{"id":17668,"date":"2026-10-10T07:21:47","date_gmt":"2026-10-10T07:21:47","guid":{"rendered":"https:\/\/mva.vn\/?p=17668"},"modified":"2026-10-10T07:21:47","modified_gmt":"2026-10-10T07:21:47","slug":"khi-nao-doanh-nghiep-duoc-bu-tru-so-thue-nop-thua","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/khi-nao-doanh-nghiep-duoc-bu-tru-so-thue-nop-thua\/","title":{"rendered":"Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba?"},"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>

Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba khi k\u00ea khai, n\u1ed9p thu\u1ebf ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf. Kho\u1ea3n ti\u1ec1n n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n n\u1ee3 ho\u1eb7c ph\u00e1t sinh sau \u0111\u00f3. V\u1eady khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba<\/strong>? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd l\u00e0m r\u00f5 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng v\u00e0 th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/em><\/p>\n

I. C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba<\/h2>\n
\"Khi
Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba?<\/figcaption><\/figure>\n

Vi\u1ec7c x\u1eed l\u00fd s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh kho\u1ea3n n\u1ed9p th\u1eeba v\u00e0 t\u00ecnh tr\u1ea1ng ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

C\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng g\u1ed3m:<\/p>\n

    \n
  • \n

    Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026.<\/p>\n<\/li>\n

  • \n

    Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<\/li>\n

  • \n

    Th\u00f4ng t\u01b0 89\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/p>\n<\/li>\n<\/ul>\n

    Trong \u0111\u00f3, \u0110i\u1ec1u 15 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba. Th\u00f4ng t\u01b0 89\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 vi\u1ec7c thanh to\u00e1n v\u00e0 b\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u00e3 n\u1ed9p. Doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n.<\/p>\n

    II. Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba?<\/h2>\n

    Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem x\u00e9t b\u00f9 tr\u1eeb khi c\u00f3 kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p v\u01b0\u1ee3t ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p. Kho\u1ea3n n\u1ed9p th\u1eeba c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 thanh to\u00e1n kho\u1ea3n thu\u1ebf c\u00f2n n\u1ee3 ho\u1eb7c ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh ti\u1ebfp theo.<\/p>\n

    Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, vi\u1ec7c x\u1eed l\u00fd c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o m\u00e3 \u0111\u1ecbnh danh kho\u1ea3n ph\u1ea3i n\u1ed9p. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/p>\n

    2.1. Khi doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p<\/h3>\n

    Tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn l\u00e0 doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u1ebf cao h\u01a1n ngh\u0129a v\u1ee5 th\u1ef1c t\u1ebf. S\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n n\u1ed9p th\u1eeba n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt.<\/p>\n

    T\u00ecnh tr\u1ea1ng n\u00e0y c\u00f3 th\u1ec3 ph\u00e1t sinh sau khi doanh nghi\u1ec7p k\u00ea khai thu\u1ebf. Kho\u1ea3n n\u1ed9p th\u1eeba c\u0169ng c\u00f3 th\u1ec3 xu\u1ea5t hi\u1ec7n sau khi khai b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u1edd khai, ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0 d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

    Khi kho\u1ea3n n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ec3 b\u00f9 tr\u1eeb theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f2n ngh\u0129a v\u1ee5 c\u1ea7n thanh to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 xem x\u00e9t th\u1ee7 t\u1ee5c ho\u00e0n tr\u1ea3. Vi\u1ec7c x\u1eed l\u00fd c\u1ee5 th\u1ec3 ph\u1ee5 thu\u1ed9c v\u00e0o h\u1ed3 s\u01a1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/p>\n

