{"id":7399,"date":"2026-04-07T16:18:27","date_gmt":"2026-04-07T09:18:27","guid":{"rendered":"https:\/\/vinatpt.com\/newsletter-ban-tin-phap-ly-thang-2-2026-ve-thue-gtgt-tndn-tncn-va-quan-ly-thue\/"},"modified":"2026-04-07T16:18:27","modified_gmt":"2026-04-07T09:18:27","slug":"newsletter-ban-tin-phap-ly-thang-2-2026-ve-thue-gtgt-tndn-tncn-va-quan-ly-thue","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/newsletter-ban-tin-phap-ly-thang-2-2026-ve-thue-gtgt-tndn-tncn-va-quan-ly-thue\/","title":{"rendered":"[Newsletter] B\u1ea3n tin ph\u00e1p l\u00fd th\u00e1ng 2\/2026 &#8211; V\u1ec1 thu\u1ebf GTGT, TNDN, TNCN v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf"},"content":{"rendered":"<p data-path-to-node=\"4\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7072\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/1.png\" alt=\"C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf Vi\u1ec7t Nam - Vina TPT\" width=\"2000\" height=\"1414\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/1.png 2000w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/1-300x212.png 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/1-1024x724.png 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/1-768x543.png 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/1-1536x1086.png 1536w\" sizes=\"auto, (max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<p data-path-to-node=\"4\">B\u1ea3n c\u1eadp nh\u1eadt Ch\u00ednh s\u00e1ch Thu\u1ebf Vi\u1ec7t Nam th\u00e1ng 2 n\u0103m 2026 \u0111\u00e3 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c ban h\u00e0nh, \u0111\u00e1nh d\u1ea5u m\u1ed9t s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 trong khung ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (CIT), thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (FCT) v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c tu\u00e2n th\u1ee7 s\u00e1t sao c\u00e1c b\u1ea3n c\u1eadp nh\u1eadt Ch\u00ednh s\u00e1ch Thu\u1ebf n\u00e0y l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 duy tr\u00ec s\u1ef1 tu\u00e2n th\u1ee7, t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 chu\u1ea9n b\u1ecb cho c\u00e1c cu\u1ed9c ki\u1ec3m to\u00e1n thu\u1ebf trong t\u01b0\u01a1ng lai. <\/p>\n<h2 data-path-to-node=\"5\">1. C\u1eadp nh\u1eadt thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng<\/h2>\n<h3 data-path-to-node=\"6\">Doanh thu qu\u1ea3ng c\u00e1o \u0111\u01b0\u1ee3c chia t\u1eeb Youtube ph\u1ea3i n\u1ed9p thu\u1ebf GTGT 10%<\/h3>\n<p data-path-to-node=\"7\">Theo <a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-1068-CT-CS-2026-thue-gia-tri-gia-tang-694945.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n s\u1ed1 1068\/CT-CS <\/a>ng\u00e0y 12 th\u00e1ng 2 n\u0103m 2026, th\u00f4ng tin trong B\u1ea3n c\u1eadp nh\u1eadt Ch\u00ednh s\u00e1ch Thu\u1ebf Vi\u1ec7t Nam l\u00e0m r\u00f5 ngh\u0129a v\u1ee5 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u00e1ng t\u1ea1o n\u1ed9i dung s\u1ed1:<\/p>\n<ul data-path-to-node=\"8\">\n<li>\n<p data-path-to-node=\"8,0,0\">Giai \u0111o\u1ea1n tr\u01b0\u1edbc ng\u00e0y 1\/7\/2025, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a Google th\u00f4ng qua vi\u1ec7c \u0111\u0103ng t\u1ea3i c\u00e1c n\u1ed9i dung (video) l\u00ean n\u1ec1n t\u1ea3ng Youtube v\u00e0 \u0111\u01b0\u1ee3c Google (Youtube) chia s\u1ebb 55% doanh thu t\u1eeb qu\u1ea3ng c\u00e1o \u0111\u01b0\u1ee3c g\u1eafn tr\u00ean m\u1ed7i video c\u1ee7a C\u00f4ng ty th\u00ec to\u00e0n b\u1ed9 doanh thu m\u00e0 C\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb Google (Youtube) th\u00f4ng qua vi\u1ec7c chia s\u1ebb doanh thu qu\u1ea3ng c\u00e1o \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng qu\u1ea3ng c\u00e1o. Doanh thu n\u00e0y ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 10%. <\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,1,0\">\u0110\u1ed1i v\u1edbi giai \u0111o\u1ea1n t\u1eeb ng\u00e0y 01\/07\/2025 tr\u1edf \u0111i, ch\u00ednh s\u00e1ch thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2025\/QH15 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. <\/p>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"9\">2. Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p<\/h2>\n<h3 data-path-to-node=\"10\">L\u01b0u \u00fd \u0111i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i<\/h3>\n<p data-path-to-node=\"11\">B\u1ea3n c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a Vi\u1ec7t Nam th\u00e1ng n\u00e0y ghi nh\u1eadn nh\u1eefng n\u1ed7 l\u1ef1c \u0111\u00e1ng k\u1ec3 trong vi\u1ec7c gi\u1ea3m b\u1edbt c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/p>\n<ul data-path-to-node=\"12\">\n<li>\n<p data-path-to-node=\"12,0,0\">Tu\u00e2n th\u1ee7 thu\u1ebf nh\u00e0 th\u1ea7u: M\u1ed9t thay \u0111\u1ed5i quan tr\u1ecdng l\u00e0 vi\u1ec7c b\u00e3i b\u1ecf y\u00eau c\u1ea7u n\u1ed9p b\u1ea3n sao gi\u1ea5y ph\u00e9p kinh doanh ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 c\u1ee7a