{"id":10697,"date":"2026-11-02T13:43:41","date_gmt":"2026-11-02T06:43:41","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10697"},"modified":"2026-11-02T13:43:41","modified_gmt":"2026-11-02T06:43:41","slug":"cong-van-19859-don-qldn1","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-19859-don-qldn1\/","title":{"rendered":"C\u00f4ng v\u0103n 19859\/DON-QLDN1: H\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n n\u0103m 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/huong-dan-ty-gia-ghi-tren-hoa-don-theo-cong-van-19859donqldn1-ra-sao-235364.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">C\u00f4ng v\u0103n 19859\/DON-QLDN1<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> n\u0103m 2026 x\u00e1c \u0111\u1ecbnh r\u00f5: khi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7, t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch ngo\u1ea1i t\u1ec7 c\u1ea7n n\u1eafm ngay \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang, tr\u00e1nh r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c, c\u00e2u h\u1ecfi &#8220;ghi t\u1ef7 gi\u00e1 n\u00e0o tr\u00ean h\u00f3a \u0111\u01a1n?&#8221; xu\u1ea5t hi\u1ec7n th\u01b0\u1eddng xuy\u00ean \u1edf c\u00e1c doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u d\u1ecbch v\u1ee5, b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7. C\u00f4ng v\u0103n 19859\/DON-QLDN1 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi n\u00e0y b\u1eb1ng c\u00e1ch d\u1eabn chi\u1ebfu th\u1ed1ng nh\u1ea5t theo C\u00f4ng v\u0103n 6810\/CT-QLNT c\u1ee7a<\/span> <span style=\"font-weight: 400;\"> C\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, hai tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 v\u00e0 c\u00e1c l\u01b0u \u00fd \u0111\u1eb7c th\u00f9 theo C\u00f4ng v\u0103n 19859\/DON-QLDN1, gi\u1eef nguy\u00ean v\u0103n c\u00e1c quy \u0111\u1ecbnh \u0111\u1ec3 b\u1ea1n \u0111\u1ed1i chi\u1ebfu khi \u00e1p d\u1ee5ng.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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-19859-don-qldn1\/#Cong_van_19859DON-QLDN1_huong_dan_gi_ve_ty_gia_tren_hoa_don\" >C\u00f4ng v\u0103n 19859\/DON-QLDN1 h\u01b0\u1edbng d\u1eabn g\u00ec v\u1ec1 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-19859-don-qldn1\/#Can_cu_phap_ly_cua_Cong_van_19859DON-QLDN1\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 19859\/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-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-19859-don-qldn1\/#Muc_8_Phu_luc_kem_theo_Nghi_dinh_2542026ND-CP\" >M\u1ee5c 8 Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-19859-don-qldn1\/#Dieu_26_Luat_Quan_ly_thue_2025\" >Article 26 of the 2025 Law on Tax Administration<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-19859-don-qldn1\/#Cach_xac_dinh_ty_gia_theo_Cong_van_19859DON-QLDN1\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 theo C\u00f4ng v\u0103n 19859\/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-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-19859-don-qldn1\/#Truong_hop_1_Duoc_khai_thue_bang_ngoai_te\" >Tr\u01b0\u1eddng h\u1ee3p 1: \u0110\u01b0\u1ee3c khai thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7<\/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-19859-don-qldn1\/#Truong_hop_2_Nghiep_vu_phat_sinh_bang_ngoai_te\" >Tr\u01b0\u1eddng h\u1ee3p 2: Nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-19859-don-qldn1\/#Luu_y_ve_ty_gia_khai_thue_va_ty_gia_tren_hoa_don_kem_Cong_van_19859DON-QLDN1\" >L\u01b0u \u00fd v\u1ec1 t\u1ef7 gi\u00e1 khai thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n k\u00e8m C\u00f4ng v\u0103n 19859\/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-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-19859-don-qldn1\/#Truong_hop_duoc_khai_thue_khoan_thu_khac_bang_ngoai_te\" >Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-19859-don-qldn1\/#Hang_hoa_xuat_khau_nhap_khau\" >Export and import goods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-19859-don-qldn1\/#Phi_le_phi\" >Ph\u00ed, l\u1ec7 ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-19859-don-qldn1\/#Nghiep_vu_phat_sinh_bang_ngoai_te_Ty_gia_tren_hoa_don\" >Nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7: T\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-19859-don-qldn1\/#Bang_tom_tat_ty_gia_ap_dung_theo_Cong_van_19859DON-QLDN1\" >B\u1ea3ng t\u00f3m t\u1eaft t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng theo C\u00f4ng v\u0103n 19859\/DON-QLDN1<\/a><\/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-19859-don-qldn1\/#Luu_y_thuc_te_khi_ap_dung\" >L\u01b0u \u00fd th\u1ef1c t\u1ebf khi \u00e1p d\u1ee5ng<\/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-19859-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-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-19859-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-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-19859-don-qldn1\/#Cau_hoi_thuong_gap_ve_Cong_van_19859DON-QLDN1\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 19859\/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-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-19859-don-qldn1\/#Cong_van_19859DON-QLDN1_co_thay_doi_quy_dinh_ve_ty_gia_khong\" >C\u00f4ng v\u0103n 19859\/DON-QLDN1 c\u00f3 thay \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-19859-don-qldn1\/#Ty_gia_ghi_tren_hoa_don_ngoai_te_la_ty_gia_nao\" >T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n ngo\u1ea1i t\u1ec7 l\u00e0 t\u1ef7 gi\u00e1 n\u00e0o?<\/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-19859-don-qldn1\/#Dong_tien_ghi_tren_hoa_don_la_gi\" >\u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 g\u00ec?<\/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-19859-don-qldn1\/#Hang_xuat_khau_dung_ty_gia_nao_de_tinh_thue\" >H\u00e0ng xu\u1ea5t kh\u1ea9u d\u00f9ng t\u1ef7 gi\u00e1 n\u00e0o \u0111\u1ec3 t\u00ednh thu\u1ebf?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_19859DON-QLDN1_huong_dan_gi_ve_ty_gia_tren_hoa_don\"><\/span><b>C\u00f4ng v\u0103n 19859\/DON-QLDN1 h\u01b0\u1edbng d\u1eabn g\u00ec v\u1ec1 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 19859\/DON-QLDN1 n\u0103m 2026 h\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo C\u00f4ng v\u0103n 6810\/CT-QLNT n\u0103m 2026. N\u00f3i c\u00e1ch kh\u00e1c, v\u0103n b\u1ea3n n\u00e0y kh\u00f4ng \u0111\u1eb7t ra quy t\u1eafc m\u1edbi m\u00e0 th\u1ed1ng nh\u1ea5t c\u00e1ch hi\u1ec3u, \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean h\u01b0\u1edbng d\u1eabn \u0111\u00e3 c\u00f3 c\u1ee7a C\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 19859\/DON-QLDN1, c\u00f3 hai nh\u00f3m t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n c\u1ea7n t\u00e1ch b\u1ea1ch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7 theo kho\u1ea3n 1 \u0110i\u1ec1u 14 <\/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;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng khi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i; \u0111\u00e2y l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c nh\u1ea7m l\u1eabn hai lo\u1ea1i t\u1ef7 gi\u00e1 n\u00e0y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn. H\u1eadu qu\u1ea3 th\u01b0\u1eddng g\u1eb7p l\u00e0 h\u00f3a \u0111\u01a1n ghi sai t\u1ef7 gi\u00e1, d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch doanh thu, s\u1ed1 thu\u1ebf GTGT gi\u1eefa h\u00f3a \u0111\u01a1n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_Cong_van_19859DON-QLDN1\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 19859\/DON-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-10701\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-tuc-xu-ly-va-cac-truong-hop-loai-tru-khi-xoa-no-le-phi-mon-bai-tien-cham-nop-2.jpg\" alt=\"\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-tuc-xu-ly-va-cac-truong-hop-loai-tru-khi-xoa-no-le-phi-mon-bai-tien-cham-nop-2.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-tuc-xu-ly-va-cac-truong-hop-loai-tru-khi-xoa-no-le-phi-mon-bai-tien-cham-nop-2-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-tuc-xu-ly-va-cac-truong-hop-loai-tru-khi-xoa-no-le-phi-mon-bai-tien-cham-nop-2-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-tuc-xu-ly-va-cac-truong-hop-loai-tru-khi-xoa-no-le-phi-mon-bai-tien-cham-nop-2-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-tuc-xu-ly-va-cac-truong-hop-loai-tru-khi-xoa-no-le-phi-mon-bai-tien-cham-nop-2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 19859\/DON-QLDN1 d\u1ef1a tr\u00ean hai c\u0103n c\u1ee9 ch\u00ednh: Ph\u1ee5 l\u1ee5c N\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n k\u00e8m theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">Decree 254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_8_Phu_luc_kem_theo_Nghi_dinh_2542026ND-CP\"><\/span><b>M\u1ee5c 8 Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 M\u1ee5c 8 Ph\u1ee5 l\u1ee5c N\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: quy \u0111\u1ecbnh \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><em><span style=\"font-weight: 400;\">\u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam, k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 \u201c\u0111\u201d.