{"id":16332,"date":"2026-08-03T02:18:49","date_gmt":"2026-08-03T02:18:49","guid":{"rendered":"https:\/\/mva.vn\/?p=16332"},"modified":"2026-08-03T02:18:49","modified_gmt":"2026-08-03T02:18:49","slug":"lam-ro-quy-dinh-ty-gia-xuat-hoa-don-nghi-dinh-254-252-thong-tu-99","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/lam-ro-quy-dinh-ty-gia-xuat-hoa-don-nghi-dinh-254-252-thong-tu-99\/","title":{"rendered":"L\u00e0m r\u00f5 quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254, Ngh\u1ecb \u0111\u1ecbnh 252 v\u00e0 Th\u00f4ng t\u01b0 99"},"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>

L\u00e0m r\u00f5 quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254, Ngh\u1ecb \u0111\u1ecbnh 252 v\u00e0 Th\u00f4ng t\u01b0 99 l\u00e0 ch\u1ee7 \u0111\u1ec1 \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u v\u00e0 k\u1ebf to\u00e1n quan t\u00e2m t\u1eeb ng\u00e0y 01\/7\/2026. Nguy\u00ean nh\u00e2n l\u00e0 c\u00f9ng l\u00fac nhi\u1ec1u v\u0103n b\u1ea3n m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c khi\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p nh\u1ea7m l\u1eabn gi\u1eefa t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. N\u1ebfu \u00e1p d\u1ee5ng sai t\u1ef7 gi\u00e1, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ghi nh\u1eadn doanh thu kh\u00f4ng \u0111\u00fang, l\u1eadp h\u00f3a \u0111\u01a1n sai quy \u0111\u1ecbnh ho\u1eb7c ph\u00e1t sinh ch\u00eanh l\u1ec7ch khi k\u00ea khai thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. V\u00ec v\u1eady, vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft.<\/p>\n

I. V\u00ec sao doanh nghi\u1ec7p \u0111ang nh\u1ea7m l\u1eabn v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n?<\/h2>\n
\"L\u00e0m
L\u00e0m r\u00f5 quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254, Ngh\u1ecb \u0111\u1ecbnh 252 v\u00e0 Th\u00f4ng t\u01b0 99<\/figcaption><\/figure>\n

1.1. Ba v\u0103n b\u1ea3n c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c<\/h3>\n

T\u1eeb ng\u00e0y 01\/7\/2026, c\u00e1c v\u0103n b\u1ea3n sau \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng:<\/p>\n

    \n
  • Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/li>\n
  • Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/li>\n
  • Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/li>\n<\/ul>\n

    M\u1ed7i v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t n\u1ed9i dung kh\u00e1c nhau n\u00ean doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng m\u1ed9t lo\u1ea1i t\u1ef7 gi\u00e1 cho t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5.<\/p>\n

    1.2. Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn \u00e1p d\u1ee5ng m\u1ed9t t\u1ef7 gi\u00e1<\/h3>\n

    Tr\u01b0\u1edbc \u0111\u00e2y, kh\u00f4ng \u00edt doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00f9ng m\u1ed9t t\u1ef7 gi\u00e1 \u0111\u1ec3:<\/p>\n

      \n
    • L\u1eadp h\u00f3a \u0111\u01a1n.<\/li>\n
    • H\u1ea1ch to\u00e1n doanh thu.<\/li>\n
    • Khai thu\u1ebf.<\/li>\n
    • L\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/li>\n<\/ul>\n

      T\u1eeb ng\u00e0y 01\/7\/2026, c\u00e1ch l\u00e0m n\u00e0y kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p \u0111\u1ed1i v\u1edbi nhi\u1ec1u giao d\u1ecbch xu\u1ea5t kh\u1ea9u.<\/p>\n

      1.3. C\u1ea7n ph\u00e2n bi\u1ec7t m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1<\/h3>\n

      Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ee5c \u0111\u00edch tr\u01b0\u1edbc khi l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1:<\/p>\n

        \n
      • Ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
      • T\u00ednh thu\u1ebf.<\/li>\n
      • H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n

        \u0110\u00e2y l\u00e0 ba nghi\u1ec7p v\u1ee5 kh\u00e1c nhau v\u00e0 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ba c\u0103n c\u1ee9 ph\u00e1p l\u00fd kh\u00e1c nhau.<\/p>\n

        II. Ngh\u1ecb \u0111\u1ecbnh 254 quy \u0111\u1ecbnh g\u00ec v\u1ec1 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<\/h2>\n

        2.1. T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/h3>\n

        Theo \u0111i\u1ec3m c.1 kho\u1ea3n 8 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7, ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c ghi:<\/p>\n

