{"id":16502,"date":"2026-08-11T03:10:58","date_gmt":"2026-08-11T03:10:58","guid":{"rendered":"https:\/\/mva.vn\/?p=16502"},"modified":"2026-08-11T03:26:56","modified_gmt":"2026-08-11T03:26:56","slug":"cong-van-5746-ct-cs-diem-moi-thong-tu-89-2026-tt-btc","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cong-van-5746-ct-cs-diem-moi-thong-tu-89-2026-tt-btc\/","title":{"rendered":"C\u00f4ng v\u0103n 5746\/CT-CS gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/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>

C\u00f4ng v\u0103n 5746\/CT-CS gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n k\u1ebf to\u00e1n, doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n c\u1eadp nh\u1eadt trong th\u00e1ng 8\/2026. C\u00f4ng v\u0103n do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 10\/08\/2026 nh\u1eb1m gi\u1edbi thi\u1ec7u, h\u01b0\u1edbng d\u1eabn tri\u1ec3n khai nh\u1eefng n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Nhi\u1ec1u n\u1ed9i dung m\u1edbi li\u00ean quan \u0111\u1ebfn khai thu\u1ebf TNCN theo qu\u00fd, h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed, qu\u1ea3n l\u00fd r\u1ee7i ro, ki\u1ec3m tra thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 bi\u1ec3u m\u1eabu khai thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb th\u00e1ng 7\/2026.<\/em><\/p>\n

I. C\u00f4ng v\u0103n 5746\/CT-CS v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/h2>\n
\"C\u00f4ng
C\u00f4ng v\u0103n 5746\/CT-CS gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/figcaption><\/figure>\n

1.1. C\u00f4ng v\u0103n 5746\/CT-CS \u0111\u01b0\u1ee3c ban h\u00e0nh khi n\u00e0o?<\/h3>\n

Ng\u00e0y 10\/08\/2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 5746\/CT-CS gi\u1edbi thi\u1ec7u n\u1ed9i dung m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. V\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh sau khi Th\u00f4ng t\u01b0 89 \u0111\u00e3 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c nh\u1eb1m gi\u00fap c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1eafm b\u1eaft c\u00e1c quy \u0111\u1ecbnh m\u1edbi.C\u00f4ng v\u0103n c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng trong vi\u1ec7c tri\u1ec3n khai th\u1ed1ng nh\u1ea5t c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.Tuy nhi\u00ean, c\u1ea7n l\u01b0u \u00fd r\u1eb1ng c\u00f4ng v\u0103n c\u00f3 t\u00ednh ch\u1ea5t gi\u1edbi thi\u1ec7u, h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n, c\u00f2n c\u0103n c\u1ee9 ph\u00e1p l\u00fd tr\u1ef1c ti\u1ebfp v\u1eabn l\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/p>\n

1.2. Th\u00f4ng t\u01b0 89\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/h3>\n

Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/6\/2026. Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026. Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n quan tr\u1ecdng t\u1ea1o khung h\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf t\u1eeb th\u00e1ng 7\/2026.<\/p>\n

1.3. Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n c\u1eadp nh\u1eadt<\/h3>\n

C\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn nhi\u1ec1u nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng, g\u1ed3m:<\/p>\n

    \n
  • \n

    Doanh nghi\u1ec7p.<\/p>\n<\/li>\n

  • \n

    T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp.<\/p>\n<\/li>\n

  • \n

    C\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<\/li>\n

  • \n

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

  • \n

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

  • \n

    T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<\/li>\n<\/ul>\n

    Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh khai thu\u1ebf, h\u1ed3 s\u01a1 thu\u1ebf v\u00e0 bi\u1ec3u m\u1eabu \u0111ang s\u1eed d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi.<\/p>\n

    II. Khai thu\u1ebf TNCN theo qu\u00fd t\u1eeb 01\/7\/2026<\/h2>\n

    2.1. Kh\u00f4ng c\u00f2n khai thu\u1ebf TNCN theo th\u00e1ng \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/h3>\n

    M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n khai thu\u1ebf TNCN theo qu\u00fd v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Nh\u01b0 v\u1eady, t\u1eeb 01\/7\/2026, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t ph\u01b0\u01a1ng th\u1ee9c khai thu\u1ebf TNCN \u0111ang th\u1ef1c hi\u1ec7n. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 k\u1ebf to\u00e1n thu\u1ebf.<\/p>\n

