{"id":7552,"date":"2026-02-23T00:56:46","date_gmt":"2026-02-23T07:56:46","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7552"},"modified":"2026-02-23T18:20:34","modified_gmt":"2026-02-24T01:20:34","slug":"lich-ke-toan-thang-03-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/lich-ke-toan-thang-03-2026\/","title":{"rendered":"Accounting schedule for March 2026 that businesses can&#039;t miss."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">L\u1ecbch k\u1ebf to\u00e1n th\u00e1ng 03\/2026 l\u00e0 m\u1ed1c th\u1eddi gian quan tr\u1ecdng nh\u1ea5t trong n\u0103m \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p khi v\u1eeba ph\u1ea3i ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf \u0111\u1ecbnh k\u1ef3, v\u1eeba ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 \u0111\u00fang h\u1ea1n. B\u01b0\u1edbc sang n\u0103m 2026, c\u00f9ng v\u1edbi nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1, vi\u1ec7c n\u1eafm r\u00f5 l\u1ecbch tr\u00ecnh, h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb v\u00e0 c\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p tr\u1edf n\u00ean \u0111\u1eb7c bi\u1ec7t c\u1ea7n thi\u1ebft \u0111\u1ec3 tr\u00e1nh sai s\u00f3t v\u00e0 chi ph\u00ed ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3. B\u00e0i vi\u1ebft n\u00e0y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c m\u1ed1c th\u1eddi h\u1ea1n quan tr\u1ecdng, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eebng ngh\u0129a v\u1ee5 k\u1ebf to\u00e1n &#8211; thu\u1ebf v\u00e0 nh\u1eefng \u0111i\u1ec3m m\u1edbi doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt ngay trong th\u00e1ng 03\/2026.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1NMyrcY_PjMG0trHiSaQmlqKF2qTnvNrT\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  T\u1ea3i File T\u00f3m T\u1eaft <\/span><\/a><\/div>\n<p>&nbsp;<\/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\">M\u1ee5c l\u1ee5c<\/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\/lich-ke-toan-thang-03-2026\/#Tong_quan_boi_canh_phap_ly_ke_toan_%E2%80%93_thue_nam_2026\" >T\u1ed5ng quan b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd k\u1ebf to\u00e1n &#8211; thu\u1ebf n\u0103m 2026<\/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\/lich-ke-toan-thang-03-2026\/#Lich_chi_tiet_cac_loai_to_khai_va_nop_thue_thang_032026\" >L\u1ecbch chi ti\u1ebft c\u00e1c lo\u1ea1i t\u1edd khai v\u00e0 n\u1ed9p thu\u1ebf th\u00e1ng 03\/2026<\/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\/lich-ke-toan-thang-03-2026\/#Nhom_nghia_vu_theo_thang_Ky_tinh_thue_thang_022026\" >Nh\u00f3m ngh\u0129a v\u1ee5 theo th\u00e1ng (K\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 02\/2026)<\/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\/lich-ke-toan-thang-03-2026\/#Nhom_nghia_vu_quyet_toan_thue_va_bao_cao_tai_chinh_nam_2025\" >Nh\u00f3m ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/lich-ke-toan-thang-03-2026\/#Nghia_vu_bao_hiem_xa_hoi_va_kinh_phi_cong_doan\" >Ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/lich-ke-toan-thang-03-2026\/#Quy_dinh_luu_tru_ho_so_ke_toan_tu_nam_2026\" >Quy \u0111\u1ecbnh l\u01b0u tr\u1eef h\u1ed3 s\u01a1 k\u1ebf to\u00e1n t\u1eeb n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/lich-ke-toan-thang-03-2026\/#Huong_dan_cu_the_cho_tung_loai_hinh_doanh_nghiep\" >H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 cho t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/lich-ke-toan-thang-03-2026\/#Doanh_nghiep_sieu_nho_va_ho_kinh_doanh\" >Doanh nghi\u1ec7p si\u00eau nh\u1ecf v\u00e0 h\u1ed9 kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/lich-ke-toan-thang-03-2026\/#Doanh_nghiep_FDI_va_doanh_nghiep_co_von_Nha_nuoc\" >Doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n Nh\u00e0 n\u01b0\u1edbc<\/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\/lich-ke-toan-thang-03-2026\/#Doanh_nghiep_co_hoat_dong_xuat_khau\" >Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/a><\/li><\/ul><\/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\/lich-ke-toan-thang-03-2026\/#Nhung_rui_ro_va_sai_sot_thuong_gap_khi_quyet_toan_thue\" >Nh\u1eefng r\u1ee7i ro v\u00e0 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/lich-ke-toan-thang-03-2026\/#Cong_viec_ke_toan_can_lam_ngay_dau_thang_032026\" >C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m