{"id":16913,"date":"2026-09-08T01:43:05","date_gmt":"2026-09-08T01:43:05","guid":{"rendered":"https:\/\/mva.vn\/?p=16913"},"modified":"2026-09-08T01:43:05","modified_gmt":"2026-09-08T01:43:05","slug":"kiem-tra-thue-tai-tru-so-nguoi-nop-thue","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/kiem-tra-thue-tai-tru-so-nguoi-nop-thue\/","title":{"rendered":"\u0110i\u1ec3m m\u1edbi quy \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi t\u1eeb ng\u00e0y 01\/7\/2026. C\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1eadp trung v\u00e0o qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7. C\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c \u01b0u ti\u00ean ki\u1ec3m tra tr\u1ef1c tuy\u1ebfn, t\u1eeb xa tr\u00ean d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed. \u0110\u1ed3ng th\u1eddi, Th\u00f4ng t\u01b0 89\/2026\/TT-BTC b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh \u0111\u1ec3 h\u1ea1n ch\u1ebf ki\u1ec3m tra tr\u00f9ng l\u1eb7p v\u00e0 x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra.<\/em><\/p>\n

I. Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h2>\n
\"\u0110i\u1ec3m
\u0110i\u1ec3m m\u1edbi quy \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/figcaption><\/figure>\n

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

Ng\u00e0y 30\/6\/2026, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Th\u00f4ng t\u01b0 89\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. V\u0103n b\u1ea3n n\u00e0y thay \u0111\u1ed5i nhi\u1ec1u n\u1ed9i dung v\u1ec1 qu\u1ea3n l\u00fd, ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 thu\u1ebf. Trong \u0111\u00f3, \u0110i\u1ec1u 88 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. \u0110\u00e2y l\u00e0 n\u1ed9i dung doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/p>\n

1.2. Ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eb1m m\u1ee5c \u0111\u00edch g\u00ec?<\/h3>\n

Ki\u1ec3m tra thu\u1ebf nh\u1eb1m \u0111\u00e1nh gi\u00e1 vi\u1ec7c k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf. C\u01a1 quan thu\u1ebf s\u1ebd xem x\u00e9t t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 trung th\u1ef1c c\u1ee7a h\u1ed3 s\u01a1. Vi\u1ec7c ki\u1ec3m tra c\u0169ng gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thi\u1ebfu ho\u1eb7c sai. Qua \u0111\u00f3, c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf n\u1ebfu c\u1ea7n thi\u1ebft. Tuy nhi\u00ean, vi\u1ec7c ki\u1ec3m tra ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro. Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea3n tr\u1edf ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

II. 05 \u0111i\u1ec3m m\u1edbi v\u1ec1 ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h2>\n

2.1. B\u1ed5 sung nguy\u00ean t\u1eafc ki\u1ec3m tra theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/h3>\n

M\u1ed9t \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng l\u00e0 nguy\u00ean t\u1eafc ki\u1ec3m tra \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. C\u01a1 quan thu\u1ebf ph\u1ea3i \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra. C\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ed7 tr\u1ee3 ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 d\u1eef li\u1ec7u. \u0110\u1eb7c bi\u1ec7t, ph\u00e1p lu\u1eadt m\u1edbi \u01b0u ti\u00ean ki\u1ec3m tra tr\u1ef1c tuy\u1ebfn v\u00e0 t\u1eeb xa. H\u00ecnh th\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap gi\u1ea3m vi\u1ec7c ki\u1ec3m tra tr\u1ef1c ti\u1ebfp khi d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u1ee7 c\u0103n c\u1ee9. Doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 gi\u1ea3m th\u1eddi gian chu\u1ea9n b\u1ecb v\u00e0 l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi \u0111o\u00e0n ki\u1ec3m tra.<\/p>\n

2.2. L\u1ea7n \u0111\u1ea7u quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 ki\u1ec3m tra thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed<\/h3>\n

