{"id":7206,"date":"2026-03-16T22:30:21","date_gmt":"2026-03-16T15:30:21","guid":{"rendered":"https:\/\/vinatpt.com\/cac-truong-hop-duoc-hoan-thue-gtgt-tai-viet-nam-nam-2026\/"},"modified":"2026-04-10T15:39:28","modified_gmt":"2026-04-10T08:39:28","slug":"cac-truong-hop-duoc-hoan-thue-gtgt-tai-viet-nam-nam-2026","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/cac-truong-hop-duoc-hoan-thue-gtgt-tai-viet-nam-nam-2026\/","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf GTGT m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c th\u01b0\u1eddng kh\u00e1 l\u1edbn, \u0111\u1eb7c bi\u1ec7t khi VAT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf \u0111\u1ea1t t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. V\u00ec l\u00fd do n\u00e0y, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n quan t\u00e2m. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2024, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-6750\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-1-scaled.webp\" alt=\"c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-1-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-1-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-1-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-1-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-1-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-1-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h2><b>1. Ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ho\u00e0n thu\u1ebf GTGT l\u00e0 vi\u1ec7c c\u01a1 quan thu\u1ebf ho\u00e0n tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c quy\u1ec1n kh\u1ea5u tr\u1eeb, v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd. \u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng khi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf \u0111\u1ea7u ra ho\u1eb7c khi c\u00f3 c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1eb7c bi\u1ec7t. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c ho\u00e0n thu\u1ebf GTGT gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p, c\u1ea3i thi\u1ec7n v\u1ed1n l\u01b0u \u0111\u1ed9ng v\u00e0 khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0, xu\u1ea5t kh\u1ea9u c\u0169ng nh\u01b0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i kh\u00e1c. N\u00f3 c\u0169ng gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng trong thu thu\u1ebf v\u00e0 tr\u00e1nh t\u00ecnh tr\u1ea1ng n\u1ed9p th\u1eeba thu\u1ebf. <\/span><\/p>\n<p>V\u00ed d\u1ee5: C\u00f4ng ty H xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m th\u1eddi trang (\u00e1o thun) v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u ra v\u00ec thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng l\u00e0 0%. Trong k\u1ef3, c\u00f4ng ty \u0111\u00e3 ph\u00e1t sinh 70 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o cho nguy\u00ean v\u1eadt li\u1ec7u. Theo quy \u0111\u1ecbnh, C\u00f4ng ty H c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT 70 tri\u1ec7u \u0111\u1ed3ng t\u1eeb c\u01a1 quan thu\u1ebf \u0111\u1ec3 b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/p>\n<h2><b>2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 15 c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2024 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan, c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 9 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-6748\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-2-scaled.webp\" alt=\"\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-2-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-2-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-2-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-2-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-2-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-2-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h3><b>Tr\u01b0\u1eddng h\u1ee3p 1: Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/b><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td><b>\u0110i\u1ec1u ki\u1ec7n<\/b><\/td>\n<td>X\u1eed l\u00fd thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1c c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u trong k\u1ef3 k\u00ea khai thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb v\u01b0\u1ee3t qu\u00e1 300 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td>\u0110\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb d\u01b0\u1edbi 300 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 k\u00ea khai thu\u1ebf ti\u1ebfp theo \u0111\u1ec3 ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2024 v\u00e0 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/ND-CP, c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau: N\u1ebfu doanh nghi\u1ec7p c\u00f3 c\u1ea3 h\u00e0ng xu\u1ea5t kh\u1ea9u v\u00e0 h\u00e0ng b\u00e1n trong n\u01b0\u1edbc, doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang bi\u1ec7t, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 gi\u1eefa doanh thu xu\u1ea5t kh\u1ea9u v\u00e0 t\u1ed5ng doanh thu ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sau khi kh\u1ea5u tr\u1eeb v\u00e0o thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi doanh thu n\u1ed9i \u0111\u1ecba, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT. Tuy nhi\u00ean, s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 10% doanh thu xu\u1ea5t kh\u1ea9u. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Xu\u1ea5t kh\u1ea9u theo th\u1ecfa thu\u1eadn xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c<\/span><\/td>\n<td>Doanh nghi\u1ec7p \u1ee7y th\u00e1c h\u00e0ng h\u00f3a \u0111\u1ec3 xu\u1ea5t kh\u1ea9u<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gia c\u00f4ng xu\u1ea5t kh\u1ea9u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<\/tr>\n<tr>\n<td>Xu\u1ea5t kh\u1ea9u cho c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i<\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u v\u1eadt li\u1ec7u ho\u1eb7c h\u00e0ng h\u00f3a cho c\u00e1c d\u1ef1 \u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ngay t\u1ea1i ch\u1ed7<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc kh\u00e1c m\u00e0 kh\u00f4ng qua gia c\u00f4ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3><b>Tr\u01b0\u1eddng h\u1ee3p 2: Ho\u00e0n thu\u1ebf GTGT cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 15 c\u1ee7a Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2024 v\u00e0 \u0110i\u1ec1u 30 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/ND-CP, doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td><b>X\u1eed l\u00fd thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh hi\u1ec7n t\u1ea1i.<\/span><\/td>\n<\/tr>\n<tr>\n<td>Sau khi b\u00f9 tr\u1eeb, gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u00f2n l\u1ea1i l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">N\u1ebfu d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p \u0111\u01a1n xin ho\u00e0n thu\u1ebf trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 <\/span><b>ho\u00e0n thu\u1ebf GTGT<\/b> trong v\u00f2ng<b> m\u1ed9t n\u0103m<\/b> <span style=\"font-weight: 400;\">k\u1ec3 t\u1eeb ng\u00e0y ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n.<\/span><\/p>\n<p>L\u01b0u \u00fd: Kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo quy \u0111\u1ecbnh \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n thu\u1ed9c l\u0129nh v\u1ef1c kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng duy tr\u00ec \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh c\u1ea7n thi\u1ebft trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n n\u00e0y li\u00ean quan \u0111\u1ebfn vi\u1ec7c khai th\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean ho\u1eb7c kho\u00e1ng s\u1ea3n (tr\u1eeb c\u00e1c d\u1ef1 \u00e1n th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed), ho\u1eb7c c\u00e1c d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1eed d\u1ee5ng kho\u00e1ng s\u1ea3n \u0111\u00e3 khai th\u00e1c v\u00e0 \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<h3><b>Tr\u01b0\u1eddng h\u1ee3p 3: Ho\u00e0n thu\u1ebf VAT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t VAT 5%.<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 15 c\u1ee7a Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2024 v\u00e0 \u0110i\u1ec1u 31 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/ND-CP, c\u00e1c doanh nghi\u1ec7p ch\u1ec9 s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 5% c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td><b>\u0110i\u1ec1u ki\u1ec7n<\/b><\/td>\n<td><b>X\u1eed l\u00fd thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1c c\u01a1 s\u1edf kinh doanh ch\u1ec9 cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT 5%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb \u0111\u1ea1t t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean sau 12 th\u00e1ng li\u00ean ti\u1ebfp ho\u1eb7c 4 qu\u00fd li\u00ean ti\u1ebfp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p nhi\u1ec1u lo\u1ea1i h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT kh\u00e1c nhau, doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf su\u1ea5t 5%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 doanh thu t\u1eeb h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT 5% so v\u1edbi t\u1ed5ng doanh thu ch\u1ecbu thu\u1ebf trong k\u1ef3 ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sau khi b\u00f9 tr\u1eeb v\u1edbi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i n\u1ed9p t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t ho\u00e0n thu\u1ebf GTGT.