<\/span><\/em><\/p>\n<p><span style=\"font-weight: 400;\"><em>Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i th\u00ec \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi t\u00ean ngo\u1ea1i t\u1ec7. Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh<\/em><\/span><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_26_Luat_Quan_ly_thue_2025\"><\/span><b>Article 26 of the 2025 Law on Tax Administration<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><strong>Nguy\u00ean t\u1eafc, quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/strong><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, b\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m then ch\u1ed1t:<\/b><span style=\"font-weight: 400;\"> H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo c\u1ea3 ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 C\u00f4ng v\u0103n 19859\/DON-QLDN1 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_ty_gia_theo_Cong_van_19859DON-QLDN1\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 theo C\u00f4ng v\u0103n 19859\/DON-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb c\u00e1c c\u0103n c\u1ee9 tr\u00ean, C\u00f4ng v\u0103n 19859\/DON-QLDN1 chia vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 th\u00e0nh hai tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP th\u00ec \u0111\u1ed3ng ti\u1ec1n khai, n\u1ed9p thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c v\u00e0 t\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1 kho\u1ea3n 8 Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 5 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u1ef7 <\/span><span style=\"font-weight: 400;\">gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Duoc_khai_thue_bang_ngoai_te\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: \u0110\u01b0\u1ee3c khai thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng ti\u1ec1n khai, n\u1ed9p thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i tu\u00e2n theo \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Ph\u1ea1m vi ch\u1ec9 g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 14; doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n n\u00e0y kh\u00f4ng t\u1ef1 \u00fd \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Nghiep_vu_phat_sinh_bang_ngoai_te\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u1edbi doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng. Theo C\u00f4ng v\u0103n 19859\/DON-QLDN1, ng\u01b0\u1eddi b\u00e1n ghi c\u00e1c ch\u1ec9 ti\u00eau \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, thu\u1ebf GTGT, t\u1ed5ng thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam. T\u1ef7 gi\u00e1 \u0111\u00f3 l\u00e0 <\/span><b>t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i t\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_ty_gia_khai_thue_va_ty_gia_tren_hoa_don_kem_Cong_van_19859DON-QLDN1\"><\/span><b>L\u01b0u \u00fd v\u1ec1 t\u1ef7 gi\u00e1 khai thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n k\u00e8m C\u00f4ng v\u0103n 19859\/DON-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10698\" aria-describedby=\"caption-attachment-10698\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10698\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Luu-y-ve-ty-gia-khai-thue-va-ty-gia-tren-hoa-don-kem-Cong-van-19859_DON-QLDN1.jpg\" alt=\"L\u01b0u \u00fd v\u1ec1 t\u1ef7 gi\u00e1 khai thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n k\u00e8m C\u00f4ng v\u0103n 19859\/DON-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Luu-y-ve-ty-gia-khai-thue-va-ty-gia-tren-hoa-don-kem-Cong-van-19859_DON-QLDN1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Luu-y-ve-ty-gia-khai-thue-va-ty-gia-tren-hoa-don-kem-Cong-van-19859_DON-QLDN1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Luu-y-ve-ty-gia-khai-thue-va-ty-gia-tren-hoa-don-kem-Cong-van-19859_DON-QLDN1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Luu-y-ve-ty-gia-khai-thue-va-ty-gia-tren-hoa-don-kem-Cong-van-19859_DON-QLDN1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Luu-y-ve-ty-gia-khai-thue-va-ty-gia-tren-hoa-don-kem-Cong-van-19859_DON-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10698\" class=\"wp-caption-text\">L\u01b0u \u00fd v\u1ec1 t\u1ef7 gi\u00e1 khai thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n k\u00e8m C\u00f4ng v\u0103n 19859\/DON-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ph\u1ea7n h\u01b0\u1edbng d\u1eabn chung, C\u00f4ng v\u0103n 19859\/DON-QLDN1 d\u1eabn chi\u1ebfu Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m C\u00f4ng v\u0103n 6810\/CT-QLNT n\u0103m 2026 v\u1edbi 04 nh\u00f3m l\u01b0u \u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_khai_thue_khoan_thu_khac_bang_ngoai_te\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i theo kho\u1ea3n 3 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u:<\/b><\/p>\n<ul style=\"text-align: justify;\">\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 k\u00ea khai T\u1edd khai th\u00f4ng tin theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 v\u00e0 l\u1ef1a ch\u1ecdn k\u00ea khai T\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam th\u00ec t\u1ef7 gi\u00e1 quy \u0111\u1ed5i x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP th\u00ec t\u1ef7 gi\u00e1 quy \u0111\u1ed5i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i ng\u00e0y g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc ng\u00e0y khai thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf th\u00ec \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd sau thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn ho\u1eb7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed v\u00e0 b\u00e1n d\u1ea7u kh\u00ed:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 quy \u0111\u1ed5i \u0111\u1ec3 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed v\u00e0 b\u00e1n d\u1ea7u kh\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.1.1 kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP l\u00e0 t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf thanh to\u00e1n c\u1ee7a giao d\u1ecbch b\u00e1n d\u1ea7u kh\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p T\u1eadp \u0111o\u00e0n C\u00f4ng nghi\u1ec7p &#8211; N\u0103ng l\u01b0\u1ee3ng Qu\u1ed1c gia Vi\u1ec7t Nam \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec t\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i t\u1eeb \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 th\u1ef1c t\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c trong thanh to\u00e1n sang \u0110\u1ed3ng Vi\u1ec7t Nam l\u00e0 t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf th\u00ec \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u00e1n d\u1ea7u trong n\u01b0\u1edbc, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hang_hoa_xuat_khau_nhap_khau\"><\/span><b>Export and import goods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For exported and imported goods, the exchange rate used for calculating taxes is in accordance with the regulations of customs law.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phi_le_phi\"><\/span><b>Ph\u00ed, l\u1ec7 ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ph\u00ed, l\u1ec7 ph\u00ed, t\u1ef7 gi\u00e1 t\u00ednh ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghiep_vu_phat_sinh_bang_ngoai_te_Ty_gia_tren_hoa_don\"><\/span><b>Nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7: T\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1 kho\u1ea3n 8 Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 5 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tom_tat_ty_gia_ap_dung_theo_Cong_van_19859DON-QLDN1\"><\/span><b>B\u1ea3ng t\u00f3m t\u1eaft t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng theo C\u00f4ng v\u0103n 19859\/DON-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap k\u1ebf to\u00e1n tra nhanh lo\u1ea1i t\u1ef7 gi\u00e1 cho t\u1eebng t\u00ecnh hu\u1ed1ng, t\u00f3m l\u01b0\u1ee3c t\u1eeb C\u00f4ng v\u0103n 19859\/DON-QLDN1 v\u00e0 Ph\u1ee5 l\u1ee5c C\u00f4ng v\u0103n 6810\/CT-QLNT.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u00f3m t\u1eaft t\u1ef7 i\u00e1 \u00e1p d\u1ee5ng theo C\u00f4ng v\u0103n 19859\/DON-QLDN1.