{"id":16581,"date":"2026-08-17T03:01:16","date_gmt":"2026-08-17T03:01:16","guid":{"rendered":"https:\/\/mva.vn\/?p=16581"},"modified":"2026-08-17T03:01:16","modified_gmt":"2026-08-17T03:01:16","slug":"cong-van-7588-tho-nvdtpc-thong-tu-89-2026","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cong-van-7588-tho-nvdtpc-thong-tu-89-2026\/","title":{"rendered":"C\u00f4ng v\u0103n 7588\/THO-NVDTPC: \u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/16581\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">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><p class=\"ai-optimize-7 ai-optimize-introduction\" data-start=\"78\" data-end=\"449\"><em>Ng\u00e0y 13\/8\/2026, Thu\u1ebf t\u1ec9nh Thanh H\u00f3a ban h\u00e0nh C\u00f4ng v\u0103n 7588\/THO-NVDTPC gi\u1edbi thi\u1ec7u c\u00e1c n\u1ed9i dung m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, v\u1edbi nhi\u1ec1u thay \u0111\u1ed5i v\u1ec1 giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed, khai thu\u1ebf, ho\u00e0n thu\u1ebf, qu\u1ea3n l\u00fd n\u1ee3 v\u00e0 ki\u1ec3m tra thu\u1ebf.<\/em><\/p>\n<h2 class=\"ai-optimize-8\" data-section-id=\"1xh2kex\" data-start=\"451\" data-end=\"504\">I. C\u00f4ng v\u0103n 7588\/THO-NVDTPC \u0111\u01b0\u1ee3c ban h\u00e0nh khi n\u00e0o?<\/h2>\n<figure id=\"attachment_16582\" aria-describedby=\"caption-attachment-16582\" style=\"width: 900px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-16582\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-17T095719.869.png\" alt=\"C\u00f4ng v\u0103n 7588\/THO-NVDTPC: \u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf\" width=\"900\" height=\"603\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-17T095719.869.png 900w, https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-17T095719.869-597x400.png 597w, https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-17T095719.869-768x515.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption id=\"caption-attachment-16582\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 7588\/THO-NVDTPC: \u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/figcaption><\/figure>\n<h3 class=\"ai-optimize-9\" data-section-id=\"1f5eo0d\" data-start=\"506\" data-end=\"548\">1.1. N\u1ed9i dung C\u00f4ng v\u0103n 7588\/THO-NVDTPC<\/h3>\n<p class=\"ai-optimize-10\" data-start=\"550\" data-end=\"755\">Ng\u00e0y 13\/8\/2026, Thu\u1ebf t\u1ec9nh Thanh H\u00f3a ban h\u00e0nh C\u00f4ng v\u0103n 7588\/THO-NVDTPC g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n \u0111\u1ec3 gi\u1edbi thi\u1ec7u nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/6\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026. V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn 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.<\/p>\n<h3 class=\"ai-optimize-12\" data-section-id=\"l8554r\" data-start=\"997\" data-end=\"1050\">1.2. C\u00f4ng v\u0103n gi\u1edbi thi\u1ec7u nh\u1eefng nh\u00f3m n\u1ed9i dung n\u00e0o?<\/h3>\n<p class=\"ai-optimize-13\" data-start=\"1052\" data-end=\"1154\">Theo C\u00f4ng v\u0103n 7588, c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 89 \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u theo <strong data-start=\"1122\" data-end=\"1148\">10 nh\u00f3m n\u1ed9i dung ch\u00ednh<\/strong>, g\u1ed3m:<\/p>\n<ol data-start=\"1156\" data-end=\"1735\">\n<li class=\"ai-optimize-14\" data-section-id=\"1qxyd9e\" data-start=\"1156\" data-end=\"1174\">Quy \u0111\u1ecbnh chung.<\/li>\n<li class=\"ai-optimize-15\" data-section-id=\"486m8l\" data-start=\"1175\" data-end=\"1215\">Giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<li class=\"ai-optimize-16\" data-section-id=\"zwoycy\" data-start=\"1216\" data-end=\"1302\">Khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c; t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c; ph\u00e2n b\u1ed5 thu\u1ebf, kho\u1ea3n thu kh\u00e1c.<\/li>\n<li class=\"ai-optimize-17\" data-section-id=\"tt29v8\" data-start=\"1303\" data-end=\"1398\">N\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c; gia h\u1ea1n n\u1ed9p thu\u1ebf; ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n n\u00e0y.<\/li>\n<li class=\"ai-optimize-18\" data-section-id=\"93nxae\" data-start=\"1399\" data-end=\"1420\">Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/li>\n<li class=\"ai-optimize-19\" data-section-id=\"1mvh9fx\" data-start=\"1421\" data-end=\"1495\">Mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf; n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3; khoanh v\u00e0 x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3.<\/li>\n<li class=\"ai-optimize-20\" data-section-id=\"14dgvxg\" data-start=\"1496\" data-end=\"1581\">Ki\u1ec3m tra thu\u1ebf, ki\u1ec3m tra v\u00e0 gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.