{"id":16451,"date":"2026-08-07T03:33:27","date_gmt":"2026-08-07T03:33:27","guid":{"rendered":"https:\/\/mva.vn\/?p=16451"},"modified":"2026-08-07T03:33:27","modified_gmt":"2026-08-07T03:33:27","slug":"thoi-han-dang-ky-thue-lan-dau-doi-voi-nnt-duoc-hoan-thue-chua-co-ma-so-thue","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/thoi-han-dang-ky-thue-lan-dau-doi-voi-nnt-duoc-hoan-thue-chua-co-ma-so-thue\/","title":{"rendered":"Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi NNT \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf"},"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>

Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi NNT \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Theo \u0111\u00f3, \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf, vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf. N\u1eafm r\u00f5 th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi NNT \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf s\u1ebd gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00e1nh b\u1ecb k\u00e9o d\u00e0i th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

I. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h2>\n
\"Th\u1eddi
Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi NNT \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf<\/figcaption><\/figure>\n

1.1. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/h3>\n

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh m\u1ecdi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 tr\u00ecnh t\u1ef1 lu\u1eadt \u0111\u1ecbnh.<\/p>\n

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

Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

1.3. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/h3>\n

Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n

II. Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi NNT \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf<\/h2>\n

2.1. Ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf<\/h3>\n

Theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u theo th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c nh\u01b0ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf v\u00e0 ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/p>\n

\u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c:<\/p>\n

    \n
  • Ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/li>\n
  • Vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf ph\u1ea3i ho\u00e0n th\u00e0nh tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/li>\n<\/ul>\n

    2.2. M\u1ee5c \u0111\u00edch c\u1ee7a quy \u0111\u1ecbnh<\/h3>\n

    Vi\u1ec7c y\u00eau c\u1ea7u \u0111\u0103ng k\u00fd thu\u1ebf tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf nh\u1eb1m:<\/p>\n

      \n
    • C\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n
    • B\u1ea3o \u0111\u1ea3m vi\u1ec7c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng.<\/li>\n
    • \u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ul>\n

      2.3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf<\/h3>\n

      N\u1ebfu t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf h\u1ee3p l\u1ec7 th\u00ec kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u m\u00e0 ch\u1ec9 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

      III. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u<\/h2>\n

      3.1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd<\/h3>\n

      T\u00f9y t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n

        \n
      • T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf.<\/li>\n
      • Gi\u1ea5y t\u1edd ch\u1ee9ng minh t\u01b0 c\u00e1ch ph\u00e1p l\u00fd c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n
      • C\u00e1c t\u00e0i li\u1ec7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/li>\n<\/ul>\n

        3.2. H\u00ecnh th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1<\/h3>\n

        Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n:<\/p>\n

          \n
        • \u0110\u0103ng k\u00fd b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/li>\n
        • \u0110\u0103ng k\u00fd tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf.<\/li>\n
        • Th\u1ef1c hi\u1ec7n th\u00f4ng qua c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng (n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng).<\/li>\n<\/ul>\n

          3.3. C\u01a1 quan ti\u1ebfp nh\u1eadn<\/h3>\n

          H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh.<\/p>\n

          IV. Nh\u1eefng l\u01b0u \u00fd khi \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 ho\u00e0n thu\u1ebf<\/h2>\n

          4.1. Kh\u00f4ng ch\u1edd \u0111\u1ebfn khi n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/h3>\n

          Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00ean th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf ngay khi x\u00e1c \u0111\u1ecbnh m\u00ecnh thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 tr\u00e1nh k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1.<\/p>\n

          4.2. Ki\u1ec3m tra th\u00f4ng tin \u0111\u0103ng k\u00fd<\/h3>\n

          Th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ea7n ch\u00ednh x\u00e1c v\u00e0 th\u1ed1ng nh\u1ea5t v\u1edbi c\u00e1c gi\u1ea5y t\u1edd ph\u00e1p l\u00fd nh\u1eb1m h\u1ea1n ch\u1ebf vi\u1ec7c ph\u1ea3i b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1.<\/p>\n

