{"id":9183,"date":"2026-08-12T11:26:06","date_gmt":"2026-08-12T04:26:06","guid":{"rendered":"https:\/\/vinatpt.com\/cap-nhat-thue-viet-nam-thang-7-2026-thay-doi-ve-thue-gtgt-tncn-giao-dich-lien-ket-va-hoa-don-dien-tu\/"},"modified":"2026-10-13T13:33:13","modified_gmt":"2026-10-13T06:33:13","slug":"cap-nhat-thue-viet-nam-thang-7-2026-thay-doi-ve-thue-gtgt-tncn-giao-dich-lien-ket-va-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/cap-nhat-thue-viet-nam-thang-7-2026-thay-doi-ve-thue-gtgt-tncn-giao-dich-lien-ket-va-hoa-don-dien-tu\/","title":{"rendered":"C\u1eadp nh\u1eadt Thu\u1ebf Vi\u1ec7t Nam th\u00e1ng 7\/2026: Thay \u0111\u1ed5i v\u1ec1 Thu\u1ebf GTGT, TNCN, Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"

\"cap-nhat-thue-viet-nam-thang-bay-2026\"<\/h1>\n

C\u1eadp nh\u1eadt Thu\u1ebf Vi\u1ec7t Nam th\u00e1ng 7\/2026: Thay \u0111\u1ed5i v\u1ec1 Thu\u1ebf GTGT, TNCN, Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h1>\n

C\u1eadp nh\u1eadt Thu\u1ebf Vi\u1ec7t Nam th\u00e1ng 7\/2026<\/strong> gi\u1edbi thi\u1ec7u m\u1ed9t s\u1ed1 thay \u0111\u1ed5i v\u00e0 c\u00e1c \u0111i\u1ec3m c\u1ea7n l\u00e0m r\u00f5 li\u00ean quan \u0111\u1ebfn khai thu\u1ebf GTGT, \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, giao d\u1ecbch li\u00ean k\u1ebft, h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (chuy\u1ec3n gi\u00e1), Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m cung c\u1ea5p th\u00f4ng tin thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

C\u00e1c doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd k\u1ef9 c\u00e1c quy \u0111\u1ecbnh m\u1edbi n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o k\u00ea khai ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 \u0111\u00fang ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o v\u00e0 qu\u1ea3n l\u00fd t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf.<\/p>\n

1. V\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng M\u1eabu T\u1edd khai thu\u1ebf GTGT 01\/GTGT m\u1edbi v\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd sai s\u00f3t thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1ea1i Ch\u1ec9 ti\u00eau [37] v\u00e0 [38]<\/span><\/b> <\/span><\/h2>\n

Th\u00f4ng t\u01b0 s\u1ed1 89\/2026\/TT-BTC<\/a> ng\u00e0y 30\/06\/2026, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026 ho\u1eb7c Qu\u00fd 3\/2026.<\/span><\/p>\n

1.1 T\u1edd khai thu\u1ebf GTGT M\u1eabu 01\/GTGT:<\/strong><\/h3>\n

– B\u1ed5 sung Ch\u1ec9 ti\u00eau [32b]: H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span> <\/span><\/p>\n

– B\u1ed5 sung kho\u1ea3n m\u1ee5c [34a]: H\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 b\u00e1n rakh\u00f4ng thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

1.2 H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd sai s\u00f3t thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o th\u00f4ng qua Ch\u1ec9 ti\u00eau [37] v\u00e0 [38]:<\/span><\/b><\/h3>\n

– \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean: Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o Ch\u1ec9 ti\u00eau [37] c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, m\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung. Sau khi \u0111i\u1ec1u gi\u1ea3m, n\u1ebfu doanh nghi\u1ec7p thu th\u1eadp \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb b\u1ed5 sung s\u1ed1 thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng v\u00e0o Ch\u1ec9 ti\u00eau [38] c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ch\u1ee9ng t\u1eeb. <\/span> <\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t, s\u00f3t h\u00f3a \u0111\u01a1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc \u0111\u00f3: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh v\u00e0o Ch\u1ec9 ti\u00eau [37] ho\u1eb7c Ch\u1ec9 ti\u00eau [38] c\u1ee7a th\u00e1ng\/qu\u00fd ph\u00e1t hi\u1ec7n sai s\u00f3t, n\u1ebfu vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh sai s\u00f3t l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u1ec9 l\u00e0m t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau, m\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung.<\/span> <\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC ng\u00e0y 30\/06\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh: Vi\u1ec7c k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o Ch\u1ec9 ti\u00eau [37] ho\u1eb7c Ch\u1ec9 ti\u00eau [38] c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf, kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung.<\/span> <\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT t\u1eeb ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb sang ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai gi\u1ea3m to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0o Ch\u1ec9 ti\u00eau [37] c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p, kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung.<\/span><\/p>\n

