{"id":16896,"date":"2026-09-07T07:47:37","date_gmt":"2026-09-07T07:47:37","guid":{"rendered":"https:\/\/mva.vn\/?p=16896"},"modified":"2026-09-07T07:47:37","modified_gmt":"2026-09-07T07:47:37","slug":"mau-so-24-dkt-van-ban-de-nghi-cham-dut-hieu-luc-ma-so-thue","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/mau-so-24-dkt-van-ban-de-nghi-cham-dut-hieu-luc-ma-so-thue\/","title":{"rendered":"M\u1eabu s\u1ed1 24\/\u0110KT: V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c 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>

M\u1eabu s\u1ed1 24\/\u0110KT l\u00e0 v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf. T\u1eeb ng\u00e0y 01\/7\/2026, m\u1eabu n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 90\/2026\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Quy \u0111\u1ecbnh m\u1edbi thay th\u1ebf m\u1eabu 24\/\u0110K-TCT tr\u01b0\u1edbc \u0111\u00e2y trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng.<\/em><\/p>\n

I. M\u1eabu s\u1ed1 24\/\u0110KT l\u00e0 g\u00ec?<\/h2>\n
\"M\u1eabu
M\u1eabu s\u1ed1 24\/\u0110KT: V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/figcaption><\/figure>\n

1.1. M\u1eabu s\u1ed1 24\/\u0110KT d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec?<\/h3>\n

M\u1eabu s\u1ed1 24\/\u0110KT c\u00f3 t\u00ean l\u00e0 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf. \u0110\u00e2y l\u00e0 m\u1ed9t th\u00e0nh ph\u1ea7n trong h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf. M\u1eabu \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. V\u00ec v\u1eady, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n s\u1eed d\u1ee5ng \u0111\u00fang bi\u1ec3u m\u1eabu theo quy \u0111\u1ecbnh m\u1edbi khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c. M\u1eabu 24\/\u0110KT th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n k\u00ea khai ch\u00ednh x\u00e1c th\u00f4ng tin tr\u01b0\u1edbc khi g\u1eedi c\u01a1 quan thu\u1ebf.<\/p>\n

1.2. M\u1eabu 24\/\u0110KT \u0111\u01b0\u1ee3c ban h\u00e0nh t\u1ea1i v\u0103n b\u1ea3n n\u00e0o?<\/h3>\n

M\u1eabu s\u1ed1 24\/\u0110KT \u0111\u01b0\u1ee3c ban h\u00e0nh t\u1ea1i Ph\u1ee5 l\u1ee5c II k\u00e8m theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC. Th\u00f4ng t\u01b0 90\/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. V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2026. Do \u0111\u00f3, khi t\u00ecm m\u1eabu ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf hi\u1ec7n nay, doanh nghi\u1ec7p kh\u00f4ng n\u00ean s\u1eed d\u1ee5ng m\u00e1y m\u00f3c m\u1eabu c\u0169.<\/p>\n

II. N\u1ed9i dung M\u1eabu s\u1ed1 24\/\u0110KT<\/h2>\n

M\u1eabu s\u1ed1 24\/\u0110KT \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft. N\u1ed9i dung m\u1eabu t\u1eadp trung v\u00e0o th\u00f4ng tin nh\u1eadn di\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n

M\u1ed9t s\u1ed1 th\u00f4ng tin c\u01a1 b\u1ea3n tr\u00ean m\u1eabu g\u1ed3m:<\/p>\n

    \n
  • \n

    T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<\/li>\n

  • \n

    S\u1ed1 v\u0103n b\u1ea3n v\u00e0 ng\u00e0y l\u1eadp.<\/p>\n<\/li>\n

  • \n

    C\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn.<\/p>\n<\/li>\n

  • \n

    Th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<\/li>\n

  • \n

    M\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c.<\/p>\n<\/li>\n

  • \n

    N\u1ed9i dung \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<\/li>\n

  • \n

    Th\u00f4ng tin ng\u01b0\u1eddi k\u00fd v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<\/li>\n<\/ul>\n

    Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n k\u00ea khai th\u1ed1ng nh\u1ea5t v\u1edbi th\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u01b0\u1edbc \u0111\u00f3. Sai l\u1ec7ch th\u00f4ng tin c\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i ho\u1eb7c b\u1ed5 sung h\u1ed3 s\u01a1.<\/p>\n

    2.1. T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ghi nh\u01b0 th\u1ebf n\u00e0o?<\/h3>\n

    T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c ghi theo th\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd. T\u00f9y tr\u01b0\u1eddng h\u1ee3p, th\u00f4ng tin n\u00e0y c\u00f3 th\u1ec3 c\u0103n c\u1ee9 v\u00e0o \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n