ngay \u0111\u1ea7u th\u00e1ng 03\/2026<\/a><\/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\/lich-ke-toan-thang-03-2026\/#Tong_hop_lich_ke_toan_thang_032026_quan_trong\" >T\u1ed5ng h\u1ee3p l\u1ecbch k\u1ebf to\u00e1n th\u00e1ng 03\/2026 quan tr\u1ecdng<\/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\/lich-ke-toan-thang-03-2026\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/lich-ke-toan-thang-03-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/lich-ke-toan-thang-03-2026\/#Giai_dap_thac_mac_thuong_gap_ve_lich_ke_toan_thang_032026\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 l\u1ecbch k\u1ebf to\u00e1n th\u00e1ng 03\/2026<\/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\/lich-ke-toan-thang-03-2026\/#Doanh_nghiep_moi_thanh_lap_cuoi_nam_2025_chua_co_doanh_thu_thi_co_phai_nop_quyet_toan_thue_thang_032026_khong\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp cu\u1ed1i n\u0103m 2025, ch\u01b0a c\u00f3 doanh thu th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf th\u00e1ng 03\/2026 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/lich-ke-toan-thang-03-2026\/#Thoi_han_nop_ho_so_khai_thue_Quy_I2026_la_khi_nao\" >Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf Qu\u00fd I\/2026 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-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/lich-ke-toan-thang-03-2026\/#Bo_Tai_chinh_moi_sau_hop_nhat_co_yeu_cau_thay_doi_phan_mem_ke_toan_khong\" >B\u1ed9 T\u00e0i ch\u00ednh m\u1edbi sau h\u1ee3p nh\u1ea5t c\u00f3 y\u00eau c\u1ea7u thay \u0111\u1ed5i ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_boi_canh_phap_ly_ke_toan_%E2%80%93_thue_nam_2026\"><\/span><b>T\u1ed5ng quan b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd k\u1ebf to\u00e1n &#8211; thu\u1ebf n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang n\u0103m 2026, c\u00e1c k\u1ebf to\u00e1n vi\u00ean v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh h\u1ec7 th\u1ed1ng trong b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd v\u00e0 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 h\u1ee3p nh\u1ea5t b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd: K\u1ec3 t\u1eeb ng\u00e0y 01\/03\/2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 h\u1ee3p nh\u1ea5t v\u1edbi B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 th\u00e0nh B\u1ed9 T\u00e0i ch\u00ednh m\u1edbi. Vi\u1ec7c n\u00e0y d\u1eabn \u0111\u1ebfn s\u1ef1 thay \u0111\u1ed5i trong h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o v\u00e0 c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 m\u00e0 doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt tr\u00ean c\u00e1c c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt doanh nghi\u1ec7p m\u1edbi: Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 76\/2025\/QH15 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2025) b\u1eaft \u0111\u1ea7u \u0111i v\u00e0o th\u1ef1c ti\u1ec5n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p m\u1ed9t c\u00e1ch s\u00e2u r\u1ed9ng trong n\u0103m 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng Th\u00f4ng t\u01b0 m\u1edbi: Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: Thay th\u1ebf m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a Th\u00f4ng t\u01b0 200\/2014, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IFRS) \u0111ang d\u1ea7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam. Th\u00f4ng t\u01b0 152\/2025\/TT-BTC quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng l\u1ecbch k\u1ebf to\u00e1n th\u00e1ng 03\/2026 s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p kh\u00f4ng \u0111\u00e1ng c\u00f3 v\u00e0 t\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00f4ng qua vi\u1ec7c quy\u1ebft to\u00e1n ch\u00ednh x\u00e1c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lich_chi_tiet_cac_loai_to_khai_va_nop_thue_thang_032026\"><\/span><b>L\u1ecbch chi ti\u1ebft c\u00e1c lo\u1ea1i t\u1edd khai v\u00e0 n\u1ed9p thu\u1ebf th\u00e1ng 03\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7555\" aria-describedby=\"caption-attachment-7555\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7555\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Lich-ke-toan-thang-03_2026-chi-tiet-cac-loai-to-khai-va-thoi-han-nop-thue-quan-trong.jpg\" alt=\"L\u1ecbch