{"id":10024,"date":"2026-09-23T11:00:12","date_gmt":"2026-09-23T04:00:12","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10024"},"modified":"2026-09-23T11:00:12","modified_gmt":"2026-09-23T04:00:12","slug":"cong-van-17834-don-qldn1","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/","title":{"rendered":"C\u00f4ng v\u0103n 17834\/DON-QLDN1 h\u01b0\u1edbng d\u1eabn chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c k\u00ea khai thu\u1ebf"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-17834donqldn1-huong-dan-ke-khai-thue-doi-voi-chi-nhanh-hach-toan-phu-thuoc-nhu-the-nao-138104854.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> do Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai ban h\u00e0nh ng\u00e0y 21\/9\/2026 \u0111\u00e3 tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp m\u1ed9t c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh kh\u00e1c t\u1ec9nh v\u1eabn c\u00f2n ph\u00e2n v\u00e2n: chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c k\u00ea khai thu\u1ebf GTGT \u1edf \u0111\u00e2u v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u1ed9p cho c\u01a1 quan thu\u1ebf n\u00e0o. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i c\u0103n c\u1ee9 ph\u00e1p l\u00fd, n\u1ed9i dung h\u01b0\u1edbng d\u1eabn, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u00e0 th\u1eddi h\u1ea1n khai thu\u1ebf, gi\u00fap doanh nghi\u1ec7p k\u00ea khai \u0111\u00fang ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf g\u1ea7n nh\u1ea5t.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Cong_van_17834DON-QLDN1_la_gi_va_vi_sao_ke_toan_can_doc_ngay\" >C\u00f4ng v\u0103n 17834\/DON-QLDN1 l\u00e0 g\u00ec v\u00e0 v\u00ec sao k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ecdc ngay?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Boi_canh_ban_hanh_Cong_van_17834DON-QLDN1\" >B\u1ed1i c\u1ea3nh ban h\u00e0nh C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Rui_ro_khi_ke_khai_sai_noi_sai_cach_cho_chi_nhanh\" >R\u1ee7i ro khi k\u00ea khai sai n\u01a1i, sai c\u00e1ch cho chi nh\u00e1nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Can_cu_phap_ly_duoc_Cong_van_17834DON-QLDN1_vien_dan\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 17834\/DON-QLDN1 vi\u1ec7n d\u1eabn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Dia_vi_phap_ly_cua_chi_nhanh_theo_Dieu_84_Bo_luat_Dan_su_2015\" >\u0110\u1ecba v\u1ecb ph\u00e1p l\u00fd c\u1ee7a chi nh\u00e1nh theo \u0110i\u1ec1u 84 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Khoan_2_Dieu_19_Thong_tu_892026TT-BTC\" >Kho\u1ea3n 2 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Khai_niem_co_quan_thue_quan_ly_truc_tiep_tai_khoan_3_Dieu_3\" >Kh\u00e1i ni\u1ec7m c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Trach_nhiem_giai_quyet_ho_so_hoan_thue_tai_Dieu_45\" >Tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf t\u1ea1i \u0110i\u1ec1u 45<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Noi_dung_huong_dan_cot_loi_cua_Cong_van_17834DON-QLDN1\" >N\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#04_dieu_kien_de_chi_nhanh_khai_rieng_thue_GTGT_theo_Cong_van_17834DON-QLDN1\" >04 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi nh\u00e1nh khai ri\u00eang thu\u1ebf GTGT theo C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Thoi_han_nop_ho_so_khai_thue_GTGT_va_dieu_kien_khai_theo_quy\" >Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT v\u00e0 \u0111i\u1ec1u ki\u1ec7n khai theo qu\u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Ky_tinh_thue_GTGT_mac_dinh_la_theo_thang\" >K\u1ef3 t\u00ednh thu\u1ebf GTGT m\u1eb7c \u0111\u1ecbnh l\u00e0 theo th\u00e1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Dieu_kien_duoc_khai_thue_GTGT_theo_quy\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c khai thu\u1ebf GTGT theo qu\u00fd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Vi_du_minh_hoa_ap_dung_Cong_van_17834DON-QLDN1\" >V\u00ed d\u1ee5 minh h\u1ecda \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#5_sai_lam_thuong_gap_khi_ke_khai_thue_GTGT_cho_chi_nhanh\" >5 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai thu\u1ebf GTGT cho chi