{"id":8291,"date":"2026-04-22T14:40:47","date_gmt":"2026-04-22T07:40:47","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8291"},"modified":"2026-04-22T14:42:26","modified_gmt":"2026-04-22T07:42:26","slug":"cong-van-2218-ct-cs","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-2218-ct-cs\/","title":{"rendered":"C\u00f4ng v\u0103n 2218\/CT-CS: C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 quy \u0111\u1ecbnh H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n, vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T) li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p v\u00e0 t\u0103ng c\u01b0\u1eddng s\u1ef1 minh b\u1ea1ch. Ng\u00e0y 09 th\u00e1ng 4 n\u0103m 2026, C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-2218-ct-cs-2026-cua-cuc-thue-ve-hoa-don-dien-tu-431619-d6.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 2218\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> g\u1eedi Thu\u1ebf t\u1ec9nh L\u00e2m \u0110\u1ed3ng, \u0111\u01b0a ra nh\u1eefng h\u01b0\u1edbng d\u1eabn quan tr\u1ecdng v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd \u0111i s\u00e2u v\u00e0o ph\u00e2n t\u00edch c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 n\u1ed9i dung th\u1ef1c thi \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong C\u00f4ng v\u0103n 2218\/CT-CS \u0111\u1ec3 gi\u00fap c\u00e1c k\u1ebf to\u00e1n vi\u00ean v\u00e0 ch\u1ee7 doanh nghi\u1ec7p n\u1eafm v\u1eefng quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2218-ct-cs\/#Tong_quan_Cong_van_2218CT-CS_ve_hoa_don_dien_tu\" >T\u1ed5ng quan C\u00f4ng v\u0103n 2218\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/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-2218-ct-cs\/#Can_cu_phap_ly_cot_loi_trong_Cong_van_2218CT-CS\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i trong C\u00f4ng v\u0103n 2218\/CT-CS<\/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-2218-ct-cs\/#Luat_Quan_ly_thue_so_382019QH14\" >Tax Administration Law No. 38\/2019\/QH14<\/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-2218-ct-cs\/#Nghi_dinh_1232020ND-CP_va_sua_doi_tai_Nghi_dinh_702025ND-CP\" >Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/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\/cong-van-2218-ct-cs\/#Quy_dinh_ve_thoi_diem_lap_hoa_don\" >Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2218-ct-cs\/#Huong_dan_thi_hanh_tai_Thong_tu_322025TT-BTC\" >H\u01b0\u1edbng d\u1eabn thi h\u00e0nh t\u1ea1i Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/a><\/li><\/ul><\/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\/cong-van-2218-ct-cs\/#Doi_tuong_su_dung_hoa_don_khong_co_ma_theo_Cong_van_2218CT-CS\" >\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 theo C\u00f4ng v\u0103n 2218\/CT-CS<\/a><\/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-2218-ct-cs\/#Phan_tich_sau_ve_Hoa_don_dien_tu_khoi_tao_tu_may_tinh_tien\" >Ph\u00e2n t\u00edch s\u00e2u v\u1ec1 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2218-ct-cs\/#Nhung_luu_y_thuc_thi_danh_cho_doanh_nghiep_sau_Cong_van_2218CT-CS\" >Nh\u1eefng l\u01b0u \u00fd th\u1ef1c thi d\u00e0nh cho doanh nghi\u1ec7p sau C\u00f4ng v\u0103n 2218\/CT-CS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2218-ct-cs\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2218-ct-cs\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_Cong_van_2218CT-CS_ve_hoa_don_dien_tu\"><\/span><b>T\u1ed5ng quan C\u00f4ng v\u0103n 2218\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00e0o ng\u00e0y 09\/04\/2026, C\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 676\/LDO-QLDN2 c\u1ee7a Thu\u1ebf t\u1ec9nh L\u00e2m \u0110\u1ed3ng xin \u00fd ki\u1ebfn v\u1ec1 c\u00e1c v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. \u0110\u1ec3 gi\u1ea3i \u0111\u00e1p v\u1ea5n \u0111\u1ec1 n\u00e0y, C\u00f4ng v\u0103n 2218\/CT-CS \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh, kh\u00f4ng ch\u1ec9 tr\u1ea3 l\u1eddi ri\u00eang cho L\u00e2m \u0110\u1ed3ng m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng cho nhi\u1ec1u c\u01a1 s\u1edf kinh doanh tr\u00ean c\u1ea3 n\u01b0\u1edbc \u0111ang trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i theo c\u00e1c Th\u00f4ng t\u01b0 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u1ee7a n\u0103m 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a C\u00f4ng v\u0103n 2218\/CT-CS l\u00e0 c\u1ea7n thi\u1ebft khi c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 32\/2025\/TT-BTC b\u1eaft \u0111\u1ea7u \u0111i v\u00e0o th\u1ef1c ti\u1ec5n, \u0111\u00f2i h\u1ecfi s\u1ef1 th\u1ed1ng nh\u1ea5t trong c\u00e1ch hi\u1ec3u v\u00e0 tri\u1ec3n khai gi\u1eefa c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cot_loi_trong_Cong_van_2218CT-CS\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i trong C\u00f4ng v\u0103n 2218\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8294\" aria-describedby=\"caption-attachment-8294\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8294\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Can-cu-phap-ly-cot-loi-trong-Cong-van-2218_CT-CS-ve-hoa-don-dien-tu.