7n l\u1eadp t\u1edd khai trong n\u0103m, ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

V\u1eady quy \u0111\u1ecbnh m\u1edbi v\u1ec1 k\u00ea khai thu\u1ebf TNCN \u00e1p d\u1ee5ng nh\u01b0 th\u1ebf n\u00e0o? Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u00ea khai theo qu\u00fd? Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 l\u00e0 khi n\u00e0o? H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n

I. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 k\u1ef3 k\u00ea khai thu\u1ebf TNCN t\u1eeb n\u0103m 2026<\/h2>\n
\"B\u1ecf
B\u1ecf k\u00ea khai thu\u1ebf TNCN th\u00e1ng 4\/2026, chuy\u1ec3n sang k\u00ea khai qu\u00fd II\/2026<\/figcaption><\/figure>\n

1.1. V\u00ec sao c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 k\u1ef3 k\u00ea khai?<\/h3>\n

Nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf li\u00ean t\u1ee5c c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh nh\u1eb1m t\u1ea1o thu\u1eadn l\u1ee3i h\u01a1n cho doanh nghi\u1ec7p. Vi\u1ec7c gi\u1ea3m s\u1ed1 l\u1ea7n k\u00ea khai l\u00e0 m\u1ed9t trong nh\u1eefng gi\u1ea3i ph\u00e1p quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian, gi\u1ea3m chi ph\u00ed v\u00e0 h\u1ea1n ch\u1ebf \u00e1p l\u1ef1c cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/p>\n

Theo \u0111\u1ecbnh h\u01b0\u1edbng n\u00e0y, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1ebd th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf TNCN theo qu\u00fd<\/strong> thay v\u00ec ph\u1ea3i l\u1eadp t\u1edd khai h\u00e0ng th\u00e1ng nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n

1.2. M\u1ee5c ti\u00eau c\u1ee7a vi\u1ec7c chuy\u1ec3n sang k\u00ea khai theo qu\u00fd<\/h3>\n

Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u00ea khai kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p m\u00e0 ch\u1ec9 thay \u0111\u1ed5i th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n

Ch\u00ednh s\u00e1ch n\u00e0y h\u01b0\u1edbng \u0111\u1ebfn c\u00e1c m\u1ee5c ti\u00eau nh\u01b0:<\/p>\n

    \n
  • \n

    Gi\u1ea3m s\u1ed1 l\u1ea7n k\u00ea khai trong n\u0103m.<\/p>\n<\/li>\n

  • \n

    \u0110\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/p>\n<\/li>\n

  • \n

    Ti\u1ebft ki\u1ec7m th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1.<\/p>\n<\/li>\n

  • \n

    H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1eadp trung ngu\u1ed3n l\u1ef1c cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n<\/li>\n

  • \n

    \u0110\u1ea9y m\u1ea1nh c\u1ea3i c\u00e1ch v\u00e0 hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<\/li>\n<\/ul>\n

    II. C\u00f3 ph\u1ea3i k\u00ea khai thu\u1ebf TNCN th\u00e1ng 4\/2026 kh\u00f4ng?<\/h2>\n

    2.1. Kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai ri\u00eang th\u00e1ng 4 n\u1ebfu thu\u1ed9c di\u1ec7n k\u00ea khai theo qu\u00fd<\/h3>\n

    \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf TNCN theo qu\u00fd<\/strong>, k\u1ec3 t\u1eeb k\u1ef3 k\u00ea khai qu\u00fd II\/2026 s\u1ebd kh\u00f4ng ph\u1ea3i l\u1eadp t\u1edd khai ri\u00eang cho th\u00e1ng 4\/2026<\/strong>.<\/p>\n

    Thay v\u00e0o \u0111\u00f3, doanh nghi\u1ec7p s\u1ebd t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u ph\u00e1t sinh c\u1ee7a ba th\u00e1ng trong qu\u00fd II \u0111\u1ec3 l\u1eadp m\u1ed9t t\u1edd khai duy nh\u1ea5t.<\/p>\n