nh\u00e1nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Cau_hoi_thuong_gap_ve_Cong_van_17834DON-QLDN1\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Chi_nhanh_khong_phai_phap_nhan_thi_co_duoc_khai_thue_GTGT_rieng_khong\" >Chi nh\u00e1nh kh\u00f4ng ph\u1ea3i ph\u00e1p nh\u00e2n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c khai thu\u1ebf GTGT ri\u00eang kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Theo_Cong_van_17834DON-QLDN1_chi_nhanh_khai_thue_GTGT_o_dau\" >Theo C\u00f4ng v\u0103n 17834\/DON-QLDN1, chi nh\u00e1nh khai thu\u1ebf GTGT \u1edf \u0111\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Ho_so_hoan_thue_GTGT_cua_chi_nhanh_nop_cho_co_quan_thue_nao\" >H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT c\u1ee7a chi nh\u00e1nh n\u1ed9p cho c\u01a1 quan thu\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Thoi_han_nop_to_khai_thue_GTGT_theo_thang_la_khi_nao\" >Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT theo th\u00e1ng l\u00e0 khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-17834-don-qldn1\/#Khi_nao_duoc_khai_thue_GTGT_theo_quy\" >Khi n\u00e0o \u0111\u01b0\u1ee3c khai thu\u1ebf GTGT theo qu\u00fd?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_17834DON-QLDN1_la_gi_va_vi_sao_ke_toan_can_doc_ngay\"><\/span><b>C\u00f4ng v\u0103n 17834\/DON-QLDN1 l\u00e0 g\u00ec v\u00e0 v\u00ec sao k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ecdc ngay?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 17834\/DON-QLDN1 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai, ban h\u00e0nh ng\u00e0y 21\/9\/2026, x\u00e1c \u0111\u1ecbnh: chi nh\u00e1nh c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a chi nh\u00e1nh \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd chi nh\u00e1nh th\u00ec khai thu\u1ebf GTGT ri\u00eang t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_ban_hanh_Cong_van_17834DON-QLDN1\"><\/span><b>B\u1ed1i c\u1ea3nh ban h\u00e0nh C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 l\u00e0 n\u0103m h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c thay m\u1edbi \u0111\u1ed3ng lo\u1ea1t, trong \u0111\u00f3 c\u00f3 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-89-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-252-2026-ND-CP-714011.aspx\" target=\"_blank\" rel=\"noopener\">Circular 89\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218690\" target=\"_blank\" rel=\"noopener\">Decree 252\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Khi v\u0103n b\u1ea3n m\u1edbi \u00e1p d\u1ee5ng, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c khai thu\u1ebf ngo\u00e0i t\u1ec9nh lu\u00f4n l\u00e0 nh\u00f3m ph\u00e1t sinh nhi\u1ec1u v\u01b0\u1edbng m\u1eafc nh\u1ea5t, b\u1edfi li\u00ean quan \u0111\u1ed3ng th\u1eddi \u0111\u1ebfn ba ch\u1ee7 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ee5 s\u1edf ch\u00ednh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 c\u00e1c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u1edf nh\u1eefng \u0111\u1ecba b\u00e0n kh\u00e1c nhau.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n kh\u00f4ng t\u1ea1o ra quy \u0111\u1ecbnh m\u1edbi m\u00e0 ch\u1ec9 ra \u0111i\u1ec1u kho\u1ea3n c\u1ee5 th\u1ec3 c\u1ea7n \u00e1p d\u1ee5ng: Ti\u1ebft b.3 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 cho vi\u1ec7c khai thu\u1ebf v\u00e0 \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC cho vi\u1ec7c ho\u00e0n thu\u1ebf. Ch\u00ednh vi\u1ec7c ch\u1ec9 \u0111\u00fang \u0111i\u1ec1u kho\u1ea3n n\u00e0y gi\u00fap k\u1ebf to\u00e1n c\u00f3 c\u0103n c\u1ee9 r\u00f5 r\u00e0ng \u0111\u1ec3 l\u1eadp h\u1ed3 s\u01a1 v\u00e0 gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_ke_khai_sai_noi_sai_cach_cho_chi_nhanh\"><\/span><b>R\u1ee7i ro khi k\u00ea khai sai n\u01a1i, sai c\u00e1ch cho chi nh\u00e1nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n thu\u1ebf, sai n\u01a1i khai thu\u1ebf GTGT c\u1ee7a chi nh\u00e1nh k\u00e9o theo chu\u1ed7i h\u1ec7 qu\u1ea3 kh\u00e1 n\u1eb7ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 thu\u1ebf b\u1ecb ghi nh\u1eadn sai \u0111\u1ecba b\u00e0n: S\u1ed1 thu\u1ebf ph\u00e1t sinh t\u1ea1i chi nh\u00e1nh b\u1ecb h\u1ea1ch to\u00e1n v\u00e0o \u0111\u1ecba b\u00e0n tr\u1ee5 s\u1edf ch\u00ednh ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i, d\u1eabn t\u1edbi ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung h\u1ed3 s\u01a1 khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf b\u1ecb tr\u1ea3 l\u1ea1i: N\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n cho c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c m\u1ea5t th\u1eddi gian, trong khi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n v\u1eabn \u0111ang chi\u1ebfm d\u1ee5ng d\u00f2ng ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro v\u1ec1 th\u1eddi h\u1ea1n: Khi ph\u1ea3i n\u1ed9p l\u1ea1i h\u1ed3 s\u01a1 khai t\u1ea1i \u0111\u00fang c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_duoc_Cong_van_17834DON-QLDN1_vien_dan\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 17834\/DON-QLDN1 vi\u1ec7n d\u1eabn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10027\" aria-describedby=\"caption-attachment-10027\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10027\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-duoc-Cong-van-17834_DON-QLDN1-vien-dan.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 17834\/DON-QLDN1 vi\u1ec7n d\u1eabn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-duoc-Cong-van-17834_DON-QLDN1-vien-dan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-duoc-Cong-van-17834_DON-QLDN1-vien-dan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-duoc-Cong-van-17834_DON-QLDN1-vien-dan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-duoc-Cong-van-17834_DON-QLDN1-vien-dan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-duoc-Cong-van-17834_DON-QLDN1-vien-dan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10027\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 17834\/DON-QLDN1 vi\u1ec7n d\u1eabn<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng C\u00f4ng v\u0103n \u0111\u00fang, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm 04 c\u0103n c\u1ee9 n\u1ec1n t\u1ea3ng. C\u1ee5 th\u1ec3 c\u00e1c tr\u00edch d\u1eabn d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dia_vi_phap_ly_cua_chi_nhanh_theo_Dieu_84_Bo_luat_Dan_su_2015\"><\/span><b>\u0110\u1ecba v\u1ecb ph\u00e1p l\u00fd c\u1ee7a chi nh\u00e1nh theo \u0110i\u1ec1u 84 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 84 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a ph\u00e1p nh\u00e2n, kh\u00f4ng ph\u1ea3i l\u00e0 ph\u00e1p nh\u00e2n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m xu\u1ea5t ph\u00e1t c\u1ee7a to\u00e0n b\u1ed9 v\u1ea5n \u0111\u1ec1. Chi nh\u00e1nh kh\u00f4ng ph\u1ea3i ph\u00e1p nh\u00e2n, n\u00ean ngh\u0129a v\u1ee5 thu\u1ebf v\u1ec1 b\u1ea3n ch\u1ea5t v\u1eabn l\u00e0 c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf cho ph\u00e9p v\u00e0 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p y\u00eau c\u1ea7u, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c khai ri\u00eang thu\u1ebf GTGT t\u1ea1i \u0111\u1ecba b\u00e0n n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh. Kh\u00f4ng ph\u1ea3i l\u00e0 ph\u00e1p nh\u00e2n kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c khai thu\u1ebf ri\u00eang.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_2_Dieu_19_Thong_tu_892026TT-BTC\"><\/span><b>Kho\u1ea3n 2 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><i><\/i><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh kh\u00e1c n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u1ef1c hi\u1ec7n khai ri\u00eang thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 sau:<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\"> &#8230;<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\"> b.3) \u0110\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, theo d\u00f5i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o;<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd \u0111i\u1ec3m b l\u00e0 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng khi \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c n\u1eb1m <\/span><b>t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh kh\u00e1c n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh<\/b><span style=\"font-weight: 400;\">, v\u00e0 ti\u1ebft b.3 ch\u1ec9 l\u00e0 m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea t\u1ea1i \u0111i\u1ec3m b.