k\u1ebf to\u00e1n th\u00e1ng 03\/2026 chi ti\u1ebft c\u00e1c lo\u1ea1i t\u1edd khai v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf quan tr\u1ecdng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Lich-ke-toan-thang-03_2026-chi-tiet-cac-loai-to-khai-va-thoi-han-nop-thue-quan-trong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Lich-ke-toan-thang-03_2026-chi-tiet-cac-loai-to-khai-va-thoi-han-nop-thue-quan-trong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Lich-ke-toan-thang-03_2026-chi-tiet-cac-loai-to-khai-va-thoi-han-nop-thue-quan-trong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Lich-ke-toan-thang-03_2026-chi-tiet-cac-loai-to-khai-va-thoi-han-nop-thue-quan-trong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Lich-ke-toan-thang-03_2026-chi-tiet-cac-loai-to-khai-va-thoi-han-nop-thue-quan-trong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7555\" class=\"wp-caption-text\">L\u1ecbch k\u1ebf to\u00e1n th\u00e1ng 03\/2026 chi ti\u1ebft c\u00e1c lo\u1ea1i t\u1edd khai v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf quan tr\u1ecdng<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 l\u1ecbch tr\u00ecnh c\u1ee5 th\u1ec3 m\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n ghi ch\u00fa v\u00e0o l\u1ecbch l\u00e0m vi\u1ec7c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_nghia_vu_theo_thang_Ky_tinh_thue_thang_022026\"><\/span><b>Nh\u00f3m ngh\u0129a v\u1ee5 theo th\u00e1ng (K\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 02\/2026)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p k\u00ea khai theo th\u00e1ng, c\u00e1c lo\u1ea1i t\u1edd khai sau c\u1ea7n \u0111\u01b0\u1ee3c ho\u00e0n t\u1ea5t:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf GTGT th\u00e1ng 02\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf TNCN (d\u00e0nh cho doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN trong th\u00e1ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00e1ng 02\/2026 (d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n r\u1ee7i ro cao v\u1ec1 thu\u1ebf ho\u1eb7c m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n khai qu\u00fd).<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t \u0111\u1ed1i v\u1edbi th\u1ef1c hi\u1ec7n k\u00ea khai theo th\u00e1ng l\u00e0 20\/03\/2026 v\u00e0 h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf tr\u00f9ng v\u1edbi h\u1ea1n n\u1ed9p t\u1edd khai. L\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00e1ng 02\/2026 (n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i b\u00e1o c\u00e1o theo th\u00e1ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_nghia_vu_quyet_toan_thue_va_bao_cao_tai_chinh_nam_2025\"><\/span><b>Nh\u00f3m ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung quan tr\u1ecdng nh\u1ea5t trong l\u1ecbch k\u1ebf to\u00e1n th\u00e1ng 03\/2026. N\u1ed9i dung th\u1ef1c hi\u1ec7n chi ti\u1ebft:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025: Bao g\u1ed3m B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 Thuy\u1ebft minh BCTC. C\u00e1c s\u1ed1 li\u1ec7u ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1edbp \u0111\u00fang gi\u1eefa s\u1ed5 c\u00e1i v\u00e0 s\u1ed5 chi ti\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN): X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf sau khi \u0111\u00e3 lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd, kh\u00f4ng h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN): Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u1ee7y quy\u1ec1n. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u01a1i, doanh nghi\u1ec7p c\u1ea7n c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ec3 h\u1ecd t\u1ef1 \u0111i quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/03\/2026.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_bao_hiem_xa_hoi_va_kinh_phi_cong_doan\"><\/span><b>Ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n tr\u00edch n\u1ed9p BHXH, BHYT, BHTN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ef1a tr\u00ean b\u1ea3ng l\u01b0\u01a1ng th\u00e1ng 03\/2026. Vi\u1ec7c n\u1ed9p ch\u1eadm s\u1ebd ph\u00e1t sinh l\u00e3i ch\u1eadm n\u1ed9p v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i ch\u1ed1t s\u1ed5 b\u1ea3o hi\u1ec3m cho nh\u00e2n s\u1ef1 ngh\u1ec9 vi\u1ec7c.