<\/span><\/p>\n<h3><b>Tr\u01b0\u1eddng h\u1ee3p 4: Ho\u00e0n thu\u1ebf GTGT khi gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 4 \u0110i\u1ec1u 15 c\u1ee7a Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2024 v\u00e0 \u0110i\u1ec1u 32 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/ND-CP:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, khi gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT n\u1ebfu:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 n\u1ed9p th\u1eeba thu\u1ebf VAT, ho\u1eb7c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u00e0n to\u00e0n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p m\u1ed9t nh\u00f3m h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh h\u1ee3p t\u00e1c x\u00e3, ho\u1eb7c m\u1ed9t chi nh\u00e1nh b\u1ecb gi\u1ea3i th\u1ec3, doanh nghi\u1ec7p ho\u1eb7c h\u1ee3p t\u00e1c x\u00e3 k\u1ebf th\u1eeba ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb ho\u1eb7c y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/dich-vu\/dich-vu-tu-van-thue\/dich-vu-hoan-thue\/\" target=\"_blank\" class=\"button alert is-shade is-medium box-shadow-2 lowercase\" rel=\"noopener\" style=\"border-radius:99px;\">\n\t\t<span>KH\u00c1M PH\u00c1 C\u00c1C D\u1ecaCH V\u1ee4 C\u1ee6A CH\u00daNG T\u00d4I<\/span>\n\t<\/a>\n\n<h3><b>Tr\u01b0\u1eddng h\u1ee3p 5: Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u1ecfi Vi\u1ec7t Nam<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 5 \u0110i\u1ec1u 15 c\u1ee7a Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2024 v\u00e0 \u0110i\u1ec1u 33 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/ND-CP:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td><b>X\u1eed l\u00fd thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i mua h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam v\u00e0 mang ra n\u01b0\u1edbc ngo\u00e0i khi xu\u1ea5t c\u1ea3nh<\/span><\/td>\n<td>\u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a mang theo<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><b>Case 6: VAT tax refund for ODA-funded programs and projects<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 6, \u0110i\u1ec1u 15 c\u1ee7a Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2024:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td><b>X\u1eed l\u00fd thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1c ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, ch\u1ee7 d\u1ef1 \u00e1n, nh\u00e0 th\u1ea7u ch\u00ednh ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u00e1c nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh \u0111\u1ec3 qu\u1ea3n l\u00fd c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh\/d\u1ef1 \u00e1n t\u00e0i tr\u1ee3 ODA mua h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p cho h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 mua t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam s\u1eed d\u1ee5ng vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n tr\u1ea3 ho\u1eb7c vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 mua h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh ho\u1eb7c d\u1ef1 \u00e1n.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p cho h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><b>Case 7: VAT tax refund for subjects entitled to diplomatic privileges and immunities<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 7, \u0110i\u1ec1u 15 c\u1ee7a Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2024:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td><b>X\u1eed l\u00fd thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u0111\u1eb7c quy\u1ec1n v\u00e0 mi\u1ec5n tr\u1eeb ngo\u1ea1i giao khi mua h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT v\u1edbi s\u1ed1 ti\u1ec1n GTGT ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><b>Tr\u01b0\u1eddng h\u1ee3p 8: Ho\u00e0n thu\u1ebf VAT theo c\u00e1c hi\u1ec7p \u01b0\u1edbc qu\u1ed1c t\u1ebf<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 8, \u0110i\u1ec1u 15 c\u1ee7a Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2024:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c c\u01a1 s\u1edf kinh doanh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ebfu vi\u1ec7c ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c theo m\u1ed9t hi\u1ec7p \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span><\/p>\n<h3><b>Tr\u01b0\u1eddng h\u1ee3p 9: Ho\u00e0n thu\u1ebf VAT theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, c\u01a1 s\u1edf kinh doanh c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT khi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2><b>3. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ho\u00e0n thu\u1ebf GTGT<\/b><\/h2>\n<h3><b>C\u00e2u h\u1ecfi 1: Vi\u1ec7c ho\u00e0n thu\u1ebf m\u1ea5t bao l\u00e2u?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf VAT, c\u01a1 quan thu\u1ebf s\u1ebd ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 \u0111\u00f3 th\u00e0nh hai lo\u1ea1i:<\/span><\/p>\n<h4><b>Tr\u01b0\u1eddng h\u1ee3p 1<\/b>: <span style=\"font-weight: 400;\">Ho\u00e0n ti\u1ec1n tr\u01b0\u1edbc, ki\u1ec3m tra sau.<\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Trong v\u00f2ng 6 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh \u0111\u1ed9ng sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0a ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n ti\u1ec1n n\u1ebfu <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Luat-Dau-tu-2025-so-143-2025-QH15-681550.aspx\" target=\"_blank\" rel=\"noopener\">h\u1ed3 s\u01a1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/a><\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u1ea7n ki\u1ec3m tra, h\u00e3y chuy\u1ec3n h\u1ed3 s\u01a1 sang m\u1ee5c \u201cki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n ti\u1ec1n\u201d.