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh kh\u00f4ng kh\u1edbp v\u1edbi m\u00f4 t\u1ea3 c\u1ee7a ti\u1ebft b.3 c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u00e1c ti\u1ebft c\u00f2n l\u1ea1i c\u1ee7a \u0111i\u1ec3m b thay v\u00ec \u00e1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_co_quan_thue_quan_ly_truc_tiep_tai_khoan_3_Dieu_3\"><\/span><b>Kh\u00e1i ni\u1ec7m c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<blockquote><p><span style=\"font-weight: 400;\">\u0110i\u1ec3m a, b kho\u1ea3n 3 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><i><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp&#8221; l\u00e0 c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd ho\u1eb7c Th\u00f4ng b\u00e1o ph\u00e2n c\u00f4ng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd khi c\u1ea5p m\u00e3 s\u1ed1 doanh nghi\u1ec7p, m\u00e3 s\u1ed1 h\u1ee3p t\u00e1c x\u00e3, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c khi thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd ho\u1eb7c khi ph\u00e2n c\u00f4ng l\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, bao g\u1ed3m:<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\"> a) C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y;<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\"> b) C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n;<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\"> &#8230;<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1i ni\u1ec7m n\u00e0y c\u00f3 \u00fd ngh\u0129a quy\u1ebft \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi vi\u1ec7c ho\u00e0n thu\u1ebf. Theo \u0111i\u1ec3m b, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp khai thu\u1ebf c\u0169ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_giai_quyet_ho_so_hoan_thue_tai_Dieu_45\"><\/span><b>Tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf t\u1ea1i \u0110i\u1ec1u 45<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<blockquote><p><span style=\"font-weight: 400;\">\u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><i><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf:<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\"> a) Ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\"> b) Ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi x\u0103ng sinh h\u1ecdc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\"> Tr\u00e1ch nhi\u1ec7m ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf:<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\"> a) C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y);<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\"> b) C\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/i><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_huong_dan_cot_loi_cua_Cong_van_17834DON-QLDN1\"><\/span><b>N\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 n\u1ed9i dung tr\u1ea3 l\u1eddi c\u1ee7a C\u00f4ng v\u0103n 17834\/DON-QLDN1 c\u00f3 th\u1ec3 g\u00f3i trong hai k\u1ebft lu\u1eadn.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebft lu\u1eadn th\u1ee9 nh\u1ea5t, v\u1ec1 k\u00ea khai thu\u1ebf GTGT: <\/b><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p Chi nh\u00e1nh c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a Chi nh\u00e1nh \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd Chi nh\u00e1nh th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT ri\u00eang c\u1ee7a Chi nh\u00e1nh t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft b3 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebft lu\u1eadn th\u1ee9 hai, v\u1ec1 ho\u00e0n thu\u1ebf: <\/b><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m th\u1ef1c t\u1ebf r\u00fat ra: <\/span><b>N\u01a1i khai v\u00e0 n\u01a1i ho\u00e0n c\u1ee7a chi nh\u00e1nh n\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ed3ng b\u1ed9<\/b><span style=\"font-weight: 400;\">. N\u1ebfu chi nh\u00e1nh \u0111\u00e3 khai ri\u00eang thu\u1ebf GTGT t\u1ea1i \u0111\u1ecba b\u00e0n c\u1ee7a m\u00ecnh, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean t\u1ef1 \u0111\u1ed9ng gom