\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Theo \u0110i\u1ec1u 89, ki\u1ec3m tra tr\u1ef1c tuy\u1ebfn, t\u1eeb xa \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u1ea3 hai h\u00ecnh th\u1ee9c ki\u1ec3m tra. \u0110\u00f3 l\u00e0 ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf v\u00e0 ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Vi\u1ec7c ki\u1ec3m tra \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua c\u1ed5ng giao ti\u1ebfp \u0111i\u1ec7n t\u1eed. C\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 d\u1eef li\u1ec7u do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p. C\u00e1c ho\u1ea1t \u0111\u1ed9ng trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra c\u0169ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed. N\u1ed9i dung n\u00e0y g\u1ed3m gi\u1ea3i tr\u00ecnh, trao \u0111\u1ed5i v\u00e0 cung c\u1ea5p t\u00e0i li\u1ec7u. Bi\u00ean b\u1ea3n v\u00e0 v\u0103n b\u1ea3n x\u1eed l\u00fd c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed. H\u1ed3 s\u01a1, t\u00e0i li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c k\u00fd v\u00e0 l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh. \u0110i\u1ec1u n\u00e0y t\u1ea1o ra thay \u0111\u1ed5i l\u1edbn trong c\u00e1ch doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n ch\u00fa tr\u1ecdng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/p>\n

2.3. C\u00f3 th\u1ec3 chuy\u1ec3n sang ki\u1ec3m tra tr\u1ef1c ti\u1ebfp n\u1ebfu d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed ch\u01b0a \u0111\u1ee7<\/h3>\n

Ki\u1ec3m tra \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 ngh\u0129a c\u01a1 quan thu\u1ebf lu\u00f4n ki\u1ec3m tra t\u1eeb xa. Tr\u01b0\u1eddng h\u1ee3p d\u1eef li\u1ec7u ch\u01b0a \u0111\u1ee7 c\u0103n c\u1ee9, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 x\u00e1c minh th\u1ef1c t\u1ebf. N\u1ebfu c\u1ea7n x\u00e1c minh tr\u1ef1c ti\u1ebfp, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap k\u1ebft h\u1ee3p gi\u1eefa ki\u1ec3m tra \u0111i\u1ec7n t\u1eed v\u00e0 ki\u1ec3m tra th\u1ef1c t\u1ebf. Doanh nghi\u1ec7p v\u00ec v\u1eady kh\u00f4ng n\u00ean ch\u1ec9 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 b\u1ea3n gi\u1ea5y. D\u1eef li\u1ec7u k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

2.4. B\u1ed5 sung nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p b\u00e3i b\u1ecf quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra<\/h3>\n

Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra b\u1ecb b\u00e3i b\u1ecf. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng ki\u1ec3m tra ch\u1ed3ng ch\u00e9o. \u0110\u1ed3ng th\u1eddi, c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf x\u1eed l\u00fd khi \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m tra kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p.<\/p>\n

M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m:<\/p>\n

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    N\u1ed9i dung ho\u1eb7c k\u1ef3 ki\u1ec3m tra b\u1ecb tr\u00f9ng v\u1edbi quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n<\/li>\n

  • \n

    C\u01a1 quan \u0111i\u1ec1u tra ho\u1eb7c c\u01a1 quan thanh tra \u0111ang \u0111i\u1ec1u tra, thanh tra ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<\/li>\n

  • \n

    Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh.<\/p>\n<\/li>\n

  • \n

    Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb h\u1ee7y h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u01b0\u1edbc khi c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra.<\/p>\n<\/li>\n

  • \n

    M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd khi\u1ebfn vi\u1ec7c ki\u1ec3m tra kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p.<\/p>\n<\/li>\n

  • \n

    Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ch\u1ee9ng minh s\u1ed1 thu\u1ebf k\u00ea khai l\u00e0 \u0111\u00fang v\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc khi c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh.<\/p>\n<\/li>\n<\/ul>\n

    \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi c\u00f3 \u00fd ngh\u0129a th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. Kh\u00f4ng ph\u1ea3i m\u1ecdi quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra \u0111\u00e3 ban h\u00e0nh \u0111\u1ec1u m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ebfn c\u00f9ng.<\/p>\n

