{"id":16600,"date":"2026-08-18T07:41:00","date_gmt":"2026-08-18T07:41:00","guid":{"rendered":"https:\/\/mva.vn\/?p=16600"},"modified":"2026-08-18T07:41:00","modified_gmt":"2026-08-18T07:41:00","slug":"cong-van-5947-cuc-thue-xu-ly-can-bo-voi-vinh","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cong-van-5947-cuc-thue-xu-ly-can-bo-voi-vinh\/","title":{"rendered":"C\u00f4ng v\u0103n 5947 C\u1ee5c Thu\u1ebf: Y\u00eau c\u1ea7u x\u1eed l\u00fd nghi\u00eam c\u00e1n b\u1ed9 v\u00f2i v\u0129nh khi l\u00e0m s\u1ea1ch 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>

C\u00f4ng v\u0103n 5947 C\u1ee5c Thu\u1ebf ng\u00e0y 17\/8\/2026 l\u00e0 v\u0103n b\u1ea3n \u0111\u00e1ng ch\u00fa \u00fd trong qu\u00e1 tr\u00ecnh l\u00e0m s\u1ea1ch d\u1eef li\u1ec7u m\u00e3 s\u1ed1 thu\u1ebf. V\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u01a1 quan Thu\u1ebf ch\u1ea5n ch\u1ec9nh vi\u1ec7c ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1. \u0110\u1eb7c bi\u1ec7t, C\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng nh\u0169ng nhi\u1ec5u, k\u00e9o d\u00e0i th\u1eddi gian gi\u1ea3i quy\u1ebft v\u00e0 v\u00f2i v\u0129nh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/p>\n

I. C\u00f4ng v\u0103n 5947 C\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 l\u00e0m g\u00ec?<\/h2>\n
\"C\u00f4ng
C\u00f4ng v\u0103n 5947 C\u1ee5c Thu\u1ebf: Y\u00eau c\u1ea7u x\u1eed l\u00fd nghi\u00eam c\u00e1n b\u1ed9 v\u00f2i v\u0129nh khi l\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf<\/figcaption><\/figure>\n

1.1. N\u1ed9i dung ch\u00ednh c\u1ee7a C\u00f4ng v\u0103n 5947<\/h3>\n

Ng\u00e0y 17\/8\/2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 5947\/CT-KTr<\/strong> v\u1ec1 vi\u1ec7c ch\u1ea5n ch\u1ec9nh c\u00f4ng t\u00e1c x\u1eed l\u00fd h\u1ed3 s\u01a1 l\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf. V\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh sau khi c\u01a1 quan Thu\u1ebf ti\u1ebfp nh\u1eadn th\u00f4ng tin v\u00e0 ph\u1ea3n \u00e1nh t\u1eeb ng\u01b0\u1eddi d\u00e2n.<\/p>\n

Qua \u0111\u00f3, C\u1ee5c Thu\u1ebf ghi nh\u1eadn m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u nh\u0169ng nhi\u1ec5u. M\u1ed9t s\u1ed1 c\u00f4ng ch\u1ee9c b\u1ecb ph\u1ea3n \u00e1nh v\u1ec1 vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1. C\u00f3 tr\u01b0\u1eddng h\u1ee3p c\u00f2n xu\u1ea5t hi\u1ec7n h\u00e0nh vi v\u00f2i v\u0129nh ho\u1eb7c g\u00e2y kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

1.2. H\u1ed3 s\u01a1 b\u1ecb ch\u1eadm x\u1eed l\u00fd g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p<\/h3>\n

Theo C\u00f4ng v\u0103n 5947 C\u1ee5c Thu\u1ebf, c\u00f3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ho\u1eb7c ti\u1ec1n ph\u1ea1t n\u1ebfu ph\u00e1t sinh. Tuy nhi\u00ean, sau khi ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5, h\u1ed3 s\u01a1 v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u00fang th\u1eddi h\u1ea1n. Vi\u1ec7c ch\u1eadm ban h\u00e0nh th\u00f4ng b\u00e1o c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn qu\u00e1 tr\u00ecnh gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. T\u00ecnh tr\u1ea1ng n\u00e0y kh\u00f4ng ch\u1ec9 g\u00e2y m\u1ea5t th\u1eddi gian cho doanh nghi\u1ec7p. N\u00f3 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ebfn \u0111\u1ed9 l\u00e0m s\u1ea1ch d\u1eef li\u1ec7u m\u00e3 s\u1ed1 thu\u1ebf. V\u00ec v\u1eady, C\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i kh\u1ea9n tr\u01b0\u01a1ng ch\u1ea5n ch\u1ec9nh c\u00f4ng t\u00e1c x\u1eed l\u00fd.<\/p>\n