<\/li>\n<li class=\"ai-optimize-21\" data-section-id=\"z3wg8u\" data-start=\"1582\" data-end=\"1649\">K\u1ebft n\u1ed1i, trao \u0111\u1ed5i th\u00f4ng tin v\u00e0 d\u1eef li\u1ec7u b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/li>\n<li class=\"ai-optimize-22\" data-section-id=\"1x01u6q\" data-start=\"1650\" data-end=\"1672\">M\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 kh\u00e1c.<\/li>\n<li class=\"ai-optimize-23\" data-section-id=\"3bvmq6\" data-start=\"1673\" data-end=\"1735\">\u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh.<\/li>\n<\/ol>\n<h2 class=\"ai-optimize-24\" data-section-id=\"1w3ugjm\" data-start=\"1737\" data-end=\"1770\">II. \u0110i\u1ec3m m\u1edbi v\u1ec1 quy \u0111\u1ecbnh chung<\/h2>\n<h3 class=\"ai-optimize-25\" data-section-id=\"1gm4u83\" data-start=\"1772\" data-end=\"1805\">2.1. S\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 thu\u1eadt ng\u1eef<\/h3>\n<p class=\"ai-optimize-26\" data-start=\"1807\" data-end=\"1891\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 thu\u1eadt ng\u1eef \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n<p class=\"ai-optimize-27\" data-start=\"1893\" data-end=\"2030\">\u0110\u00e1ng ch\u00fa \u00fd, thu\u1eadt ng\u1eef <strong data-start=\"1915\" data-end=\"1925\">\u201ct\u1ec9nh\u201d<\/strong> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng bao g\u1ed3m \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p t\u1ec9nh, g\u1ed3m t\u1ec9nh v\u00e0 th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng.<\/p>\n<p class=\"ai-optimize-28\" data-start=\"2032\" data-end=\"2205\">Th\u00f4ng t\u01b0 c\u0169ng s\u1eeda \u0111\u1ed5i thu\u1eadt ng\u1eef <strong data-start=\"2064\" data-end=\"2091\">\u201cthi\u1ec7t h\u1ea1i v\u1ec1 v\u1eadt ch\u1ea5t\u201d<\/strong> nh\u1eb1m b\u1ea3o \u0111\u1ea3m th\u1ed1ng nh\u1ea5t v\u1edbi B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 v\u00e0 h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt li\u00ean quan.<\/p>\n<h3 class=\"ai-optimize-29\" data-section-id=\"1u02eyg\" data-start=\"2207\" data-end=\"2260\">2.2. B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h3>\n<p class=\"ai-optimize-30\" data-start=\"2262\" data-end=\"2297\">\u0110\u00e2y l\u00e0 m\u1ed9t n\u1ed9i dung m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd.<\/p>\n<p class=\"ai-optimize-31\" data-start=\"2299\" data-end=\"2377\">Th\u00f4ng t\u01b0 89 b\u1ed5 sung <strong data-start=\"2319\" data-end=\"2376\">\u0110i\u1ec1u 4 v\u1ec1 ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf<\/strong>.<\/p>\n<p class=\"ai-optimize-32\" data-start=\"2379\" data-end=\"2407\">Vi\u1ec7c ph\u00e2n nh\u00f3m nh\u1eb1m ph\u1ee5c v\u1ee5:<\/p>\n<ul data-start=\"2409\" data-end=\"2598\">\n<li class=\"ai-optimize-33\" data-section-id=\"1omvjth\" data-start=\"2409\" data-end=\"2435\">X\u00e1c \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean;<\/li>\n<li class=\"ai-optimize-34\" data-section-id=\"1l4kq9t\" data-start=\"2436\" data-end=\"2469\">Ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf;<\/li>\n<li class=\"ai-optimize-35\" data-section-id=\"9lbvoj\" data-start=\"2470\" data-end=\"2506\">\u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p;<\/li>\n<li class=\"ai-optimize-36\" data-section-id=\"1qtfhxo\" data-start=\"2507\" data-end=\"2535\">Ph\u00e2n t\u00edch m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7;<\/li>\n<li class=\"ai-optimize-37\" data-section-id=\"1sbiyhb\" data-start=\"2536\" data-end=\"2564\">\u0110\u00e1nh gi\u00e1 l\u1ecbch s\u1eed tu\u00e2n th\u1ee7;<\/li>\n<li class=\"ai-optimize-38\" data-section-id=\"1iu37ld\" data-start=\"2565\" data-end=\"2598\">\u0110\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/li>\n<\/ul>\n<p class=\"ai-optimize-39\" data-start=\"2600\" data-end=\"2814\">Ti\u00eau ch\u00ed ph\u00e2n nh\u00f3m \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean nhi\u1ec1u y\u1ebfu t\u1ed1 nh\u01b0 \u0111\u1ecba b\u00e0n, lo\u1ea1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, quy m\u00f4, ng\u00e0nh ngh\u1ec1, lo\u1ea1i h\u00ecnh ph\u00e1p l\u00fd, c\u01a1 c\u1ea5u s\u1edf h\u1eefu, m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro.<\/p>\n<p class=\"ai-optimize-40\" data-start=\"2816\" data-end=\"3011\">\u0110i\u1ec3m n\u00e0y c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u1ecbnh h\u01b0\u1edbng <strong data-start=\"2863\" data-end=\"2895\">qu\u1ea3n l\u00fd thu\u1ebf d\u1ef1a tr\u00ean r\u1ee7i ro<\/strong>, \u0111\u1ed3ng th\u1eddi c\u1ea7n \u0111\u01b0\u1ee3c nh\u00ecn c\u00f9ng v\u1edbi Th\u00f4ng t\u01b0 94\/2026\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<h2 class=\"ai-optimize-41\" data-section-id=\"1tmt5bz\" data-start=\"3013\" data-end=\"3069\">III. \u0110i\u1ec3m m\u1edbi v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf<\/h2>\n<h3 class=\"ai-optimize-42\" data-section-id=\"dkscxl\" data-start=\"3071\" data-end=\"3120\">3.1. \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed<\/h3>\n<p class=\"ai-optimize-43\" data-start=\"3122\" data-end=\"3310\">Th\u00f4ng t\u01b0 89 b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng <strong data-start=\"3167\" data-end=\"3198\">t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed<\/strong> \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia.<\/p>\n<p class=\"ai-optimize-44\" data-start=\"3312\" data-end=\"3320\">Theo \u0111\u00f3:<\/p>\n<ul data-start=\"3322\" data-end=\"3511\">\n<li class=\"ai-optimize-45\" data-section-id=\"99pmee\" data-start=\"3322\" data-end=\"3441\">C\u00f4ng d\u00e2n Vi\u1ec7t Nam thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u1ea5p t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed m\u1ee9c \u0111\u1ed9 02.<\/li>\n<li class=\"ai-optimize-46\" data-section-id=\"185gmvc\" data-start=\"3442\" data-end=\"3511\">Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p class=\"ai-optimize-47\" data-start=\"3513\" data-end=\"3690\">Vi\u1ec7c n\u00e0y t\u1ea1o thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u1eadp nh\u1eadt, thay \u0111\u1ed5i th\u00f4ng tin v\u00e0 th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed.<\/p>\n<h3 class=\"ai-optimize-48\" data-section-id=\"agmr76\" data-start=\"3692\" data-end=\"3737\">3.2. Thay \u0111\u1ed5i th\u1eddi h\u1ea1n c\u1eadp nh\u1eadt th\u00f4ng tin<\/h3>\n<p class=\"ai-optimize-49\" data-start=\"3739\" data-end=\"3872\">M\u1ed9t \u0111i\u1ec3m k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p c\u1ea7n nh\u1edb l\u00e0 th\u1eddi h\u1ea1n c\u1eadp nh\u1eadt thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf. Quy \u0111\u1ecbnh m\u1edbi chuy\u1ec3n t\u1eeb vi\u1ec7c c\u1eadp nh\u1eadt \u201ckhi c\u00f3 thay \u0111\u1ed5i\u201d sang y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n trong 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i. Do \u0111\u00f3, khi c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin li\u00ean quan \u0111\u1ebfn giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt \u0111\u00fang th\u1eddi h\u1ea1n.<\/p>\n<h3 class=\"ai-optimize-52\" data-section-id=\"jio7yt\" data-start=\"4175\" data-end=\"4231\">3.3. R\u00e0 so\u00e1t tr\u01b0\u1eddng h\u1ee3p ng\u1eebng giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/h3>\n<p class=\"ai-optimize-53\" data-start=\"4233\" data-end=\"4328\">Th\u00f4ng t\u01b0 89 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng th\u1ef1c hi\u1ec7n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed. \u0110\u00e1ng ch\u00fa \u00fd, quy \u0111\u1ecbnh m\u1edbi lo\u1ea1i tr\u1eeb m\u1ed9t tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 b\u1ecb th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd nh\u01b0ng sau \u0111\u00f3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh. Ngo\u00e0i ra, m\u1ed9t s\u1ed1 th\u1ee7 t\u1ee5c \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a, trong \u0111\u00f3 c\u00f3 vi\u1ec7c <strong data-start=\"4661\" data-end=\"4704\">b\u1ecf quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong> v\u00e0 b\u1ecf quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn th\u00f4ng tin thay \u0111\u1ed5i, b\u1ed5 sung.<\/p>\n<h2 class=\"ai-optimize-56\" data-section-id=\"1kauf3k\" data-start=\"4861\" data-end=\"4916\">IV. \u0110i\u1ec3m m\u1edbi v\u1ec1 khai thu\u1ebf, t\u00ednh thu\u1ebf v\u00e0 ph\u00e2n b\u1ed5 thu\u1ebf<\/h2>\n<h3 class=\"ai-optimize-57\" data-section-id=\"u4yl47\" data-start=\"4918\" data-end=\"4953\">4.1. C\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng m\u1eabu bi\u1ec3u<\/h3>\n<p class=\"ai-optimize-58\" data-start=\"4955\" data-end=\"5065\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC ban h\u00e0nh h\u1ec7 th\u1ed1ng ph\u1ee5 l\u1ee5c, bi\u1ec3u m\u1eabu m\u1edbi ph\u1ee5c v\u1ee5 khai thu\u1ebf v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p class=\"ai-optimize-59\" data-start=\"5067\" data-end=\"5131\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i c\u00e1c m\u1eabu \u0111ang s\u1eed d\u1ee5ng, \u0111\u1eb7c bi\u1ec7t v\u1edbi:<\/p>\n<ul data-start=\"5133\" data-end=\"5293\">\n<li class=\"ai-optimize-60\" data-section-id=\"1hjaunb\" data-start=\"5133\" data-end=\"5153\">T\u1edd khai thu\u1ebf GTGT;<\/li>\n<li class=\"ai-optimize-61\" data-section-id=\"1h8ucmv\" data-start=\"5154\" data-end=\"5174\">T\u1edd khai thu\u1ebf TNDN;<\/li>\n<li class=\"ai-optimize-62\" data-section-id=\"1h8ubsg\" data-start=\"5175\" data-end=\"5195\">T\u1edd khai thu\u1ebf TNCN;<\/li>\n<li class=\"ai-optimize-63\" data-section-id=\"45boj5\" data-start=\"5196\" data-end=\"5243\">H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/li>\n<li class=\"ai-optimize-64\" data-section-id=\"1wes32t\" data-start=\"5244\" data-end=\"5274\">H\u1ed3 s\u01a1 ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf;<\/li>\n<li class=\"ai-optimize-65\" data-section-id=\"3yfdkg\" data-start=\"5275\" data-end=\"5293\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/li>\n<\/ul>\n<p class=\"ai-optimize-66\" data-start=\"5295\" data-end=\"5478\">Th\u00f4ng t\u01b0 89 l\u00e0 v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 v\u00e0 \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 thay th\u1ebf h\u1ec7 th\u1ed1ng h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd thu\u1ebf tr\u01b0\u1edbc \u0111\u00e2y trong ph\u1ea1m vi t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h3 class=\"ai-optimize-67\" data-section-id=\"daxeuu\" data-start=\"5480\" data-end=\"5524\">4.2. L\u01b0u \u00fd khi khai thu\u1ebf t\u1eeb th\u00e1ng 7\/2026<\/h3>\n<p class=\"ai-optimize-68\" data-start=\"5526\" data-end=\"5590\">K\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec3 l\u1ef1a ch\u1ecdn m\u1eabu.<\/p>\n<p class=\"ai-optimize-69\" data-start=\"5592\" data-end=\"5605\">C\u1ea7n x\u00e1c \u0111\u1ecbnh:<\/p>\n<p class=\"ai-optimize-70\" data-start=\"5607\" data-end=\"5688\"><strong data-start=\"5607\" data-end=\"5688\">K\u1ef3 t\u00ednh thu\u1ebf \u2192 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng \u2192 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp \u2192 m\u1eabu bi\u1ec3u t\u01b0\u01a1ng \u1ee9ng.<\/strong><\/p>\n<p class=\"ai-optimize-71\" data-start=\"5690\" data-end=\"5792\">\u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026.<\/p>\n<h2 class=\"ai-optimize-72\" data-section-id=\"1fj96kf\" data-start=\"5794\" data-end=\"5846\">V. \u0110i\u1ec3m m\u1edbi v\u1ec1 n\u1ed9p thu\u1ebf, gia h\u1ea1n v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p<\/h2>\n<p class=\"ai-optimize-73\" data-start=\"5848\" data-end=\"5895\">Th\u00f4ng t\u01b0 89 ti\u1ebfp t\u1ee5c h\u01b0\u1edbng d\u1eabn c\u00e1c n\u1ed9i dung v\u1ec1:<\/p>\n<ul data-start=\"5897\" data-end=\"6081\">\n<li class=\"ai-optimize-74\" data-section-id=\"kis4qk\" data-start=\"5897\" data-end=\"5930\">N\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c;<\/li>\n<li class=\"ai-optimize-75\" data-section-id=\"gxd7re\" data-start=\"5931\" data-end=\"5950\">Gia h\u1ea1n n\u1ed9p thu\u1ebf;<\/li>\n<li class=\"ai-optimize-76\" data-section-id=\"1q9qzv1\" data-start=\"5951\" data-end=\"5967\">Ti\u1ec1n ch\u1eadm n\u1ed9p;<\/li>\n<li class=\"ai-optimize-77\" data-section-id=\"yxeato\" data-start=\"5968\" data-end=\"5980\">Ti\u1ec1n ph\u1ea1t;<\/li>\n<li class=\"ai-optimize-78\" data-section-id=\"lmbx1v\" data-start=\"5981\" data-end=\"5999\">X\u1eed l\u00fd ti\u1ec1n thu\u1ebf;<\/li>\n<li class=\"ai-optimize-79\" data-section-id=\"1hydiy1\" data-start=\"6000\" data-end=\"6022\">X\u1eed l\u00fd ti\u1ec1n ch\u1eadm n\u1ed9p;<\/li>\n<li class=\"ai-optimize-80\" data-section-id=\"1hr7r7k\" data-start=\"6023\" data-end=\"6081\">X\u1eed l\u00fd ti\u1ec1n ph\u1ea1t.<\/li>\n<\/ul>\n<p class=\"ai-optimize-81\" data-start=\"6083\" data-end=\"6199\">Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i ri\u00eang t\u1eebng kho\u1ea3n ngh\u0129a v\u1ee5 \u0111\u1ec3 tr\u00e1nh nh\u1ea7m gi\u1eefa s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t.<\/p>\n<p class=\"ai-optimize-82\" data-start=\"6201\" data-end=\"6334\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n, c\u1ea7n ki\u1ec3m tra \u0111\u1ed3ng th\u1eddi <strong data-start=\"6257\" data-end=\"6333\">\u0111\u1ed1i t\u01b0\u1ee3ng, kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n, th\u1eddi gian gia h\u1ea1n v\u00e0 h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n<\/strong>.<\/p>\n<h2 class=\"ai-optimize-83\" data-section-id=\"1pa4la5\" data-start=\"6336\" data-end=\"6372\">VI. \u0110i\u1ec3m m\u1edbi v\u1ec1 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf<\/h2>\n<p class=\"ai-optimize-84\" data-start=\"6374\" data-end=\"6434\">Th\u00f4ng t\u01b0 89 c\u00f3 nh\u00f3m quy \u0111\u1ecbnh ri\u00eang v\u1ec1 <strong data-start=\"6412\" data-end=\"6433\">th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf<\/strong>.<\/p>\n<p class=\"ai-optimize-85\" data-start=\"6436\" data-end=\"6504\">Khi l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu th\u1ed1ng nh\u1ea5t gi\u1eefa:<\/p>\n<ul data-start=\"6506\" data-end=\"6640\">\n<li class=\"ai-optimize-86\" data-section-id=\"1dz19zb\" data-start=\"6506\" data-end=\"6521\">T\u1edd khai thu\u1ebf;<\/li>\n<li class=\"ai-optimize-87\" data-section-id=\"xp8gfr\" data-start=\"6522\" data-end=\"6532\">H\u00f3a \u0111\u01a1n;<\/li>\n<li class=\"ai-optimize-88\" data-section-id=\"1dlxb9k\" data-start=\"6533\" data-end=\"6555\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n;<\/li>\n<li class=\"ai-optimize-89\" data-section-id=\"1l8dlf9\" data-start=\"6556\" data-end=\"6569\">S\u1ed5 k\u1ebf to\u00e1n;<\/li>\n<li