          4.3. Theo d\u00f5i t\u00ecnh tr\u1ea1ng c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/h3>\n

          Sau khi n\u1ed9p h\u1ed3 s\u01a1, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00ean theo d\u00f5i k\u1ebft qu\u1ea3 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/p>\n

          V. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p<\/h2>\n

          5.1. C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf<\/h3>\n

          C\u00e1 nh\u00e2n ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc khi g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/p>\n

          5.2. T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf<\/h3>\n

          T\u1ed5 ch\u1ee9c c\u1ea7n ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/p>\n

          5.3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd qua c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda<\/h3>\n

          \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd th\u00f4ng qua c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng, th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

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

          6.1. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ngay kh\u00f4ng?<\/h3>\n

          Kh\u00f4ng. Theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/p>\n

          6.2. Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 bao l\u00e2u?<\/h3>\n

          \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh s\u1ed1 ng\u00e0y c\u1ee5 th\u1ec3 m\u00e0 y\u00eau c\u1ea7u ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf<\/strong>.<\/p>\n

          6.3. \u0110\u0103ng k\u00fd thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n tr\u1ef1c tuy\u1ebfn kh\u00f4ng?<\/h3>\n

          C\u00f3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

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

          Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi NNT \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo h\u01b0\u1edbng ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf. \u0110\u00e2y l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c nh\u1eb1m b\u1ea3o \u0111\u1ea3m c\u01a1 quan thu\u1ebf c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin qu\u1ea3n l\u00fd v\u00e0 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng. V\u00ec v\u1eady, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf c\u1ea7n ch\u1ee7 \u0111\u1ed9ng \u0111\u0103ng k\u00fd thu\u1ebf s\u1edbm \u0111\u1ec3 tr\u00e1nh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ebfn \u0111\u1ed9 x\u1eed l\u00fd h\u1ed3 s\u01a1 v\u00e0 quy\u1ec1n l\u1ee3i ho\u00e0n thu\u1ebf c\u1ee7a m\u00ecnh.<\/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.Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi NNT \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 n\u1ed9i dung..<\/p>\n","protected":false},"author":1,"featured_media":16452,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16451","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi NNT \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP\" \/>\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\/thoi-han-dang-ky-thue-lan-dau-doi-voi-nnt-duoc-hoan-thue-chua-co-ma-so-thue\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi NNT \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf[:]\" \/>\n<meta property=\"og:description\" content=\"Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi NNT \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/thoi-han-dang-ky-thue-lan-dau-doi-voi-nnt-duoc-hoan-thue-chua-co-ma-so-thue\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-07T03:33:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-07T103124.269.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/thoi-han-dang-ky-thue-lan-dau-doi-voi-nnt-duoc-hoan-thue-chua-co-ma-so-thue\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/thoi-han-dang-ky-thue-lan-dau-doi-voi-nnt-duoc-hoan-thue-chua-co-ma-so-thue\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi NNT \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf\",\"datePublished\":\"2026-08-07T03:33:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/thoi-han-dang-ky-thue-lan-dau-doi-voi-nnt-duoc-hoan-thue-chua-co-ma-so-thue\\\/\"},\"wordCount\":1600,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/thoi-han-dang-ky-thue-lan-dau-doi-voi-nnt-duoc-hoan-thue-chua-co-ma-so-thue\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-2026-08-07T103124.269.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/thoi-han-dang-ky-thue-lan-dau-doi-voi-nnt-duoc-hoan-thue-chua-co-ma-so-thue\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/thoi-han-dang-ky-thue-lan-dau-doi-voi-nnt-duoc-hoan-thue-chua-co-ma-so-thue\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/thoi-han-dang-ky-thue-lan-dau-doi-voi-nnt-duoc-hoan-thue-chua-co-ma-so-thue\\\/\",\"name\":\"[:vi]Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi NNT \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf[:] - 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