{"id":16604,"date":"2026-08-18T04:21:58","date_gmt":"2026-08-18T04:21:58","guid":{"rendered":"https:\/\/mva.vn\/?p=16604"},"modified":"2026-08-18T04:24:09","modified_gmt":"2026-08-18T04:24:09","slug":"cach-dang-ky-tai-khoan-thue-dien-tu-cho-doanh-nghiep-moi","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cach-dang-ky-tai-khoan-thue-dien-tu-cho-doanh-nghiep-moi\/","title":{"rendered":"C\u00e1ch \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed cho doanh nghi\u1ec7p m\u1edbi"},"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\u00e1ch \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed cho doanh nghi\u1ec7p m\u1edbi l\u00e0 th\u1ee7 t\u1ee5c quan tr\u1ecdng c\u1ea7n th\u1ef1c hi\u1ec7n ngay sau khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp. T\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nhi\u1ec1u th\u1ee7 t\u1ee5c v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0 khai thu\u1ebf, n\u1ed9p thu\u1ebf, tra c\u1ee9u ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 nh\u1eadn th\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed. Vi\u1ec7c \u0111\u0103ng k\u00fd s\u1edbm gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 kh\u00f4ng ph\u1ea3i tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/em><\/p>\n

I. T\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/h2>\n
\"C\u00e1ch
C\u00e1ch \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed cho doanh nghi\u1ec7p m\u1edbi<\/figcaption><\/figure>\n

1.1. Kh\u00e1i ni\u1ec7m t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed<\/h3>\n

T\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 t\u00e0i kho\u1ea3n giao d\u1ecbch c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf cung c\u1ea5p.<\/p>\n

Th\u00f4ng qua t\u00e0i kho\u1ea3n n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

C\u1ee5c Thu\u1ebf \u0111\u00e3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng giao d\u1ecbch \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf tr\u1ef1c tuy\u1ebfn. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 tra c\u1ee9u th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

1.2. Doanh nghi\u1ec7p m\u1edbi c\u00f3 c\u1ea7n \u0111\u0103ng k\u00fd kh\u00f4ng?<\/h3>\n

Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u00ean th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ec3 thu\u1eadn ti\u1ec7n trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

\u0110\u00e2y l\u00e0 t\u00e0i kho\u1ea3n c\u1ea7n thi\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c nh\u01b0:<\/p>\n

    \n
  • \n

    N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n<\/li>\n

  • \n

    N\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n<\/li>\n

  • \n

    Tra c\u1ee9u ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<\/li>\n

  • \n

    Tra c\u1ee9u h\u1ed3 s\u01a1 \u0111\u00e3 g\u1eedi.<\/p>\n<\/li>\n

  • \n

    Nh\u1eadn th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<\/li>\n

  • \n

    Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf tr\u1ef1c tuy\u1ebfn.<\/p>\n<\/li>\n<\/ul>\n

    Vi\u1ec7c s\u1eed d\u1ee5ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed c\u0169ng gi\u00fap doanh nghi\u1ec7p gi\u1ea3m th\u1eddi gian \u0111i l\u1ea1i v\u00e0 thu\u1eadn ti\u1ec7n h\u01a1n trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 thu\u1ebf.<\/p>\n

    II. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd?<\/h2>\n

    2.1. M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/h3>\n

    Doanh nghi\u1ec7p c\u1ea7n c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd v\u00e0 giao d\u1ecbch tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n

    Th\u00f4ng tin doanh nghi\u1ec7p tr\u00ean h\u1ec7 th\u1ed1ng c\u1ea7n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c, \u0111\u1eb7c bi\u1ec7t l\u00e0 th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt.<\/p>\n

    2.2. Ch\u1eef k\u00fd s\u1ed1<\/h3>\n

    Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb ch\u1eef k\u00fd s\u1ed1 c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

    Ch\u1eef k\u00fd s\u1ed1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00fd h\u1ed3 s\u01a1 v\u00e0 x\u00e1c nh\u1eadn c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