    2.2. Doanh nghi\u1ec7p c\u1ea7n thay \u0111\u1ed5i quy tr\u00ecnh k\u00ea khai<\/h3>\n

    Tr\u01b0\u1edbc \u0111\u00e2y, doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf TNCN theo th\u00e1ng ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1edd khai \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng.<\/p>\n

    T\u1eeb 01\/7\/2026, vi\u1ec7c khai thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang khai theo qu\u00fd<\/strong>.<\/p>\n

    K\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt:<\/p>\n

      \n
    • \n

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

    • \n

      Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n<\/li>\n

    • \n

      Ph\u1ea7n m\u1ec1m khai thu\u1ebf.<\/p>\n<\/li>\n

    • \n

      Quy tr\u00ecnh l\u1eadp b\u1ea3ng l\u01b0\u01a1ng.<\/p>\n<\/li>\n

    • \n

      Quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb.<\/p>\n<\/li>\n

    • \n

      H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/p>\n<\/li>\n<\/ul>\n

      2.3. V\u1eabn ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m<\/h3>\n

      Vi\u1ec7c chuy\u1ec3n t\u1eeb khai th\u00e1ng sang khai qu\u00fd kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c b\u1ecf quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m. T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u1eabn th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh. Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n b\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u thu nh\u1eadp v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c theo d\u00f5i \u0111\u1ea7y \u0111\u1ee7 trong t\u1eebng qu\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m.<\/p>\n

      III. H\u1ed3 s\u01a1 v\u00e0 giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c t\u0103ng c\u01b0\u1eddng<\/h2>\n

      3.1. H\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed g\u1ed3m nh\u1eefng g\u00ec?<\/h3>\n

      Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n

      Theo \u0110i\u1ec1u 9, h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed bao g\u1ed3m:<\/p>\n

        \n
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        H\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n<\/li>\n

      • \n

        Ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec7n t\u1eed.<\/p>\n<\/li>\n

      • \n

        V\u0103n b\u1ea3n, th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n kh\u00e1c c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp, g\u1eedi, nh\u1eadn v\u00e0 l\u01b0u tr\u1eef b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/p>\n<\/li>\n<\/ul>\n

        C\u00e1c h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh.<\/p>\n

        3.2. T\u00e0i li\u1ec7u gi\u1ea5y k\u00e8m theo h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed<\/h3>\n

        Tr\u01b0\u1eddng h\u1ee3p th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 c\u00f3 t\u00e0i li\u1ec7u gi\u1ea5y, t\u00e0i li\u1ec7u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i sang d\u1ea1ng \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed. Tuy nhi\u00ean, c\u00f3 ngo\u1ea1i l\u1ec7 \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u, th\u00f4ng tin thu\u1ed9c ph\u1ea1m vi b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh kh\u00f4ng th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y xu h\u01b0\u1edbng qu\u1ea3n l\u00fd thu\u1ebf t\u1eeb th\u00e1ng 7\/2026 ti\u1ebfp t\u1ee5c chuy\u1ec3n m\u1ea1nh sang m\u00f4i tr\u01b0\u1eddng s\u1ed1.<\/p>\n

        3.3. Doanh nghi\u1ec7p c\u1ea7n t\u0103ng c\u01b0\u1eddng l\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed<\/h3>\n

        K\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 c\u1ea7n quan t\u00e2m \u0111\u1ebfn vi\u1ec7c g\u1eedi h\u1ed3 s\u01a1 th\u00e0nh c\u00f4ng.<\/p>\n

        Doanh nghi\u1ec7p c\u00f2n c\u1ea7n b\u1ea3o \u0111\u1ea3m kh\u1ea3 n\u0103ng:<\/p>\n

          \n
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          Tra c\u1ee9u h\u1ed3 s\u01a1.<\/p>\n<\/li>\n

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          L\u01b0u tr\u1eef d\u1eef li\u1ec7u.<\/p>\n<\/li>\n

        • \n

          \u0110\u1ed1i chi\u1ebfu th\u00f4ng tin.<\/p>\n<\/li>\n

        • \n

          Xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/p>\n<\/li>\n

        • \n

          B\u1ea3o \u0111\u1ea3m t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/p>\n<\/li>\n<\/ul>\n

          \u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o quy tr\u00ecnh qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