    Vi\u1ec7c ghi \u0111\u00fang t\u00ean gi\u00fap c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ch\u1ee7 th\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c. Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra th\u00f4ng tin tr\u01b0\u1edbc khi k\u00fd v\u00e0 n\u1ed9p h\u1ed3 s\u01a1.<\/p>\n

    2.2. Ai k\u00fd M\u1eabu s\u1ed1 24\/\u0110KT?<\/h3>\n

    M\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd b\u1edfi ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf cho \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n k\u00fd m\u1eabu.<\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p c\u00f3 con d\u1ea5u, vi\u1ec7c \u0111\u00f3ng d\u1ea5u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh. Th\u00f4ng tin tr\u00ean m\u1eabu ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/p>\n

    III. Khi n\u00e0o ph\u1ea3i ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf?<\/h2>\n

    Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 24\/\u0110KT. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1.<\/p>\n

    Theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC, c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo t\u1eebng nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Trong \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd thu\u1ebf c\u00f9ng \u0111\u0103ng k\u00fd kinh doanh c\u00f3 th\u1ec3 ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh, gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u0169ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/p>\n

    Ngo\u00e0i ra, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf khi thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh.<\/p>\n

    V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u0103n c\u1ee9 tr\u01b0\u1edbc khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1.<\/p>\n

    IV. H\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n

    H\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 bao g\u1ed3m M\u1eabu s\u1ed1 24\/\u0110KT v\u00e0 gi\u1ea5y t\u1edd li\u00ean quan theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

    V\u1ec1 c\u01a1 b\u1ea3n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb:<\/p>\n

      \n
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      V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf M\u1eabu s\u1ed1 24\/\u0110KT.<\/p>\n<\/li>\n

    • \n

      Gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng n\u1ebfu ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u.<\/p>\n<\/li>\n

    • \n

      C\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n<\/li>\n

    • \n

      H\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed n\u1ebfu th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/p>\n<\/li>\n<\/ul>\n

      Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra h\u1ed3 s\u01a1 theo \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf vi\u1ec7c ph\u1ea3i b\u1ed5 sung nhi\u1ec1u l\u1ea7n.<\/p>\n

      V. Ngh\u0129a v\u1ee5 c\u1ea7n ho\u00e0n th\u00e0nh tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf<\/h2>\n

      Ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ecf qua c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n t\u1ed3n t\u1ea1i. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ea5m d\u1ee9t.<\/p>\n

      Theo \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC, m\u1ed9t s\u1ed1 ngh\u0129a v\u1ee5 c\u1ea7n ho\u00e0n th\u00e0nh g\u1ed3m:<\/p>\n

      Th\u1ee9 nh\u1ea5t, ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n.<\/strong> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n

      Th\u1ee9 hai, ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.<\/strong> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p.<\/p>\n

      Th\u1ee9 ba, x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba n\u1ebfu c\u00f3.<\/strong> C\u00e1c kho\u1ea3n thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/p>\n

      Th\u1ee9 t\u01b0, x\u1eed l\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.<\/strong> N\u1ebfu \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y ph\u1ea3i ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc.<\/p>\n

      \u0110\u00e2y l\u00e0 n\u1ed9i dung doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd. Vi\u1ec7c n\u1ed9p M\u1eabu 24\/\u0110KT kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c t\u1ef1 \u0111\u1ed9ng ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

      VI. C\u00e1ch th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/h2>\n

      Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c theo ph\u01b0\u01a1ng th\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. H\u1ed3 s\u01a1 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed ho\u1eb7c theo h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p.<\/p>\n

      N\u1ebfu l\u1ef1a ch\u1ecdn giao d\u1ecbch \u0111i\u1ec7n t\u1eed, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf. H\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed c\u0169ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m y\u00eau c\u1ea7u v\u1ec1 th\u00e0nh ph\u1ea7n v\u00e0 h\u00ecnh th\u1ee9c.<\/p>\n

      Quy tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00f3 th\u1ec3 kh\u00e1i qu\u00e1t nh\u01b0 sau:<\/p>\n

      B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf.<\/strong><\/p>\n

      Doanh nghi\u1ec7p ki\u1ec3m tra l\u00fd do v\u00e0 c\u0103n c\u1ee9 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n

      B\u01b0\u1edbc 2: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1.<\/strong><\/p>\n

      Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp M\u1eabu s\u1ed1 24\/\u0110KT v\u00e0 chu\u1ea9n b\u1ecb gi\u1ea5y t\u1edd li\u00ean quan.<\/p>\n

      B\u01b0\u1edbc 3: Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf.<\/strong><\/p>\n

      Doanh nghi\u1ec7p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n, h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p.<\/p>\n