class=\"ai-optimize-90\" data-section-id=\"1youhcf\" data-start=\"6570\" data-end=\"6590\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/li>\n<li class=\"ai-optimize-91\" data-section-id=\"hjocsc\" data-start=\"6591\" data-end=\"6640\">Ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn kho\u1ea3n thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/li>\n<\/ul>\n<p class=\"ai-optimize-92\" data-start=\"6642\" data-end=\"6787\">Vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng d\u1ef1a nhi\u1ec1u h\u01a1n v\u00e0o d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed khi\u1ebfn doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng t\u00ednh ch\u00ednh x\u00e1c v\u00e0 th\u1ed1ng nh\u1ea5t c\u1ee7a d\u1eef li\u1ec7u.<\/p>\n<h2 class=\"ai-optimize-93\" data-section-id=\"1n7ypq2\" data-start=\"6789\" data-end=\"6841\">VII. \u0110i\u1ec3m m\u1edbi v\u1ec1 mi\u1ec5n, gi\u1ea3m v\u00e0 x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ee3<\/h2>\n<p class=\"ai-optimize-94\" data-start=\"6843\" data-end=\"6893\">Th\u00f4ng t\u01b0 89 h\u01b0\u1edbng d\u1eabn nh\u00f3m n\u1ed9i dung li\u00ean quan \u0111\u1ebfn:<\/p>\n<h3 class=\"ai-optimize-95\" data-section-id=\"1xifc7p\" data-start=\"6895\" data-end=\"6919\">7.1. Mi\u1ec5n, gi\u1ea3m thu\u1ebf<\/h3>\n<p class=\"ai-optimize-96\" data-start=\"6921\" data-end=\"7022\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf c\u1ea7n th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h3 class=\"ai-optimize-97\" data-section-id=\"1lfyikg\" data-start=\"7024\" data-end=\"7053\">7.2. N\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3<\/h3>\n<p class=\"ai-optimize-98\" data-start=\"7055\" data-end=\"7160\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh.<\/p>\n<h3 class=\"ai-optimize-99\" data-section-id=\"ck9ios\" data-start=\"7162\" data-end=\"7197\">7.3. Khoanh v\u00e0 x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3<\/h3>\n<p class=\"ai-optimize-100\" data-start=\"7199\" data-end=\"7226\">Th\u00f4ng t\u01b0 c\u0169ng h\u01b0\u1edbng d\u1eabn v\u1ec1:<\/p>\n<ul data-start=\"7228\" data-end=\"7297\">\n<li class=\"ai-optimize-101\" data-section-id=\"2aczip\" data-start=\"7228\" data-end=\"7250\">Khoanh ti\u1ec1n thu\u1ebf n\u1ee3;<\/li>\n<li class=\"ai-optimize-102\" data-section-id=\"4r41jk\" data-start=\"7251\" data-end=\"7270\">X\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3;<\/li>\n<li class=\"ai-optimize-103\" data-section-id=\"1lw7lcq\" data-start=\"7271\" data-end=\"7279\">H\u1ed3 s\u01a1;<\/li>\n<li class=\"ai-optimize-104\" data-section-id=\"1punw2z\" data-start=\"7280\" data-end=\"7297\">Tr\u00ecnh t\u1ef1 x\u1eed l\u00fd.<\/li>\n<\/ul>\n<p class=\"ai-optimize-105\" data-start=\"7299\" data-end=\"7499\">\u0110\u00e2y l\u00e0 nh\u00f3m n\u1ed9i dung doanh nghi\u1ec7p c\u00f3 s\u1ed1 thu\u1ebf n\u1ee3 c\u1ea7n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m. C\u00f4ng v\u0103n 7588 c\u0169ng x\u00e1c \u0111\u1ecbnh \u0111\u00e2y l\u00e0 m\u1ed9t trong c\u00e1c nh\u00f3m n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a Th\u00f4ng t\u01b0 89.<\/p>\n<h2 class=\"ai-optimize-106\" data-section-id=\"ak9qom\" data-start=\"7501\" data-end=\"7535\">VIII. \u0110i\u1ec3m m\u1edbi v\u1ec1 ki\u1ec3m tra thu\u1ebf<\/h2>\n<h3 class=\"ai-optimize-107\" data-section-id=\"crzb9g\" data-start=\"7537\" data-end=\"7581\">8.1. T\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean d\u1eef li\u1ec7u<\/h3>\n<p class=\"ai-optimize-108\" data-start=\"7583\" data-end=\"7736\">Th\u00f4ng t\u01b0 89 c\u00f3 n\u1ed9i dung v\u1ec1 <strong data-start=\"7610\" data-end=\"7695\">ki\u1ec3m tra thu\u1ebf, ki\u1ec3m tra v\u00e0 gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed<\/strong>.<\/p>\n<p class=\"ai-optimize-109\" data-start=\"7738\" data-end=\"7841\">C\u00f9ng v\u1edbi vi\u1ec7c t\u0103ng c\u01b0\u1eddng giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u gi\u1eefa:<\/p>\n<p class=\"ai-optimize-110\" data-start=\"7843\" data-end=\"7911\"><strong data-start=\"7843\" data-end=\"7911\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u2192 T\u1edd khai thu\u1ebf \u2192 S\u1ed5 k\u1ebf to\u00e1n \u2192 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/strong><\/p>\n<p class=\"ai-optimize-111\" data-start=\"7913\" data-end=\"8012\">N\u1ebfu c\u00e1c ngu\u1ed3n d\u1eef li\u1ec7u c\u00f3 ch\u00eanh l\u1ec7ch, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n<h3 class=\"ai-optimize-112\" data-section-id=\"1tqgc4k\" data-start=\"8014\" data-end=\"8062\">8.2. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed<\/h3>\n<p class=\"ai-optimize-113\" data-start=\"8064\" data-end=\"8105\">Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7:<\/p>\n<ul data-start=\"8107\" data-end=\"8269\">\n<li class=\"ai-optimize-114\" data-section-id=\"xp8gfr\" data-start=\"8107\" data-end=\"8117\">H\u00f3a \u0111\u01a1n;<\/li>\n<li class=\"ai-optimize-115\" data-section-id=\"1o8wt37\" data-start=\"8118\" data-end=\"8129\">H\u1ee3p \u0111\u1ed3ng;<\/li>\n<li class=\"ai-optimize-116\" data-section-id=\"1dlxb9k\" data-start=\"8130\" data-end=\"8152\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n;<\/li>\n<li class=\"ai-optimize-117\" data-section-id=\"15g83hj\" data-start=\"8153\" data-end=\"8171\">H\u1ed3 s\u01a1 khai thu\u1ebf;<\/li>\n<li class=\"ai-optimize-118\" data-section-id=\"1k5zl7e\" data-start=\"8172\" data-end=\"8188\">H\u1ed3 s\u01a1 k\u1ebf to\u00e1n;<\/li>\n<li class=\"ai-optimize-119\" data-section-id=\"3yfdk5\" data-start=\"8189\" data-end=\"8207\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf;<\/li>\n<li class=\"ai-optimize-120\" data-section-id=\"1iihemn\" data-start=\"8208\" data-end=\"8232\">H\u1ed3 s\u01a1 mi\u1ec5n, gi\u1ea3m thu\u1ebf;<\/li>\n<li class=\"ai-optimize-121\" data-section-id=\"12dlhcs\" data-start=\"8233\" data-end=\"8269\">H\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<h2 class=\"ai-optimize-122\" data-section-id=\"ry6qaz\" data-start=\"8271\" data-end=\"8313\">IX. K\u1ebft n\u1ed1i v\u00e0 trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed<\/h2>\n<p class=\"ai-optimize-123\" data-start=\"8315\" data-end=\"8609\">M\u1ed9t nh\u00f3m n\u1ed9i dung ri\u00eang c\u1ee7a Th\u00f4ng t\u01b0 89 l\u00e0 <strong data-start=\"8358\" data-end=\"8400\">k\u1ebft n\u1ed1i, trao \u0111\u1ed5i th\u00f4ng tin v\u00e0 d\u1eef li\u1ec7u<\/strong> gi\u1eefa c\u01a1 quan thu\u1ebf v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n trong qu\u00e1 tr\u00ecnh ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/p>\n<p class=\"ai-optimize-124\" data-start=\"8611\" data-end=\"8684\">\u0110i\u1ec1u n\u00e0y cho th\u1ea5y xu h\u01b0\u1edbng qu\u1ea3n l\u00fd thu\u1ebf t\u1eeb th\u00e1ng 7\/2026 chuy\u1ec3n m\u1ea1nh sang:<\/p>\n<p class=\"ai-optimize-125\" data-start=\"8686\" data-end=\"8765\"><strong data-start=\"8686\" data-end=\"8765\">S\u1ed1 h\u00f3a h\u1ed3 s\u01a1 \u2192 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u \u2192 ph\u00e2n t\u00edch r\u1ee7i ro \u2192 qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/strong><\/p>\n<p class=\"ai-optimize-126\" data-start=\"8767\" data-end=\"8868\">Doanh nghi\u1ec7p v\u00ec v\u1eady c\u1ea7n h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng th\u00f4ng tin \u0111\u0103ng k\u00fd, h\u00f3a \u0111\u01a1n v\u00e0 h\u1ed3 s\u01a1 thu\u1ebf kh\u00f4ng th\u1ed1ng nh\u1ea5t.<\/p>\n<h2 class=\"ai-optimize-127\" data-section-id=\"8n1ug6\" data-start=\"8870\" data-end=\"8916\">X. B\u1ea3ng t\u00f3m t\u1eaft \u0111i\u1ec3m m\u1edbi theo C\u00f4ng v\u0103n 7588<\/h2>\n<div class=\"group TyagGW_tableContainer\">\n<div class=\"TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 62.9904%;\" data-start=\"8918\" data-end=\"9662\">\n<thead data-start=\"8918\" data-end=\"8952\">\n<tr data-start=\"8918\" data-end=\"8952\">\n<th class=\"last:pe-10\" style=\"width: 32.0866%;\" data-start=\"8918\" data-end=\"8934\" data-col-size=\"sm\">Nh\u00f3m n\u1ed9i dung<\/th>\n<th class=\"last:pe-10\" style=\"width: 135.433%;\" data-start=\"8934\" data-end=\"8952\" data-col-size=\"md\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"8963\" data-end=\"9662\">\n<tr data-start=\"8963\" data-end=\"9031\">\n<td style=\"width: 32.0866%;\" data-start=\"8963\" data-end=\"8980\" data-col-size=\"sm\">Quy \u0111\u1ecbnh chung<\/td>\n<td style=\"width: 135.433%;\" data-start=\"8980\" data-end=\"9031\" data-col-size=\"md\">S\u1eeda thu\u1eadt ng\u1eef, b\u1ed5 sung ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n<tr data-start=\"9032\" data-end=\"9099\">\n<td style=\"width: 32.0866%;\" data-start=\"9032\" data-end=\"9052\" data-col-size=\"sm\">Giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/td>\n<td style=\"width: 135.433%;\" data-col-size=\"md\" data-start=\"9052\" data-end=\"9099\">B\u1ed5 sung s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n<tr data-start=\"9100\" data-end=\"9173\">\n<td style=\"width: 32.0866%;\" data-start=\"9100\" data-end=\"9121\" data-col-size=\"sm\">C\u1eadp nh\u1eadt th\u00f4ng tin<\/td>\n<td style=\"width: 135.433%;\" data-col-size=\"md\" data-start=\"9121\" data-end=\"9173\">Th\u1ef1c hi\u1ec7n trong 03 ng\u00e0y l\u00e0m vi\u1ec7c khi c\u00f3 thay \u0111\u1ed5i<\/td>\n<\/tr>\n<tr data-start=\"9174\" data-end=\"9233\">\n<td style=\"width: 32.0866%;\" data-start=\"9174\" data-end=\"9186\" data-col-size=\"sm\">Khai thu\u1ebf<\/td>\n<td style=\"width: 135.433%;\" data-start=\"9186\" data-end=\"9233\" data-col-size=\"md\">C\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng m\u1eabu bi\u1ec3u theo Th\u00f4ng t\u01b0 89<\/td>\n<\/tr>\n<tr data-start=\"9234\" data-end=\"9283\">\n<td style=\"width: 