    2.5. Quy \u0111\u1ecbnh r\u00f5 h\u01a1n khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng k\u00fd bi\u00ean b\u1ea3n ki\u1ec3m tra<\/h3>\n

    Th\u00f4ng t\u01b0 89\/2026\/TT-BTC c\u0169ng b\u1ed5 sung c\u00e1ch x\u1eed l\u00fd khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng k\u00fd bi\u00ean b\u1ea3n ki\u1ec3m tra. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng k\u00fd, bi\u00ean b\u1ea3n v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn. Khi \u0111\u00f3, Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra k\u00fd bi\u00ean b\u1ea3n v\u00e0 c\u1ea7n c\u00f3 ng\u01b0\u1eddi x\u00e1c nh\u1eadn vi\u1ec7c kh\u00f4ng k\u00fd. Ng\u01b0\u1eddi x\u00e1c nh\u1eadn c\u00f3 th\u1ec3 l\u00e0 \u0111\u1ea1i di\u1ec7n ch\u00ednh quy\u1ec1n c\u1ea5p x\u00e3 n\u01a1i x\u1ea3y ra vi ph\u1ea1m. Tr\u01b0\u1eddng h\u1ee3p ph\u00f9 h\u1ee3p, c\u00f3 th\u1ec3 l\u00e0 \u00edt nh\u1ea5t m\u1ed9t ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn. N\u1ebfu kh\u00f4ng c\u00f3 ch\u1eef k\u00fd c\u1ee7a \u0111\u1ea1i di\u1ec7n ch\u00ednh quy\u1ec1n c\u1ea5p x\u00e3 ho\u1eb7c ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn, bi\u00ean b\u1ea3n ph\u1ea3i ghi r\u00f5 l\u00fd do. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap tr\u00e1nh vi\u1ec7c bi\u00ean b\u1ea3n b\u1ecb \u0111\u00ecnh tr\u1ec7 ch\u1ec9 v\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng k\u00fd.<\/p>\n

    III. Tr\u00ecnh t\u1ef1 ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h2>\n

    3.1. Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra<\/h3>\n

    Vi\u1ec7c ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. Quy\u1ebft \u0111\u1ecbnh do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan thu\u1ebf ban h\u00e0nh. \u0110\u1ed1i v\u1edbi ki\u1ec3m tra c\u00e1c n\u1ed9i dung v\u00e0 th\u1eddi k\u1ef3 c\u00f3 r\u1ee7i ro, quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u1eadp theo M\u1eabu s\u1ed1 06\/KTT<\/strong>. Tr\u01b0\u1eddng h\u1ee3p gia h\u1ea1n, s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 07\/KTT<\/strong> theo quy \u0111\u1ecbnh. Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c. Th\u1eddi h\u1ea1n ki\u1ec3m tra th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

    3.2. C\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra<\/h3>\n

    Sau khi ban h\u00e0nh, quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c. Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh. Vi\u1ec7c c\u00f4ng b\u1ed1 \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh bi\u00ean b\u1ea3n theo M\u1eabu s\u1ed1 08\/KTT<\/strong>. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n c\u00e1c n\u1ed9i dung ki\u1ec3m tra. Tuy nhi\u00ean, tr\u01b0\u1edbc khi c\u00f4ng b\u1ed1, quy\u1ebft \u0111\u1ecbnh c\u00f3 th\u1ec3 b\u1ecb b\u00e3i b\u1ecf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra k\u1ef9 n\u1ed9i dung quy\u1ebft \u0111\u1ecbnh khi nh\u1eadn \u0111\u01b0\u1ee3c.<\/p>\n

    3.3. Th\u1ef1c hi\u1ec7n ki\u1ec3m tra<\/h3>\n

    \u0110o\u00e0n ki\u1ec3m tra ti\u1ebfn h\u00e0nh ki\u1ec3m tra theo n\u1ed9i dung v\u00e0 th\u1eddi k\u1ef3 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p h\u1ed3 s\u01a1 v\u00e0 gi\u1ea3i tr\u00ecnh c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u. Ph\u1ea1m vi ki\u1ec3m tra c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy\u1ebft \u0111\u1ecbnh. C\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c t\u00f9y \u00fd m\u1edf r\u1ed9ng n\u1ed9i dung ki\u1ec3m tra ngo\u00e0i c\u0103n c\u1ee9 ph\u00e1p lu\u1eadt. Doanh nghi\u1ec7p c\u0169ng c\u1ea7n c\u1eed ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n l\u00e0m vi\u1ec7c v\u1edbi \u0111o\u00e0n ki\u1ec3m tra. K\u1ebf to\u00e1n n\u00ean chu\u1ea9n b\u1ecb tr\u01b0\u1edbc h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan.<\/p>\n