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o kh\u00f4ng ho\u00e0n ti\u1ec1n n\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 ch\u1ee9a th\u00f4ng tin kh\u00f4ng r\u00f5 r\u00e0ng ho\u1eb7c c\u00f3 s\u1ef1 sai l\u1ec7ch so v\u1edbi d\u1eef li\u1ec7u c\u1ee7a h\u1ecd, h\u1ecd c\u00f3 th\u1ec3 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p gi\u1ea3i th\u00edch ho\u1eb7c b\u1ed5 sung h\u1ed3 s\u01a1.<\/span><\/p>\n<p><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Th\u1eddi gian ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p gi\u1ea3i th\u00edch ho\u1eb7c b\u1ed5 sung h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o th\u1eddi gian x\u1eed l\u00fd ho\u00e0n thu\u1ebf.<\/span><\/p>\n<h4><b>Tr\u01b0\u1eddng h\u1ee3p 2:<\/b> <span style=\"font-weight: 400;\">Ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n ti\u1ec1n sau.<\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m tra tr\u01b0\u1edbc, c\u01a1 quan thu\u1ebf s\u1ebd ti\u1ebfn h\u00e0nh ki\u1ec3m tra ho\u1eb7c ki\u1ec3m to\u00e1n t\u1ea1i c\u01a1 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n VAT \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1eddi gian x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 40 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t ki\u1ec3m tra, c\u01a1 quan thu\u1ebf s\u1ebd ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o kh\u00f4ng ho\u00e0n thu\u1ebf n\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<h3><b>C\u00e2u h\u1ecfi 2: Sau khi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh ho\u00e0n ti\u1ec1n, m\u1ea5t bao l\u00e2u \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd chuy\u1ec3n s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong v\u00f2ng 3 ng\u00e0y l\u00e0m vi\u1ec7c n\u1ebfu vi\u1ec7c ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ea7n x\u00e1c minh th\u00eam, th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 6 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh ho\u00e0n ti\u1ec1n.<\/span><\/p>\n<h3><b>C\u00e2u h\u1ecfi 3: S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ho\u00e0n thu\u1ebf VAT v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf VAT l\u00e0 g\u00ec?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ho\u00e0n thu\u1ebf VAT ngh\u0129a l\u00e0 c\u01a1 quan thu\u1ebf ho\u00e0n tr\u1ea3 l\u1ea1i ph\u1ea7n thu\u1ebf VAT \u0111\u1ea7u v\u00e0o c\u00f2n l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7y \u0111\u1ee7 cho doanh nghi\u1ec7p trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh, ch\u1eb3ng h\u1ea1n nh\u01b0 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, kh\u1ea5u tr\u1eeb VAT c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p b\u00f9 tr\u1eeb VAT \u0111\u1ea7u v\u00e0o v\u1edbi VAT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p. N\u1ebfu sau khi b\u00f9 tr\u1eeb, v\u1eabn c\u00f2n VAT \u0111\u1ea7u v\u00e0o ch\u01b0a s\u1eed d\u1ee5ng, s\u1ed1 ti\u1ec1n \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 k\u00ea khai thu\u1ebf ti\u1ebfp theo \u0111\u1ec3 ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 ph\u1ed5 bi\u1ebfn m\u00e0 c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng t\u00ecm hi\u1ec3u khi mu\u1ed1n bi\u1ebft c\u00e1ch \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT t\u1ea1i Vi\u1ec7t Nam trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3><b>C\u00e2u h\u1ecfi 4: S\u1ed1 ti\u1ec1n t\u1ed1i thi\u1ec3u c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT l\u00e0 bao nhi\u00eau?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c xem x\u00e9t ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u1ebfu gi\u00e1 tr\u1ecb GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb \u0111\u1ea1t t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu gi\u00e1 tr\u1ecb VAT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb c\u00f2n l\u1ea1i d\u01b0\u1edbi 300 tri\u1ec7u \u0111\u1ed3ng, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf v\u00e0 ph\u1ea3i ti\u1ebfp t\u1ee5c chuy\u1ec3n sang k\u1ef3 k\u00ea khai ti\u1ebfp theo \u0111\u1ec3 kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf VAT \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong lu\u1eadt, tr\u00ean th\u1ef1c t\u1ebf, qu\u00e1 tr\u00ecnh chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf th\u01b0\u1eddng kh\u00e1 ph\u1ee9c t\u1ea1p, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 \u00edt kinh nghi\u1ec7m trong vi\u1ec7c x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngay c\u1ea3 m\u1ed9t l\u1ed7i nh\u1ecf trong h\u1ed3 s\u01a1, h\u00f3a \u0111\u01a1n ho\u1eb7c t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u th\u00eam t\u00e0i li\u1ec7u ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd. V\u00ec l\u00fd do n\u00e0y, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn h\u1ee3p t\u00e1c v\u1edbi m\u1ed9t c\u00f4ng ty t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb \u0111\u00fang c\u00e1ch v\u00e0 quy tr\u00ecnh ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a. <\/span><\/p>\n<h2><b>4. Quy tr\u00ecnh d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf VAT t\u1ea1i <a href=\"https:\/\/vinatpt.com\/vi\/\">Vina TPT<\/a><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng, quy tr\u00ecnh h\u1ed7 tr\u1ee3 ho\u00e0n thu\u1ebf VAT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<p><b>B\u01b0\u1edbc 1: T\u01b0 v\u1ea5n v\u00e0 \u0111\u00e1nh gi\u00e1 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n ti\u1ec1n<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Vina TPT s\u1ebd trao \u0111\u1ed5i v\u1edbi doanh nghi\u1ec7p \u0111\u1ec3 hi\u1ec3u r\u00f5 t\u00ecnh tr\u1ea1ng thu\u1ebf, m\u00f4 h\u00ecnh kinh doanh v\u00e0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf c\u1ee5 th\u1ec3. D\u1ef1a tr\u00ean th\u00f4ng tin n\u00e0y, c\u00e1c chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i s\u1ebd \u0111\u00e1nh gi\u00e1 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n th\u1ef1c hi\u1ec7n ph\u00f9 h\u1ee3p. <\/span><\/p>\n<p><b>B\u01b0\u1edbc 2: Xem x\u00e9t v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ho\u00e0n ti\u1ec1n<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia c\u1ee7a Vina TPT h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p r\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, t\u1edd khai thu\u1ebf v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan kh\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh tr\u01b0\u1edbc khi n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 3: N\u1ed9p h\u1ed3 s\u01a1 v\u00e0 l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf (tr\u1ef1c ti\u1ebfp, qua b\u01b0u \u0111i\u1ec7n ho\u1eb7c \u0111i\u1ec7n t\u1eed). Vina TPT h\u1ed7 tr\u1ee3 li\u00ean l\u1ea1c v\u00e0 gi\u1ea3i th\u00edch n\u1ebfu c\u1ea7n th\u00eam th\u00f4ng tin. <\/span><\/p>\n<p><b>B\u01b0\u1edbc 4: Theo d\u00f5i v\u00e0 nh\u1eadn s\u1ed1 ti\u1ec1n ho\u00e0n tr\u1ea3<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Sau khi h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, c\u01a1 quan thu\u1ebf s\u1ebd ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 chuy\u1ec3n s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf VAT th\u01b0\u1eddng l\u00e0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian x\u1eed l\u00fd d\u1ef1 ki\u1ebfn \u200b\u200bkho\u1ea3ng 6 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n ti\u1ec1n tr\u01b0\u1edbc, ki\u1ec3m tra sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian ki\u1ec3m tra tr\u01b0\u1edbc t\u1ed1i \u0111a 40 ng\u00e0y l\u00e0m vi\u1ec7c &#8211; ho\u00e0n ti\u1ec1n sau.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-6749 size-full\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-3-scaled.webp\" alt=\"c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-3-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-3-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-3-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-3-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-3-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/cases-eligible-for-vat-tax-refund-in-vietnam-in-2026-3-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u1ea7n t\u01b0 v\u1ea5n chi ti\u1ebft v\u1ec1 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf VAT ho\u1eb7c h\u1ed7 tr\u1ee3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, c\u00e1c chuy\u00ean gia t\u1ea1i Vina TPT s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 \u0111\u1ec3 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f3 th\u1ec3 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c nhanh ch\u00f3ng v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button alert is-bevel\" style=\"border-radius:99px;\">\n\t\t<span>\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N MI\u1ec4N PH\u00cd<\/span>\n\t<\/a>\n\n","protected":false},"excerpt":{"rendered":"<p>Tr\u00ean th\u1ef1c t\u1ebf, s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf GTGT m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c th\u01b0\u1eddng kh\u00e1 l\u1edbn, \u0111\u1eb7c bi\u1ec7t khi VAT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf \u0111\u1ea1t t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. V\u00ec l\u00fd do n\u00e0y, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p&#8230;<\/p>\n","protected":false},"author":7,"featured_media":7191,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[724,740],"tags":[],"class_list":["post-7206","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-moi-nhat","category-accounting-tax"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7206","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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=7206"}],"version-history":[{"count":2,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7206\/revisions"}],"predecessor-version":[{"id":7210,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7206\/revisions\/7210"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/7191"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=7206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=7206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=7206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}