{"id":6586,"date":"2026-01-22T13:13:33","date_gmt":"2026-01-22T06:13:33","guid":{"rendered":"https:\/\/vinatpt.com\/ban-tin-cap-nhat-chinh-sach-thue-viet-nam-thang-12-2025-thue-gtgt-thue-nha-thau-thue-tncn-va-cac-quy-dinh-ve-lao-dong\/"},"modified":"2026-03-10T11:58:59","modified_gmt":"2026-03-10T04:58:59","slug":"ban-tin-cap-nhat-chinh-sach-thue-viet-nam-thang-12-2025-thue-gtgt-thue-nha-thau-thue-tncn-va-cac-quy-dinh-ve-lao-dong","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/ban-tin-cap-nhat-chinh-sach-thue-viet-nam-thang-12-2025-thue-gtgt-thue-nha-thau-thue-tncn-va-cac-quy-dinh-ve-lao-dong\/","title":{"rendered":"[B\u1ea3n tin] C\u1eadp nh\u1eadt Ch\u00ednh s\u00e1ch Thu\u1ebf Vi\u1ec7t Nam th\u00e1ng 12\/2025 &#8211; Thu\u1ebf GTGT, Thu\u1ebf Nh\u00e0 th\u1ea7u, Thu\u1ebf TNCN v\u00e0 c\u00e1c Quy \u0111\u1ecbnh v\u1ec1 Lao \u0111\u1ed9ng"},"content":{"rendered":"<p data-path-to-node=\"3\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5131\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/Eng-VTvadPT-Newsletter-December-2025-scaled.webp\" alt=\"Vina TPT Tax Expert analyzing Vietnam Tax Policy Updates 2026\" width=\"2560\" height=\"1810\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/Eng-VTvadPT-Newsletter-December-2025-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/Eng-VTvadPT-Newsletter-December-2025-300x212.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/Eng-VTvadPT-Newsletter-December-2025-1024x724.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/Eng-VTvadPT-Newsletter-December-2025-768x543.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/Eng-VTvadPT-Newsletter-December-2025-1536x1086.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/Eng-VTvadPT-Newsletter-December-2025-2048x1448.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p data-path-to-node=\"3\">D\u1ef1a tr\u00ean c\u00e1c C\u1eadp nh\u1eadt Ch\u00ednh s\u00e1ch Thu\u1ebf Vi\u1ec7t Nam m\u1edbi nh\u1ea5t, Vina TPT h\u00e2n h\u1ea1nh cung c\u1ea5p b\u1ea3n t\u00f3m t\u1eaft c\u00e1c quy \u0111\u1ecbnh quan tr\u1ecdng v\u1ec1 thu\u1ebf v\u00e0 lao \u0111\u1ed9ng s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1eeb cu\u1ed1i n\u0103m 2025 v\u00e0 sang n\u0103m 2026. Trong b\u1ed1i c\u1ea3nh m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd thay \u0111\u1ed5i nhanh ch\u00f3ng, vi\u1ec7c tu\u00e2n th\u1ee7 kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c m\u00e0 c\u00f2n l\u00e0 l\u1ee3i th\u1ebf chi\u1ebfn l\u01b0\u1ee3c cho c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<h2>1. C\u1eadp nh\u1eadt Ch\u00ednh s\u00e1ch Thu\u1ebf Vi\u1ec7t Nam: Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/h2>\n<h3>V\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc ng\u00e0y 01\/07\/2025 theo quy \u0111\u1ecbnh m\u1edbi.<\/h3>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-5938-CT-CS-2025-chinh-sach-thue-gia-tri-gia-tang-684565.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n s\u1ed1 5938\/CT-CS ng\u00e0y 12\/12\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf<\/a> \u0111\u1ec1 c\u1eadp \u0111\u1ebfn ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) li\u00ean quan \u0111\u1ebfn ho\u00e0n thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Theo \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y 01\/07\/2025 v\u00e0 v\u1eabn \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c (01\/07\/2025), quy \u0111\u1ecbnh ho\u00e0n thu\u1ebf cho \u0111\u1ea7u t\u01b0 s\u1ebd th\u1ef1c hi\u1ec7n theo Kho\u1ea3n 2 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15 v\u00e0 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP. <\/p>\n<p>This means that business establishments need to clearly determine the time of starting the investment project and the implementation period to determine the benefits of VAT refund according to the new regulations. At the same time, operating business establishments with investment projects eligible for VAT refund must make a separate VAT declaration dossier for the investment project (on the declaration form 02\/GTGT) in accordance with the law on tax administration (Point d, Clause 2, Article 7 of Decree No. 126\/2020\/ND-CP). <\/p>\n<h2>2. C\u1eadp nh\u1eadt Ch\u00ednh s\u00e1ch Thu\u1ebf Vi\u1ec7t Nam: Thu\u1ebf Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT)<\/h2>\n<h3>2.1. Regarding the contractor tax policy in cases where the company generates income from subscription service contracts in Vietnam.