          IV. Qu\u1ea3n l\u00fd thu\u1ebf theo m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro<\/h2>\n

          4.1. B\u1ed5 sung c\u01a1 ch\u1ebf ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h3>\n

          M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd kh\u00e1c l\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC b\u1ed5 sung c\u01a1 s\u1edf ph\u00e1p l\u00fd cho qu\u1ea3n l\u00fd thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd r\u1ee7i ro<\/strong>.<\/p>\n

          Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n nh\u00f3m d\u1ef1a tr\u00ean nhi\u1ec1u ti\u00eau ch\u00ed nh\u01b0:<\/p>\n

            \n
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            Quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<\/li>\n

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            L\u0129nh v\u1ef1c kinh doanh.<\/p>\n<\/li>\n

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            L\u1ecbch s\u1eed tu\u00e2n th\u1ee7.<\/p>\n<\/li>\n

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            M\u1ee9c \u0111\u1ed9 r\u1ee7i ro.<\/p>\n<\/li>\n

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            T\u00ecnh tr\u1ea1ng k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.<\/p>\n<\/li>\n

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            K\u1ebft qu\u1ea3 ki\u1ec3m tra thu\u1ebf.<\/p>\n<\/li>\n

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            Vi\u1ec7c ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<\/li>\n<\/ul>\n

            4.2. L\u0129nh v\u1ef1c c\u00f3 r\u1ee7i ro cao \u0111\u01b0\u1ee3c ch\u00fa tr\u1ecdng<\/h3>\n

            C\u01a1 ch\u1ebf qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1eb7c bi\u1ec7t c\u00f3 \u00fd ngh\u0129a \u0111\u1ed1i v\u1edbi c\u00e1c l\u0129nh v\u1ef1c nh\u01b0:<\/p>\n

              \n
            • \n

              Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/p>\n<\/li>\n

            • \n

              Kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1.<\/p>\n<\/li>\n

            • \n

              Giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi.<\/p>\n<\/li>\n

            • \n

              C\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro thu\u1ebf cao.<\/p>\n<\/li>\n<\/ul>\n

              C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 d\u1ef1a tr\u00ean d\u1eef li\u1ec7u \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

              4.3. Doanh nghi\u1ec7p c\u1ea7n ch\u00fa tr\u1ecdng l\u1ecbch s\u1eed tu\u00e2n th\u1ee7<\/h3>\n

              Qu\u1ea3n l\u00fd thu\u1ebf d\u1ef1a tr\u00ean r\u1ee7i ro khi\u1ebfn vi\u1ec7c k\u00ea khai \u0111\u00fang v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n ng\u00e0y c\u00e0ng quan tr\u1ecdng.<\/p>\n

              Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra:<\/p>\n

                \n
              • \n

                T\u1edd khai thu\u1ebf.<\/p>\n<\/li>\n

              • \n

                S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n<\/li>\n

              • \n

                Ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n<\/li>\n

              • \n

                H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<\/li>\n

              • \n

                H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/p>\n<\/li>\n

              • \n

                H\u1ed3 s\u01a1 mi\u1ec5n, gi\u1ea3m thu\u1ebf.<\/p>\n<\/li>\n

              • \n

                T\u00ecnh tr\u1ea1ng ch\u1ea5p h\u00e0nh k\u1ebft lu\u1eadn ki\u1ec3m tra.<\/p>\n<\/li>\n<\/ul>\n

                Vi\u1ec7c duy tr\u00ec d\u1eef li\u1ec7u thu\u1ebf ch\u00ednh x\u00e1c gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                V. Ki\u1ec3m tra thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed<\/h2>\n

                5.1. L\u1ea7n \u0111\u1ea7u c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 h\u01a1n cho ki\u1ec3m tra \u0111i\u1ec7n t\u1eed<\/h3>\n

                Th\u00f4ng t\u01b0 89\/2026\/TT-BTC b\u1ed5 sung c\u01a1 s\u1edf ph\u00e1p l\u00fd cho ki\u1ec3m tra thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.Theo \u0111\u00f3, ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tri\u1ec3n khai tr\u00ean d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.Vi\u1ec7c n\u00e0y gi\u00fap gi\u1ea3m th\u1eddi gian v\u00e0 chi ph\u00ed, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf vi\u1ec7c ph\u1ea3i ti\u1ebfp x\u00fac tr\u1ef1c ti\u1ebfp trong m\u1ed9t s\u1ed1 kh\u00e2u c\u1ee7a qu\u00e1 tr\u00ecnh ki\u1ec3m tra.<\/p>\n