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Situation\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Applicable exchange rate<\/b><\/td>\n<td style=\"text-align: center;\"><b>Base<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ghi tr\u00ean h\u00f3a \u0111\u01a1n khi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m c.1 kho\u1ea3n 8 Ph\u1ee5 l\u1ee5c N\u0110 254\/2026\/N\u0110-CP; kho\u1ea3n 1, 5 \u0110i\u1ec1u 26 Lu\u1eadt QLT 2025<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf TNDN b\u1ed5 sung (thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u) n\u1ed9p b\u1eb1ng VN\u0110<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP; kh\u00f4ng c\u00f3 th\u00ec t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ng\u00e0y g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc ng\u00e0y khai thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf (thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, d\u1ea7u kh\u00ed)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 t\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c C\u00f4ng v\u0103n 6810\/CT-QLNT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">D\u1ea7u kh\u00ed, b\u00e1n d\u1ea7u kh\u00ed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf thanh to\u00e1n c\u1ee7a giao d\u1ecbch b\u00e1n d\u1ea7u kh\u00ed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m b.1.1 kho\u1ea3n 1 \u0110i\u1ec1u 14 N\u0110 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Xu\u1ea5t b\u00e1n d\u1ea7u trong n\u01b0\u1edbc (thu\u1ebf GTGT)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i nh\u1eadn thanh to\u00e1n, t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c C\u00f4ng v\u0103n 6810\/CT-QLNT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Export and import goods<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c C\u00f4ng v\u0103n 6810\/CT-QLNT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u00ed, l\u1ec7 ph\u00ed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo Ph\u1ee5 l\u1ee5c C\u00f4ng v\u0103n 6810\/CT-QLNT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_thuc_te_khi_ap_dung\"><\/span><b>L\u01b0u \u00fd th\u1ef1c t\u1ebf khi \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb g\u00f3c \u0111\u1ed9 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, c\u00f304 \u0111i\u1ec3m c\u1ea7n ki\u1ec3m so\u00e1t \u0111\u1ec3 h\u00f3a \u0111\u01a1n ngo\u1ea1i t\u1ec7 \u0111\u00fang theo C\u00f4ng v\u0103n 19859\/DON-QLDN1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e1ch t\u1ef7 gi\u00e1 h\u00f3a \u0111\u01a1n kh\u1ecfi t\u1ef7 gi\u00e1 khai thu\u1ebf: <\/b><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf; t\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i ch\u1ec9 d\u00f9ng cho tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c khai thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 theo \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ed1ng nh\u1ea5t t\u1ef7 gi\u00e1 gi\u1eefa h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n: <\/b><span style=\"font-weight: 400;\">V\u00ec t\u1ef7 gi\u00e1 h\u00f3a \u0111\u01a1n x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, doanh nghi\u1ec7p n\u00ean ban h\u00e0nh quy ch\u1ebf n\u1ed9i b\u1ed9 v\u1ec1 vi\u1ec7c ch\u1ecdn ng\u00e2n h\u00e0ng, th\u1eddi \u0111i\u1ec3m l\u1ea5y t\u1ef7 gi\u00e1 \u0111\u1ec3 \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi \u0111\u1ee7 ch\u1ec9 ti\u00eau ngo\u1ea1i t\u1ec7: <\/b><span style=\"font-weight: 400;\">\u0110\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, ti\u1ec1n thu\u1ebf GTGT theo t\u1eebng thu\u1ebf su\u1ea5t, t\u1ed5ng ti\u1ec1n thu\u1ebf v\u00e0 t\u1ed5ng thanh to\u00e1n \u0111\u1ec1u ghi b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u00e8m t\u00ean ngo\u1ea1i t\u1ec7 v\u00e0 t\u1ef7 gi\u00e1 quy \u0111\u1ed5i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t nh\u00f3m ng\u00e0nh \u0111\u1eb7c th\u00f9: <\/b><span style=\"font-weight: 400;\">D\u1ea7u kh\u00ed, thu\u1ebf TNDN b\u1ed5 sung, h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed c\u00f3 quy t\u1eafc t\u1ef7 gi\u00e1 ri\u00eang nh\u01b0 b\u1ea3ng tr\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u00f2n m\u1ecfng ho\u1eb7c ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch ngo\u1ea1i t\u1ec7, vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-dich-vu\/\"> hire accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 kinh nghi\u1ec7m h\u00f3a \u0111\u01a1n ngo\u1ea1i t\u1ec7 gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t ngay t\u1eeb kh\u00e2u l\u1eadp h\u00f3a \u0111\u01a1n.