          \n
        • \u0110\u01a1n gi\u00e1 b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/li>\n
        • Th\u00e0nh ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/li>\n
        • Thu\u1ebf GTGT b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/li>\n
        • T\u1ed5ng ti\u1ec1n thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/li>\n<\/ul>\n

          \u0110\u1ed3ng th\u1eddi ph\u1ea3i th\u1ec3 hi\u1ec7n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam tr\u00ean h\u00f3a \u0111\u01a1n 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 thi h\u00e0nh.<\/p>\n

          2.2. Kh\u00f4ng d\u1eabn chi\u1ebfu sang Th\u00f4ng t\u01b0 99<\/h3>\n

          \u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254 kh\u00f4ng quy \u0111\u1ecbnh s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99 \u0111\u1ec3 ghi tr\u00ean h\u00f3a \u0111\u01a1n.<\/p>\n

          Thay v\u00e0o \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh d\u1eabn chi\u1ebfu tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

          2.3. \u00dd ngh\u0129a c\u1ee7a quy \u0111\u1ecbnh m\u1edbi<\/h3>\n

          Quy \u0111\u1ecbnh n\u00e0y gi\u00fap:<\/p>\n

            \n
          • Th\u1ed1ng nh\u1ea5t d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
          • \u0110\u1ed3ng b\u1ed9 v\u1edbi quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n
          • H\u1ea1n ch\u1ebf sai l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf.<\/li>\n<\/ul>\n

            III. Ngh\u1ecb \u0111\u1ecbnh 252 quy \u0111\u1ecbnh g\u00ec v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf?<\/h2>\n

            3.1. T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u<\/h3>\n

            Kho\u1ea3n 4 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/strong> quy \u0111\u1ecbnh:<\/p>\n

            \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan<\/strong>.<\/p>\n

            3.2. Kh\u00f4ng ph\u1ea3i t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n<\/h3>\n

            T\u1ef7 gi\u00e1 ph\u1ee5c v\u1ee5 khai thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t v\u1edbi t\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

            \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/p>\n

            3.3. M\u1ee5c \u0111\u00edch c\u1ee7a t\u1ef7 gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 252<\/h3>\n

            T\u1ef7 gi\u00e1 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3:<\/p>\n

              \n
            • Khai h\u1ea3i quan.<\/li>\n
            • X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/li>\n
            • Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/li>\n<\/ul>\n

              IV. Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh g\u00ec v\u1ec1 t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n?<\/h2>\n

              4.1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/h3>\n

              Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong> h\u01b0\u1edbng d\u1eabn:<\/p>\n

                \n
              • Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/li>\n
              • T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/li>\n
              • Ghi s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n
              • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n

                Th\u00f4ng t\u01b0 kh\u00f4ng ph\u1ea3i v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>.<\/p>\n

                4.2. T\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n<\/h3>\n

                Th\u00f4ng t\u01b0 99 h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ph\u1ee5c v\u1ee5:<\/p>\n

                  \n
                • Ghi nh\u1eadn doanh thu.<\/li>\n
                • Ghi nh\u1eadn chi ph\u00ed.<\/li>\n
                • Ghi nh\u1eadn c\u00f4ng n\u1ee3.<\/li>\n
                • \u0110\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7.<\/li>\n
                • L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n

                  4.3. Kh\u00f4ng d\u00f9ng thay t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n<\/h3>\n

                  \u0110\u00e2y l\u00e0 \u0111i\u1ec3m quan tr\u1ecdng m\u00e0 k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1edb.<\/p>\n

                  T\u1ef7 gi\u00e1 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99 kh\u00f4ng thay th\u1ebf t\u1ef7 gi\u00e1 ph\u1ea3i th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254.<\/strong><\/p>\n

                  V. So s\u00e1nh ba lo\u1ea1i t\u1ef7 gi\u00e1<\/h2>\n

                  5.1. T\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n<\/h3>\n

                  C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/p>\n

                    \n
                  • Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/li>\n<\/ul>\n

                    M\u1ee5c \u0111\u00edch:<\/p>\n

                      \n
                    • Ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n

                      5.2. T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf<\/h3>\n

                      C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/p>\n

                        \n
                      • Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/li>\n
                      • Ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/li>\n<\/ul>\n

                        M\u1ee5c \u0111\u00edch:<\/p>\n

                          \n
                        • Khai thu\u1ebf.<\/li>\n
                        • T\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/li>\n<\/ul>\n

                          5.3. T\u1ef7 gi\u00e1 k\u1ebf to\u00e1n<\/h3>\n

                          C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/p>\n

                            \n
                          • Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/li>\n<\/ul>\n