    \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n ba l\u1ea7n k\u00ea khai trong c\u00e1c th\u00e1ng 4, 5 v\u00e0 6 m\u00e0 ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n m\u1ed9t l\u1ea7n sau khi k\u1ebft th\u00fac qu\u00fd.<\/p>\n

    2.2. Nh\u1eefng th\u00e1ng n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai chung?<\/h3>\n

    T\u1edd khai thu\u1ebf TNCN qu\u00fd II\/2026 s\u1ebd bao g\u1ed3m to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u ph\u00e1t sinh c\u1ee7a:<\/p>\n

      \n
    • \n

      Th\u00e1ng 4\/2026.<\/p>\n<\/li>\n

    • \n

      Th\u00e1ng 5\/2026.<\/p>\n<\/li>\n

    • \n

      Th\u00e1ng 6\/2026.<\/p>\n<\/li>\n<\/ul>\n

      C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, s\u1ed1 l\u01b0\u1ee3ng c\u00e1 nh\u00e2n ph\u00e1t sinh thu nh\u1eadp v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 tr\u00ean t\u1edd khai qu\u00fd.<\/p>\n

      III. Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf TNCN theo qu\u00fd?<\/h2>\n

      3.1. C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai<\/h3>\n

      Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c k\u00ea khai theo qu\u00fd.<\/p>\n

      Vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o ti\u00eau ch\u00ed do c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u00ecnh thu\u1ed9c di\u1ec7n k\u00ea khai theo th\u00e1ng hay theo qu\u00fd.<\/p>\n

      N\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai theo qu\u00fd th\u00ec doanh nghi\u1ec7p s\u1ebd \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho to\u00e0n b\u1ed9 k\u1ef3 k\u00ea khai t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

      3.2. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra th\u00f4ng tin tr\u01b0\u1edbc khi k\u00ea khai<\/h3>\n

      Tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai thu\u1ebf TNCN qu\u00fd II\/2026, k\u1ebf to\u00e1n n\u00ean r\u00e0 so\u00e1t:<\/p>\n

        \n
      • \n

        K\u1ef3 k\u00ea khai \u0111ang \u00e1p d\u1ee5ng.<\/p>\n<\/li>\n

      • \n

        Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf (n\u1ebfu c\u00f3).<\/p>\n<\/li>\n

      • \n

        D\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n<\/li>\n

      • \n

        Ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai \u0111ang s\u1eed d\u1ee5ng.<\/p>\n<\/li>\n<\/ul>\n

        Vi\u1ec7c ki\u1ec3m tra tr\u01b0\u1edbc s\u1ebd gi\u00fap h\u1ea1n ch\u1ebf c\u00e1c sai s\u00f3t trong qu\u00e1 tr\u00ecnh l\u1eadp h\u1ed3 s\u01a1.<\/p>\n

        IV. Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf TNCN qu\u00fd II\/2026<\/h2>\n

        4.1. H\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/h3>\n

        Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, h\u1ed3 s\u01a1 khai thu\u1ebf theo qu\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo<\/strong>.<\/p>\n

        \u0110\u1ed1i v\u1edbi qu\u00fd II\/2026, doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31\/7\/2026<\/strong>.<\/p>\n

        N\u1ebfu th\u1eddi h\u1ea1n n\u00e0y tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 l\u1ec5 ho\u1eb7c ng\u00e0y ngh\u1ec9 cu\u1ed1i tu\u1ea7n th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo theo quy \u0111\u1ecbnh.<\/p>\n

        4.2. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf<\/h3>\n

        Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p c\u0169ng c\u1ea7n ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u1ebf trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/p>\n

        N\u1ebfu n\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

        V. L\u1ee3i \u00edch khi chuy\u1ec3n t\u1eeb k\u00ea khai th\u00e1ng sang k\u00ea khai qu\u00fd<\/h2>\n

        5.1. Gi\u1ea3m s\u1ed1 l\u1ea7n l\u1eadp h\u1ed3 s\u01a1<\/h3>\n

        Tr\u01b0\u1edbc \u0111\u00e2y, doanh nghi\u1ec7p k\u00ea khai theo th\u00e1ng ph\u1ea3i l\u1eadp 12 b\u1ed9 h\u1ed3 s\u01a1 m\u1ed7i n\u0103m.<\/p>\n