      B\u01b0\u1edbc 4: N\u1ed9p h\u1ed3 s\u01a1 cho c\u01a1 quan thu\u1ebf.<\/strong><\/p>\n

      H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi theo ph\u01b0\u01a1ng th\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

      B\u01b0\u1edbc 5: Theo d\u00f5i qu\u00e1 tr\u00ecnh x\u1eed l\u00fd.<\/strong><\/p>\n

      Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ki\u1ec3m tra t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c hi\u1ec7n b\u1ed5 sung n\u1ebfu c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/p>\n

      VII. M\u1eabu 24\/\u0110KT c\u00f3 thay th\u1ebf M\u1eabu 24\/\u0110K-TCT kh\u00f4ng?<\/h2>\n

      C\u00f3. T\u1eeb ng\u00e0y 01\/7\/2026, Th\u00f4ng t\u01b0 90\/2026\/TT-BTC \u0111\u00e3 thay th\u1ebf Th\u00f4ng t\u01b0 86\/2024\/TT-BTC v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf. Theo \u0111\u00f3, M\u1eabu 24\/\u0110KT \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n

      Tuy nhi\u00ean, c\u1ea7n l\u01b0u \u00fd quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp. Theo h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed, M\u1eabu 24\/\u0110K-TCT v\u1eabn \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng theo l\u1ed9 tr\u00ecnh c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

      Do \u0111\u00f3, doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi l\u1eadp bi\u1ec3u m\u1eabu. Kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o t\u00ean m\u1eabu khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c.<\/p>\n

      VIII. M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi l\u1eadp M\u1eabu s\u1ed1 24\/\u0110KT<\/h2>\n

      Khi l\u1eadp v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra k\u1ef9 th\u00f4ng tin. Sai th\u00f4ng tin v\u1ec1 t\u00ean ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn qu\u00e1 tr\u00ecnh x\u1eed l\u00fd.<\/p>\n

      M\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ea7n l\u01b0u \u00fd g\u1ed3m:<\/p>\n

        \n
      • \n

        S\u1eed d\u1ee5ng \u0111\u00fang M\u1eabu s\u1ed1 24\/\u0110KT theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<\/li>\n

      • \n

        Ghi \u0111\u00fang t\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<\/li>\n

      • \n

        Ki\u1ec3m tra ch\u00ednh x\u00e1c m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<\/li>\n

      • \n

        X\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn.<\/p>\n<\/li>\n

      • \n

        Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i k\u00fd v\u0103n b\u1ea3n.<\/p>\n<\/li>\n

      • \n

        Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<\/li>\n

      • \n

        Ho\u00e0n th\u00e0nh h\u1ed3 s\u01a1 khai v\u00e0 n\u1ed9p thu\u1ebf c\u00f2n thi\u1ebfu.<\/p>\n<\/li>\n

      • \n

        Ki\u1ec3m tra ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c n\u1ebfu c\u00f3.<\/p>\n<\/li>\n<\/ul>\n

        \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/strong> v\u1edbi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p<\/strong>. \u0110\u00e2y l\u00e0 c\u00e1c th\u1ee7 t\u1ee5c c\u00f3 m\u1ed1i li\u00ean h\u1ec7 nh\u01b0ng kh\u00f4ng ho\u00e0n to\u00e0n gi\u1ed1ng nhau.<\/p>\n

        IX. T\u1ea3i M\u1eabu s\u1ed1 24\/\u0110KT m\u1edbi nh\u1ea5t n\u0103m 2026<\/h2>\n

        M\u1eabu s\u1ed1 24\/\u0110KT hi\u1ec7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC<\/strong>. M\u1eabu \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2026 theo quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/p>\n

        Doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng \u0111\u00fang m\u1eabu theo v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111i\u1ec7n t\u1eed, c\u1ea7n ki\u1ec3m tra th\u00eam l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng bi\u1ec3u m\u1eabu do c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn.<\/p>\n

        Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u00fang bi\u1ec3u m\u1eabu s\u1ebd gi\u00fap h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c x\u1eed l\u00fd thu\u1eadn l\u1ee3i h\u01a1n. Doanh nghi\u1ec7p c\u0169ng n\u00ean ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc khi \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n

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

        M\u1eabu s\u1ed1 24\/\u0110KT<\/strong> l\u00e0 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh m\u1edbi t\u1eeb ng\u00e0y 01\/7\/2026. M\u1eabu \u0111\u01b0\u1ee3c ban h\u00e0nh t\u1ea1i Ph\u1ee5 l\u1ee5c II k\u00e8m theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC. Khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n, khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf. Vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u00fang M\u1eabu 24\/\u0110KT gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c. Doanh nghi\u1ec7p c\u0169ng n\u00ean ki\u1ec3m tra quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp n\u1ebfu th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/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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