<\/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;\">C\u00f4ng v\u0103n 19859\/DON-QLDN1 ch\u1ed1t m\u1ed9t nguy\u00ean t\u1eafc r\u00f5 r\u00e0ng: t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n khi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n. T\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c khai thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 theo \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, c\u00f9ng c\u00e1c quy t\u1eafc ri\u00eang cho d\u1ea7u kh\u00ed, thu\u1ebf TNDN b\u1ed5 sung, xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u00f4ng b\u1ecf s\u00f3t chi ti\u1ebft, b\u1ea1n n\u00ean \u0111\u1ecdc k\u00e8m ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7 v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6810-ct-qlnt\/\"> C\u00f4ng v\u0103n 6810\/CT-QLNT<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, v\u0103n b\u1ea3n g\u1ed1c m\u00e0 C\u00f4ng v\u0103n 19859\/DON-QLDN1 d\u1eabn chi\u1ebfu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n ngo\u1ea1i t\u1ec7, x\u00e2y d\u1ef1ng quy ch\u1ebf t\u1ef7 gi\u00e1 n\u1ed9i b\u1ed9 ho\u1eb7c x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-tu-van-ke-toan\/\"> accounting consulting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p theo \u0111\u00fang t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf. N\u1ebfu mu\u1ed1n giao to\u00e0n b\u1ed9 kh\u00e2u h\u00f3a \u0111\u01a1n, s\u1ed5 s\u00e1ch v\u00e0 khai thu\u1ebf cho \u0111\u1ed9i ng\u0169 chuy\u00ean m\u00f4n,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 l\u1ef1a ch\u1ecdn gi\u00fap b\u1ea1n c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi m\u1ecdi h\u01b0\u1edbng d\u1eabn m\u1edbi, trong \u0111\u00f3 c\u00f3 C\u00f4ng v\u0103n 19859\/DON-QLDN1.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/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_19859DON-QLDN1\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 19859\/DON-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_19859DON-QLDN1_co_thay_doi_quy_dinh_ve_ty_gia_khong\"><\/span><b>C\u00f4ng v\u0103n 19859\/DON-QLDN1 c\u00f3 thay \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. C\u00f4ng v\u0103n 19859\/DON-QLDN1 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n theo C\u00f4ng v\u0103n 6810\/CT-QLNT n\u0103m 2026, tr\u00ean c\u01a1 s\u1edf Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_ghi_tren_hoa_don_ngoai_te_la_ty_gia_nao\"><\/span><b>T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n ngo\u1ea1i t\u1ec7 l\u00e0 t\u1ef7 gi\u00e1 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, khi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dong_tien_ghi_tren_hoa_don_la_gi\"><\/span><b>\u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c M\u1ee5c 8 Ph\u1ee5 l\u1ee5c Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, \u0111\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam, k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 \u201c\u0111\u201d. Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec \u00e1p d\u1ee5ng \u0111i\u1ec3m c.1 nh\u01b0 \u0111\u00e3 n\u00eau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hang_xuat_khau_dung_ty_gia_nao_de_tinh_thue\"><\/span><b>H\u00e0ng xu\u1ea5t kh\u1ea9u d\u00f9ng t\u1ef7 gi\u00e1 n\u00e0o \u0111\u1ec3 t\u00ednh thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For exported and imported goods, the exchange rate used for calculating taxes is in accordance with the regulations of customs law.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 19859\/DON-QLDN1 n\u0103m 2026 x\u00e1c \u0111\u1ecbnh r\u00f5: khi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7, t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch ngo\u1ea1i t\u1ec7 c\u1ea7n n\u1eafm ngay \u0111\u1ec3 l\u1eadp [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10699,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10697","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\/10697","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=10697"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10697\/revisions"}],"predecessor-version":[{"id":10702,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10697\/revisions\/10702"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/10699"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=10697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=10697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=10697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}