<\/h3>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Dau-tu\/Cong-van-4998-HYE-QLDN2-2025-chinh-sach-thue-nha-thau-Hung-Yen-683874.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n s\u1ed1 4998\/HYE-QLDN2 ng\u00e0y 02\/12\/2025 do C\u1ee5c Thu\u1ebf t\u1ec9nh H\u01b0ng Y\u00ean<\/a> ban h\u00e0nh l\u01b0u \u00fd c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0 sau:<\/p>\n<h4>a. X\u00e1c \u0111\u1ecbnh lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5: <\/h4>\n<ul>\n<li>Quan tr\u1ecdng: Tr\u01b0\u1edbc ti\u00ean, c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 d\u1ecbch v\u1ee5 cung c\u1ea5p theo h\u1ee3p \u0111\u1ed3ng l\u00e0 s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m hay d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 71\/2007\/N\u0110-CP. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh, c\u1ea7n li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 th\u00f4ng tin v\u00e0 truy\u1ec1n th\u00f4ng. <\/li>\n<li>N\u1ebfu l\u00e0 s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m: Mi\u1ec5n thu\u1ebf GTGT.<\/li>\n<li>If not a software product\/service: Subject to VAT and CIT according to the provisions of contractor tax.<\/li>\n<\/ul>\n<h4>b. Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT): <\/h4>\n<ul>\n<li>N\u1ebfu kh\u00f4ng ph\u1ea3i s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m:<\/li>\n<li>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf: T\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu.<\/li>\n<li>Thu\u1ebf su\u1ea5t GTGT: 5% doanh thu.<\/li>\n<\/ul>\n<h4>c. Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN): <\/h4>\n<ul>\n<li>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf:<\/li>\n<li>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (t\u1ef7 l\u1ec7 % tr\u00ean doanh thu) \u00e1p d\u1ee5ng n\u1ebfu nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai (doanh thu \u2013 chi ph\u00ed).<\/li>\n<li>Doanh thu t\u00ednh thu\u1ebf TNDN: To\u00e0n b\u1ed9 doanh thu nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c, kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT, bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed do ph\u00eda Vi\u1ec7t Nam tr\u1ea3 thay (n\u1ebfu c\u00f3).<\/li>\n<li>T\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf:<\/li>\n<li>N\u1ebfu l\u00e0 thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n (theo Kho\u1ea3n 3 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 103\/2014\/TT-BTC): 10%<\/li>\n<li>N\u1ebfu kh\u00f4ng ph\u1ea3i thu nh\u1eadp b\u1ea3n quy\u1ec1n: 5%<\/li>\n<\/ul>\n<h4>d. L\u01b0u \u00fd quan tr\u1ecdng: <\/h4>\n<ul>\n<li>New guiding documents: When the competent authority issues a document guiding the implementation of the Law on CIT No. 67\/2025\/QH15, it is necessary to comply with these new regulations.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<\/ul>\n<h3>2.2. 2.2. V\u1ec1 Thu\u1ebf Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT) \u0111\u1ed1i v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u n\u01b0\u1edbc ngo\u00e0i.