II. C\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u c\u00f4ng khai quy tr\u00ecnh x\u1eed l\u00fd h\u1ed3 s\u01a1<\/h2>\n

2.1. Ph\u1ea3i c\u00f4ng khai th\u1ee7 t\u1ee5c v\u00e0 th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1<\/h3>\n

M\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u quan tr\u1ecdng t\u1ea1i C\u00f4ng v\u0103n 5947 l\u00e0 t\u0103ng t\u00ednh c\u00f4ng khai, minh b\u1ea1ch. C\u01a1 quan Thu\u1ebf ph\u1ea3i c\u00f4ng khai quy tr\u00ecnh v\u00e0 th\u1ee7 t\u1ee5c x\u1eed l\u00fd h\u1ed3 s\u01a1 l\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf. Danh m\u1ee5c h\u1ed3 s\u01a1 v\u00e0 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng khai. Th\u00f4ng tin n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i B\u1ed9 ph\u1eadn M\u1ed9t c\u1eeda v\u00e0 tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a \u0111\u01a1n v\u1ecb. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft r\u00f5 m\u00ecnh c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng gi\u1ea5y t\u1edd n\u00e0o. Doanh nghi\u1ec7p c\u0169ng c\u00f3 c\u01a1 s\u1edf theo d\u00f5i th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1.<\/p>\n

2.2. Kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd \u0111\u1eb7t th\u00eam gi\u1ea5y t\u1edd<\/h3>\n

C\u1ee5c Thu\u1ebf nghi\u00eam c\u1ea5m c\u00f4ng ch\u1ee9c t\u1ef1 \u00fd \u0111\u1eb7t ra th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ngo\u00e0i quy \u0111\u1ecbnh. C\u00f4ng ch\u1ee9c c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u th\u00eam gi\u1ea5y t\u1edd ph\u1ee5 m\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 c\u1ea7n b\u1ed5 sung, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3. Vi\u1ec7c y\u00eau c\u1ea7u b\u1ed5 sung c\u0169ng ph\u1ea3i r\u00f5 r\u00e0ng \u0111\u1ec3 h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p ph\u1ea3i \u0111i l\u1ea1i nhi\u1ec1u l\u1ea7n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn m\u00e3 s\u1ed1 thu\u1ebf. N\u1ebfu nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u b\u1ed5 sung h\u1ed3 s\u01a1, doanh nghi\u1ec7p n\u00ean \u0111\u1ec1 ngh\u1ecb c\u01a1 quan Thu\u1ebf h\u01b0\u1edbng d\u1eabn r\u00f5 n\u1ed9i dung c\u1ea7n ho\u00e0n thi\u1ec7n.<\/p>\n

2.3. Ph\u1ea3i gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u00fang th\u1eddi h\u1ea1n<\/h3>\n

C\u01a1 quan Thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00ecnh t\u1ef1 x\u1eed l\u00fd h\u1ed3 s\u01a1. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m theo quy \u0111\u1ecbnh. Vi\u1ec7c h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 nh\u01b0ng b\u1ecb gi\u1eef l\u1ea1i trong th\u1eddi gian d\u00e0i l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c ch\u1ea5n ch\u1ec9nh. C\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u c\u00e1c \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 x\u1eed l\u00fd nh\u1eefng h\u1ed3 s\u01a1 \u0111ang t\u1ed3n \u0111\u1ecdng.<\/p>\n

III. Y\u00eau c\u1ea7u x\u1eed l\u00fd nghi\u00eam c\u00e1n b\u1ed9 v\u00f2i v\u0129nh<\/h2>\n

3.1. Kh\u00f4ng \u0111\u01b0\u1ee3c nh\u0169ng nhi\u1ec5u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h3>\n

C\u00f4ng v\u0103n 5947 C\u1ee5c Thu\u1ebf<\/strong> nh\u1ea5n m\u1ea1nh y\u00eau c\u1ea7u kh\u00f4ng nh\u01b0\u1ee3ng b\u1ed9 tr\u01b0\u1edbc h\u00e0nh vi v\u00f2i v\u0129nh. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng \u0111\u01b0\u1ee3c khuy\u1ebfn ngh\u1ecb kh\u00f4ng th\u1ecfa hi\u1ec7p v\u1edbi h\u00e0nh vi g\u00e2y phi\u1ec1n h\u00e0. C\u00f4ng ch\u1ee9c Thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang ch\u1ee9c tr\u00e1ch khi ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1. Vi\u1ec7c gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c kh\u00f4ng \u0111\u01b0\u1ee3c g\u1eafn v\u1edbi l\u1ee3i \u00edch c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n.<\/p>\n