    3.4. L\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra<\/h3>\n

    K\u1ebft th\u00fac ki\u1ec3m tra, \u0111o\u00e0n ki\u1ec3m tra l\u1eadp bi\u00ean b\u1ea3n. Bi\u00ean b\u1ea3n ph\u1ea3n \u00e1nh c\u00e1c n\u1ed9i dung \u0111\u00e3 ki\u1ec3m tra v\u00e0 k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ecdc k\u1ef9 bi\u00ean b\u1ea3n tr\u01b0\u1edbc khi k\u00fd. N\u1ebfu c\u00f3 \u00fd ki\u1ebfn kh\u00e1c v\u1edbi k\u1ebft lu\u1eadn c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra, doanh nghi\u1ec7p n\u00ean ghi r\u00f5 \u00fd ki\u1ebfn. Vi\u1ec7c n\u00e0y gi\u00fap b\u1ea3o v\u1ec7 quy\u1ec1n gi\u1ea3i tr\u00ecnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean k\u00fd x\u00e1c nh\u1eadn khi ch\u01b0a ki\u1ec3m tra c\u00e1c s\u1ed1 li\u1ec7u quan tr\u1ecdng.<\/p>\n

    IV. Ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/h2>\n

    Th\u00f4ng t\u01b0 89\/2026\/TT-BTC c\u0169ng quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf.<\/p>\n

    \u0110\u00e1ng ch\u00fa \u00fd l\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn ho\u00e0n thu\u1ebf GTGT cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb ngo\u1ea1i giao. Ngo\u00e0i ra c\u00f2n c\u00f3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 tr\u1ee5 s\u1edf ho\u1eb7c c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ec3 ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf.<\/p>\n

    \u0110i\u1ec1u n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf c\u00f3 th\u00eam ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng h\u1ed3 s\u01a1. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra \u0111\u1ec3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1.<\/p>\n

    V. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec khi b\u1ecb ki\u1ec3m tra thu\u1ebf?<\/h2>\n

    Khi nh\u1eadn quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi \u0111o\u00e0n ki\u1ec3m tra l\u00e0m vi\u1ec7c.<\/p>\n

    Tr\u01b0\u1edbc h\u1ebft, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u1edd khai v\u1edbi s\u1ed5 k\u1ebf to\u00e1n. C\u00e1c s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra l\u1ea1i.<\/p>\n

    H\u1ed3 s\u01a1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t theo t\u1eebng k\u1ef3. Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/p>\n

    Ngo\u00e0i ra, c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u00e1c kho\u1ea3n chi ph\u00ed. H\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp khoa h\u1ecdc.<\/p>\n

    M\u1ed9t s\u1ed1 nh\u00f3m h\u1ed3 s\u01a1 doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb g\u1ed3m:<\/p>\n

      \n
    • \n

      H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd v\u00e0 th\u00f4ng tin thu\u1ebf.<\/p>\n<\/li>\n

    • \n

      T\u1edd khai thu\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf.<\/p>\n<\/li>\n

    • \n

      S\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/li>\n

    • \n

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

    • \n

      H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/p>\n<\/li>\n

    • \n

      Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/p>\n<\/li>\n

    • \n

      H\u1ed3 s\u01a1 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 b\u1ea3o hi\u1ec3m.<\/p>\n<\/li>\n

    • \n

      H\u1ed3 s\u01a1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n<\/li>\n

    • \n

      H\u1ed3 s\u01a1 h\u00e0ng t\u1ed3n kho.<\/p>\n<\/li>\n

    • \n

      H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu c\u00f3.<\/p>\n<\/li>\n<\/ul>\n

      Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1edbm gi\u00fap doanh nghi\u1ec7p gi\u1ea3m th\u1eddi gian gi\u1ea3i tr\u00ecnh. \u0110\u1ed3ng th\u1eddi, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n sai s\u00f3t \u0111\u1ec3 x\u1eed l\u00fd tr\u01b0\u1edbc khi ki\u1ec3m tra.<\/p>\n

      VI. Quy \u0111\u1ecbnh m\u1edbi t\u00e1c \u0111\u1ed9ng th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p?<\/h2>\n

      \u0110i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC cho th\u1ea5y ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra thu\u1ebf \u0111ang chuy\u1ec3n m\u1ea1nh sang m\u00f4i tr\u01b0\u1eddng s\u1ed1. Doanh nghi\u1ec7p c\u00f3 h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u t\u1ed1t s\u1ebd thu\u1eadn l\u1ee3i h\u01a1n khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf. Ng\u01b0\u1ee3c l\u1ea1i, d\u1eef li\u1ec7u thi\u1ebfu ho\u1eb7c kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t c\u00f3 th\u1ec3 l\u00e0m t\u0103ng th\u1eddi gian gi\u1ea3i tr\u00ecnh. \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u1ea7n qu\u1ea3n l\u00fd th\u1ed1ng nh\u1ea5t d\u1eef li\u1ec7u gi\u1eefa k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. C\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu th\u01b0\u1eddng xuy\u00ean. Doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u00eam c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd khi vi\u1ec7c ki\u1ec3m tra b\u1ecb tr\u00f9ng l\u1eb7p. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang ch\u1ecbu nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng thanh tra, ki\u1ec3m tra.<\/p>\n

      VII. M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h2>\n

      Th\u00f4ng t\u01b0 m\u1edbi \u0111\u1eb7t tr\u1ecdng t\u00e2m v\u00e0o qu\u1ea3n l\u00fd r\u1ee7i ro. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u00f3 h\u1ed3 s\u01a1 thu\u1ebf minh b\u1ea1ch s\u1ebd gi\u1ea3m \u0111\u01b0\u1ee3c nhi\u1ec1u r\u1ee7i ro khi ki\u1ec3m tra. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean \u0111\u1ee3i \u0111\u1ebfn khi nh\u1eadn quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra m\u1edbi r\u00e0 so\u00e1t h\u1ed3 s\u01a1. Vi\u1ec7c ki\u1ec3m tra n\u1ed9i b\u1ed9 n\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3. Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, doanh nghi\u1ec7p c\u1ea7n tr\u1ea3 l\u1eddi \u0111\u00fang tr\u1ecdng t\u00e2m. H\u1ed3 s\u01a1 cung c\u1ea5p c\u0169ng ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u. N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 nguy\u00ean nh\u00e2n v\u00e0 h\u1eadu qu\u1ea3. T\u00f9y tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i khai b\u1ed5 sung v\u00e0 n\u1ed9p th\u00eam ti\u1ec1n thu\u1ebf.<\/p>\n

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

      Quy \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/strong> c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd. N\u1ed5i b\u1eadt nh\u1ea5t l\u00e0 l\u1ea7n \u0111\u1ea7u quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 ki\u1ec3m tra thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed. Th\u00f4ng t\u01b0 c\u0169ng b\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u00e3i b\u1ecf quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. Quy \u0111\u1ecbnh m\u1edbi gi\u00fap h\u1ea1n ch\u1ebf ki\u1ec3m tra tr\u00f9ng l\u1eb7p v\u00e0 x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 h\u1ed3 s\u01a1 thu\u1ebf. \u0110\u00e2y s\u1ebd l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng khi c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m tra d\u1ef1a tr\u00ean d\u1eef li\u1ec7u \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. You may click the link to switch the active language.Ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi t\u1eeb ng\u00e0y 01\/7\/2026. C\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1eadp trung..<\/p>\n","protected":false},"author":1,"featured_media":16914,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16913","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"\u0110i\u1ec3m m\u1edbi ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. 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