<\/span><\/p>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/03\/2026.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_luu_tru_ho_so_ke_toan_tu_nam_2026\"><\/span><b>Quy \u0111\u1ecbnh l\u01b0u tr\u1eef h\u1ed3 s\u01a1 k\u1ebf to\u00e1n t\u1eeb n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7554\" aria-describedby=\"caption-attachment-7554\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7554\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-dinh-luu-tru-ho-so-ke-toan-tu-nam-2026.jpg\" alt=\"Quy \u0111\u1ecbnh l\u01b0u tr\u1eef h\u1ed3 s\u01a1 k\u1ebf to\u00e1n t\u1eeb n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-dinh-luu-tru-ho-so-ke-toan-tu-nam-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-dinh-luu-tru-ho-so-ke-toan-tu-nam-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-dinh-luu-tru-ho-so-ke-toan-tu-nam-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-dinh-luu-tru-ho-so-ke-toan-tu-nam-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-dinh-luu-tru-ho-so-ke-toan-tu-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7554\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh l\u01b0u tr\u1eef h\u1ed3 s\u01a1 k\u1ebf to\u00e1n t\u1eeb n\u0103m 2026<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng cho n\u0103m 2026, c\u00f4ng t\u00e1c l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 nh\u1eefng \u0111i\u1ec3m m\u1edbi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef: T\u00e0i li\u1ec7u k\u1ebf to\u00e1n d\u00f9ng cho qu\u1ea3n tr\u1ecb, \u0111i\u1ec1u h\u00e0nh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n (bao g\u1ed3m c\u1ea3 ch\u1ee9ng t\u1eeb kh\u00f4ng d\u00f9ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5) ph\u1ea3i l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 05 n\u0103m. C\u00e1c t\u00e0i li\u1ec7u quan tr\u1ecdng ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf th\u01b0\u1eddng y\u00eau c\u1ea7u l\u01b0u tr\u1eef 10 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01afu ti\u00ean l\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed: V\u1edbi vi\u1ec7c 100% doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1eeb n\u0103m 2026, c\u01a1 quan thu\u1ebf khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef s\u1ed1. D\u1eef li\u1ec7u ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh nguy\u00ean v\u1eb9n, c\u00f3 kh\u1ea3 n\u0103ng truy xu\u1ea5t v\u00e0 in \u1ea5n khi c\u00f3 y\u00eau c\u1ea7u thanh ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An to\u00e0n b\u1ea3o m\u1eadt: Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n sao l\u01b0u (backup) \u0111\u1ecbnh k\u1ef3 tr\u00ean c\u00e1c h\u1ea1 t\u1ea7ng \u0111i\u1ec7n to\u00e1n \u0111\u00e1m m\u00e2y ho\u1eb7c m\u00e1y ch\u1ee7 d\u1ef1 ph\u00f2ng \u0111\u1ec3 tr\u00e1nh m\u1ea5t m\u00e1t d\u1eef li\u1ec7u do h\u1ecfng h\u00f3c thi\u1ebft b\u1ecb ho\u1eb7c virus m\u00e3 h\u00f3a.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng d\u1eef li\u1ec7u minh b\u1ea1ch ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n, thanh tra v\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh l\u00e2u d\u00e0i. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, c\u00e1ch th\u1ee9c t\u1ed5 ch\u1ee9c l\u01b0u tr\u1eef, ph\u1ea1m vi h\u1ed3 s\u01a1 v\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y theo quy m\u00f4, \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o c\u1ee7a t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. V\u00ec v\u1eady, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u00e1p d\u1ee5ng \u0111\u00fang v\u00e0 hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_cu_the_cho_tung_loai_hinh_doanh_nghiep\"><\/span><b>H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 cho t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed7i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u1edbi quy m\u00f4 v\u00e0 t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau s\u1ebd c\u00f3 nh\u1eefng y\u00eau c\u1ea7u \u0111\u1eb7c th\u00f9 v\u1ec1 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb v\u00e0 th\u1eddi h\u1ea1n b\u00e1o c\u00e1o ri\u00eang bi\u1ec7t. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c c\u00e1c ngh\u0129a v\u1ee5 trong l\u1ecbch k\u1ebf to\u00e1n th\u00e1ng 03\/2026, c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf c\u1ee7a m\u00ecnh v\u1edbi c\u00e1c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_sieu_nho_va_ho_kinh_doanh\"><\/span><b>Doanh nghi\u1ec7p si\u00eau nh\u1ecf v\u00e0 h\u1ed9 kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 132\/2018\/TT-BTC v\u00e0 c\u00e1c c\u1eadp nh\u1eadt n\u0103m 2025, h\u1ed9 kinh doanh c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n. Tuy nhi\u00ean, trong th\u00e1ng 03\/2026, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t doanh thu \u0111\u1ec3 k\u00ea khai thu\u1ebf kho\u00e1n ho\u1eb7c thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai \u0111\u00fang th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_FDI_va_doanh_nghiep_co_von_Nha_nuoc\"><\/span><b>Doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n Nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 cho c\u01a1 quan thu\u1ebf, c\u00e1c doanh nghi\u1ec7p n\u00e0y b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p BCTC cho c\u01a1 quan th\u1ed1ng k\u00ea, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u00e0 Ban qu\u1ea3n l\u00fd khu c\u00f4ng nghi\u1ec7p (n\u1ebfu n\u1eb1m trong KCN). \u0110\u1eb7c bi\u1ec7t, BCTC ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp x\u00e1c nh\u1eadn tr\u01b0\u1edbc khi n\u1ed9p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_hoat_dong_xuat_khau\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean trong k\u1ef3, k\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT ngay trong th\u00e1ng 3 \u0111\u1ec3 t\u1eadn d\u1ee5ng ngu\u1ed3n v\u1ed1n l\u01b0u \u0111\u1ed9ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_va_sai_sot_thuong_gap_khi_quyet_toan_thue\"><\/span><b>Nh\u1eefng r\u1ee7i ro v\u00e0 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7553\" aria-describedby=\"caption-attachment-7553\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7553\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-quyet-toan-thue-trong-lich-ke-toan-thang-03_2026.jpg\" alt=\"R\u1ee7i ro quy\u1ebft to\u00e1n thu\u1ebf trong l\u1ecbch k\u1ebf to\u00e1n th\u00e1ng 03\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-quyet-toan-thue-trong-lich-ke-toan-thang-03_2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-quyet-toan-thue-trong-lich-ke-toan-thang-03_2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-quyet-toan-thue-trong-lich-ke-toan-thang-03_2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-quyet-toan-thue-trong-lich-ke-toan-thang-03_2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-quyet-toan-thue-trong-lich-ke-toan-thang-03_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7553\" class=\"wp-caption-text\">R\u1ee7i ro quy\u1ebft to\u00e1n thu\u1ebf trong l\u1ecbch k\u1ebf to\u00e1n th\u00e1ng 03\/2026<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c sai s\u00f3t m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng m\u1eafc ph\u1ea3i trong k\u1ef3 quy\u1ebft to\u00e1n th\u00e1ng 03\/2026, \u0111i k\u00e8m v\u1edbi c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t nghi\u00eam kh\u1eafc m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh sai chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb: Ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7, chi ph\u00ed v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c (nh\u01b0 l\u00e3i vay \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft). Sai s\u00f3t n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c n\u1ed9p thi\u1ebfu thu\u1ebf v\u00e0 b\u1ecb x\u1eed ph\u1ea1t 20% tr\u00ean s\u1ed1 thu\u1ebf khai thi\u1ebfu, c\u1ed9ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ec7ch d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n: S\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng kh\u00f4ng kh\u1edbp v\u1edbi t\u1ed5ng doanh thu tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf: \u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t do ch\u1ee7 quan ho\u1eb7c s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt. Theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, m\u1ee9c ph\u1ea1t cho h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf r\u1ea5t n\u1eb7ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u00e1 h\u1ea1n t\u1eeb 01 &#8211; 30 ng\u00e0y: Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000\u0111 \u0111\u1ebfn 5.000.000\u0111.