h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"04_dieu_kien_de_chi_nhanh_khai_rieng_thue_GTGT_theo_Cong_van_17834DON-QLDN1\"><\/span><b>04 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi nh\u00e1nh khai ri\u00eang thu\u1ebf GTGT theo C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10026\" aria-describedby=\"caption-attachment-10026\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10026\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/04-dieu-kien-de-chi-nhanh-khai-rieng-thue-GTGT-theo-Cong-van-17834_DON-QLDN1.jpg\" alt=\"04 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi nh\u00e1nh khai ri\u00eang thu\u1ebf GTGT theo C\u00f4ng v\u0103n 17834\/DON-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/04-dieu-kien-de-chi-nhanh-khai-rieng-thue-GTGT-theo-Cong-van-17834_DON-QLDN1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/04-dieu-kien-de-chi-nhanh-khai-rieng-thue-GTGT-theo-Cong-van-17834_DON-QLDN1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/04-dieu-kien-de-chi-nhanh-khai-rieng-thue-GTGT-theo-Cong-van-17834_DON-QLDN1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/04-dieu-kien-de-chi-nhanh-khai-rieng-thue-GTGT-theo-Cong-van-17834_DON-QLDN1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/04-dieu-kien-de-chi-nhanh-khai-rieng-thue-GTGT-theo-Cong-van-17834_DON-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10026\" class=\"wp-caption-text\">04 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi nh\u00e1nh khai ri\u00eang thu\u1ebf GTGT theo C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1m s\u00e1t ti\u1ebft b.3, tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 17834\/DON-QLDN1 h\u01b0\u1edbng d\u1eabn l\u00e0 chi nh\u00e1nh \u1edf t\u1ec9nh kh\u00e1c n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c y\u1ebfu t\u1ed1 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p 04 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi nh\u00e1nh khai ri\u00eang thu\u1ebf GTGT theo C\u00f4ng v\u0103n 17834\/DON-QLDN1.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>No.<\/b><\/td>\n<td style=\"text-align: center;\"><b>Condition<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch ki\u1ec3m tra th\u1ef1c t\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ee9ng t\u00ean chi nh\u00e1nh. D\u00f9ng cho giao d\u1ecbch thu chi c\u1ee7a chi nh\u00e1nh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n h\u00e0ng do chi nh\u00e1nh k\u00fd k\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng theo m\u00e3 s\u1ed1 thu\u1ebf chi nh\u00e1nh t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd chi nh\u00e1nh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo d\u00f5i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n chi nh\u00e1nh ghi nh\u1eadn ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ch\u01b0a \u0111\u1ee7 nh\u00e2n s\u1ef1 \u0111\u1ec3 v\u1eadn h\u00e0nh s\u1ed5 s\u00e1ch ri\u00eang cho t\u1eebng chi nh\u00e1nh, vi\u1ec7c tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-thue\/\"> tax accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network l\u00e0 m\u1ed9t ph\u01b0\u01a1ng \u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n &#8220;h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o&#8221; ngay t\u1eeb \u0111\u1ea7u k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_khai_thue_GTGT_va_dieu_kien_khai_theo_quy\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT v\u00e0 \u0111i\u1ec1u ki\u1ec7n khai theo qu\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 17834\/DON-QLDN1 x\u00e1c \u0111\u1ecbnh n\u01a1i khai thu\u1ebf, c\u00f2n vi\u1ec7c khai v\u00e0o l\u00fac n\u00e0o l\u1ea1i do Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP \u0111i\u1ec1u ch\u1ec9nh. Khi chi nh\u00e1nh khai ri\u00eang, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh k\u1ef3 khai v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p t\u01b0\u01a1ng t\u1ef1 m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ky_tinh_thue_GTGT_mac_dinh_la_theo_thang\"><\/span><b>K\u1ef3 t\u00ednh thu\u1ebf GTGT m\u1eb7c \u0111\u1ecbnh l\u00e0 theo th\u00e1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai v\u00e0 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 cho t\u1eebng l\u1ea7n ph\u00e1t