3.2. Kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ed1 t\u00ecnh k\u00e9o d\u00e0i th\u1eddi gian<\/h3>\n

Vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1 kh\u00f4ng c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng c\u0169ng \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u ch\u1ea5n ch\u1ec9nh. \u0110\u1eb7c bi\u1ec7t, kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1eef h\u1ed3 s\u01a1 v\u00ec l\u00fd do c\u00e1 nh\u00e2n. N\u1ebfu h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 y\u00eau c\u1ea7u, c\u01a1 quan Thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00eam nh\u1eefng th\u1ee7 t\u1ee5c kh\u00f4ng c\u00f3 c\u0103n c\u1ee9.<\/p>\n

3.3. Ph\u1ea3i x\u1eed l\u00fd h\u00e0nh vi ti\u00eau c\u1ef1c<\/h3>\n

C\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u c\u00e1c \u0111\u01a1n v\u1ecb t\u0103ng c\u01b0\u1eddng ki\u1ec3m tra c\u00f4ng t\u00e1c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1. Khi ph\u00e1t hi\u1ec7n h\u00e0nh vi nh\u0169ng nhi\u1ec5u ho\u1eb7c v\u00f2i v\u0129nh, ph\u1ea3i xem x\u00e9t v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh. Vi\u1ec7c n\u00e0y nh\u1eb1m t\u0103ng c\u01b0\u1eddng k\u1ef7 lu\u1eadt trong ng\u00e0nh Thu\u1ebf. \u0110\u1ed3ng th\u1eddi, quy \u0111\u1ecbnh c\u0169ng g\u00f3p ph\u1ea7n b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

IV. Nh\u1eefng h\u1ed3 s\u01a1 l\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ch\u00fa tr\u1ecdng<\/h2>\n

4.1. H\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/h3>\n

H\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 m\u1ed9t n\u1ed9i dung quan tr\u1ecdng trong chi\u1ebfn d\u1ecbch l\u00e0m s\u1ea1ch d\u1eef li\u1ec7u. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng ph\u00e1t sinh th\u1ee7 t\u1ee5c n\u00e0y. Doanh nghi\u1ec7p c\u1ea7n ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo. C\u01a1 quan Thu\u1ebf s\u1ebd ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

4.2. H\u1ed3 s\u01a1 kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf<\/h3>\n

C\u00f4ng v\u0103n c\u0169ng y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n nghi\u00eam quy tr\u00ecnh kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf. N\u1ed9i dung n\u00e0y li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ea1ng th\u00e1i c\u1ea7n \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh. C\u01a1 quan Thu\u1ebf ph\u1ea3i c\u0103n c\u1ee9 h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. C\u00f4ng ch\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd th\u00eam y\u00eau c\u1ea7u ngo\u00e0i quy \u0111\u1ecbnh.<\/p>\n

4.3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ea1ng th\u00e1i 03 v\u00e0 06<\/h3>\n

C\u00f4ng v\u0103n 5947 y\u00eau c\u1ea7u c\u01a1 quan Thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf \u1edf tr\u1ea1ng th\u00e1i 03 v\u00e0 06. \u0110\u00e2y l\u00e0 nh\u00f3m h\u1ed3 s\u01a1 c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t trong qu\u00e1 tr\u00ecnh l\u00e0m s\u1ea1ch d\u1eef li\u1ec7u. Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh h\u1ed3 s\u01a1 v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan, c\u01a1 quan Thu\u1ebf c\u1ea7n ki\u1ec3m tra \u0111\u1ec3 x\u1eed l\u00fd theo \u0111\u00fang quy \u0111\u1ecbnh. N\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c g\u1eafn v\u1edbi y\u00eau c\u1ea7u \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 l\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n

V. Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec khi l\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf?<\/h2>\n