    2.2. Khi doanh nghi\u1ec7p c\u00f2n kho\u1ea3n thu\u1ebf n\u1ee3<\/h3>\n

    N\u1ebfu doanh nghi\u1ec7p c\u00f3 kho\u1ea3n n\u1ed9p th\u1eeba v\u00e0 c\u00f2n ngh\u0129a v\u1ee5 thu\u1ebf n\u1ee3, kho\u1ea3n ti\u1ec1n n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 thanh to\u00e1n kho\u1ea3n n\u1ee3. Vi\u1ec7c x\u1eed l\u00fd th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 m\u00e3 \u0111\u1ecbnh danh kho\u1ea3n ph\u1ea3i n\u1ed9p v\u00e0 d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

    \u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ed9p th\u1eeba c\u00f3 m\u00e3 \u0111\u1ecbnh danh, h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n thanh to\u00e1n theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra t\u00ecnh tr\u1ea1ng ngh\u0129a v\u1ee5 tr\u00ean t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed. N\u1ebfu th\u00f4ng tin ch\u01b0a ch\u00ednh x\u00e1c, c\u1ea7n th\u1ef1c hi\u1ec7n tra so\u00e1t tr\u01b0\u1edbc khi x\u1eed l\u00fd.<\/p>\n

    Vi\u1ec7c b\u00f9 tr\u1eeb gi\u00fap gi\u1ea3m s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tuy nhi\u00ean, doanh nghi\u1ec7p kh\u00f4ng n\u00ean t\u1ef1 c\u1ea5n tr\u1eeb tr\u00ean s\u1ed5 k\u1ebf to\u00e1n r\u1ed3i m\u1eb7c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh. C\u1ea7n c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 x\u1eed l\u00fd c\u1ee7a h\u1ec7 th\u1ed1ng ho\u1eb7c c\u01a1 quan thu\u1ebf.<\/p>\n

    2.3. Khi doanh nghi\u1ec7p ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf trong k\u1ef3 ti\u1ebfp theo<\/h3>\n

    Kho\u1ea3n thu\u1ebf n\u1ed9p th\u1eeba c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 thanh to\u00e1n ngh\u0129a v\u1ee5 ph\u00e1t sinh \u1edf l\u1ea7n ti\u1ebfp theo. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n v\u00e0 b\u00f9 tr\u1eeb kho\u1ea3n \u0111\u00e3 n\u1ed9p.<\/p>\n

    N\u1ebfu kho\u1ea3n n\u1ed9p th\u1eeba c\u00f3 m\u00e3 \u0111\u1ecbnh danh, h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf x\u1eed l\u00fd theo m\u00e3 t\u01b0\u01a1ng \u1ee9ng. V\u1edbi kho\u1ea3n kh\u00f4ng c\u00f3 m\u00e3 \u0111\u1ecbnh danh, ph\u1ea1m vi b\u00f9 tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh v\u00e0 l\u1ef1a ch\u1ecdn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

    Doanh nghi\u1ec7p n\u00ean theo d\u00f5i s\u1ed1 d\u01b0 thu\u1ebf th\u01b0\u1eddng xuy\u00ean. Vi\u1ec7c ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 gi\u00fap ph\u00e1t hi\u1ec7n kho\u1ea3n n\u1ed9p th\u1eeba v\u00e0 ngh\u0129a v\u1ee5 m\u1edbi ph\u00e1t sinh. Qua \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd thay v\u00ec \u0111\u1ec3 s\u1ed1 li\u1ec7u k\u00e9o d\u00e0i.<\/p>\n

    2.4. Khi doanh nghi\u1ec7p mu\u1ed1n b\u00f9 tr\u1eeb gi\u1eefa c\u00e1c kho\u1ea3n thu\u1ebf kh\u00e1c nhau<\/h3>\n

    M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p cho ph\u00e9p b\u00f9 tr\u1eeb kho\u1ea3n n\u1ed9p th\u1eeba v\u1edbi ngh\u0129a v\u1ee5 c\u00f3 n\u1ed9i dung kinh t\u1ebf kh\u00e1c. Vi\u1ec7c n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 tr\u00ecnh t\u1ef1 theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

    Theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, kho\u1ea3n n\u1ed9p th\u1eeba kh\u00f4ng g\u1eafn v\u1edbi m\u00e3 \u0111\u1ecbnh danh \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p. Quy \u0111\u1ecbnh c\u00f3 x\u00e9t \u0111\u1ebfn n\u1ed9i dung kinh t\u1ebf, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd thu v\u00e0 \u0111\u1ecba b\u00e0n h\u00e0nh ch\u00ednh. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u00f2n y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn ho\u1eb7c g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb.<\/p>\n

    V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh c\u00f3 th\u1ec3 b\u00f9 tr\u1eeb m\u1ecdi lo\u1ea1i thu\u1ebf v\u1edbi nhau. C\u1ea7n ki\u1ec3m tra lo\u1ea1i kho\u1ea3n thu, m\u00e3 \u0111\u1ecbnh danh v\u00e0 \u0111i\u1ec1u ki\u1ec7n x\u1eed l\u00fd. N\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u1ec1 ngh\u1ecb, doanh nghi\u1ec7p c\u1ea7n ho\u00e0n thi\u1ec7n th\u1ee7 t\u1ee5c t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

    III. C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/h2>\n

    Ph\u1ea1m vi b\u00f9 tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u00ecnh tr\u1ea1ng kho\u1ea3n n\u1ed9p th\u1eeba v\u00e0 ngh\u0129a v\u1ee5 c\u1ea7n thanh to\u00e1n. Doanh nghi\u1ec7p n\u00ean ph\u00e2n bi\u1ec7t c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 tr\u00e1nh x\u1eed l\u00fd sai.<\/p>\n

    3.1. B\u00f9 tr\u1eeb v\u1edbi kho\u1ea3n n\u1ee3 c\u00f3 c\u00f9ng n\u1ed9i dung kinh t\u1ebf<\/h3>\n

    \u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ed9p th\u1eeba kh\u00f4ng g\u1eafn m\u00e3 \u0111\u1ecbnh danh, c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb v\u1edbi kho\u1ea3n n\u1ee3 c\u00f3 c\u00f9ng n\u1ed9i dung kinh t\u1ebf. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd thu v\u00e0 \u0111\u1ecba b\u00e0n h\u00e0nh ch\u00ednh.<\/p>\n

    H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf ti\u1ebfp nh\u1eadn th\u00f4ng tin v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra k\u1ebft qu\u1ea3 b\u00f9 tr\u1eeb sau khi h\u1ec7 th\u1ed1ng c\u1eadp nh\u1eadt. N\u1ebfu ph\u00e1t hi\u1ec7n sai l\u1ec7ch, c\u1ea7n li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn.<\/p>\n

    3.2. B\u00f9 tr\u1eeb v\u1edbi kho\u1ea3n thu ph\u00e1t sinh c\u00f3 c\u00f9ng n\u1ed9i dung kinh t\u1ebf<\/h3>\n

    Kho\u1ea3n n\u1ed9p th\u1eeba c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi kho\u1ea3n thu ph\u00e1t sinh ti\u1ebfp theo. Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u1ee9ng v\u1ec1 n\u1ed9i dung kinh t\u1ebf, c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u1ecba b\u00e0n.<\/p>\n

    Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p tr\u00ean t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed. N\u1ebfu h\u1ec7 th\u1ed1ng y\u00eau c\u1ea7u l\u1ef1a ch\u1ecdn kho\u1ea3n c\u1ea7n b\u00f9 tr\u1eeb, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n thao t\u00e1c theo h\u01b0\u1edbng d\u1eabn. K\u1ebft qu\u1ea3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u00ean t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n

    3.3. B\u00f9 tr\u1eeb v\u1edbi ngh\u0129a v\u1ee5 kh\u00e1c ho\u1eb7c ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c<\/h3>\n

    Ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh v\u1ec1 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb kh\u00e1c ph\u1ea1m vi th\u00f4ng th\u01b0\u1eddng. C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn kh\u00e1c n\u1ed9i dung kinh t\u1ebf, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd ho\u1eb7c \u0111\u1ecba b\u00e0n h\u00e0nh ch\u00ednh. Vi\u1ec7c b\u00f9 tr\u1eeb v\u1edbi ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c c\u0169ng ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n lu\u1eadt \u0111\u1ecbnh.<\/p>\n

    Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra k\u1ef9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd tr\u01b0\u1edbc khi \u0111\u1ec1 ngh\u1ecb. T\u00f9y tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd kho\u1ea3n n\u1ed9p th\u1eeba. Kh\u00f4ng n\u00ean t\u1ef1 chuy\u1ec3n kho\u1ea3n n\u1ed9p th\u1eeba sang m\u00e3 s\u1ed1 thu\u1ebf kh\u00e1c khi ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd h\u1ee3p l\u1ec7.<\/p>\n

    IV. Th\u1ee7 t\u1ee5c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a doanh nghi\u1ec7p<\/h2>\n

    Th\u1ee7 t\u1ee5c ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c kho\u1ea3n n\u1ed9p th\u1eeba c\u00f3 m\u00e3 \u0111\u1ecbnh danh hay kh\u00f4ng. Doanh nghi\u1ec7p n\u00ean b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c ki\u1ec3m tra d\u1eef li\u1ec7u ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed.<\/p>\n

    4.1. B\u01b0\u1edbc 1: Ki\u1ec3m tra s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba<\/h3>\n

    Doanh nghi\u1ec7p \u0111\u1ed1i chi\u1ebfu t\u1edd khai thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n. Ti\u1ebfp \u0111\u00f3, c\u1ea7n ki\u1ec3m tra t\u00ecnh tr\u1ea1ng ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf. N\u1ebfu s\u1ed1 li\u1ec7u ch\u01b0a kh\u1edbp, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n tra so\u00e1t.<\/p>\n

    \u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ed9p th\u1eeba ph\u00e1t sinh do khai b\u1ed5 sung, c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 khai b\u1ed5 sung t\u01b0\u01a1ng \u1ee9ng. N\u1ebfu n\u1ed9p nh\u1ea7m th\u00f4ng tin, doanh nghi\u1ec7p c\u1ea7n x\u1eed l\u00fd theo th\u1ee7 t\u1ee5c tra so\u00e1t. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang nguy\u00ean nh\u00e2n gi\u00fap l\u1ef1a ch\u1ecdn th\u1ee7 t\u1ee5c ph\u00f9 h\u1ee3p.<\/p>\n

    4.2. B\u01b0\u1edbc 2: Th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb theo m\u00e3 \u0111\u1ecbnh danh ho\u1eb7c g\u1eedi \u0111\u1ec1 ngh\u1ecb<\/h3>\n

    V\u1edbi kho\u1ea3n \u0111\u00e3 n\u1ed9p c\u00f3 m\u00e3 \u0111\u1ecbnh danh, h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n thanh to\u00e1n theo quy \u0111\u1ecbnh. V\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n kh\u00f4ng c\u00f3 m\u00e3 \u0111\u1ecbnh danh, doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn kho\u1ea3n n\u1ee3 ho\u1eb7c kho\u1ea3n thu ph\u00e1t sinh \u0111\u1ec3 b\u00f9 tr\u1eeb.<\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 01\/\u0110NXLNT<\/strong> theo h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh. N\u1ebfu kho\u1ea3n n\u1ed9p th\u1eeba c\u1ea7n tra so\u00e1t ch\u1ee9ng t\u1eeb, doanh nghi\u1ec7p s\u1eed d\u1ee5ng th\u1ee7 t\u1ee5c tra so\u00e1t t\u01b0\u01a1ng \u1ee9ng. H\u1ed3 s\u01a1 c\u1ea7n g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd.<\/p>\n

    4.3. B\u01b0\u1edbc 3: Theo d\u00f5i k\u1ebft qu\u1ea3 x\u1eed l\u00fd<\/h3>\n

    Sau khi ti\u1ebfp nh\u1eadn \u0111\u1ec1 ngh\u1ecb h\u1ee3p l\u1ec7, c\u01a1 quan thu\u1ebf ki\u1ec3m tra th\u00f4ng tin v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh. V\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb m\u1ed1c ti\u1ebfp nh\u1eadn \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/p>\n

    Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra th\u00f4ng b\u00e1o v\u00e0 d\u1eef li\u1ec7u tr\u00ean t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed. N\u1ebfu s\u1ed1 li\u1ec7u ch\u01b0a ch\u00ednh x\u00e1c, c\u1ea7n k\u1ecbp th\u1eddi \u0111\u1ec1 ngh\u1ecb ki\u1ec3m tra. H\u1ed3 s\u01a1 v\u00e0 th\u00f4ng b\u00e1o x\u1eed l\u00fd n\u00ean \u0111\u01b0\u1ee3c l\u01b0u \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu k\u1ebf to\u00e1n.<\/p>\n

    V. L\u01b0u \u00fd khi b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba<\/h2>\n

    Khi th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra k\u1ef9 ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng. M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng g\u1ed3m:<\/p>\n

      \n
    • \n

      \u0110\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u1edbi ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch.<\/p>\n<\/li>\n

    • \n

      Ki\u1ec3m tra m\u00e3 \u0111\u1ecbnh danh kho\u1ea3n ph\u1ea3i n\u1ed9p n\u1ebfu c\u00f3.<\/p>\n<\/li>\n

    • \n

      X\u00e1c \u0111\u1ecbnh \u0111\u00fang kho\u1ea3n n\u1ee3 ho\u1eb7c kho\u1ea3n thu d\u1ef1 ki\u1ebfn b\u00f9 tr\u1eeb.<\/p>\n<\/li>\n

    • \n

      Tra so\u00e1t n\u1ebfu th\u00f4ng tin n\u1ed9p thu\u1ebf ch\u01b0a kh\u1edbp.<\/p>\n<\/li>\n

    • \n

      G\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb khi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c.<\/p>\n<\/li>\n

    • \n

      L\u01b0u th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 b\u00f9 tr\u1eeb \u0111\u1ec3 ph\u1ee5c v\u1ee5 h\u1ea1ch to\u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu.<\/p>\n<\/li>\n<\/ul>\n

      Doanh nghi\u1ec7p c\u0169ng c\u1ea7n ph\u00e2n bi\u1ec7t b\u00f9 tr\u1eeb v\u1edbi ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba. B\u00f9 tr\u1eeb d\u00f9ng kho\u1ea3n n\u1ed9p th\u1eeba \u0111\u1ec3 thanh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf. Ho\u00e0n tr\u1ea3 l\u00e0 th\u1ee7 t\u1ee5c nh\u1eadn l\u1ea1i kho\u1ea3n ti\u1ec1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh.<\/p>\n

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

      Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba khi kho\u1ea3n ti\u1ec1n \u0111\u00e3 n\u1ed9p v\u01b0\u1ee3t ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n x\u1eed l\u00fd theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 thanh to\u00e1n kho\u1ea3n n\u1ee3 ho\u1eb7c ngh\u0129a v\u1ee5 ph\u00e1t sinh ti\u1ebfp theo. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u1ef1a ch\u1ecdn tr\u00ean h\u1ec7 th\u1ed1ng ho\u1eb7c g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb.<\/p>\n

      \u0110\u1ec3 tr\u00e1nh sai s\u00f3t, doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra d\u1eef li\u1ec7u thu\u1ebf v\u00e0 m\u00e3 \u0111\u1ecbnh danh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n. \u0110\u1ed3ng th\u1eddi, c\u1ea7n l\u01b0u l\u1ea1i th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 b\u00f9 tr\u1eeb \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu. MVA c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/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.Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba khi k\u00ea khai, n\u1ed9p thu\u1ebf ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf. Kho\u1ea3n..<\/p>\n","protected":false},"author":1,"featured_media":17669,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-17668","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba? 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