{"id":16376,"date":"2026-08-05T02:18:10","date_gmt":"2026-08-05T02:18:10","guid":{"rendered":"https:\/\/mva.vn\/?p=16376"},"modified":"2026-08-05T02:18:10","modified_gmt":"2026-08-05T02:18:10","slug":"quy-dinh-ap-dung-ty-gia-xuat-hoa-don-theo-thong-tu-99-2025-tt-btc","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/quy-dinh-ap-dung-ty-gia-xuat-hoa-don-theo-thong-tu-99-2025-tt-btc\/","title":{"rendered":"Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"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>

Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 ch\u1ee7 \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 k\u1ebf to\u00e1n quan t\u00e2m sau khi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026. Tuy nhi\u00ean, kh\u00f4ng \u00edt doanh nghi\u1ec7p \u0111ang hi\u1ec3u nh\u1ea7m r\u1eb1ng Th\u00f4ng t\u01b0 99 l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u1ef1c t\u1ebf, Th\u00f4ng t\u01b0 99 ch\u1ec9 quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, c\u00f2n t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y 01\/7\/2026 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. Vi\u1ec7c ph\u00e2n bi\u1ec7t \u0111\u00fang c\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 s\u1ebd gi\u00fap doanh nghi\u1ec7p l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

I. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n
\"Quy
Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/figcaption><\/figure>\n

1.1. Th\u00f4ng t\u01b0 99 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/h3>\n

Th\u00f4ng t\u01b0 99\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1:<\/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
  • L\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n

    Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng ph\u1ea3i v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c qu\u1ea3n l\u00fd thu\u1ebf<\/strong>. \u0110\u1ed3ng th\u1eddi, Th\u00f4ng t\u01b0 c\u0169ng kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/strong>.<\/p>\n

    1.2. Quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/h3>\n

    Theo Th\u00f4ng t\u01b0 99, doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/strong> \u0111\u1ec3 ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0:<\/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
    • Thu, chi ngo\u1ea1i t\u1ec7.<\/li>\n
    • \u0110\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/li>\n<\/ul>\n

      \u0110\u00e2y l\u00e0 t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong>, kh\u00f4ng ph\u1ea3i t\u1ef7 gi\u00e1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

      1.3. Cho ph\u00e9p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9<\/h3>\n

      M\u1ed9t \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 99 l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9<\/strong> n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh v\u00e0 b\u1ea3o \u0111\u1ea3m m\u1ee9c ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u1edbi h\u1ea1n cho ph\u00e9p.<\/p>\n

      II. T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb 01\/7\/2026 \u00e1p d\u1ee5ng theo v\u0103n b\u1ea3n n\u00e0o?<\/h2>\n

      2.1. Kh\u00f4ng c\u00f2n \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 99<\/h3>\n

      T\u1eeb ng\u00e0y 01\/7\/2026<\/strong>, vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp v\u00e0o Th\u00f4ng t\u01b0 99<\/strong>, m\u00e0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a:<\/p>\n

        \n
      • Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/li>\n
      • Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/li>\n
      • Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/li>\n<\/ul>\n

        2.2. Ngh\u1ecb \u0111\u1ecbnh 254 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n

        Theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP:<\/p>\n

          \n
        • H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh.<\/li>\n
        • Tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n t\u1ef7 gi\u00e1 quy \u0111\u1ed5i sang \u0111\u1ed3ng Vi\u1ec7t Nam.<\/li>\n
        • Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ul>\n

          Nh\u01b0 v\u1eady, Ngh\u1ecb \u0111\u1ecbnh 254 kh\u00f4ng quy \u0111\u1ecbnh s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 theo Th\u00f4ng t\u01b0 99 \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n

          2.3. Ngh\u1ecb \u0111\u1ecbnh 252 d\u1eabn chi\u1ebfu ph\u00e1p lu\u1eadt h\u1ea3i quan<\/h3>\n

          \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/strong>, kho\u1ea3n 4 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan<\/strong>.<\/p>\n

          \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/strong>, vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

          III. Ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 theo Th\u00f4ng t\u01b0 99 v\u00e0 t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n<\/h2>\n

          3.1. T\u1ef7 gi\u00e1 theo Th\u00f4ng t\u01b0 99<\/h3>\n

          \u00c1p d\u1ee5ng cho:<\/p>\n

            \n
          • H\u1ea1ch to\u00e1n doanh thu.<\/li>\n
          • H\u1ea1ch to\u00e1n chi ph\u00ed.<\/li>\n
          • Ghi nh\u1eadn c\u00f4ng n\u1ee3.<\/li>\n
          • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
          • Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/li>\n<\/ul>\n