5.1. R\u00e0 so\u00e1t to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf<\/h3>\n

Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra t\u00ecnh tr\u1ea1ng ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c. N\u1ed9i dung r\u00e0 so\u00e1t c\u00f3 th\u1ec3 g\u1ed3m t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p. Doanh nghi\u1ec7p c\u0169ng n\u00ean ki\u1ec3m tra c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t n\u1ebfu t\u1eebng ph\u00e1t sinh vi ph\u1ea1m. Vi\u1ec7c r\u00e0 so\u00e1t s\u1edbm gi\u00fap h\u1ea1n ch\u1ebf h\u1ed3 s\u01a1 b\u1ecb k\u00e9o d\u00e0i do c\u00f2n ngh\u0129a v\u1ee5 ch\u01b0a ho\u00e0n th\u00e0nh.<\/p>\n

5.2. Chu\u1ea9n b\u1ecb \u0111\u00fang th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1<\/h3>\n

Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 th\u1ee7 t\u1ee5c c\u1ee5 th\u1ec3 \u0111\u1ec3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1. Kh\u00f4ng n\u00ean t\u1ef1 b\u1ed5 sung nh\u1eefng gi\u1ea5y t\u1edd kh\u00f4ng thu\u1ed9c th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1. C\u00f4ng v\u0103n 5947 y\u00eau c\u1ea7u c\u01a1 quan Thu\u1ebf ph\u1ea3i c\u00f4ng khai danh m\u1ee5c h\u1ed3 s\u01a1. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra th\u00f4ng tin tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1.<\/p>\n

5.3. Theo d\u00f5i qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft<\/h3>\n

Sau khi n\u1ed9p h\u1ed3 s\u01a1, doanh nghi\u1ec7p n\u00ean l\u01b0u l\u1ea1i th\u00f4ng tin ti\u1ebfp nh\u1eadn. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 theo d\u00f5i qu\u00e1 tr\u00ecnh x\u1eed l\u00fd.<\/p>\n

N\u1ebfu h\u1ed3 s\u01a1 c\u1ea7n b\u1ed5 sung, doanh nghi\u1ec7p n\u00ean \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3. Vi\u1ec7c n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng b\u1ed5 sung nhi\u1ec1u l\u1ea7n ho\u1eb7c thi\u1ebfu c\u0103n c\u1ee9.<\/p>\n

VI. Doanh nghi\u1ec7p ph\u1ea3i l\u00e0m g\u00ec n\u1ebfu b\u1ecb v\u00f2i v\u0129nh?<\/h2>\n

6.1. Kh\u00f4ng t\u1ef1 th\u1ecfa thu\u1eadn \u0111\u1ec3 h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft nhanh<\/h3>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ki\u00ean quy\u1ebft kh\u00f4ng th\u1ecfa hi\u1ec7p v\u1edbi h\u00e0nh vi v\u00f2i v\u0129nh. C\u00f4ng v\u0103n 5947 c\u0169ng y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u1ecbp th\u1eddi ph\u1ea3n \u00e1nh c\u00e1c h\u00e0nh vi n\u00e0y.<\/p>\n

Doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ed3 s\u01a1 v\u00e0 ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh. Kh\u00f4ng n\u00ean \u0111\u01b0a th\u00eam kho\u1ea3n ti\u1ec1n ho\u1eb7c l\u1ee3i \u00edch ngo\u00e0i quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1.<\/p>\n

6.2. Ch\u1ee7 \u0111\u1ed9ng ph\u1ea3n \u00e1nh khi c\u00f3 d\u1ea5u hi\u1ec7u ti\u00eau c\u1ef1c<\/h3>\n

N\u1ebfu g\u1eb7p h\u00e0nh vi nh\u0169ng nhi\u1ec5u, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh qua \u0111\u01b0\u1eddng d\u00e2y n\u00f3ng c\u1ee7a c\u01a1 quan Thu\u1ebf. Khi ph\u1ea3n \u00e1nh, n\u00ean cung c\u1ea5p th\u00f4ng tin c\u1ee5 th\u1ec3 v\u1ec1 h\u1ed3 s\u01a1 v\u00e0 qu\u00e1 tr\u00ecnh x\u1eed l\u00fd.<\/p>\n

Doanh nghi\u1ec7p n\u00ean l\u01b0u l\u1ea1i c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan n\u1ebfu c\u00f3. Nh\u1eefng th\u00f4ng tin n\u00e0y gi\u00fap c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra v\u00e0 x\u00e1c minh v\u1ee5 vi\u1ec7c.<\/p>\n