                5.2. C\u00f3 th\u1ec3 gi\u1ea3i tr\u00ecnh v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed<\/h3>\n

                Trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra, vi\u1ec7c:<\/p>\n

                  \n
                • \n

                  Gi\u1ea3i tr\u00ecnh.<\/p>\n<\/li>\n

                • \n

                  Cung c\u1ea5p h\u1ed3 s\u01a1.<\/p>\n<\/li>\n

                • \n

                  Trao \u0111\u1ed5i th\u00f4ng tin.<\/p>\n<\/li>\n

                • \n

                  L\u1eadp bi\u00ean b\u1ea3n.<\/p>\n<\/li>\n

                • \n

                  Ban h\u00e0nh v\u0103n b\u1ea3n x\u1eed l\u00fd.<\/p>\n<\/li>\n<\/ul>\n

                  c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh.<\/p>\n

                  \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i qu\u1ea3n l\u00fd d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 thu\u1ebf m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng.<\/p>\n

                  5.3. Khi n\u00e0o c\u00f3 th\u1ec3 chuy\u1ec3n sang ki\u1ec3m tra tr\u1ef1c ti\u1ebfp?<\/h3>\n

                  N\u1ebfu d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 k\u1ebft lu\u1eadn ho\u1eb7c c\u1ea7n x\u00e1c minh th\u1ef1c t\u1ebf, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 chuy\u1ec3n sang ki\u1ec3m tra tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.Do \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng n\u00ean hi\u1ec3u ki\u1ec3m tra \u0111i\u1ec7n t\u1eed l\u00e0 vi\u1ec7c c\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng y\u00eau c\u1ea7u cung c\u1ea5p h\u1ed3 s\u01a1.Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb kh\u1ea3 n\u0103ng cung c\u1ea5p h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed.<\/p>\n

                  VI. Nh\u1eefng thay \u0111\u1ed5i k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd t\u1eeb 01\/7\/2026<\/h2>\n

                  6.1. Thay \u0111\u1ed5i bi\u1ec3u m\u1eabu khai thu\u1ebf<\/h3>\n

                  Th\u00f4ng t\u01b0 89\/2026\/TT-BTC thay th\u1ebf m\u1ed9t s\u1ed1 bi\u1ec3u m\u1eabu khai thu\u1ebf.\u0110\u00e1ng ch\u00fa \u00fd l\u00e0 c\u00e1c m\u1eabu d\u00e0nh cho h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh.Theo \u0110i\u1ec1u 99, m\u1ed9t s\u1ed1 m\u1eabu t\u1ea1i Th\u00f4ng t\u01b0 50\/2026\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 18\/2026\/TT-BTC \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng c\u00e1c m\u1eabu t\u01b0\u01a1ng \u1ee9ng t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.K\u1ebf to\u00e1n v\u00e0 h\u1ed9 kinh doanh c\u1ea7n ki\u1ec3m tra \u0111\u00fang m\u1eabu tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n

                  6.2. B\u00e3i b\u1ecf m\u1ed9t s\u1ed1 th\u00f4ng t\u01b0 v\u1ec1 thu\u1ebf<\/h3>\n

                  Th\u00f4ng t\u01b0 89\/2026\/TT-BTC c\u0169ng b\u00e3i b\u1ecf m\u1ed9t s\u1ed1 th\u00f4ng t\u01b0 v\u1ec1 thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026.\u0110i\u1ec1u n\u00e0y nh\u1eb1m \u0111\u1ed3ng b\u1ed9 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng m\u00e1y m\u00f3c c\u00e1c m\u1eabu bi\u1ec3u ho\u1eb7c c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf, b\u00e3i b\u1ecf.<\/p>\n

                  6.3. H\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc 01\/7\/2026 x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/h3>\n

                  \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026<\/strong>, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo m\u1eabu bi\u1ec3u \u00e1p d\u1ee5ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c.C\u00e1c quy\u1ebft \u0111\u1ecbnh, th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo n\u1ed9i dung \u0111\u00e3 ban h\u00e0nh cho \u0111\u1ebfn khi h\u1ebft th\u1eddi h\u1ea1n ho\u1eb7c h\u1ebft hi\u1ec7u l\u1ef1c.\u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi x\u1eed l\u00fd h\u1ed3 s\u01a1 chuy\u1ec3n ti\u1ebfp gi\u1eefa hai giai \u0111o\u1ea1n.<\/p>\n