    Do \u0111\u00f3, sau khi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p n\u00ean \u0111\u0103ng k\u00fd v\u00e0 k\u00edch ho\u1ea1t ch\u1eef k\u00fd s\u1ed1 s\u1edbm n\u1ebfu ch\u01b0a c\u00f3.<\/p>\n

    2.3. Email v\u00e0 s\u1ed1 \u0111i\u1ec7n tho\u1ea1i<\/h3>\n

    Doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng email v\u00e0 s\u1ed1 \u0111i\u1ec7n tho\u1ea1i th\u01b0\u1eddng xuy\u00ean theo d\u00f5i khi \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n.<\/p>\n

    C\u00e1c th\u00f4ng tin n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 nh\u1eadn th\u00f4ng b\u00e1o ho\u1eb7c h\u1ed7 tr\u1ee3 qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i kho\u1ea3n.<\/p>\n

    K\u1ebf to\u00e1n c\u0169ng c\u1ea7n ki\u1ec3m tra ch\u00ednh x\u00e1c th\u00f4ng tin tr\u01b0\u1edbc khi g\u1eedi \u0111\u0103ng k\u00fd \u0111\u1ec3 h\u1ea1n ch\u1ebf ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh sau n\u00e0y.<\/p>\n

    III. C\u00e1ch \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed cho doanh nghi\u1ec7p m\u1edbi<\/h2>\n

    3.1. Truy c\u1eadp h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed<\/h3>\n

    Doanh nghi\u1ec7p truy c\u1eadp h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

    T\u1ea1i \u0111\u00e2y, doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ch\u1ee9c n\u0103ng \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed d\u00e0nh cho t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p.<\/p>\n

    Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a doanh nghi\u1ec7p v\u1edbi t\u00e0i kho\u1ea3n eTax Mobile d\u00e0nh cho c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh. C\u01a1 quan thu\u1ebf c\u00f3 h\u01b0\u1edbng d\u1eabn ri\u00eang \u0111\u1ed1i v\u1edbi t\u1eebng nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

    3.2. Nh\u1eadp th\u00f4ng tin \u0111\u0103ng k\u00fd<\/h3>\n

    Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nh\u1eadp c\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng y\u00eau c\u1ea7u.<\/p>\n

    Th\u00f4ng tin c\u1ea7n ki\u1ec3m tra k\u1ef9 g\u1ed3m:<\/p>\n

      \n
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      M\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<\/li>\n

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      T\u00ean doanh nghi\u1ec7p.<\/p>\n<\/li>\n

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      Th\u00f4ng tin ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n.<\/p>\n<\/li>\n

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      \u0110\u1ecba ch\u1ec9.<\/p>\n<\/li>\n

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      S\u1ed1 \u0111i\u1ec7n tho\u1ea1i.<\/p>\n<\/li>\n

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      Email.<\/p>\n<\/li>\n

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      Th\u00f4ng tin li\u00ean quan \u0111\u1ebfn giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/p>\n<\/li>\n<\/ul>\n

      Sau khi nh\u1eadp \u0111\u1ea7y \u0111\u1ee7, doanh nghi\u1ec7p ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 th\u00f4ng tin tr\u01b0\u1edbc khi g\u1eedi \u0111\u0103ng k\u00fd.<\/p>\n

      3.3. K\u00fd v\u00e0 g\u1eedi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd<\/h3>\n

      Doanh nghi\u1ec7p s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 k\u00fd x\u00e1c nh\u1eadn v\u00e0 g\u1eedi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n.<\/p>\n

      Sau khi g\u1eedi, h\u1ec7 th\u1ed1ng s\u1ebd ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd th\u00f4ng tin \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh.<\/p>\n

      Doanh nghi\u1ec7p n\u00ean l\u01b0u l\u1ea1i th\u00f4ng tin \u0111\u0103ng k\u00fd \u0111\u1ec3 s\u1eed d\u1ee5ng khi c\u1ea7n ki\u1ec3m tra tr\u1ea1ng th\u00e1i t\u00e0i kho\u1ea3n.<\/p>\n