        Khi chuy\u1ec3n sang k\u00ea khai theo qu\u00fd, s\u1ed1 l\u1ea7n k\u00ea khai ch\u1ec9 c\u00f2n 4 l\u1ea7n m\u1ed7i n\u0103m.<\/p>\n

        \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/p>\n

        5.2. Ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 chi ph\u00ed<\/h3>\n

        Vi\u1ec7c gi\u1ea3m s\u1ed1 l\u1ea7n k\u00ea khai \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 g\u1eedi t\u1edd khai.<\/p>\n

        Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng gi\u1ea3m \u0111\u01b0\u1ee3c chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/p>\n

        5.3. H\u1ea1n ch\u1ebf sai s\u00f3t<\/h3>\n

        K\u00ea khai theo qu\u00fd gi\u00fap k\u1ebf to\u00e1n c\u00f3 th\u00eam th\u1eddi gian ki\u1ec3m tra ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u00e0 r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1.<\/p>\n

        Nh\u1edd \u0111\u00f3, nguy c\u01a1 sai s\u00f3t khi k\u00ea khai c\u0169ng \u0111\u01b0\u1ee3c gi\u1ea3m \u0111\u00e1ng k\u1ec3.<\/p>\n

        VI. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi th\u1ef1c hi\u1ec7n k\u00ea khai qu\u00fd II\/2026?<\/h2>\n

        6.1. Kh\u00f4ng n\u1ed9p \u0111\u1ed3ng th\u1eddi t\u1edd khai th\u00e1ng v\u00e0 t\u1edd khai qu\u00fd<\/h3>\n

        N\u1ebfu \u0111\u00e3 thu\u1ed9c di\u1ec7n k\u00ea khai theo qu\u00fd, doanh nghi\u1ec7p kh\u00f4ng n\u00ean ti\u1ebfp t\u1ee5c l\u1eadp t\u1edd khai th\u00e1ng 4.<\/p>\n

        Vi\u1ec7c n\u1ed9p \u0111\u1ed3ng th\u1eddi hai lo\u1ea1i h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 khi\u1ebfn d\u1eef li\u1ec7u b\u1ecb tr\u00f9ng l\u1eb7p v\u00e0 ph\u00e1t sinh th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

        6.2. Theo d\u00f5i s\u1ed1 li\u1ec7u t\u1eebng th\u00e1ng<\/h3>\n

        M\u1eb7c d\u00f9 ch\u1ec9 n\u1ed9p m\u1ed9t t\u1edd khai theo qu\u00fd nh\u01b0ng doanh nghi\u1ec7p v\u1eabn c\u1ea7n h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 thu nh\u1eadp v\u00e0 s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb c\u1ee7a t\u1eebng th\u00e1ng.<\/p>\n

        \u0110i\u1ec1u n\u00e0y gi\u00fap vi\u1ec7c t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u cu\u1ed1i qu\u00fd \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c v\u00e0 thu\u1eadn l\u1ee3i h\u01a1n.<\/p>\n

        6.3. C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u00ea khai<\/h3>\n

        Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1eb7c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m \u0111\u00e3 c\u1eadp nh\u1eadt \u0111\u00fang k\u1ef3 k\u00ea khai m\u1edbi.<\/p>\n

        N\u1ebfu v\u1eabn \u0111\u1ec3 ch\u1ebf \u0111\u1ed9 k\u00ea khai theo th\u00e1ng, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u1eadp nh\u1ea7m h\u1ed3 s\u01a1 ho\u1eb7c xu\u1ea5t sai d\u1eef li\u1ec7u.<\/p>\n