c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i cho c\u01a1 quan thu\u1ebf. Thay v\u00e0o \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 c\u1ea7n l\u01b0u gi\u1eef c\u00e1c t\u00e0i li\u1ec7u n\u00e0y t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ki\u1ec3m tra c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u. <\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"12,1,0\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN: C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 ban h\u00e0nh c\u00e1c m\u1eabu t\u1edd khai chung m\u1edbi cho thu\u1ebf TNDN v\u00e0 l\u1ee3i nhu\u1eadn n\u01b0\u1edbc s\u1edf t\u1ea1i, gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c t\u00ednh to\u00e1n cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed (bao g\u1ed3m c\u00e1c m\u1eabu 03-1A, 03-1B, 03-1C\/TNDN).<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"12,2,0\">T\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p: H\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf h\u00e0ng qu\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng khai thu\u1ebf thay m\u1eb7t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p c\u0169ng \u0111\u00e3 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf, gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3.<\/p>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"13\">3. Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n<\/h2>\n<h3 data-path-to-node=\"14\">\u0110\u01a1n gi\u1ea3n h\u00f3a \u0111\u00e1ng k\u1ec3 h\u1ed3 s\u01a1 kh\u1ea5u tr\u1eeb ho\u00e0n c\u1ea3nh gia \u0111\u00ecnh<\/h3>\n<p data-path-to-node=\"15\">M\u1ed9t \u0111i\u1ec3m n\u1ed5i b\u1eadt trong b\u1ea3n c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf Vi\u1ec7t Nam l\u1ea7n n\u00e0y l\u00e0 vi\u1ec7c gi\u1ea3m b\u1edbt th\u1ee7 t\u1ee5c gi\u1ea5y t\u1edd kh\u00f4ng c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/p>\n<ul data-path-to-node=\"16\">\n<li>\n<p data-path-to-node=\"16,0,0\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng: Nh\u00e2n vi\u00ean v\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ph\u1ea3i n\u1ed9p b\u1ea3n sao c\u00e1c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu t\u1ed5 ch\u1ee9c tr\u1ea3 l\u01b0\u01a1ng \u0111\u00e3 g\u1eedi \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ebfn h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"16,1,0\">\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: C\u00e1c m\u1eabu \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ri\u00eang bi\u1ec7t (M\u1eabu 07\/DK-NPT-TNCN, 07\/THDK-NPT-TNCN) ch\u00ednh th\u1ee9c b\u1ecb b\u00e3i b\u1ecf. Thay v\u00e0o \u0111\u00f3, th\u00f4ng tin n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p tr\u1ef1c ti\u1ebfp v\u00e0o quy tr\u00ecnh \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ee7a c\u00e1 nh\u00e2n. <\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"16,2,0\">Chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n: H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a t\u1ed1i \u0111a b\u1eb1ng c\u00e1ch lo\u1ea1i b\u1ecf y\u00eau c\u1ea7u n\u1ed9p b\u1ea3n sao ch\u1ee9ng minh th\u01b0 (CCCD) v\u00e0 h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 c\u00f4ng ch\u1ee9ng. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 c\u1ea7n cung c\u1ea5p b\u1ea3n sao ch\u1ee5p \u0111\u01a1n gi\u1ea3n thay v\u00ec b\u1ea3n g\u1ed1c ho\u1eb7c b\u1ea3n sao c\u00f3 ch\u1ee9ng th\u1ef1c nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. <\/p>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"17\">4. Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed<\/h2>\n<h3 data-path-to-node=\"18\">C\u00e1c bi\u1ec3u m\u1eabu m\u1edbi nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd.<\/h3>\n<p data-path-to-node=\"19\">\u0110\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf, B\u1ea3n c\u1eadp nh\u1eadt Ch\u00ednh s\u00e1ch Thu\u1ebf Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0a ra c\u00e1c bi\u1ec3u m\u1eabu m\u1edbi:<\/p>\n<ul data-path-to-node=\"20\">\n<li>\n<p data-path-to-node=\"20,0,0\">Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p: M\u1eabu t\u1edd khai m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh, cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd tr\u1ef1c ti\u1ebfp mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf tr\u00ean t\u1edd khai m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 ri\u00eang nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"20,1,0\">Ng\u00e0nh d\u1ea7u kh\u00ed: Thu\u1ebf t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 l\u1ee3i nhu\u1eadn n\u01b0\u1edbc s\u1edf t\u1ea1i hi\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t v\u00e0o c\u00e1c m\u1eabu t\u1edd khai chung cho c\u1ea3 t\u00ednh to\u00e1n t\u1ea1m th\u1eddi v\u00e0 quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m, t\u1ea1o ra s\u1ef1 \u0111\u1ed3ng b\u1ed9 h\u00f3a d\u1eef li\u1ec7u.