                  6.4. V\u00ed d\u1ee5 doanh nghi\u1ec7p chuy\u1ec3n k\u1ef3 khai TNCN<\/h3>\n

                  C\u00f4ng ty A tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026 \u0111ang th\u1ef1c hi\u1ec7n khai thu\u1ebf TNCN theo th\u00e1ng.<\/p>\n

                  T\u1eeb 01\/7\/2026, doanh nghi\u1ec7p chuy\u1ec3n sang khai thu\u1ebf TNCN theo qu\u00fd \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n

                  K\u1ebf to\u00e1n c\u1ea7n:<\/p>\n

                  B\u01b0\u1edbc 1:<\/strong> Ki\u1ec3m tra k\u1ef3 khai thu\u1ebf \u0111ang \u00e1p d\u1ee5ng.<\/p>\n

                  B\u01b0\u1edbc 2:<\/strong> X\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf thu\u1ed9c giai \u0111o\u1ea1n tr\u01b0\u1edbc hay sau 01\/7\/2026.<\/p>\n

                  B\u01b0\u1edbc 3:<\/strong> S\u1eed d\u1ee5ng \u0111\u00fang m\u1eabu h\u1ed3 s\u01a1 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

                  B\u01b0\u1edbc 4:<\/strong> C\u1eadp nh\u1eadt l\u1ecbch khai thu\u1ebf theo qu\u00fd.<\/p>\n

                  B\u01b0\u1edbc 5:<\/strong> Ti\u1ebfp t\u1ee5c theo d\u00f5i s\u1ed1 li\u1ec7u \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n n\u0103m.<\/p>\n

                  6.5. L\u01b0u \u00fd cho k\u1ebf to\u00e1n<\/h3>\n

                  Sau C\u00f4ng v\u0103n 5746\/CT-CS, k\u1ebf to\u00e1n n\u00ean r\u00e0 so\u00e1t \u00edt nh\u1ea5t 5 nh\u00f3m n\u1ed9i dung:<\/p>\n

                    \n
                  • \n

                    Ph\u01b0\u01a1ng ph\u00e1p khai thu\u1ebf TNCN.<\/p>\n<\/li>\n

                  • \n

                    M\u1eabu h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n<\/li>\n

                  • \n

                    H\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/p>\n<\/li>\n

                  • \n

                    D\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd r\u1ee7i ro.<\/p>\n<\/li>\n

                  • \n

                    Quy tr\u00ecnh chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 khi ki\u1ec3m tra thu\u1ebf.<\/p>\n<\/li>\n<\/ul>\n

                    Vi\u1ec7c r\u00e0 so\u00e1t s\u1edbm gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng s\u1eed d\u1ee5ng sai m\u1eabu ho\u1eb7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u0169 cho k\u1ef3 t\u00ednh thu\u1ebf m\u1edbi.<\/p>\n

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

                    C\u00f4ng v\u0103n 5746\/CT-CS ng\u00e0y 10\/08\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf l\u00e0 t\u00e0i li\u1ec7u \u0111\u00e1ng ch\u00fa \u00fd gi\u00fap doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1eadp nh\u1eadt c\u00e1c n\u1ed9i dung m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 v\u00e0 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/p>\n

                    Nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m khai thu\u1ebf TNCN theo qu\u00fd \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; t\u0103ng c\u01b0\u1eddng giao d\u1ecbch v\u00e0 h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed; thay \u0111\u1ed5i m\u1ed9t s\u1ed1 bi\u1ec3u m\u1eabu khai thu\u1ebf; \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf theo r\u1ee7i ro v\u00e0 b\u1ed5 sung c\u01a1 s\u1edf ph\u00e1p l\u00fd cho ki\u1ec3m tra thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/p>\n

                    \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c quan tr\u1ecdng kh\u00f4ng ch\u1ec9 l\u00e0 \u0111\u1ecdc v\u0103n b\u1ea3n m\u00e0 c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh k\u1ebf to\u00e1n, l\u1ecbch khai thu\u1ebf, m\u1eabu bi\u1ec3u v\u00e0 h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef h\u1ed3 s\u01a1. \u0110\u1eb7c bi\u1ec7t, v\u1edbi c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc v\u00e0 sau ng\u00e0y 01\/7\/2026, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng \u0111\u1ec3 tr\u00e1nh s\u1eed d\u1ee5ng nh\u1ea7m quy \u0111\u1ecbnh ho\u1eb7c m\u1eabu bi\u1ec3u.<\/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. 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