sinh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo th\u00e1ng, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo th\u00e1ng, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 <\/span><b>ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo<\/b><span style=\"font-weight: 400;\"> th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_duoc_khai_thue_GTGT_theo_quy\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c khai thu\u1ebf GTGT theo qu\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu\u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng n\u1ebfu c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ed5ng doanh thu tr\u00ean c\u00e1c t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf trong n\u0103m d\u01b0\u01a1ng l\u1ecbch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh cho \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh th\u00ec doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 doanh thu c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, kinh doanh th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh thu n\u0103m m\u1edbi b\u1eaft \u0111\u1ea7u ra kinh doanh t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec sau khi s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ee7 12 th\u00e1ng, k\u1ec3 t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch li\u1ec1n k\u1ec1 ti\u1ebfp theo n\u0103m \u0111\u00e3 \u0111\u1ee7 12 th\u00e1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0103n c\u1ee9 m\u1ee9c doanh thu c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (\u0111\u1ee7 12 th\u00e1ng) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng ho\u1eb7c theo qu\u00fd;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh thu n\u0103m d\u01b0\u01a1ng l\u1ecbch m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, kinh doanh tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng, kinh doanh kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai theo th\u00e1ng k\u1ec3 t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch li\u1ec1n k\u1ec1 ti\u1ebfp theo n\u0103m m\u1edbi ho\u1ea1t \u0111\u1ed9ng, kinh doanh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf theo th\u00e1ng hay khai thu\u1ebf theo qu\u00fd \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang v\u1edbi chi nh\u00e1nh khai ri\u00eang theo C\u00f4ng v\u0103n 17834\/DON-QLDN1: N\u00eau r\u00f5 c\u00e1ch t\u00ednh doanh thu trong tr\u01b0\u1eddng h\u1ee3p khai t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh (doanh thu bao g\u1ed3m c\u1ea3 doanh thu \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c). V\u1edbi chi nh\u00e1nh khai ri\u00eang, doanh nghi\u1ec7p n\u00ean x\u00e1c nh\u1eadn v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd chi nh\u00e1nh v\u1ec1 c\u0103n c\u1ee9 doanh thu d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ef3 khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_ap_dung_Cong_van_17834DON-QLDN1\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>For example: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty B c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i m\u1ed9t t\u1ec9nh kh\u00e1c, th\u00e0nh l\u1eadp chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c t\u1ea1i \u0110\u1ed3ng Nai. Chi nh\u00e1nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ee9ng t\u00ean chi nh\u00e1nh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 b\u00e1n h\u00e0ng cho kh\u00e1ch h\u00e0ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a chi nh\u00e1nh, \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd chi nh\u00e1nh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 k\u1ebf to\u00e1n theo d\u00f5i \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u00c1p d\u1ee5ng C\u00f4ng v\u0103n 17834\/DON-QLDN1:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u01a1i khai thu\u1ebf GTGT:<\/b><span style=\"font-weight: 400;\"> Chi nh\u00e1nh khai thu\u1ebf GTGT ri\u00eang t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh (\u0111\u1ecba b\u00e0n \u0110\u1ed3ng Nai), theo ti\u1ebft b.3 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu khai theo th\u00e1ng, t\u1edd khai th\u00e1ng 9\/2026 n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y 