<\/p>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"21\">5. Qu\u1ea3n l\u00fd thu\u1ebf: Khung x\u1eed ph\u1ea1t theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Decree-310-2025-ND-CP-amendments-to-Decree-125-2020-ND-CP-administrative-penalties-for-tax-684326.aspx?tab=1\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 310<\/a><\/h2>\n<p data-path-to-node=\"22\">C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 16 th\u00e1ng 1 n\u0103m 2026, B\u1ea3n c\u1eadp nh\u1eadt Ch\u00ednh s\u00e1ch Thu\u1ebf Vi\u1ec7t Nam nh\u1ea5n m\u1ea1nh c\u00e1c s\u1eeda \u0111\u1ed5i trong Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 310\/2025\/ND-CP. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay \u0111\u1ed5i di\u1ec7n m\u1ea1o ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua c\u00e1c n\u1ed9i dung sau: <\/p>\n<ul data-path-to-node=\"23\">\n<li>\n<p data-path-to-node=\"23,0,0\">C\u00e1c h\u00ecnh ph\u1ea1t li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n: \u0110i\u1ec1u ch\u1ec9nh m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m ho\u1eb7c kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"23,1,0\">T\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng: X\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng c\u00e1c vi ph\u1ea1m &#8220;quy m\u00f4 l\u1edbn&#8221; d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n vi ph\u1ea1m ho\u1eb7c t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n tr\u00e1nh (bao g\u1ed3m VAT, CIT, v.v.).<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"23,2,0\">Quy\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh: C\u1eadp nh\u1eadt c\u00e1c th\u1ee7 t\u1ee5c m\u1edbi cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh c\u1ee7a m\u00ecnh tr\u01b0\u1edbc khi c\u00e1c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c ban h\u00e0nh.<\/p>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"24\">6. C\u00e1c \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp cho n\u0103m 2026<\/h2>\n<p data-path-to-node=\"25\">Hi\u1ec3u r\u00f5 giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t trong vi\u1ec7c c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a Vi\u1ec7t Nam \u0111\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t mang t\u00ednh h\u1ec7 th\u1ed1ng:<\/p>\n<ul data-path-to-node=\"26\">\n<li>\n<p data-path-to-node=\"26,0,0\">For the 2025 Tax Period: Businesses continue to perform declaration and finalization according to the old forms prescribed in Decree 126\/2020\/ND-CP and Circular 80\/2021\/TT-BTC.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"26,1,0\">For Tax Periods from 2026 onwards: All new forms mentioned in this Vietnam Tax Policy Updates newsletter regarding VAT, CIT, and FCT will officially become mandatory.<\/p>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"28\">K\u1ebft lu\u1eadn<\/h2>\n<p data-path-to-node=\"29\">The updates in the Vietnam Tax Policy Updates for February 2026 show a clear trend: Simplifying administrative procedures while tightening tax discipline through digitalization. Proactively adjusting to these new regulations is a vital factor for every business. <\/p>\n<p data-path-to-node=\"30\">At Vina TPT, we specialize in handling complex situations related to VAT, CIT, and FCT. Our team of experts is always ready to ensure that your tax administration processes are fully compliant with the latest changes from the Vietnam Tax Policy Updates. <\/p>\n<p data-path-to-node=\"31\">H\u00e3y li\u00ean h\u1ec7 v\u1edbi <a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\">Vina TPT <\/a>ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean nghi\u1ec7p!<\/p>\n<p data-path-to-node=\"31\"><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=\"Vina TPT Tax Expert analyzing Vietnam Tax Policy Updates 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>B\u1ea3n c\u1eadp nh\u1eadt Ch\u00ednh s\u00e1ch Thu\u1ebf Vi\u1ec7t Nam th\u00e1ng 2 n\u0103m 2026 \u0111\u00e3 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c ban h\u00e0nh, \u0111\u00e1nh d\u1ea5u m\u1ed9t s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 trong khung ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (CIT), thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (FCT) v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd&#8230;<\/p>\n","protected":false},"author":4,"featured_media":7218,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[724,740],"tags":[],"class_list":["post-7399","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\/7399","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=7399"}],"version-history":[{"count":0,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7399\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/7218"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=7399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=7399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=7399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}