      IV. K\u00edch ho\u1ea1t v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed<\/h2>\n

      4.1. Nh\u1eadn th\u00f4ng tin t\u00e0i kho\u1ea3n<\/h3>\n

      Sau khi \u0111\u0103ng k\u00fd th\u00e0nh c\u00f4ng, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc k\u00edch ho\u1ea1t theo h\u01b0\u1edbng d\u1eabn c\u1ee7a h\u1ec7 th\u1ed1ng.<\/p>\n

      K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra email v\u00e0 c\u00e1c th\u00f4ng b\u00e1o li\u00ean quan \u0111\u1ec3 ho\u00e0n t\u1ea5t vi\u1ec7c \u0111\u0103ng k\u00fd.<\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin \u0111\u0103ng k\u00fd ch\u01b0a ch\u00ednh x\u00e1c ho\u1eb7c h\u1ed3 s\u01a1 ch\u01b0a \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

      4.2. \u0110\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng<\/h3>\n

      Sau khi t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t, doanh nghi\u1ec7p s\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u0103ng nh\u1eadp \u0111\u1ec3 truy c\u1eadp h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n

      K\u1ebf to\u00e1n n\u00ean b\u1ea3o qu\u1ea3n th\u00f4ng tin t\u00e0i kho\u1ea3n v\u00e0 ph\u00e2n quy\u1ec1n s\u1eed d\u1ee5ng ph\u00f9 h\u1ee3p cho nh\u1eefng ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n giao d\u1ecbch thu\u1ebf.<\/p>\n

      4.3. Th\u1ef1c hi\u1ec7n giao d\u1ecbch thu\u1ebf<\/h3>\n

      Sau khi \u0111\u0103ng nh\u1eadp, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9c n\u0103ng t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c cung c\u1ea5p tr\u00ean h\u1ec7 th\u1ed1ng.<\/p>\n

      M\u1ed9t s\u1ed1 giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean g\u1ed3m:<\/p>\n

        \n
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        N\u1ed9p t\u1edd khai thu\u1ebf.<\/p>\n<\/li>\n

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        N\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n<\/li>\n

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        Tra c\u1ee9u t\u1edd khai.<\/p>\n<\/li>\n

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        Tra c\u1ee9u th\u00f4ng b\u00e1o.<\/p>\n<\/li>\n

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        Tra c\u1ee9u ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<\/li>\n

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        Theo d\u00f5i t\u00ecnh tr\u1ea1ng x\u1eed l\u00fd h\u1ed3 s\u01a1.<\/p>\n<\/li>\n<\/ul>\n

        V. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u00ean th\u1ef1c hi\u1ec7n nh\u1eefng g\u00ec sau khi c\u00f3 t\u00e0i kho\u1ea3n?<\/h2>\n

        5.1. Ki\u1ec3m tra th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/h3>\n

        Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra l\u1ea1i th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng sau khi t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t.<\/p>\n

        N\u1ebfu ph\u00e1t hi\u1ec7n th\u00f4ng tin kh\u00f4ng ch\u00ednh x\u00e1c, c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh.<\/p>\n

        Vi\u1ec7c ki\u1ec3m tra s\u1edbm gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng th\u00f4ng tin tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf kh\u00f4ng th\u1ed1ng nh\u1ea5t v\u1edbi d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

        5.2. \u0110\u0103ng k\u00fd ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed<\/h3>\n

        Doanh nghi\u1ec7p c\u1ea7n thi\u1ebft l\u1eadp ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed ph\u00f9 h\u1ee3p \u0111\u1ec3 c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

        K\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, ch\u1eef k\u00fd s\u1ed1 v\u00e0 th\u00f4ng tin \u0111\u0103ng k\u00fd \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m qu\u00e1 tr\u00ecnh n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n.<\/p>\n

