{"id":16409,"date":"2026-08-06T02:11:05","date_gmt":"2026-08-06T02:11:05","guid":{"rendered":"https:\/\/mva.vn\/?p=16409"},"modified":"2026-08-06T02:11:05","modified_gmt":"2026-08-06T02:11:05","slug":"cap-nhat-he-thong-van-ban-phap-luat-thue-ke-toan-thang-8-2026","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cap-nhat-he-thong-van-ban-phap-luat-thue-ke-toan-thang-8-2026\/","title":{"rendered":"C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf – k\u1ebf to\u00e1n th\u00e1ng 8\/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>

C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf – k\u1ebf to\u00e1n th\u00e1ng 8\/2026 l\u00e0 n\u1ed9i dung m\u00e0 doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi l\u00e0m thu\u1ebf c\u1ea7n theo d\u00f5i th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 k\u1ecbp th\u1eddi \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi. T\u1eeb ng\u00e0y 01\/7\/2026 \u0111\u1ebfn nay, h\u00e0ng lo\u1ea1t v\u0103n b\u1ea3n quan tr\u1ecdng \u0111\u00e3 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c ho\u1eb7c \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u01b0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, Th\u00f4ng t\u01b0 90\/2026\/TT-BTC v\u00e0 nhi\u1ec1u v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn kh\u00e1c. \u0110\u00e2y l\u00e0 nh\u1eefng thay \u0111\u1ed5i t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c k\u00ea khai thu\u1ebf, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

I. Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf – k\u1ebf to\u00e1n n\u1ed5i b\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 7\/2026<\/h2>\n
\"C\u1eadp
C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf – k\u1ebf to\u00e1n th\u00e1ng 8\/2026<\/figcaption><\/figure>\n

1.1. Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025<\/h3>\n

Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026<\/strong>, thay th\u1ebf Lu\u1eadt Thu\u1ebf TNCN tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n

M\u1ed9t s\u1ed1 n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m:<\/p>\n

    \n
  • \u0110i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/li>\n
  • Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n
  • B\u1ed5 sung m\u1ed9t s\u1ed1 lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n
  • S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/li>\n
  • C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/li>\n<\/ul>\n

    1.2. Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/h3>\n

    Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi nhi\u1ec1u n\u1ed9i dung m\u1edbi li\u00ean quan \u0111\u1ebfn:<\/p>\n

      \n
    • H\u1ed3 s\u01a1 khai thu\u1ebf.<\/li>\n
    • Khai thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/li>\n
    • Ho\u00e0n thu\u1ebf.<\/li>\n
    • Qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n
    • Th\u1ee7 t\u1ee5c k\u00ea khai b\u1ed5 sung.<\/li>\n<\/ul>\n

      \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft b\u1edfi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/p>\n

      1.3. Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/h3>\n

      Th\u00f4ng t\u01b0 89\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026<\/strong>, thay th\u1ebf v\u00e0 h\u1ee3p nh\u1ea5t nhi\u1ec1u n\u1ed9i dung h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00e2y, gi\u00fap doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n \u00e1p d\u1ee5ng m\u1ed9t th\u00f4ng t\u01b0 th\u1ed1ng nh\u1ea5t cho ph\u1ea7n l\u1edbn c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. N\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m:<\/p>\n

        \n
      • M\u1eabu bi\u1ec3u khai thu\u1ebf m\u1edbi.<\/li>\n
      • T\u1edd khai thu\u1ebf GTGT m\u1edbi.<\/li>\n
      • Quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung.<\/li>\n
      • Ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/li>\n
      • Qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 thu\u1ebf.<\/li>\n<\/ul>\n

        II. Nh\u1eefng thay \u0111\u1ed5i l\u1edbn v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n

        2.1. Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/h3>\n

        Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP thay th\u1ebf nhi\u1ec1u n\u1ed9i dung c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/p>\n

        M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi g\u1ed3m:<\/p>\n

          \n
        • Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/li>\n
        • Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u.<\/li>\n
        • B\u1ed5 sung nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
        • Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/li>\n
        • B\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng c\u1ea7n \u0111\u1ea7y \u0111\u1ee7 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau.<\/li>\n<\/ul>\n

          2.2. Th\u00f4ng t\u01b0 90\/2026\/TT-BTC<\/h3>\n

          Th\u00f4ng t\u01b0 90\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn chi ti\u1ebft vi\u1ec7c tri\u1ec3n khai Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, trong \u0111\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1:<\/p>\n

            \n
          • N\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
          • Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/li>\n
          • Truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n.<\/li>\n
          • X\u1eed l\u00fd sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n

            2.3. C\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u1ea7n l\u01b0u \u00fd<\/h3>\n

            Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m \u0111\u1ebfn:<\/p>\n

              \n
            • T\u1ef7 gi\u00e1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u.<\/li>\n
            • Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/li>\n
            • Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n
            • Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 m\u1ed9t s\u1ed1 n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n

              III. C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf GTGT<\/h2>\n

              3.1. H\u1ed3 s\u01a1 khai thu\u1ebf GTGT<\/h3>\n

              T\u1eeb ng\u00e0y 01\/7\/2026, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai theo m\u1eabu bi\u1ec3u m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/p>\n

              3.2. Ho\u00e0n thu\u1ebf GTGT<\/h3>\n

              C\u00e1c quy \u0111\u1ecbnh v\u1ec1:<\/p>\n

                \n
              • H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/li>\n
              • Khai ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/li>\n
              • \u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf.<\/li>\n
              • Tr\u00ecnh t\u1ef1 x\u1eed l\u00fd h\u1ed3 s\u01a1.<\/li>\n<\/ul>\n