            M\u1ee5c \u0111\u00edch l\u00e0 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/p>\n

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

            \u00c1p d\u1ee5ng khi:<\/p>\n

              \n
            • L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/li>\n
            • K\u00ea khai thu\u1ebf GTGT.<\/li>\n
            • X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

              C\u0103n c\u1ee9 ph\u00e1p l\u00fd l\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n, thu\u1ebf.<\/p>\n

              3.3. T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf h\u1ea3i quan<\/h3>\n

              \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n

                \n
              • H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/li>\n
              • H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u.<\/li>\n
              • T\u1edd khai h\u1ea3i quan.<\/li>\n<\/ul>\n

                Lo\u1ea1i t\u1ef7 gi\u00e1 n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan v\u00e0 kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t v\u1edbi t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.<\/p>\n

                IV. Khi n\u00e0o doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99?<\/h2>\n

                4.1. Khi ghi nh\u1eadn doanh thu xu\u1ea5t kh\u1ea9u<\/h3>\n

                Doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo Th\u00f4ng t\u01b0 99 \u0111\u1ec3 ghi nh\u1eadn doanh thu v\u00e0 c\u00f4ng n\u1ee3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

                4.2. Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h3>\n

                C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo nguy\u00ean t\u1eafc c\u1ee7a Th\u00f4ng t\u01b0 99 \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd.<\/p>\n

                4.3. Khi x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/h3>\n

                Th\u00f4ng t\u01b0 99 h\u01b0\u1edbng d\u1eabn vi\u1ec7c ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 v\u00e0 khi \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n

                V. Nh\u1eefng l\u01b0u \u00fd doanh nghi\u1ec7p c\u1ea7n bi\u1ebft<\/h2>\n

                5.1. Kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t c\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1<\/h3>\n

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

                  \n
                • T\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.<\/li>\n
                • T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n.<\/li>\n
                • T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf.<\/li>\n
                • T\u1ef7 gi\u00e1 khai h\u1ea3i quan.<\/li>\n<\/ul>\n

                  M\u1ed7i lo\u1ea1i t\u1ef7 gi\u00e1 c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng kh\u00e1c nhau.<\/p>\n

                  5.2. C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n<\/h3>\n

                  Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u1ea7n \u00e1p d\u1ee5ng \u0111\u00fang nguy\u00ean t\u1eafc theo Th\u00f4ng t\u01b0 99, trong khi ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252.<\/p>\n

                  5.3. \u0110\u1ed1i chi\u1ebfu gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf<\/h3>\n

                  Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 kh\u00e1c nhau. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh nh\u1ea5t qu\u00e1n khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

                  VI. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

                  6.1. Th\u00f4ng t\u01b0 99 c\u00f3 quy \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/h3>\n

                  Kh\u00f4ng. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u1ec9 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/strong> v\u00e0 t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong>; vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>\n

                  6.2. T\u1eeb 01\/7\/2026 l\u1eadp h\u00f3a \u0111\u01a1n b\u1eb1ng ngo\u1ea1i t\u1ec7 theo v\u0103n b\u1ea3n n\u00e0o?<\/h3>\n

                  Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/strong>, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/strong> v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong>.<\/p>\n

                  6.3. C\u00f3 th\u1ec3 d\u00f9ng t\u1ef7 gi\u00e1 theo Th\u00f4ng t\u01b0 99 \u0111\u1ec3 khai thu\u1ebf kh\u00f4ng?<\/h3>\n

                  Kh\u00f4ng. T\u1ef7 gi\u00e1 theo Th\u00f4ng t\u01b0 99 ph\u1ee5c v\u1ee5 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong>. Khi l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf ho\u1eb7c khai h\u1ea3i quan, doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 h\u1ea3i quan.<\/p>\n

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

                  Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC th\u01b0\u1eddng g\u00e2y nh\u1ea7m l\u1eabn cho nhi\u1ec1u doanh nghi\u1ec7p. Th\u1ef1c t\u1ebf, Th\u00f4ng t\u01b0 99 kh\u00f4ng ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, m\u00e0 ch\u1ec9 h\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7. T\u1eeb ng\u00e0y 01\/7\/2026, vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, c\u00f2n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u th\u00ec t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/p>\n

                  Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh, h\u1ea1n ch\u1ebf r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 ki\u1ec3m tra sau th\u00f4ng quan.<\/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.Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 ch\u1ee7 \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp..<\/p>\n","protected":false},"author":1,"featured_media":16377,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16376","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC nh\u01b0 th\u1ebf n\u00e0o? 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