        5.3. Ki\u1ec3m tra th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf<\/h3>\n

        Sau khi c\u00f3 t\u00e0i kho\u1ea3n, doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean \u0111\u0103ng nh\u1eadp \u0111\u1ec3 ki\u1ec3m tra th\u00f4ng b\u00e1o.<\/p>\n

        \u0110\u1eb7c bi\u1ec7t, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 ch\u1edd th\u00f4ng b\u00e1o qua email m\u00e0 c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra h\u1ec7 th\u1ed1ng \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t th\u1eddi h\u1ea1n x\u1eed l\u00fd h\u1ed3 s\u01a1.<\/p>\n

        VI. M\u1ed9t s\u1ed1 l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed<\/h2>\n

        6.1. Th\u00f4ng tin doanh nghi\u1ec7p kh\u00f4ng kh\u1edbp<\/h3>\n

        M\u1ed9t l\u1ed7i th\u01b0\u1eddng g\u1eb7p l\u00e0 th\u00f4ng tin nh\u1eadp khi \u0111\u0103ng k\u00fd kh\u00f4ng tr\u00f9ng v\u1edbi d\u1eef li\u1ec7u \u0111ang \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/p>\n

        Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra ch\u00ednh x\u00e1c t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan tr\u01b0\u1edbc khi g\u1eedi.<\/p>\n

        6.2. Ch\u1eef k\u00fd s\u1ed1 ch\u01b0a ho\u1ea1t \u0111\u1ed9ng<\/h3>\n

        N\u1ebfu ch\u1eef k\u00fd s\u1ed1 ch\u01b0a \u0111\u01b0\u1ee3c c\u00e0i \u0111\u1eb7t ho\u1eb7c ch\u01b0a nh\u1eadn di\u1ec7n tr\u00ean m\u00e1y t\u00ednh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n khi k\u00fd v\u00e0 g\u1eedi h\u1ed3 s\u01a1.<\/p>\n

        K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra:<\/p>\n

          \n
        • \n

          Thi\u1ebft b\u1ecb ch\u1eef k\u00fd s\u1ed1.<\/p>\n<\/li>\n

        • \n

          Ch\u1ee9ng th\u01b0 s\u1ed1.<\/p>\n<\/li>\n

        • \n

          Th\u1eddi h\u1ea1n ch\u1ee9ng th\u01b0.<\/p>\n<\/li>\n

        • \n

          Ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00fd \u0111i\u1ec7n t\u1eed.<\/p>\n<\/li>\n

        • \n

          Tr\u00ecnh duy\u1ec7t v\u00e0 thi\u1ebft l\u1eadp c\u1ea7n thi\u1ebft.<\/p>\n<\/li>\n<\/ul>\n

          6.3. Kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o<\/h3>\n

          N\u1ebfu kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c email ho\u1eb7c th\u00f4ng b\u00e1o li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n, doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra l\u1ea1i \u0111\u1ecba ch\u1ec9 email \u0111\u0103ng k\u00fd v\u00e0 tr\u1ea1ng th\u00e1i h\u1ed3 s\u01a1 tr\u00ean h\u1ec7 th\u1ed1ng.<\/p>\n

          Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, doanh nghi\u1ec7p c\u00f3 th\u1ec3 li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn.<\/p>\n

          VII. L\u01b0u \u00fd cho doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n<\/h2>\n

          7.1. \u0110\u0103ng k\u00fd t\u00e0i kho\u1ea3n s\u1edbm<\/h3>\n

          Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp kh\u00f4ng n\u00ean ch\u1edd \u0111\u1ebfn khi ph\u00e1t sinh k\u1ef3 khai thu\u1ebf m\u1edbi \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n.<\/p>\n

          N\u00ean ho\u00e0n t\u1ea5t vi\u1ec7c thi\u1ebft l\u1eadp t\u00e0i kho\u1ea3n v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 giao d\u1ecbch \u0111i\u1ec7n t\u1eed ngay khi doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