        VII. Nh\u1eefng sai l\u1ea7m doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p<\/h2>\n

        7.1. Ti\u1ebfp t\u1ee5c k\u00ea khai th\u00e1ng theo th\u00f3i quen<\/h3>\n

        \u0110\u00e2y l\u00e0 l\u1ed7i kh\u00e1 ph\u1ed5 bi\u1ebfn trong giai \u0111o\u1ea1n \u0111\u1ea7u \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi.<\/p>\n

        Nhi\u1ec1u k\u1ebf to\u00e1n v\u1eabn l\u1eadp t\u1edd khai th\u00e1ng 4 do ch\u01b0a c\u1eadp nh\u1eadt s\u1ef1 thay \u0111\u1ed5i v\u1ec1 k\u1ef3 k\u00ea khai.<\/p>\n

        7.2. Nh\u1ea7m th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1<\/h3>\n

        Kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eabn ghi nh\u1edb th\u1eddi h\u1ea1n n\u1ed9p c\u1ee7a k\u1ef3 k\u00ea khai theo th\u00e1ng, d\u1eabn \u0111\u1ebfn n\u1ed9p h\u1ed3 s\u01a1 qu\u00fd kh\u00f4ng \u0111\u00fang th\u1eddi gian quy \u0111\u1ecbnh.<\/p>\n

        \u0110\u1ec3 tr\u00e1nh sai s\u00f3t, k\u1ebf to\u00e1n n\u00ean x\u00e2y d\u1ef1ng l\u1ecbch nh\u1eafc vi\u1ec7c ngay t\u1eeb \u0111\u1ea7u n\u0103m.<\/p>\n

        7.3. Ch\u1ec9 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0o cu\u1ed1i qu\u00fd<\/h3>\n

        Vi\u1ec7c \u0111\u1ec3 \u0111\u1ebfn cu\u1ed1i th\u00e1ng 6 m\u1edbi t\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb d\u1ec5 d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u00f3t v\u00e0 m\u1ea5t nhi\u1ec1u th\u1eddi gian ki\u1ec3m tra.<\/p>\n

        Doanh nghi\u1ec7p n\u00ean c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u ngay sau khi k\u1ebft th\u00fac t\u1eebng th\u00e1ng \u0111\u1ec3 vi\u1ec7c l\u1eadp t\u1edd khai qu\u00fd di\u1ec5n ra nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c h\u01a1n.<\/p>\n

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

        Vi\u1ec7c b\u1ecf k\u00ea khai thu\u1ebf TNCN th\u00e1ng 4\/2026 v\u00e0 chuy\u1ec3n sang k\u00ea khai qu\u00fd II\/2026<\/strong> l\u00e0 m\u1ed9t thay \u0111\u1ed5i quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n k\u00ea khai theo qu\u00fd, th\u00e1ng 4 s\u1ebd kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t k\u1ef3 khai thu\u1ebf \u0111\u1ed9c l\u1eadp m\u00e0 \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p c\u00f9ng th\u00e1ng 5 v\u00e0 th\u00e1ng 6 trong t\u1edd khai qu\u00fd II.<\/p>\n

        \u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c k\u1ef3 k\u00ea khai c\u1ee7a m\u00ecnh, c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai, theo d\u00f5i \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 li\u1ec7u ph\u00e1t sinh t\u1eebng th\u00e1ng v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u00fang th\u1eddi h\u1ea1n. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng n\u1eafm b\u1eaft quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh c\u00e1c r\u1ee7i ro v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 gi\u1ea3m \u0111\u00e1ng k\u1ec3 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/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.T\u1eeb n\u0103m 2026, nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c tri\u1ec3n khai nh\u1eb1m \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c..<\/p>\n","protected":false},"author":1,"featured_media":15897,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15896","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"C\u1eadp nh\u1eadt quy \u0111\u1ecbnh b\u1ecf k\u00ea khai thu\u1ebf TNCN th\u00e1ng 4\/2026 v\u00e0 chuy\u1ec3n sang k\u00ea khai qu\u00fd II\/2026. 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