2. V\u1ec1 qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 chuy\u1ec3n gi\u00e1<\/span><\/b> <\/span><\/h2>\n

M\u1ed9t n\u1ed9i dung quan tr\u1ecdng kh\u00e1c trong b\u1ea3n C\u1eadp nh\u1eadt Thu\u1ebf th\u00e1ng 7\/2026 l\u00e0 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n

C\u00f4ng v\u0103n s\u1ed1 4697\/CT-CS ng\u00e0y 09\/07\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf \u0111\u00e3 gi\u1edbi thi\u1ec7u nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng v\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP ng\u00e0y 30\/06\/2026.<\/p>\n

2.1 C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (\u0110i\u1ec1u 5)<\/span><\/strong><\/h3>\n

C\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch vay v\u00e0 cho vay t\u01b0\u01a1ng t\u1ef1 nh\u01b0 giao d\u1ecbch v\u1ed1n g\u00f3p t\u1ea1i \u0110i\u1ec3m l Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh, c\u1ee5 th\u1ec3:<\/span> <\/span><\/p>\n

\u201cDoanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c trong m\u1ed9t c\u00e1c m\u1ed1i quan h\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n n\u00e0y.\u201d<\/span><\/p>\n

2.2 Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (\u0110i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 20)<\/span><\/strong><\/h3>\n

– Ngh\u1ecb \u0111\u1ecbnh n\u00e2ng ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi b\u1ecf \u0111i\u1ec1u ki\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 “ch\u1ee9c n\u0103ng kinh doanh \u0111\u01a1n gi\u1ea3n”.<\/span> <\/span><\/p>\n

Tr\u01b0\u1edbc \u0111\u00e2y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u1ea3 4 \u0111i\u1ec1u ki\u1ec7n m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n: (i) Th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng kinh doanh \u0111\u01a1n gi\u1ea3n; (ii) Kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb vi\u1ec7c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; (iii) Doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng; (iv) \u0110\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo quy \u0111\u1ecbnh cho t\u1eebng l\u0129nh v\u1ef1c. <\/span> <\/span><\/p>\n

– Vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng doanh thu v\u00e0 b\u00e3i b\u1ecf ti\u00eau ch\u00ed “ch\u1ee9c n\u0103ng kinh doanh \u0111\u01a1n gi\u1ea3n” nh\u1eb1m m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro thu\u1ebf th\u1ea5p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i, c\u1eaft gi\u1ea3m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7 cho doanh nghi\u1ec7p.
<\/span> <\/span><\/p>\n

3. C\u00e1c thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 K\u00ea khai v\u00e0 Quy\u1ebft to\u00e1n Thu\u1ebf TNCN<\/span><\/b> <\/span><\/h2>\n

Th\u00f4ng t\u01b0 s\u1ed1 89\/2026\/TT-BTC ng\u00e0y 30\/06\/2026 c\u0169ng mang \u0111\u1ebfn nh\u1eefng \u0111i\u1ec3m m\u1edbi trong c\u00f4ng t\u00e1c k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

3.1 Thay \u0111\u1ed5i bi\u1ec3u m\u1eabu khai thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 M\u1eabu 05\/KK-TNCN<\/span><\/strong><\/h3>\n

– B\u1ed5 sung c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf:<\/span> <\/span><\/p>\n

Ch\u1ec9 ti\u00eau [26]: Thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/span> <\/span><\/p>\n

Ch\u1ec9 ti\u00eau [27]: Thu nh\u1eadp c\u1ee7a chuy\u00ean gia h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o theo quy \u0111\u1ecbnh.<\/span> <\/span><\/p>\n

Ch\u1ec9 ti\u00eau [28]: Thu nh\u1eadp mi\u1ec5n thu\u1ebf kh\u00e1c.<\/span> <\/span><\/p>\n

– B\u1ed5 sung Ch\u1ec9 ti\u00eau [32]: Thu nh\u1eadp ch\u1ecbu thu\u1ebf = [33] + [34].<\/span> <\/span><\/p>\n

– B\u1ed5 sung Ch\u1ec9 ti\u00eau [35]: S\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb trong k\u1ef3.<\/span> <\/span><\/p>\n

– B\u1ed5 sung Ch\u1ec9 ti\u00eau [36]: S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m trong k\u1ef3.<\/span><\/p>\n