<\/h3>\n<p>D\u1ef1a tr\u00ean h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ng\u00e3i t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 3601\/QNG-QLDN1 ng\u00e0y 12\/12\/2025, n\u1ebfu m\u1ed9t c\u00f4ng ty Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 s\u1eed d\u1ee5ng c\u00e1c h\u01b0\u1edbng d\u1eabn v\u00e0 n\u1ed9i dung g\u1eafn li\u1ec1n v\u1edbi th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, b\u00ean Vi\u1ec7t Nam s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p Thu\u1ebf Nh\u00e0 th\u1ea7u (FCT) nh\u01b0 sau:<\/p>\n<h4>a. Tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf: <\/h4>\n<p>C\u00f4ng ty Vi\u1ec7t Nam c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi ph\u00ed b\u1ea3n quy\u1ec1n s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, v\u00ec \u0111\u00e2y l\u00e0 kho\u1ea3n thanh to\u00e1n cho t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<h4>b. C\u0103n c\u1ee9 ph\u00e1p l\u00fd: <\/h4>\n<p>Vi\u1ec7c k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, bao g\u1ed3m:<\/p>\n<ul>\n<li>Th\u00f4ng t\u01b0 s\u1ed1 103\/2014\/TT-BTC ng\u00e0y 06\/08\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u1eb7c bi\u1ec7t l\u00e0 \u0110i\u1ec1u 4).<\/li>\n<li>Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15 ng\u00e0y 26\/11\/2024, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP ng\u00e0y 01\/07\/2025, Th\u00f4ng t\u01b0 s\u1ed1 69\/2025\/TT-BTC ng\u00e0y 01\/07\/2025 (li\u00ean quan \u0111\u1ebfn GTGT).<\/li>\n<li>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 (\u0111\u1eb7c bi\u1ec7t l\u00e0 \u0110i\u1ec3m n Kho\u1ea3n 4 v\u00e0 \u0110i\u1ec3m e Kho\u1ea3n 6 \u0110i\u1ec1u 8).<\/li>\n<\/ul>\n<h4>c. H\u00ecnh th\u1ee9c thanh to\u00e1n: <\/h4>\n<p>Ngh\u0129a v\u1ee5 n\u00e0y ph\u00e1t sinh b\u1ea5t k\u1ec3 h\u00ecnh th\u1ee9c thanh to\u00e1n n\u00e0o, bao g\u1ed3m thanh to\u00e1n tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua b\u00f9 tr\u1eeb.<\/p>\n<h4>d. K\u00ea khai thu\u1ebf: <\/h4>\n<ul>\n<li>Thu\u1ebf GTGT v\u00e0 TNDN c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c Thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh thanh to\u00e1n. N\u1ebfu thanh to\u00e1n nhi\u1ec1u l\u1ea7n trong th\u00e1ng, c\u00f3 th\u1ec3 k\u00ea khai theo th\u00e1ng. <\/li>\n<li>Ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng. Ri\u00eang Thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n h\u00e0ng n\u0103m. <\/li>\n<\/ul>\n<h2>3. C\u1eadp nh\u1eadt Ch\u00ednh s\u00e1ch Thu\u1ebf Vi\u1ec7t Nam: Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/h2>\n<h3>3.1. 3.1. V\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf (MST) m\u1edbi v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/h3>\n<p>C\u00f4ng v\u0103n s\u1ed1 6030\/CT-NVT ng\u00e0y 16\/12\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf l\u01b0u \u00fd v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf m\u1edbi v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. C\u1ee5 th\u1ec3, c\u0103n c\u1ee9 Kho\u1ea3n 2 \u0110i\u1ec1u 38 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 39 Th\u00f4ng t\u01b0 s\u1ed1 86\/2024\/TT-BTC, t\u1eeb ng\u00e0y 01\/07\/2025, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay th\u1ebf cho m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n. <\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n khi th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed1i so\u00e1t th\u00e0nh c\u00f4ng v\u1edbi th\u00f4ng tin trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0. Khi \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd ghi s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n v\u00e0o \u00f4 &#8220;M\u00e3 s\u1ed1 thu\u1ebf&#8221; tr\u00ean t\u1edd khai thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, h\u00f3a \u0111\u01a1n, h\u1ed3 s\u01a1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u00e0 c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u kh\u00e1c y\u00eau c\u1ea7u khai m\u00e3 s\u1ed1 thu\u1ebf. <\/p>\n<p>T\u1eeb ng\u00e0y 01\/07\/2025, doanh nghi\u1ec7p \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf m\u1edbi cho nh\u00e2n vi\u00ean khi h\u1ecd b\u1eaft \u0111\u1ea7u l\u00e0m vi\u1ec7c ho\u1eb7c \u0111\u0103ng k\u00fd cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC. Sau