6.3. Ph\u00e2n bi\u1ec7t y\u00eau c\u1ea7u b\u1ed5 sung h\u1ee3p l\u1ec7<\/h3>\n

Kh\u00f4ng ph\u1ea3i m\u1ecdi y\u00eau c\u1ea7u b\u1ed5 sung h\u1ed3 s\u01a1 \u0111\u1ec1u l\u00e0 h\u00e0nh vi g\u00e2y kh\u00f3 kh\u0103n. C\u01a1 quan Thu\u1ebf v\u1eabn c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 n\u1ebfu h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 y\u00eau c\u1ea7u b\u1ed5 sung ph\u1ea3i c\u00f3 c\u0103n c\u1ee9. N\u1ed9i dung c\u1ea7n b\u1ed5 sung c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn r\u00f5 r\u00e0ng v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh.<\/p>\n

VII. C\u00f4ng v\u0103n 5947 c\u00f3 \u00fd ngh\u0129a g\u00ec v\u1edbi doanh nghi\u1ec7p?<\/h2>\n

7.1. Gi\u00fap doanh nghi\u1ec7p bi\u1ebft r\u00f5 quy tr\u00ecnh<\/h3>\n

Vi\u1ec7c c\u00f4ng khai th\u1ee7 t\u1ee5c gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan Thu\u1ebf. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 theo \u0111\u00fang y\u00eau c\u1ea7u ngay t\u1eeb \u0111\u1ea7u.<\/p>\n

\u0110i\u1ec1u n\u00e0y c\u0169ng gi\u00fap gi\u1ea3m th\u1eddi gian \u0111i l\u1ea1i v\u00e0 b\u1ed5 sung h\u1ed3 s\u01a1. \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p \u0111ang gi\u1ea3i th\u1ec3 c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng h\u01a1n v\u1ec1 ti\u1ebfn \u0111\u1ed9 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c.<\/p>\n

7.2. \u0110\u1ea9y nhanh vi\u1ec7c x\u1eed l\u00fd m\u00e3 s\u1ed1 thu\u1ebf<\/h3>\n

L\u00e0m s\u1ea1ch d\u1eef li\u1ec7u m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 nhi\u1ec7m v\u1ee5 quan tr\u1ecdng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf. Vi\u1ec7c x\u1eed l\u00fd h\u1ed3 s\u01a1 ch\u1eadm c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn nhi\u1ec1u th\u1ee7 t\u1ee5c ti\u1ebfp theo c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

C\u00f4ng v\u0103n 5947 y\u00eau c\u1ea7u c\u00e1c \u0111\u01a1n v\u1ecb t\u1eadp trung x\u1eed l\u00fd h\u1ed3 s\u01a1. M\u1ee5c ti\u00eau l\u00e0 b\u1ea3o \u0111\u1ea3m d\u1eef li\u1ec7u ch\u00ednh x\u00e1c v\u00e0 t\u1ea1o thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

7.3. T\u0103ng tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan Thu\u1ebf<\/h3>\n

C\u00f4ng v\u0103n kh\u00f4ng ch\u1ec9 \u0111\u1eb7t y\u00eau c\u1ea7u v\u1edbi c\u00f4ng ch\u1ee9c tr\u1ef1c ti\u1ebfp x\u1eed l\u00fd h\u1ed3 s\u01a1. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan Thu\u1ebf c\u0169ng ph\u1ea3i t\u0103ng c\u01b0\u1eddng ki\u1ec3m tra v\u00e0 ch\u1ea5n ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u01a1n v\u1ecb.<\/p>\n

Qua \u0111\u00f3, vi\u1ec7c x\u1eed l\u00fd h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n c\u00f4ng khai v\u00e0 \u0111\u00fang quy tr\u00ecnh. \u0110\u00e2y c\u0169ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng nh\u0169ng nhi\u1ec5u trong gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c thu\u1ebf.<\/p>\n

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

C\u00f4ng v\u0103n 5947 C\u1ee5c Thu\u1ebf<\/strong> ng\u00e0y 17\/8\/2026 l\u00e0 v\u0103n b\u1ea3n \u0111\u00e1ng ch\u00fa \u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c l\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf. C\u00f4ng v\u0103n y\u00eau c\u1ea7u c\u01a1 quan Thu\u1ebf c\u00e1c c\u1ea5p ch\u1ea5n ch\u1ec9nh vi\u1ec7c ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1. \u0110\u1ed3ng th\u1eddi, c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i c\u00f4ng khai quy tr\u00ecnh, th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 v\u00e0 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft.<\/p>\n