3.2 Quy\u1ebft to\u00e1n thu\u1ebf khi \u0111i\u1ec1u chuy\u1ec3n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 sang t\u1ed5 ch\u1ee9c m\u1edbi<\/span><\/strong><\/h3>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 sang t\u1ed5 ch\u1ee9c m\u1edbi do chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c trong c\u00f9ng h\u1ec7 th\u1ed1ng, t\u1ed5 ch\u1ee9c m\u1edbi c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf th\u1eeba \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi c\u1ea3 ph\u1ea7n thu nh\u1eadp do t\u1ed5 ch\u1ee9c c\u0169 chi tr\u1ea3. \u0110\u1ed3ng th\u1eddi, t\u1ed5 ch\u1ee9c m\u1edbi ph\u1ea3i thu h\u1ed3i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN m\u00e0 t\u1ed5 ch\u1ee9c c\u0169 \u0111\u00e3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (n\u1ebfu c\u00f3).
<\/span> <\/span><\/p>\n

\"TNCN-viet-nam-thang-7-2026\"<\/p>\n

4. T\u1ef7 gi\u00e1 quy \u0111\u1ed5i t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u <\/strong><\/h2>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP ng\u00e0y 30\/06\/2026, t\u1ef7 gi\u00e1 s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/p>\n

Theo \u0111\u00f3, t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u1ec3 t\u00ednh thu\u1ebf trong l\u0129nh v\u1ef1c h\u1ea3i quan l\u00e0 t\u1ef7 gi\u00e1 mua chuy\u1ec3n kho\u1ea3n do Ng\u00e2n h\u00e0ng Th\u01b0\u01a1ng m\u1ea1i C\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam (Vietcombank) ni\u00eam y\u1ebft t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i ng\u00e0y Th\u1ee9 N\u0103m c\u1ee7a tu\u1ea7n tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y Th\u1ee9 N\u0103m tr\u00f9ng v\u00e0o ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 th\u00ec l\u1ea5y t\u1ef7 gi\u00e1 cu\u1ed1i ng\u00e0y c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

T\u1ef7 gi\u00e1 n\u00e0y \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 c\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u0103ng k\u00fd trong tu\u1ea7n.<\/p>\n

\n\n\t\tKH\u00c1M PH\u00c1 D\u1ecaCH V\u1ee4 T\u01af V\u1ea4N KINH DOANH VINA TPT<\/span>\n\t<\/a>\n\n

5. B\u1ed5 sung ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c cung c\u1ea5p th\u00f4ng tin trao \u0111\u1ed5i <\/strong><\/h2>\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 291\/2026\/N\u0110-CP<\/a> ng\u00e0y 21\/07\/2026 b\u1ed5 sung c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c trao \u0111\u1ed5i th\u00f4ng tin<\/p>\n

    \n
  1. Pha\u0323t ti\u00ea\u0300n t\u01b0\u0300 10.000.000 \u0111\u00f4\u0300ng \u0111\u00ea\u0301n 30.000.000 \u0111\u00f4\u0300ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf ph\u1ee5c v\u1ee5 trao \u0111\u1ed5i th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ch\u1eadm t\u1eeb 05 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n
      \n
    1. Pha\u0323t ti\u00ea\u0300n t\u01b0\u0300 30.000.000 \u0111\u00f4\u0300ng \u0111\u00ea\u0301n 50.000.000 \u0111\u00f4\u0300ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi cung c\u1ea5p th\u00f4ng tin kh\u00f4ng ch\u00ednh x\u00e1c, kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 do c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch trao \u0111\u1ed5i th\u00f4ng tin theo lu\u1eadt ph\u00e1p Vi\u1ec7t Nam, c\u00e1c hi\u1ec7p \u01b0\u1edbc qu\u1ed1c t\u1ebf ho\u1eb7c c\u00e1c hi\u1ec7p \u0111\u1ecbnh thu\u1ebf qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c k\u00fd k\u1ebft.<\/span><\/li>\n<\/ol>\n
        \n
      1. Pha\u0323t ti\u00ea\u0300n t\u01b0\u0300 50.000.000 \u0111\u00f4\u0300ng \u0111\u00ea\u0301n 100.000.000 \u0111\u00f4\u0300ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c vi ph\u1ea1m sau:<\/span><\/li>\n<\/ol>\n

        a) Kh\u00f4ng cung c\u1ea5p th\u00f4ng tin sau 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin ho\u1eb7c th\u1eddi h\u1ea1n gia h\u1ea1n cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf, nh\u1eb1m m\u1ee5c \u0111\u00edch trao \u0111\u1ed5i th\u00f4ng tin theo lu\u1eadt ph\u00e1p Vi\u1ec7t Nam, c\u00e1c hi\u1ec7p \u01b0\u1edbc qu\u1ed1c t\u1ebf ho\u1eb7c c\u00e1c hi\u1ec7p \u0111\u1ecbnh thu\u1ebf qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c b\u00ean k\u00fd k\u1ebft.<\/span> <\/span><\/p>\n

        b) C\u1ea5u k\u1ebft, bao che cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eb1m c\u1ea3n tr\u1edf c\u01a1 quan thu\u1ebf thu th\u1eadp, x\u00e1c minh th\u00f4ng tin ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c trao \u0111\u1ed5i th\u00f4ng tin theo lu\u1eadt ph\u00e1p Vi\u1ec7t Nam, c\u00e1c hi\u1ec7p \u01b0\u1edbc qu\u1ed1c t\u1ebf ho\u1eb7c c\u00e1c hi\u1ec7p \u0111\u1ecbnh thu\u1ebf qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c b\u00ean k\u00fd k\u1ebft.<\/span> <\/span><\/p>\n