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u00e1 h\u1ea1n t\u1eeb 31 &#8211; 60 ng\u00e0y: Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000\u0111 \u0111\u1ebfn 8.000.000\u0111.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u00e1 h\u1ea1n t\u1eeb 61 &#8211; 90 ng\u00e0y: Ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000\u0111 \u0111\u1ebfn 15.000.000\u0111.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u00e1 h\u1ea1n tr\u00ean 90 ng\u00e0y: Ph\u1ea1t ti\u1ec1n t\u1eeb 15.000.000\u0111 \u0111\u1ebfn 25.000.000\u0111 (n\u1ebfu kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p) ho\u1eb7c b\u1ecb truy c\u1ee9u h\u00e0nh vi tr\u1ed1n thu\u1ebf n\u1ebfu ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro k\u1ef9 thu\u1eadt: H\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed th\u01b0\u1eddng qu\u00e1 t\u1ea3i v\u00e0o c\u00e1c ng\u00e0y 30 v\u00e0 31\/03. Vi\u1ec7c n\u1ed9p s\u00e1t gi\u1edd c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn l\u1ed7i h\u1ec7 th\u1ed1ng, khi\u1ebfn doanh nghi\u1ec7p r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng ch\u1eadm n\u1ed9p b\u1ea5t kh\u1ea3 kh\u00e1ng nh\u01b0ng v\u1eabn ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c m\u1ee9c ph\u1ea1t n\u00eau tr\u00ean.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cong_viec_ke_toan_can_lam_ngay_dau_thang_032026\"><\/span><b>C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m ngay \u0111\u1ea7u th\u00e1ng 03\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n t\u1ed1t l\u1ecbch k\u1ebf to\u00e1n th\u00e1ng 03\/2026, doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 ng\u00e2n h\u00e0ng v\u00e0 ti\u1ec1n m\u1eb7t \u0111\u1ebfn ng\u00e0y 31\/12\/2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 cho t\u1ea5t c\u1ea3 kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra th\u1eddi h\u1ea1n ch\u1eef k\u00fd s\u1ed1 (Token) v\u00e0 t\u00e0i kho\u1ea3n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadp h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i danh m\u1ee5c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 b\u1ea3ng ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 n\u0103m 2025.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tong_hop_lich_ke_toan_thang_032026_quan_trong\"><\/span><b>T\u1ed5ng h\u1ee3p l\u1ecbch k\u1ebf to\u00e1n th\u00e1ng 03\/2026 quan tr\u1ecdng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng theo d\u00f5i v\u00e0 ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n c\u00e1c ngh\u0129a v\u1ee5 k\u1ebf to\u00e1n \u2013 thu\u1ebf quan tr\u1ecdng trong th\u00e1ng 03\/2026, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00e1c m\u1ed1c th\u1eddi gian v\u00e0 c\u00f4ng vi\u1ec7c c\u1ea7n ho\u00e0n th\u00e0nh.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng h\u1ee3p l\u1ecbch k\u1ebf to\u00e1n th\u00e1ng 03\/2026 quan tr\u1ecdng.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t n\u1ed9p<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i h\u1ed3 s\u01a1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/03\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u00ea khai thu\u1ebf theo th\u00e1ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf GTGT, TNCN, Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B), B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (BVMT) th\u00e1ng 02\/2026.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/03\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00e1ng 02\/2026.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n n\u0103m 2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2025.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2025.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00edch n\u1ed9p BHXH, BHYT, BHTN th\u00e1ng 03\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean c\u0103n c\u1ee9 v\u00e0o b\u1ea3ng l\u1ecbch tr\u00ean \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng s\u1eafp x\u1ebfp c\u00f4ng vi\u1ec7c, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 \u0111\u00fang h\u1ea1n, tr\u00e1nh ph\u00e1t sinh sai s\u00f3t ho\u1eb7c c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p trong k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng 03\/2026.