                \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn th\u1ed1ng nh\u1ea5t theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi.<\/p>\n

                3.3. Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/h3>\n

                Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1:<\/p>\n

                  \n
                • H\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p.<\/li>\n
                • Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/li>\n
                • Th\u1eddi \u0111i\u1ec3m k\u00ea khai.<\/li>\n
                • \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/li>\n<\/ul>\n

                  IV. Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 thu\u1ebf TNCN v\u00e0 thu\u1ebf TNDN<\/h2>\n

                  4.1. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/h3>\n

                  M\u1ed9t s\u1ed1 n\u1ed9i dung m\u1edbi g\u1ed3m:<\/p>\n

                    \n
                  • Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n
                  • H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n
                  • Thu nh\u1eadp mi\u1ec5n thu\u1ebf.<\/li>\n
                  • Th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb thu\u1ebf.<\/li>\n
                  • M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo Lu\u1eadt m\u1edbi.<\/li>\n<\/ul>\n

                    4.2. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h3>\n

                    Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt:<\/p>\n

                      \n
                    • Quy \u0111\u1ecbnh v\u1ec1 doanh thu t\u00ednh thu\u1ebf.<\/li>\n
                    • Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/li>\n
                    • Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
                    • K\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/li>\n<\/ul>\n

                      4.3. Qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf<\/h3>\n

                      C\u00e1c v\u0103n b\u1ea3n m\u1edbi ti\u1ebfp t\u1ee5c t\u0103ng c\u01b0\u1eddng:<\/p>\n

                        \n
                      • Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
                      • Qu\u1ea3n l\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/li>\n
                      • Qu\u1ea3n l\u00fd d\u1eef li\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n
                      • \u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 trong qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ul>\n

                        V. Nh\u1eefng vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n trong th\u00e1ng 8\/2026<\/h2>\n

                        5.1. R\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n<\/h3>\n

                        Doanh nghi\u1ec7p n\u00ean c\u1eadp nh\u1eadt:<\/p>\n

                          \n
                        • Quy tr\u00ecnh k\u1ebf to\u00e1n.<\/li>\n
                        • Quy tr\u00ecnh k\u00ea khai thu\u1ebf.<\/li>\n
                        • Quy tr\u00ecnh ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/li>\n
                        • Bi\u1ec3u m\u1eabu n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n

                          5.2. C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m<\/h3>\n

                          \u0110\u1ea3m b\u1ea3o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai \u0111\u00e3 c\u1eadp nh\u1eadt:<\/p>\n

                            \n
                          • T\u1edd khai m\u1edbi.<\/li>\n
                          • Ch\u1ec9 ti\u00eau m\u1edbi.<\/li>\n
                          • Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n

                            5.3. \u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1<\/h3>\n

                            K\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh n\u00ean \u0111\u01b0\u1ee3c ph\u1ed5 bi\u1ebfn k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh m\u1edbi \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/p>\n

                            VI. Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n<\/h2>\n

                            6.1. Theo d\u00f5i v\u0103n b\u1ea3n m\u1edbi th\u01b0\u1eddng xuy\u00ean<\/h3>\n

                            C\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung trong n\u0103m 2026, do \u0111\u00f3 doanh nghi\u1ec7p c\u1ea7n th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt th\u00f4ng tin t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

                            6.2. R\u00e0 so\u00e1t h\u1ed3 s\u01a1 \u0111\u00e3 k\u00ea khai<\/h3>\n

                            N\u00ean ki\u1ec3m tra l\u1ea1i:<\/p>\n

                              \n
                            • H\u1ed3 s\u01a1 thu\u1ebf GTGT.<\/li>\n
                            • H\u1ed3 s\u01a1 thu\u1ebf TNCN.<\/li>\n
                            • H\u1ed3 s\u01a1 thu\u1ebf TNDN.<\/li>\n
                            • H\u1ed3 s\u01a1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n

                              \u0111\u1ec3 k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/p>\n

                              6.3. Ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb cho thanh tra, ki\u1ec3m tra thu\u1ebf<\/h3>\n

                              Doanh nghi\u1ec7p n\u00ean l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7:<\/p>\n

                                \n
                              • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
                              • Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/li>\n
                              • H\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf.<\/li>\n
                              • H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/li>\n
                              • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n<\/ul>\n

                                \u0111\u1ec3 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/p>\n

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

                                C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf – k\u1ebf to\u00e1n th\u00e1ng 8\/2026 cho th\u1ea5y n\u0103m 2026 l\u00e0 giai \u0111o\u1ea1n c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng trong l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 k\u1ebf to\u00e1n. C\u00e1c v\u0103n b\u1ea3n nh\u01b0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC \u0111\u00e3 t\u1ea1o ra nhi\u1ec1u \u0111i\u1ec3m m\u1edbi li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u00ea khai thu\u1ebf v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh, r\u00e0 so\u00e1t quy tr\u00ecnh n\u1ed9i b\u1ed9 v\u00e0 \u0111\u00e0o t\u1ea1o \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/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.C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf – k\u1ebf to\u00e1n th\u00e1ng 8\/2026 l\u00e0 n\u1ed9i dung m\u00e0 doanh..<\/p>\n","protected":false},"author":1,"featured_media":16410,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16409","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 m\u1edbi nh\u1ea5t h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf - k\u1ebf to\u00e1n th\u00e1ng 8\/2026. 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