                            M\u1ee5c \u0111\u00edch:<\/p>\n

                              \n
                            • H\u1ea1ch to\u00e1n doanh thu.<\/li>\n
                            • H\u1ea1ch to\u00e1n chi ph\u00ed.<\/li>\n
                            • Ghi s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n
                            • L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n

                              VI. V\u00ed d\u1ee5 minh h\u1ecda<\/h2>\n

                              6.1. Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a<\/h3>\n

                              Ng\u00e0y 15\/8\/2026, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u1edbi gi\u00e1 tr\u1ecb:<\/p>\n

                              50.000 USD<\/strong><\/p>\n

                              K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh:<\/p>\n

                                \n
                              • T\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254.<\/li>\n
                              • T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 252 v\u00e0 ph\u00e1p lu\u1eadt h\u1ea3i quan.<\/li>\n
                              • T\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n doanh thu theo Th\u00f4ng t\u01b0 99.<\/li>\n<\/ul>\n

                                Ba t\u1ef7 gi\u00e1 n\u00e0y c\u00f3 th\u1ec3 tr\u00f9ng nhau ho\u1eb7c kh\u00e1c nhau<\/strong>, t\u00f9y t\u1eebng th\u1eddi \u0111i\u1ec3m v\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n

                                6.2. Kh\u00f4ng n\u00ean t\u1ef1 \u0111\u1ed3ng nh\u1ea5t<\/h3>\n

                                N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 s\u1eed d\u1ee5ng duy nh\u1ea5t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n \u0111\u1ec3:<\/p>\n

                                  \n
                                • Xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/li>\n
                                • Khai h\u1ea3i quan.<\/li>\n
                                • H\u1ea1ch to\u00e1n doanh thu.<\/li>\n<\/ul>\n

                                  th\u00ec c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng nghi\u1ec7p v\u1ee5.<\/p>\n

                                  VII. M\u1ed9t s\u1ed1 l\u01b0u \u00fd d\u00e0nh cho k\u1ebf to\u00e1n<\/h2>\n

                                  7.1. R\u00e0 so\u00e1t ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n<\/h3>\n

                                  Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi v\u1ec1 t\u1ef7 gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 254 hay ch\u01b0a.<\/p>\n

                                  7.2. Ph\u00e2n bi\u1ec7t ba lo\u1ea1i t\u1ef7 gi\u00e1<\/h3>\n

                                  K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang:<\/p>\n

                                    \n
                                  • T\u1ef7 gi\u00e1 ghi h\u00f3a \u0111\u01a1n.<\/li>\n
                                  • T\u1ef7 gi\u00e1 khai thu\u1ebf.<\/li>\n
                                  • T\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n.<\/li>\n<\/ul>\n

                                    Kh\u00f4ng s\u1eed d\u1ee5ng thay th\u1ebf cho nhau n\u1ebfu ph\u00e1p lu\u1eadt kh\u00f4ng cho ph\u00e9p.<\/p>\n

                                    7.3. C\u1eadp nh\u1eadt quy tr\u00ecnh n\u1ed9i b\u1ed9<\/h3>\n

                                    Doanh nghi\u1ec7p n\u00ean ban h\u00e0nh h\u01b0\u1edbng d\u1eabn n\u1ed9i b\u1ed9 v\u1ec1 vi\u1ec7c l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 \u0111\u1ed1i v\u1edbi t\u1eebng nghi\u1ec7p v\u1ee5 \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t khi l\u1eadp h\u00f3a \u0111\u01a1n, khai thu\u1ebf v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

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

                                    L\u00e0m r\u00f5 quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254, Ngh\u1ecb \u0111\u1ecbnh 252 v\u00e0 Th\u00f4ng t\u01b0 99 l\u00e0 y\u00eau c\u1ea7u quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u. T\u1eeb ng\u00e0y 01\/7\/2026, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 252 v\u00e0 ph\u00e1p lu\u1eadt h\u1ea3i quan, \u0111\u1ed3ng th\u1eddi t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang t\u1eebng lo\u1ea1i t\u1ef7 gi\u00e1 s\u1ebd gi\u00fap doanh nghi\u1ec7p l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh, k\u00ea khai thu\u1ebf ch\u00ednh x\u00e1c v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 hi\u1ec7n h\u00e0nh.<\/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.L\u00e0m r\u00f5 quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254, Ngh\u1ecb \u0111\u1ecbnh 252 v\u00e0 Th\u00f4ng t\u01b0 99 l\u00e0 ch\u1ee7..<\/p>\n","protected":false},"author":1,"featured_media":16335,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16332","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"L\u00e0m r\u00f5 quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n Ngh\u1ecb \u0111\u1ecbnh 254, Ngh\u1ecb \u0111\u1ecbnh 252 v\u00e0 Th\u00f4ng t\u01b0 99. 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