32.0866%;\" data-start=\"9234\" data-end=\"9245\" data-col-size=\"sm\">N\u1ed9p thu\u1ebf<\/td>\n<td style=\"width: 135.433%;\" data-start=\"9245\" data-end=\"9283\" data-col-size=\"md\">H\u01b0\u1edbng d\u1eabn n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c<\/td>\n<\/tr>\n<tr data-start=\"9284\" data-end=\"9342\">\n<td style=\"width: 32.0866%;\" data-start=\"9284\" data-end=\"9294\" data-col-size=\"sm\">Gia h\u1ea1n<\/td>\n<td style=\"width: 135.433%;\" data-start=\"9294\" data-end=\"9342\" data-col-size=\"md\">Quy \u0111\u1ecbnh v\u1ec1 gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c<\/td>\n<\/tr>\n<tr data-start=\"9343\" data-end=\"9411\">\n<td style=\"width: 32.0866%;\" data-start=\"9343\" data-end=\"9370\" data-col-size=\"sm\">Ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t<\/td>\n<td style=\"width: 135.433%;\" data-start=\"9370\" data-end=\"9411\" data-col-size=\"md\">Quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd c\u00e1c kho\u1ea3n li\u00ean quan<\/td>\n<\/tr>\n<tr data-start=\"9412\" data-end=\"9455\">\n<td style=\"width: 32.0866%;\" data-start=\"9412\" data-end=\"9424\" data-col-size=\"sm\">Ho\u00e0n thu\u1ebf<\/td>\n<td style=\"width: 135.433%;\" data-start=\"9424\" data-end=\"9455\" data-col-size=\"md\">H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf<\/td>\n<\/tr>\n<tr data-start=\"9456\" data-end=\"9497\">\n<td style=\"width: 32.0866%;\" data-start=\"9456\" data-end=\"9469\" data-col-size=\"sm\">Mi\u1ec5n, gi\u1ea3m<\/td>\n<td style=\"width: 135.433%;\" data-start=\"9469\" data-end=\"9497\" data-col-size=\"md\">H\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1 v\u00e0 x\u1eed l\u00fd<\/td>\n<\/tr>\n<tr data-start=\"9498\" data-end=\"9550\">\n<td style=\"width: 32.0866%;\" data-start=\"9498\" data-end=\"9513\" data-col-size=\"sm\">Ti\u1ec1n thu\u1ebf n\u1ee3<\/td>\n<td style=\"width: 135.433%;\" data-start=\"9513\" data-end=\"9550\" data-col-size=\"md\">N\u1ed9p d\u1ea7n, khoanh, x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3<\/td>\n<\/tr>\n<tr data-start=\"9551\" data-end=\"9601\">\n<td style=\"width: 32.0866%;\" data-start=\"9551\" data-end=\"9567\" data-col-size=\"sm\">Ki\u1ec3m tra thu\u1ebf<\/td>\n<td style=\"width: 135.433%;\" data-start=\"9567\" data-end=\"9601\" data-col-size=\"md\">Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra, gi\u00e1m s\u00e1t<\/td>\n<\/tr>\n<tr data-start=\"9602\" data-end=\"9662\">\n<td style=\"width: 32.0866%;\" data-start=\"9602\" data-end=\"9612\" data-col-size=\"sm\">D\u1eef li\u1ec7u<\/td>\n<td style=\"width: 135.433%;\" data-start=\"9612\" data-end=\"9662\" data-col-size=\"md\">T\u0103ng c\u01b0\u1eddng k\u1ebft n\u1ed1i, trao \u0111\u1ed5i th\u00f4ng tin \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p class=\"ai-optimize-128\" data-start=\"9664\" data-end=\"9792\">C\u00e1c nh\u00f3m n\u1ed9i dung tr\u00ean \u0111\u01b0\u1ee3c Thu\u1ebf t\u1ec9nh Thanh H\u00f3a gi\u1edbi thi\u1ec7u t\u1ea1i C\u00f4ng v\u0103n 7588\/THO-NVDTPC.<\/p>\n<h2 class=\"ai-optimize-129\" data-section-id=\"1pqigzd\" data-start=\"9794\" data-end=\"9838\">XI. Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec t\u1eeb 01\/7\/2026?<\/h2>\n<p class=\"ai-optimize-130\" data-start=\"9840\" data-end=\"9901\">K\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n ngay c\u00e1c c\u00f4ng vi\u1ec7c sau:<\/p>\n<p class=\"ai-optimize-131\" data-start=\"9903\" data-end=\"9971\"><strong data-start=\"9903\" data-end=\"9909\">1.<\/strong> C\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/p>\n<p class=\"ai-optimize-132\" data-start=\"9973\" data-end=\"10027\"><strong data-start=\"9973\" data-end=\"9979\">2.<\/strong> Ki\u1ec3m tra c\u00e1c m\u1eabu t\u1edd khai, ph\u1ee5 l\u1ee5c \u0111ang s\u1eed d\u1ee5ng.<\/p>\n<p class=\"ai-optimize-133\" data-start=\"10029\" data-end=\"10077\"><strong data-start=\"10029\" data-end=\"10035\">3.<\/strong> R\u00e0 so\u00e1t quy tr\u00ecnh giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n<p class=\"ai-optimize-134\" data-start=\"10079\" data-end=\"10149\"><strong data-start=\"10079\" data-end=\"10085\">4.<\/strong> Ki\u1ec3m tra th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 th\u00f4ng tin giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/p>\n<p class=\"ai-optimize-135\" data-start=\"10151\" data-end=\"10245\"><strong data-start=\"10151\" data-end=\"10157\">5.<\/strong> Theo d\u00f5i th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c khi c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/p>\n<p class=\"ai-optimize-136\" data-start=\"10247\" data-end=\"10316\"><strong data-start=\"10247\" data-end=\"10253\">6.<\/strong> R\u00e0 so\u00e1t h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, mi\u1ec5n gi\u1ea3m thu\u1ebf v\u00e0 x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ee3.