20\/10\/2026 theo kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n theo \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, t\u1ee9c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, \u0111\u00e2y l\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i chi nh\u00e1nh tr\u1ef1c ti\u1ebfp khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed chi nh\u00e1nh kh\u00f4ng c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang v\u00e0 d\u00f9ng h\u00f3a \u0111\u01a1n c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng kh\u1edbp v\u1edbi quy \u0111\u1ecbnh, n\u00ean kh\u00f4ng th\u1ec3 \u00e1p C\u00f4ng v\u0103n l\u00e0m c\u0103n c\u1ee9 khai ri\u00eang. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u00e1c ti\u1ebft kh\u00e1c t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1ch khai ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 tr\u00ean cho th\u1ea5y: \u0110i\u1ec1u quy\u1ebft \u0111\u1ecbnh kh\u00f4ng ph\u1ea3i l\u00e0 t\u00ean g\u1ecdi chi nh\u00e1nh, m\u00e0 l\u00e0 <\/span><b>th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh<\/b><span style=\"font-weight: 400;\"> c\u1ee7a chi nh\u00e1nh v\u1ec1 t\u00e0i kho\u1ea3n, ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 s\u00e1ch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_sai_lam_thuong_gap_khi_ke_khai_thue_GTGT_cho_chi_nhanh\"><\/span><b>5 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai thu\u1ebf GTGT cho chi nh\u00e1nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u1ee5 th\u1ec3 5 sai l\u1ea7m khi k\u00ea khai thu\u1ebf GTGT cho chi nh\u00e1nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1ed9p t\u1edd khai c\u1ee7a chi nh\u00e1nh v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh d\u00f9 chi nh\u00e1nh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n: Doanh nghi\u1ec7p quen khai t\u1eadp trung cho ti\u1ec7n qu\u1ea3n l\u00fd, trong khi chi nh\u00e1nh \u0111\u00e3 c\u00f3 t\u00e0i kho\u1ea3n, h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 s\u00e1ch ri\u00eang. C\u00f4ng v\u0103n \u0111\u00e3 ch\u1ec9 r\u00f5 tr\u01b0\u1eddng h\u1ee3p n\u00e0y khai ri\u00eang t\u1ea1i n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1ea7m l\u1eabn gi\u1eefa vi\u1ec7c kh\u00f4ng ph\u1ea3i ph\u00e1p nh\u00e2n v\u1edbi kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 khai thu\u1ebf: Kho\u1ea3n 1 \u0110i\u1ec1u 84 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015 x\u00e1c \u0111\u1ecbnh chi nh\u00e1nh kh\u00f4ng ph\u1ea3i l\u00e0 ph\u00e1p nh\u00e2n nh\u01b0ng \u0111i\u1ec1u \u0111\u00f3 kh\u00f4ng lo\u1ea1i tr\u1eeb vi\u1ec7c chi nh\u00e1nh khai ri\u00eang thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf sai c\u01a1 quan thu\u1ebf: Chi nh\u00e1nh khai t\u1ea1i \u0111\u1ecba b\u00e0n c\u1ee7a m\u00ecnh nh\u01b0ng h\u1ed3 s\u01a1 ho\u00e0n l\u1ea1i g\u1eedi v\u1ec1 c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh sai k\u1ef3 khai theo th\u00e1ng ho\u1eb7c theo qu\u00fd: Doanh nghi\u1ec7p qu\u00ean r\u1eb1ng tr\u00e1ch nhi\u1ec7m t\u1ef1 x\u00e1c \u0111\u1ecbnh k\u1ef3 khai thu\u1ed9c v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ho\u1eb7c thay \u0111\u1ed5i k\u1ef3 khai gi\u1eefa n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 s\u00e1ch chi nh\u00e1nh kh\u00f4ng theo d\u00f5i \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o: H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh l\u1ea1i mang t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf tr\u1ee5 s\u1edf ch\u00ednh, khi\u1ebfn s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o k\u00ea khai t\u1ea1i chi nh\u00e1nh thi\u1ebfu c\u0103n c\u1ee9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p \u0111ang v\u1eadn h\u00e0nh nhi\u1ec1u chi nh\u00e1nh \u1edf nhi\u1ec1u t\u1ec9nh, r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3, vi\u1ec7c tham v\u1ea5n \u0111\u01a1n v\u1ecb chuy\u00ean <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/tu-van-ke-toan-thue-cho-doanh-nghiep\/\">Tax accounting consulting for businesses<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap ph\u00e1t hi\u1ec7n sai l\u1ec7ch tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng C\u00f4ng