          7.2. B\u1ea3o m\u1eadt t\u00e0i kho\u1ea3n<\/h3>\n

          Th\u00f4ng tin \u0111\u0103ng nh\u1eadp c\u1ea7n \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n c\u1ea9n th\u1eadn.<\/p>\n

          Doanh nghi\u1ec7p c\u0169ng n\u00ean ph\u00e2n quy\u1ec1n cho ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n giao d\u1ecbch thu\u1ebf v\u00e0 ki\u1ec3m so\u00e1t vi\u1ec7c s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1.<\/p>\n

          7.3. Th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra h\u1ec7 th\u1ed1ng<\/h3>\n

          K\u1ebf to\u00e1n n\u00ean duy tr\u00ec th\u00f3i quen ki\u1ec3m tra t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n

          Vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n th\u00f4ng b\u00e1o, h\u1ed3 s\u01a1 c\u1ea7n b\u1ed5 sung ho\u1eb7c c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ebfn h\u1ea1n.<\/p>\n

          VIII. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ec3 t\u1ef1 \u0111\u0103ng k\u00fd kh\u00f4ng?<\/h2>\n

          8.1. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 th\u1ef1c hi\u1ec7n<\/h3>\n

          Doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 t\u1ef1 th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed n\u1ebfu \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u00e0 c\u00f4ng c\u1ee5 c\u1ea7n thi\u1ebft.<\/p>\n

          Quy tr\u00ecnh c\u01a1 b\u1ea3n g\u1ed3m:<\/p>\n

          Chu\u1ea9n b\u1ecb th\u00f4ng tin \u2192 truy c\u1eadp h\u1ec7 th\u1ed1ng \u2192 \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n \u2192 k\u00fd \u0111i\u1ec7n t\u1eed \u2192 g\u1eedi h\u1ed3 s\u01a1 \u2192 k\u00edch ho\u1ea1t \u2192 \u0111\u0103ng nh\u1eadp v\u00e0 giao d\u1ecbch.<\/strong><\/p>\n

          8.2. C\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho k\u1ebf to\u00e1n ho\u1eb7c \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5<\/h3>\n

          N\u1ebfu ch\u1ee7 doanh nghi\u1ec7p kh\u00f4ng tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ed1 tr\u00ed nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n theo th\u1ea9m quy\u1ec1n ho\u1eb7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3.<\/p>\n

          Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn c\u1ea7n ki\u1ec3m so\u00e1t t\u00e0i kho\u1ea3n, ch\u1eef k\u00fd s\u1ed1 v\u00e0 th\u00f4ng tin \u0111\u0103ng nh\u1eadp \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong giao d\u1ecbch thu\u1ebf.<\/p>\n

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

          C\u00e1ch \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed cho doanh nghi\u1ec7p m\u1edbi<\/strong> kh\u00f4ng qu\u00e1 ph\u1ee9c t\u1ea1p nh\u01b0ng c\u1ea7n th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb m\u00e3 s\u1ed1 thu\u1ebf, ch\u1eef k\u00fd s\u1ed1, th\u00f4ng tin ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n, email v\u00e0 s\u1ed1 \u0111i\u1ec7n tho\u1ea1i tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd. Sau khi t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec1u giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed nh\u01b0 khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0 tra c\u1ee9u h\u1ed3 s\u01a1. C\u01a1 quan thu\u1ebf c\u0169ng khuy\u1ebfn ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thu\u1eadn ti\u1ec7n h\u01a1n. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u00ean ho\u00e0n t\u1ea5t vi\u1ec7c \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n s\u1edbm, \u0111\u1ed3ng th\u1eddi th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra h\u1ec7 th\u1ed1ng \u0111\u1ec3 kh\u00f4ng b\u1ecf s\u00f3t th\u00f4ng b\u00e1o ho\u1eb7c th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>","protected":false},"excerpt":{"rendered":"

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