{"id":16067,"date":"2026-07-14T02:36:12","date_gmt":"2026-07-14T02:36:12","guid":{"rendered":"https:\/\/mva.vn\/?p=16067"},"modified":"2026-07-14T02:36:12","modified_gmt":"2026-07-14T02:36:12","slug":"nghi-dinh-245-2026-khong-gia-han-thue-tncn-tien-luong-tien-cong","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/nghi-dinh-245-2026-khong-gia-han-thue-tncn-tien-luong-tien-cong\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 245\/2026: Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng"},"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 27\/6\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP v\u1ec1 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2026. Tuy nhi\u00ean, nhi\u1ec1u doanh nghi\u1ec7p \u0111ang hi\u1ec3u nh\u1ea7m r\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ec1u \u0111\u01b0\u1ee3c gia h\u1ea1n, bao g\u1ed3m c\u1ea3 thu\u1ebf TNCN kh\u1ea5u tr\u1eeb t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. Th\u1ef1c t\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP kh\u00f4ng cho ph\u00e9p gia h\u1ea1n \u0111\u1ed1i v\u1edbi thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Ch\u00ednh s\u00e1ch gia h\u1ea1n ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu\u1ebf TNCN c\u1ee7a h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo quy \u0111\u1ecbnh.Ngh\u1ecb \u0111\u1ecbnh 245\/2026: Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/p>\n

I. Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 gia h\u1ea1n nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o?<\/h2>\n
\"Ngh\u1ecb
Ngh\u1ecb \u0111\u1ecbnh 245\/2026: Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/figcaption><\/figure>\n

1.1. M\u1ee5c \u0111\u00edch ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/h3>\n

Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m ti\u1ebfp t\u1ee5c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh \u1ed5n \u0111\u1ecbnh d\u00f2ng ti\u1ec1n, ph\u1ee5c h\u1ed3i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong n\u0103m 2026.<\/p>\n

Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh vi\u1ec7c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p<\/strong> m\u1ed9t s\u1ed1 kho\u1ea3n thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t, ch\u1ee9 kh\u00f4ng ph\u1ea3i mi\u1ec5n hay gi\u1ea3m thu\u1ebf<\/strong>. Sau th\u1eddi gian gia h\u1ea1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

1.2. C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gia h\u1ea1n<\/h3>\n

Theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP, ch\u00ednh s\u00e1ch gia h\u1ea1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n

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    Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.<\/p>\n<\/li>\n

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    Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) t\u1ea1m n\u1ed9p c\u1ee7a m\u1ed9t s\u1ed1 qu\u00fd n\u0103m 2026.<\/p>\n<\/li>\n

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    Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh<\/strong>.<\/p>\n<\/li>\n

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    Ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<\/li>\n<\/ul>\n

    II. Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c gia h\u1ea1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng?<\/h2>\n

    2.1. C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 kh\u00f4ng<\/h3>\n

    M\u1ed9t \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd l\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111\u01b0\u1ee3c gia h\u1ea1n<\/strong> theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP.<\/p>\n

    \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p v\u1eabn ph\u1ea3i:<\/p>\n

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      Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<\/li>\n

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      K\u00ea khai thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n.<\/p>\n<\/li>\n

    • \n

      N\u1ed9p s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo th\u1eddi h\u1ea1n c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<\/li>\n<\/ul>\n

      Ngh\u1ecb \u0111\u1ecbnh ch\u1ec9 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn thu\u1ebf TNCN c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/strong>, kh\u00f4ng m\u1edf r\u1ed9ng sang kho\u1ea3n thu\u1ebf TNCN ph\u00e1t sinh t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n

      2.2. V\u00ec sao kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n?<\/h3>\n

      Thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c ch\u1ea5t l\u00e0 kho\u1ea3n thu\u1ebf doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong>.<\/p>\n

      Doanh nghi\u1ec7p ch\u1ec9 l\u00e0 \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb, kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 th\u1ec3 ch\u1ecbu thu\u1ebf. V\u00ec v\u1eady, kho\u1ea3n thu\u1ebf n\u00e0y kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n theo ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 n\u0103m 2026.<\/p>\n

      III. \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c gia h\u1ea1n thu\u1ebf TNCN?<\/h2>\n

      3.1. H\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh<\/h3>\n

      Theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n thu\u1ebf TNCN l\u00e0:<\/p>\n

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        H\u1ed9 kinh doanh.<\/p>\n<\/li>\n

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        C\u00e1 nh\u00e2n kinh doanh.<\/p>\n<\/li>\n<\/ul>\n

        Thu\u1ebf TNCN c\u1ee7a nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1ed1i \u0111a 05 th\u00e1ng<\/strong> \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/p>\n

        3.2. Kh\u00f4ng \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng<\/h3>\n

        Ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng t\u1ea1i doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

        Do \u0111\u00f3, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 vi\u1ec7c kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n.<\/p>\n

        IV. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1eefng ngh\u0129a v\u1ee5 g\u00ec?<\/h2>\n

        4.1. Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh<\/h3>\n

        Khi chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, doanh nghi\u1ec7p ph\u1ea3i:<\/p>\n

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          X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<\/li>\n

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          T\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb.<\/p>\n<\/li>\n

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          Kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp.<\/p>\n<\/li>\n<\/ul>\n