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u00e1ng 03\/2026 kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed1c th\u1eddi gian mang t\u00ednh th\u1ee7 t\u1ee5c m\u00e0 c\u00f2n l\u00e0 giai \u0111o\u1ea1n then ch\u1ed1t quy\u1ebft \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong c\u1ea3 n\u0103m. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c ngh\u0129a v\u1ee5 k\u1ebf to\u00e1n &#8211; thu\u1ebf theo l\u1ecbch tr\u00ecnh s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd, t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 duy tr\u00ec s\u1ef1 minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p mu\u1ed1n \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb ch\u00ednh x\u00e1c, n\u1ed9p \u0111\u00fang h\u1ea1n v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh trong k\u1ef3 quy\u1ebft to\u00e1n, h\u00e3y c\u00e2n nh\u1eafc tham kh\u1ea3o \u00fd ki\u1ebfn chuy\u00ean gia ho\u1eb7c s\u1eed d\u1ee5ng <\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\"> ph\u00f9 h\u1ee3p. Chu\u1ea9n b\u1ecb s\u1edbm ch\u00ednh l\u00e0 c\u00e1ch an to\u00e0n nh\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p v\u1eadn h\u00e0nh v\u1eefng v\u00e0ng trong n\u0103m 2026 v\u00e0 nh\u1eefng n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/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>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_thuong_gap_ve_lich_ke_toan_thang_032026\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 l\u1ecbch k\u1ebf to\u00e1n th\u00e1ng 03\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_cuoi_nam_2025_chua_co_doanh_thu_thi_co_phai_nop_quyet_toan_thue_thang_032026_khong\"><\/span>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp cu\u1ed1i n\u0103m 2025, ch\u01b0a c\u00f3 doanh thu th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf th\u00e1ng 03\/2026 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Ngay c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh doanh thu, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 BCTC \u0111\u1ec3 ghi nh\u1eadn c\u00e1c chi ph\u00ed kh\u1edfi nghi\u1ec7p ban \u0111\u1ea7u.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_khai_thue_Quy_I2026_la_khi_nao\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf Qu\u00fd I\/2026 l\u00e0 khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p khai thu\u1ebf theo qu\u00fd, h\u1ea1n ch\u00f3t l\u00e0 ng\u00e0y 30\/04\/2026. Tuy nhi\u00ean, c\u00e1c b\u00e1o c\u00e1o n\u0103m 2025 v\u1eabn ph\u1ea3i ho\u00e0n t\u1ea5t v\u00e0o 31\/03\/2026.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Bo_Tai_chinh_moi_sau_hop_nhat_co_yeu_cau_thay_doi_phan_mem_ke_toan_khong\"><\/span>B\u1ed9 T\u00e0i ch\u00ednh m\u1edbi sau h\u1ee3p nh\u1ea5t c\u00f3 y\u00eau c\u1ea7u thay \u0111\u1ed5i ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHi\u1ec7n t\u1ea1i ch\u01b0a c\u00f3 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c thay \u0111\u1ed5i ph\u1ea7n m\u1ec1m, nh\u01b0ng doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng s\u1ed1 v\u1ec1 c\u01a1 quan ti\u1ebfp nh\u1eadn b\u00e1o c\u00e1o v\u00e0 c\u00e1c bi\u1ec3u m\u1eabu m\u1edbi theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m \u0111ang s\u1eed d\u1ee5ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp cu\u1ed1i n\u0103m 2025, ch\u01b0a c\u00f3 doanh thu th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf th\u00e1ng 03\/2026 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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B\u01b0\u1edbc sang n\u0103m 2026, c\u00f9ng v\u1edbi nh\u1eefng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7556,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7552","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\/7552","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=7552"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7552\/revisions"}],"predecessor-version":[{"id":7562,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7552\/revisions\/7562"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7556"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}