<\/p>\n<p class=\"ai-optimize-137\" data-start=\"10318\" data-end=\"10379\"><strong data-start=\"10318\" data-end=\"10324\">7.<\/strong> Chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u gi\u1eefa h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n v\u00e0 h\u1ed3 s\u01a1 thu\u1ebf.<\/p>\n<p class=\"ai-optimize-138\" data-start=\"10381\" data-end=\"10455\"><strong data-start=\"10381\" data-end=\"10387\">8.<\/strong> L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u.<\/p>\n<h2 class=\"ai-optimize-139\" data-section-id=\"1c8xt6x\" data-start=\"10457\" data-end=\"10473\">XII. K\u1ebft lu\u1eadn<\/h2>\n<p class=\"ai-optimize-140\" data-start=\"10475\" data-end=\"10686\">C\u00f4ng v\u0103n 7588\/THO-NVDTPC l\u00e0 v\u0103n b\u1ea3n do Thu\u1ebf t\u1ec9nh Thanh H\u00f3a ban h\u00e0nh ng\u00e0y 13\/8\/2026 nh\u1eb1m gi\u1edbi thi\u1ec7u \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. \u0110\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0 c\u00e1c thay \u0111\u1ed5i v\u1ec1 giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed, ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, khai v\u00e0 ph\u00e2n b\u1ed5 thu\u1ebf, ho\u00e0n thu\u1ebf, qu\u1ea3n l\u00fd ti\u1ec1n thu\u1ebf n\u1ee3, ki\u1ec3m tra thu\u1ebf v\u00e0 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u. \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd quy \u0111\u1ecbnh m\u1edbi v\u1ec1 c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao d\u1ecbch thu\u1ebf qua C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia c\u0169ng \u0111\u01b0\u1ee3c b\u1ed5 sung trong quy \u0111\u1ecbnh m\u1edbi.<\/p>\n<p class=\"ai-optimize-143\" data-start=\"11199\" data-end=\"11262\"><strong data-start=\"11199\" data-end=\"11222\">V\u0103n b\u1ea3n ch\u00ednh th\u1ee9c:<\/strong> <span class=\"contents\" data-content-reference-start=\"10850\" data-content-reference-end=\"10928\"><span class=\"\" data-state=\"closed\"><a class=\"decorated-link\" href=\"https:\/\/vanban.chinhphu.vn\/?classid=1&amp;docid=218974&amp;orggroupid=4&amp;pageid=27160&amp;utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC tr\u00ean C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7<\/a><\/span><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>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.Ng\u00e0y 13\/8\/2026, Thu\u1ebf t\u1ec9nh Thanh H\u00f3a ban h\u00e0nh C\u00f4ng v\u0103n 7588\/THO-NVDTPC gi\u1edbi thi\u1ec7u c\u00e1c n\u1ed9i dung m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Th\u00f4ng..<\/p>\n","protected":false},"author":1,"featured_media":16582,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16581","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"C\u00f4ng v\u0103n 7588\/THO-NVDTPC gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed, khai thu\u1ebf, ho\u00e0n thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u1eeb 01\/7\/2026.\" \/>\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\/cong-van-7588-tho-nvdtpc-thong-tu-89-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]C\u00f4ng v\u0103n 7588\/THO-NVDTPC: \u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf[:]\" \/>\n<meta property=\"og:description\" content=\"C\u00f4ng v\u0103n 7588\/THO-NVDTPC gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed, khai thu\u1ebf, ho\u00e0n thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u1eeb 01\/7\/2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/cong-van-7588-tho-nvdtpc-thong-tu-89-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-17T03:01:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-17T095719.869.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=\"13 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-7588-tho-nvdtpc-thong-tu-89-2026\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-7588-tho-nvdtpc-thong-tu-89-2026\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"C\u00f4ng v\u0103n 7588\\\/THO-NVDTPC: \u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 89\\\/2026\\\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf\",\"datePublished\":\"2026-08-17T03:01:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-7588-tho-nvdtpc-thong-tu-89-2026\\\/\"},\"wordCount\":3149,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-7588-tho-nvdtpc-thong-tu-89-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-2026-08-17T095719.869.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cong-van-7588-tho-nvdtpc-thong-tu-89-2026\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-7588-tho-nvdtpc-thong-tu-89-2026\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/cong-van-7588-tho-nvdtpc-thong-tu-89-2026\\\/\",\"name\":\"[:vi]C\u00f4ng v\u0103n 7588\\\/THO-NVDTPC: \u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 89\\\/2026\\\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf[:] - 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