khi \u0111\u0103ng k\u00fd thu\u1ebf th\u00e0nh c\u00f4ng, doanh nghi\u1ec7p s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n \u0111\u1ec3 kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. <\/p>\n<p>V\u1ec1 vi\u1ec7c t\u1ef1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh qua c\u00e1c c\u1ed5ng th\u00f4ng tin nh\u01b0: C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia (https:\/\/dichvucong.gov.vn); H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh (https:\/\/dichvucong.gdt.gov.vn); C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (https:\/\/thuedientu.gdt.gov.vn ph\u00e2n h\u1ec7 &#8220;c\u00e1 nh\u00e2n&#8221;) ho\u1eb7c \u0111\u0103ng k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 c\u1ea7n \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1ed9t l\u1ea7n (theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m i Kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC). Tuy nhi\u00ean, khi thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c, do hi\u1ec7n ch\u01b0a c\u00f3 s\u1ef1 k\u1ebft n\u1ed1i chia s\u1ebb th\u00f4ng tin gi\u1eefa c\u00e1c c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp (\u0111\u01a1n v\u1ecb m\u1edbi kh\u00f4ng c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh gi\u1ea3m tr\u1eeb), n\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c m\u1edbi. <\/p>\n<p>Hi\u1ec7n nay, B\u1ed9 T\u00e0i ch\u00ednh \u0111ang x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN m\u1edbi v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi. Theo \u0111\u00f3, c\u01a1 quan thu\u1ebf s\u1ebd x\u00e2y d\u1ef1ng v\u00e0 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed t\u1eadp trung, cho ph\u00e9p l\u01b0u tr\u1eef v\u00e0 tra c\u1ee9u th\u00f4ng tin gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00f4ng qua m\u00e3 s\u1ed1 thu\u1ebf\/s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n. <\/p>\n<h2>4. C\u1eadp nh\u1eadt Ch\u00ednh s\u00e1ch H\u00f3a \u0111\u01a1n<\/h2>\n<h3>4.1. 4.1. Ch\u00ednh s\u00e1ch thu\u1ebf GTGT v\u00e0 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 s\u1ed1.<\/h3>\n<p>Theo C\u00f4ng v\u0103n s\u1ed1 5706\/CT-CS ng\u00e0y 3 th\u00e1ng 12 n\u0103m 2025 c\u1ee7a C\u1ee5c Thu\u1ebf, n\u1ed9i dung li\u00ean quan \u0111\u01b0\u1ee3c tr\u1ea3 l\u1eddi nh\u01b0 sau: V\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), C\u00f4ng ty c\u1ea7n l\u01b0u \u00fd r\u1eb1ng k\u1ec3 t\u1eeb ng\u00e0y 1 th\u00e1ng 7 n\u0103m 2025, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 0%, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi (\u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/ND-CP v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 69\/2025\/TT-BTC). \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u1ea3 c\u00e1c s\u1ea3n ph\u1ea9m n\u1ed9i dung th\u00f4ng tin s\u1ed1. <\/p>\n<p>Giai \u0111o\u1ea1n tr\u01b0\u1edbc 01\/07\/2025: C\u1ea7n c\u0103n c\u1ee9 v\u00e0o c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3 (Kho\u1ea3n 6 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 31\/2013\/QH13, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC), \u0111\u1ed3ng th\u1eddi tham kh\u1ea3o c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00e2y c\u1ee7a C\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang t\u1eebng giai \u0111o\u1ea1n.<\/p>\n<p>Regarding invoice issuance time, (Clause 1 and Clause 4, Article 9 of Decree No. 123\/2020\/ND-CP ), it is necessary to clearly define the time of transferring ownership\/right to use the card to the customer according to the company&#8217;s terms of service. Accordingly, when the customer has paid, the money has been transferred to the company&#8217;s account and the customer has received the code, the transaction is considered complete . This determination needs to be based on comparison with actual records, the nature of the operation and the provisions of e-commerce law to ensure compliance with regulations on invoice issuance time.  <\/p>\n<h3>4.2. Regarding the issuance of invoices for on-the-spot export goods.<\/h3>\n<p>Theo \u0111\u00f3, C\u00f4ng v\u0103n s\u1ed1 3258\/TNI-QLDN2 ng\u00e0y 1 th\u00e1ng 12 n\u0103m 2025 c\u1ee7a S\u1edf Thu\u1ebf v\u1ee5 t\u1ec9nh T\u00e2y Ninh h\u01b0\u1edbng d\u1eabn vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 nh\u01b0 sau:<\/p>\n<p>C\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n GTGT khi b\u00e1n h\u00e0ng h\u00f3a (\u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP), bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a d\u01b0\u1edbi h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a. H\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua. <\/p>\n<p>V\u1ec1 n\u1ed9i dung h\u00f3a \u0111\u01a1n: C\u00f4ng ty ph\u1ea3i tu\u00e2n th\u1ee7 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) v\u00e0 Kho\u1ea3n 6 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c th\u00f4ng tin ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n GTGT, \u0111\u1eb7c bi\u1ec7t trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7. <\/p>\n<p>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u: C\u00f4ng ty c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb theo y\u00eau c\u1ea7u (Kho\u1ea3n 6 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP), bao g\u1ed3m: h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u, h\u00f3a \u0111\u01a1n GTGT ghi r\u00f5 gi\u00e1 gia c\u00f4ng v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng gia c\u00f4ng tr\u1ea3 l\u1ea1i n\u01b0\u1edbc ngo\u00e0i, phi\u1ebfu chuy\u1ec3n s\u1ea3n ph\u1ea9m gia c\u00f4ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean, v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh. T\u1edd khai h\u1ea3i quan c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt h\u1ea3i quan. <\/p>\n<h2>5. Qu\u1ea3n l\u00fd thu\u1ebf: C\u00e1c c\u1eadp nh\u1eadt ch\u00ednh v\u1ec1 x\u1eed ph\u1ea1t Thu\u1ebf v\u00e0 H\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng t\u1eeb 16\/01\/2026<\/h2>\n<p>C\u00f4ng v\u0103n s\u1ed1 6175\/CT-PC ng\u00e0y 22\/12\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf gi\u1edbi thi\u1ec7u c\u00e1c quy \u0111\u1ecbnh m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 310\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP), c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 16\/01\/2026, v\u1edbi c\u00e1c n\u1ed9i dung quan tr\u1ecdng sau:<\/p>\n<h3>5.1. 5.1. B\u1ed5 sung ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 m\u1ed9t s\u1ed1 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh:<\/h3>\n<ul>\n<li>B\u1ed5 sung ngu\u1ed3n thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c giao cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd trong ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<li>B\u1ed5 sung cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5u th\u00e0nh ch\u1ecbu tr\u00e1ch nhi\u1ec7m khai b\u00e1o v\u00e0 x\u1eed l\u00fd c\u00e1c vi ph\u1ea1m li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00f4ng b\u00e1o cho \u0111\u01a1n v\u1ecb c\u1ea5u th\u00e0nh n\u00e0y.<\/li>\n<li>S\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc c\u1ee7a lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<h3>5.2. S\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung c\u00e1c nguy\u00ean t\u1eafc x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n:<\/h3>\n<p>S\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai sai nhi\u1ec1u ch\u1ec9 ti\u00eau tr\u00ean h\u1ed3 s\u01a1 thu\u1ebf c\u00f9ng m\u1ed9t ng\u00e0y. B\u00e3i b\u1ecf t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng &#8220;vi ph\u1ea1m h\u00e0nh ch\u00ednh nhi\u1ec1u l\u1ea7n&#8221; trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p. <\/p>\n<p>B\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u00e1o sai nhi\u1ec1u kho\u1ea3n m\u1ee5c tr\u00ean c\u00f9ng m\u1ed9t h\u1ed3 s\u01a1 thu\u1ebf.