v\u0103n 17834\/DON-QLDN1 \u0111\u00fang ngay t\u1eeb k\u1ef3 g\u1ea7n nh\u1ea5t gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c vi\u1ec7c khai b\u1ed5 sung, h\u1ed3 s\u01a1 ho\u00e0n b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 r\u1ee7i ro ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u1ea7n m\u1ed9t \u0111\u1ed9i ng\u0169 theo d\u00f5i \u0111\u1ed3ng th\u1eddi t\u1edd khai c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c chi nh\u00e1nh \u1edf nhi\u1ec1u \u0111\u1ecba b\u00e0n,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-bao-cao-thue\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u00e1o c\u00e1o thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network c\u00f3 th\u1ec3 \u0111\u1ea3m nh\u1eadn t\u1eeb kh\u00e2u x\u00e1c \u0111\u1ecbnh n\u01a1i khai, k\u1ef3 khai \u0111\u1ebfn l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho t\u1eebng \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_17834DON-QLDN1\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 17834\/DON-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_nhanh_khong_phai_phap_nhan_thi_co_duoc_khai_thue_GTGT_rieng_khong\"><\/span><b>Chi nh\u00e1nh kh\u00f4ng ph\u1ea3i ph\u00e1p nh\u00e2n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c khai thu\u1ebf GTGT ri\u00eang kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh. Kho\u1ea3n 1 \u0110i\u1ec1u 84 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015 x\u00e1c \u0111\u1ecbnh chi nh\u00e1nh kh\u00f4ng ph\u1ea3i l\u00e0 ph\u00e1p nh\u00e2n, nh\u01b0ng theo ti\u1ebft b.3 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 C\u00f4ng v\u0103n 17834\/DON-QLDN1, chi nh\u00e1nh \u1edf t\u1ec9nh kh\u00e1c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i ti\u1ebft b.3 th\u1ef1c hi\u1ec7n khai ri\u00eang thu\u1ebf GTGT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Theo_Cong_van_17834DON-QLDN1_chi_nhanh_khai_thue_GTGT_o_dau\"><\/span><b>Theo C\u00f4ng v\u0103n 17834\/DON-QLDN1, chi nh\u00e1nh khai thu\u1ebf GTGT \u1edf \u0111\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_hoan_thue_GTGT_cua_chi_nhanh_nop_cho_co_quan_thue_nao\"><\/span><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT c\u1ee7a chi nh\u00e1nh n\u1ed9p cho c\u01a1 quan thu\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT c\u1ee7a chi nh\u00e1nh ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 3, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp khai thu\u1ebf c\u0169ng l\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_to_khai_thue_GTGT_theo_thang_la_khi_nao\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT theo th\u00e1ng l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, theo kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_duoc_khai_thue_GTGT_theo_quy\"><\/span><b>Khi n\u00e0o \u0111\u01b0\u1ee3c khai thu\u1ebf GTGT theo qu\u00fd?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, ho\u1eb7c khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, kinh doanh, theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 17834\/DON-QLDN1 do Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai ban h\u00e0nh ng\u00e0y 21\/9\/2026 \u0111\u00e3 tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp m\u1ed9t c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh kh\u00e1c t\u1ec9nh v\u1eabn c\u00f2n ph\u00e2n v\u00e2n: chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c k\u00ea khai thu\u1ebf GTGT \u1edf \u0111\u00e2u v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u1ed9p cho [&hellip;]<\/p>","protected":false},"author":4,"featured_media":10025,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10024","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=10024"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10024\/revisions"}],"predecessor-version":[{"id":10028,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10024\/revisions\/10028"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/10025"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=10024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=10024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=10024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}