          \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

          4.2. K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n<\/h3>\n

          Sau khi kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p ph\u1ea3i:<\/p>\n

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            K\u00ea khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd.<\/p>\n<\/li>\n

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            N\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n.<\/p>\n<\/li>\n

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            Quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<\/li>\n<\/ul>\n

            Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP kh\u00f4ng thay \u0111\u1ed5i c\u00e1c ngh\u0129a v\u1ee5 n\u00e0y.<\/p>\n

            V. Nh\u1eefng kho\u1ea3n n\u00e0o doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c gia h\u1ea1n?<\/h2>\n

            5.1. Thu\u1ebf GTGT<\/h3>\n

            N\u1ebfu thu\u1ed9c ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 theo Ph\u1ee5 l\u1ee5c I c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

            5.2. Thu\u1ebf TNDN t\u1ea1m n\u1ed9p<\/h3>\n

            Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch s\u1ebd \u0111\u01b0\u1ee3c gia h\u1ea1n:<\/p>\n

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              Thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd II\/2026.<\/p>\n<\/li>\n

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              Thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd III\/2026.<\/p>\n<\/li>\n<\/ul>\n

              Th\u1eddi gian gia h\u1ea1n l\u1ea7n l\u01b0\u1ee3t l\u00e0 03 th\u00e1ng v\u00e0 02 th\u00e1ng.<\/p>\n

              5.3. Ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/h3>\n

              \u0110\u1ed1i v\u1edbi 50% ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p k\u1ef3 \u0111\u1ea7u n\u0103m 2026 c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, th\u1eddi gian gia h\u1ea1n l\u00e0 05 th\u00e1ng<\/strong>.<\/p>\n

              VI. M\u1ed9t s\u1ed1 hi\u1ec3u nh\u1ea7m doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p<\/h2>\n

              6.1. Hi\u1ec3u nh\u1ea7m “gia h\u1ea1n thu\u1ebf TNCN” l\u00e0 \u00e1p d\u1ee5ng cho m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng<\/h3>\n

              Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecdc t\u00ean Ngh\u1ecb \u0111\u1ecbnh c\u00f3 c\u1ee5m t\u1eeb “gia h\u1ea1n thu\u1ebf TNCN” n\u00ean cho r\u1eb1ng to\u00e0n b\u1ed9 thu\u1ebf TNCN \u0111\u1ec1u \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/p>\n

              \u0110\u00e2y l\u00e0 c\u00e1ch hi\u1ec3u ch\u01b0a ch\u00ednh x\u00e1c.<\/p>\n

              6.2. Ch\u1eadm n\u1ed9p thu\u1ebf TNCN ti\u1ec1n l\u01b0\u01a1ng<\/h3>\n

              Do hi\u1ec3u sai quy \u0111\u1ecbnh, n\u1ebfu doanh nghi\u1ec7p ch\u1eadm n\u1ed9p thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec v\u1eabn c\u00f3 th\u1ec3 b\u1ecb:<\/p>\n

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                T\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n<\/li>\n

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                X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<\/li>\n<\/ul>\n

                VII. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/h2>\n

                7.1. Ph\u00e2n bi\u1ec7t t\u1eebng lo\u1ea1i thu\u1ebf<\/h3>\n

                Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5:<\/p>\n

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                  Thu\u1ebf GTGT.<\/p>\n<\/li>\n

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                  Thu\u1ebf TNDN.<\/p>\n<\/li>\n

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                  Thu\u1ebf TNCN c\u1ee7a h\u1ed9 kinh doanh.<\/p>\n<\/li>\n

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                  Thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n<\/li>\n<\/ul>\n

                  Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 \u0111\u1ec1u \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/p>\n

                  7.2. R\u00e0 so\u00e1t l\u1ecbch k\u00ea khai<\/h3>\n

                  B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u00ean r\u00e0 so\u00e1t:<\/p>\n

                    \n
                  • \n

                    L\u1ecbch k\u00ea khai thu\u1ebf.<\/p>\n<\/li>\n

                  • \n

                    Th\u1eddi h\u1ea1n n\u1ed9p t\u1eebng lo\u1ea1i thu\u1ebf.<\/p>\n<\/li>\n

                  • \n

                    \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/p>\n<\/li>\n<\/ul>\n

                    \u0110i\u1ec1u n\u00e0y gi\u00fap tr\u00e1nh nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3.<\/p>\n

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

                    Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/strong> ch\u1ec9 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh<\/strong>, kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong>. V\u00ec v\u1eady, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 vi\u1ec7c kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p kho\u1ea3n thu\u1ebf n\u00e0y \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Vi\u1ec7c hi\u1ec3u \u0111\u00fang ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh nh\u1eefng sai s\u00f3t trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t.<\/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 27\/6\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP v\u1ec1 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf..<\/p>\n","protected":false},"author":1,"featured_media":16068,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16067","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP : Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n thu\u1ebf TNCN ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u00fang h\u1ea1n thu\u1ebf TNCN\" \/>\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\/nghi-dinh-245-2026-khong-gia-han-thue-tncn-tien-luong-tien-cong\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]Ngh\u1ecb \u0111\u1ecbnh 245\/2026: Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng[:]\" \/>\n<meta property=\"og:description\" content=\"Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP : Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n thu\u1ebf TNCN ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng. 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