          \n
        1. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: Bu\u1ed9c cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 v\u00e0 \u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span> <\/span><\/li>\n<\/ol>\n

          6. V\u1ec1 vi\u1ec7c ban h\u00e0nh c\u00e1c quy \u0111\u1ecbnh m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/ND-CP v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed <\/strong><\/h2>\n

          B\u1ea3n C\u1eadp nh\u1eadt Thu\u1ebf th\u00e1ng 7\/2026 <\/strong>\u0111\u1ed3ng th\u1eddi ghi nh\u1eadn c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC.<\/p>\n

          C\u00f4ng v\u0103n ch\u00ednh th\u1ee9c s\u1ed1 4831\/CT-CS ng\u00e0y 15\/07\/2026 \u0111\u00e3 \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh n\u00e0y.<\/p>\n

          – B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t: Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n sai s\u00f3t l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n sai s\u00f3t.<\/span> <\/span><\/p>\n

          – S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t v\u1ec1 th\u00f4ng tin nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef… nh\u01b0ng kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n: Ng\u01b0\u1eddi b\u00e1n ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 sai s\u00f3t v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n.
          <\/span> <\/span><\/p>\n

          K\u1ebft lu\u1eadn<\/strong><\/h2>\n

          B\u1ea3n C\u1eadp nh\u1eadt Thu\u1ebf Vi\u1ec7t Nam th\u00e1ng 7\/2026<\/strong> mang \u0111\u1ebfn nhi\u1ec1u \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng \u0111\u1ed1i v\u1edbi khai b\u00e1o thu\u1ebf GTGT, \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, giao d\u1ecbch li\u00ean k\u1ebft, t\u00e0i li\u1ec7u \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, khai b\u00e1o v\u00e0 ho\u00e0n t\u1ea5t thu\u1ebf TNCN, t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ebf t\u00e0i tu\u00e2n th\u1ee7.<\/p>\n

          Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n – thu\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi c\u00e1c quy tr\u00ecnh k\u00ea khai b\u00e1o c\u00e1o.<\/p>\n

          N\u1ebfu Qu\u00fd doanh nghi\u1ec7p c\u1ea7n h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u ho\u1eb7c \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c quy \u0111\u1ecbnh m\u1edbi n\u00e0y \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh, h\u00e3y li\u00ean h\u1ec7 v\u1edbi Vina TPT<\/strong><\/a>. \u0110\u1ed9i ng\u0169 chuy\u00ean gia T\u00e0i ch\u00ednh – K\u1ebf to\u00e1n – Thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh, \u0111\u01b0a ra gi\u1ea3i ph\u00e1p th\u1ef1c ti\u1ec5n gi\u00fap doanh nghi\u1ec7p duy tr\u00ec s\u1ef1 tu\u00e2n th\u1ee7 t\u1ed1i \u0111a v\u00e0 t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf. <\/p>\n

          \n\n\t\t\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N MI\u1ec4N PH\u00cd<\/span>\n\t<\/a>\n\n

          \"Tu\u00e2n<\/p>\n

           <\/p>\n","protected":false},"excerpt":{"rendered":"

          C\u1eadp nh\u1eadt Thu\u1ebf Vi\u1ec7t Nam th\u00e1ng 7\/2026: Thay \u0111\u1ed5i v\u1ec1 Thu\u1ebf GTGT, TNCN, Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed C\u1eadp nh\u1eadt Thu\u1ebf Vi\u1ec7t Nam th\u00e1ng 7\/2026 gi\u1edbi thi\u1ec7u m\u1ed9t s\u1ed1 thay \u0111\u1ed5i v\u00e0 c\u00e1c \u0111i\u1ec3m c\u1ea7n l\u00e0m r\u00f5 li\u00ean quan \u0111\u1ebfn khai thu\u1ebf GTGT, \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, giao d\u1ecbch…<\/p>\n","protected":false},"author":4,"featured_media":9182,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,724],"tags":[754,1661,756,745],"class_list":["post-9183","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-tin-tuc-moi-nhat","tag-accounting-and-tax-service-vietnam","tag-newsletter","tag-vietnam-tax-updates","tag-vina-tpt-tax-consulting"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/9183","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=9183"}],"version-history":[{"count":2,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/9183\/revisions"}],"predecessor-version":[{"id":9185,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/9183\/revisions\/9185"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/9182"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=9183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=9183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=9183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}