<\/p>\n<p>B\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m ho\u1eb7c kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n<h3>5.3. S\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng c\u1ee7a &#8220;c\u00e1c vi ph\u1ea1m h\u00e0nh ch\u00ednh quy m\u00f4 l\u1edbn&#8221;:<\/h3>\n<p>C\u1ea7n quy \u0111\u1ecbnh r\u00f5 02 tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng &#8220;vi ph\u1ea1m h\u00e0nh ch\u00ednh quy m\u00f4 l\u1edbn&#8221; li\u00ean quan \u0111\u1ebfn s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n vi ph\u1ea1m v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n tr\u00e1nh.<\/p>\n<h3>5.4. C\u00e1c s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh do c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n li\u00ean quan g\u00e2y ra:<\/h3>\n<p>S\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c (bao g\u1ed3m c\u1ea3 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i) khi cung c\u1ea5p th\u00f4ng tin v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00e1i v\u1edbi quy \u0111\u1ecbnh.<\/p>\n<h3>5.5. S\u1eeda \u0111\u1ed5i khung ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m v\u00e0 h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n:<\/h3>\n<p>\u0110i\u1ec1u ch\u1ec9nh m\u1ee9c ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n vi ph\u1ea1m trong m\u1ed9t v\u1ee5 \u00e1n \u0111\u1ed1i v\u1edbi hai h\u00e0nh vi n\u00e0y.<\/p>\n<h3>5.6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0 b\u00e3i b\u1ecf th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u00e1c vi ph\u1ea1m h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu:<\/h3>\n<ul>\n<li>B\u1ed5 sung th\u1ea9m quy\u1ec1n \u00e1p d\u1ee5ng h\u00ecnh ph\u1ea1t d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c c\u00e1n b\u1ed9 thu\u1ebf.<\/li>\n<li>S\u1eeda \u0111\u1ed5i t\u00ean v\u00e0 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u00e1c c\u01a1 quan thu\u1ebf \u1edf t\u1ea5t c\u1ea3 c\u00e1c c\u1ea5p.<\/li>\n<li>B\u00e3i b\u1ecf ch\u1ee9c danh ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n v\u00e0 m\u1ed9t s\u1ed1 ch\u1ee9c danh kh\u00e1c kh\u1ecfi danh s\u00e1ch ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t.<\/li>\n<\/ul>\n<h3>5.7. S\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1ee9 t\u1ef1 v\u00e0 th\u1ee7 t\u1ee5c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh:<\/h3>\n<ul>\n<li>S\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111i\u1ec1u kho\u1ea3n m\u1edbi c\u1ee7a Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/li>\n<\/ul>\n<h3>5.8. B\u00e3i b\u1ecf m\u1ed9t s\u1ed1 vi ph\u1ea1m h\u00e0nh ch\u00ednh tr\u00ean h\u00f3a \u0111\u01a1n:<\/h3>\n<p>B\u00e3i b\u1ecf c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n in theo y\u00eau c\u1ea7u, h\u00f3a \u0111\u01a1n in theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, b\u00e1n h\u00f3a \u0111\u01a1n in theo y\u00eau c\u1ea7u, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 h\u1ee7y h\u00f3a \u0111\u01a1n.<\/p>\n<h2>6. Kh\u00e1c: Ch\u00ednh th\u1ee9c ch\u1ecdn ng\u00e0y 24\/11 l\u00e0 &#8220;Ng\u00e0y V\u0103n h\u00f3a Vi\u1ec7t Nam&#8221;<\/h2>\n<p>Resolution No. 80-NQ\/TW, issued on 7 January 2026, affirms that cultural and human development is a fundamental pillar of sustainable development. Accordingly, 24 November each year is officially designated as \u201cVietnam Cultural Day,\u201d on which employees are entitled to a paid day off. This regulation aims to enhance cultural participation, encourage creativity, and promote a civilized and healthy lifestyle across society.  <\/p>\n<h2>K\u1ebft lu\u1eadn<\/h2>\n<p>C\u00e1c C\u1eadp nh\u1eadt Ch\u00ednh s\u00e1ch Thu\u1ebf Vi\u1ec7t Nam giai \u0111o\u1ea1n cu\u1ed1i n\u0103m 2025 v\u00e0 2026 ph\u1ea3n \u00e1nh s\u1ef1 chuy\u1ec3n d\u1ecbch m\u1ea1nh m\u1ebd sang chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 c\u00e1c ti\u00eau chu\u1ea9n tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t h\u01a1n. T\u1eeb vi\u1ec7c chuy\u1ec3n sang s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n cho thu\u1ebf TNCN \u0111\u1ebfn khung x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 16\/01\/2026, r\u00f5 r\u00e0ng vi\u1ec7c chu\u1ea9n b\u1ecb ch\u1ee7 \u0111\u1ed9ng l\u00e0 \u0111i\u1ec1u thi\u1ebft y\u1ebfu \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p. <\/p>\n<p>T\u1ea1i <a href=\"https:\/\/vinatpt.com\/vi\/\">Vina TPT<\/a>, ch\u00fang t\u00f4i hi\u1ec3u r\u1eb1ng vi\u1ec7c n\u1eafm b\u1eaft nh\u1eefng thay \u0111\u1ed5i ph\u1ee9c t\u1ea1p n\u00e0y c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t th\u00e1ch th\u1ee9c. D\u00f9 qu\u00fd doanh nghi\u1ec7p c\u1ea7n h\u1ed7 tr\u1ee3 v\u1ec1 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 hay l\u00e0m r\u00f5 ngh\u0129a v\u1ee5 Thu\u1ebf Nh\u00e0 th\u1ea7u (FCT) cho c\u00e1c d\u1ecbch v\u1ee5 s\u1ed1, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n s\u00e0ng cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p. H\u00e3y lu\u00f4n \u0111i tr\u01b0\u1edbc c\u00e1c quy \u0111\u1ecbnh v\u00e0 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a b\u1ea1n di\u1ec5n ra su\u00f4n s\u1ebb, tu\u00e2n th\u1ee7 trong n\u0103m m\u1edbi.  <\/p>\n<p>Li\u00ean h\u1ec7 v\u1edbi Vina TPT ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c ki\u1ec3m tra s\u1ee9c kh\u1ecfe thu\u1ebf to\u00e0n di\u1ec7n v\u00e0 nh\u1eadn d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p!<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" target=\"_blank\" class=\"button alert is-alert is-medium\" rel=\"noopener\" style=\"border-radius:99px;\">\n\t\t<span>Nh\u1eadn t\u01b0 v\u1ea5n thu\u1ebf t\u1eeb chuy\u00ean gia<\/span>\n\t<\/a>\n\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4179\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vina-tpt-tax-consultant-chau-kim-hien.webp\" alt=\"Chuy\u00ean gia thu\u1ebf Vina TPT ph\u00e2n t\u00edch c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf Vi\u1ec7t Nam n\u0103m 2026.\" width=\"1440\" height=\"600\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vina-tpt-tax-consultant-chau-kim-hien.webp 1440w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vina-tpt-tax-consultant-chau-kim-hien-300x125.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vina-tpt-tax-consultant-chau-kim-hien-1024x427.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Vina-tpt-tax-consultant-chau-kim-hien-768x320.webp 768w\" sizes=\"auto, (max-width: 1440px) 100vw, 1440px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u1ef1a tr\u00ean c\u00e1c C\u1eadp nh\u1eadt Ch\u00ednh s\u00e1ch Thu\u1ebf Vi\u1ec7t Nam m\u1edbi nh\u1ea5t, Vina TPT h\u00e2n h\u1ea1nh cung c\u1ea5p b\u1ea3n t\u00f3m t\u1eaft c\u00e1c quy \u0111\u1ecbnh quan tr\u1ecdng v\u1ec1 thu\u1ebf v\u00e0 lao \u0111\u1ed9ng s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1eeb cu\u1ed1i n\u0103m 2025 v\u00e0 sang n\u0103m 2026. Trong b\u1ed1i c\u1ea3nh m\u00f4i tr\u01b0\u1eddng ph\u00e1p&#8230;<\/p>\n","protected":false},"author":4,"featured_media":6575,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[807,724],"tags":[],"class_list":["post-6586","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-kinh-doanh","category-tin-tuc-moi-nhat"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/6586","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=6586"}],"version-history":[{"count":2,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/6586\/revisions"}],"predecessor-version":[{"id":6588,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/6586\/revisions\/6588"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/6575"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=6586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=6586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=6586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}