\u0110\u00e1ng ch\u00fa \u00fd, C\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u ki\u00ean quy\u1ebft x\u1eed l\u00fd t\u00ecnh tr\u1ea1ng nh\u0169ng nhi\u1ec5u, v\u00f2i v\u0129nh v\u00e0 g\u00e2y kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. C\u00f4ng ch\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd \u0111\u1eb7t th\u00eam th\u1ee7 t\u1ee5c ho\u1eb7c gi\u1ea5y t\u1edd ngo\u00e0i quy \u0111\u1ecbnh. H\u1ed3 s\u01a1 c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ed1 t\u00ecnh k\u00e9o d\u00e0i v\u00ec l\u00fd do c\u00e1 nh\u00e2n.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 chu\u1ea9n b\u1ecb \u0111\u00fang h\u1ed3 s\u01a1. Khi n\u1ed9p h\u1ed3 s\u01a1, doanh nghi\u1ec7p n\u00ean l\u01b0u th\u00f4ng tin ti\u1ebfp nh\u1eadn \u0111\u1ec3 theo d\u00f5i ti\u1ebfn \u0111\u1ed9. N\u1ebfu ph\u00e1t sinh y\u00eau c\u1ea7u b\u1ea5t th\u01b0\u1eddng ho\u1eb7c c\u00f3 d\u1ea5u hi\u1ec7u v\u00f2i v\u0129nh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n ph\u1ea3n \u00e1nh \u0111\u1ec3 \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd.<\/p>","protected":false},"excerpt":{"rendered":"

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You may click the link to switch the active language.C\u00f4ng v\u0103n 5947 C\u1ee5c Thu\u1ebf ng\u00e0y 17\/8\/2026 l\u00e0 v\u0103n b\u1ea3n \u0111\u00e1ng ch\u00fa \u00fd trong qu\u00e1 tr\u00ecnh l\u00e0m s\u1ea1ch d\u1eef li\u1ec7u m\u00e3 s\u1ed1..<\/p>\n","protected":false},"author":1,"featured_media":16612,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16600","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\u00f4ng v\u0103n 5947 C\u1ee5c Thu\u1ebf ng\u00e0y 17\/8\/2026 y\u00eau c\u1ea7u ch\u1ea5n ch\u1ec9nh h\u1ed3 s\u01a1 l\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf, x\u1eed l\u00fd nghi\u00eam c\u00e1n b\u1ed9 v\u00f2i v\u0129nh, nh\u0169ng nhi\u1ec5u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\" \/>\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-5947-cuc-thue-xu-ly-can-bo-voi-vinh\/\" \/>\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 5947 C\u1ee5c Thu\u1ebf: Y\u00eau c\u1ea7u x\u1eed l\u00fd nghi\u00eam c\u00e1n b\u1ed9 v\u00f2i v\u0129nh khi l\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf[:]\" \/>\n<meta property=\"og:description\" content=\"C\u00f4ng v\u0103n 5947 C\u1ee5c Thu\u1ebf ng\u00e0y 17\/8\/2026 y\u00eau c\u1ea7u ch\u1ea5n ch\u1ec9nh h\u1ed3 s\u01a1 l\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf, x\u1eed l\u00fd nghi\u00eam c\u00e1n b\u1ed9 v\u00f2i v\u0129nh, nh\u0169ng nhi\u1ec5u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/cong-van-5947-cuc-thue-xu-ly-can-bo-voi-vinh\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-18T07:41:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE.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=\"12 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-5947-cuc-thue-xu-ly-can-bo-voi-vinh\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-5947-cuc-thue-xu-ly-can-bo-voi-vinh\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"C\u00f4ng v\u0103n 5947 C\u1ee5c Thu\u1ebf: Y\u00eau c\u1ea7u x\u1eed l\u00fd nghi\u00eam c\u00e1n b\u1ed9 v\u00f2i v\u0129nh khi l\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf\",\"datePublished\":\"2026-08-18T07:41:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-5947-cuc-thue-xu-ly-can-bo-voi-vinh\\\/\"},\"wordCount\":3065,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-5947-cuc-thue-xu-ly-can-bo-voi-vinh\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cong-van-5947-cuc-thue-xu-ly-can-bo-voi-vinh\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-5947-cuc-thue-xu-ly-can-bo-voi-vinh\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/cong-van-5947-cuc-thue-xu-ly-can-bo-voi-vinh\\\/\",\"name\":\"[:vi]C\u00f4ng v\u0103n 5947 C\u1ee5c Thu\u1ebf: Y\u00eau c\u1ea7u x\u1eed l\u00fd nghi\u00eam c\u00e1n b\u1ed9 v\u00f2i v\u0129nh khi l\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf[:] - 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