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i trong C\u00f4ng v\u0103n 2218\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Can-cu-phap-ly-cot-loi-trong-Cong-van-2218_CT-CS-ve-hoa-don-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Can-cu-phap-ly-cot-loi-trong-Cong-van-2218_CT-CS-ve-hoa-don-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Can-cu-phap-ly-cot-loi-trong-Cong-van-2218_CT-CS-ve-hoa-don-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Can-cu-phap-ly-cot-loi-trong-Cong-van-2218_CT-CS-ve-hoa-don-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Can-cu-phap-ly-cot-loi-trong-Cong-van-2218_CT-CS-ve-hoa-don-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8294\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i trong C\u00f4ng v\u0103n 2218\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 2218\/CT-CS d\u1ef1a tr\u00ean 4 tr\u1ee5 c\u1ed9t ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t hi\u1ec7n nay. Hi\u1ec3u r\u00f5 c\u00e1c c\u0103n c\u1ee9 n\u00e0y l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luat_Quan_ly_thue_so_382019QH14\"><\/span><b>Tax Administration Law No. 38\/2019\/QH14<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111\u1ea7u ti\u00ean v\u00e0 cao nh\u1ea5t l\u00e0 Kho\u1ea3n 2, \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14. \u0110\u00e2y l\u00e0 khung ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5. Lu\u1eadt quy \u0111\u1ecbnh r\u00f5 c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i ho\u00e0n to\u00e0n sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng b\u1ed9 trong qu\u1ea3n l\u00fd d\u1eef li\u1ec7u qu\u1ed1c gia. C\u00f4ng v\u0103n 2218\/CT-CS ti\u1ebfp t\u1ee5c kh\u1eb3ng \u0111\u1ecbnh t\u00ednh k\u1ebf th\u1eeba c\u1ee7a v\u0103n b\u1ea3n n\u00e0y trong n\u0103m 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1232020ND-CP_va_sua_doi_tai_Nghi_dinh_702025ND-CP\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 tr\u1ecdng t\u00e2m m\u00e0 C\u00f4ng v\u0103n 2218\/CT-CS nh\u1ea5n m\u1ea1nh. Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n g\u1ed1c v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Tuy nhi\u00ean, \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0 s\u1ef1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 v\u00e0 kho\u1ea3n 8 \u0110i\u1ec1u 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP (ban h\u00e0nh ng\u00e0y 20\/03\/2025).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh m\u1edbi n\u00e0y t\u1eadp trung v\u00e0o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n: Quy tr\u00ecnh tr\u1edf n\u00ean ch\u1eb7t ch\u1ebd h\u01a1n, y\u00eau c\u1ea7u t\u00ednh th\u1eddi \u0111i\u1ec3m v\u00e0 t\u00ednh x\u00e1c th\u1ef1c cao h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n: \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf. C\u00f4ng v\u0103n 2218\/CT-CS l\u00e0m r\u00f5 r\u1eb1ng c\u00e1c c\u01a1 s\u1edf kinh doanh (nh\u00e0 h\u00e0ng, si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i&#8230;) ph\u1ea3i \u0111\u1ea3m b\u1ea3o h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt \u0111\u1ec3 vi\u1ec7c truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u di\u1ec5n ra th\u00f4ng su\u1ed1t.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_thoi_diem_lap_hoa_don\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p c\u1ee7a k\u1ebf to\u00e1n. C\u00f4ng v\u0103n 2218\/CT-CS nh\u1eafc l\u1ea1i quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p kh\u00f4ng vi ph\u1ea1m v\u1ec1 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf. Theo \u0111\u00f3, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 2218\/CT-CS b\u1ea3o l\u01b0u nguy\u00ean v\u1eb9n \u0111\u1ec3 tr\u00e1nh c\u00e1c tranh ch\u1ea5p v\u1ec1 th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_thi_hanh_tai_Thong_tu_322025TT-BTC\"><\/span><b>H\u01b0\u1edbng d\u1eabn thi h\u00e0nh t\u1ea1i Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 32\/2025\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1c \u0111i\u1ec1u kho\u1ea3n thi h\u00e0nh. C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 5 \u0110i\u1ec1u 12 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y, C\u00f4ng v\u0103n 2218\/CT-CS x\u00e1c \u0111\u1ecbnh l\u1ed9 tr\u00ecnh v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp, gi\u00fap doanh nghi\u1ec7p t\u1ea1i L\u00e2m \u0110\u1ed3ng n\u00f3i ri\u00eang v\u00e0 c\u1ea3 n\u01b0\u1edbc n\u00f3i chung kh\u00f4ng b\u1ecb l\u00fang t\u00fang tr\u01b0\u1edbc c\u00e1c thay \u0111\u1ed5i v\u1ec1 bi\u1ec3u m\u1eabu v\u00e0 ph\u01b0\u01a1ng th\u1ee9c g\u1eedi nh\u1eadn d\u1eef li\u1ec7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_su_dung_hoa_don_khong_co_ma_theo_Cong_van_2218CT-CS\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 theo C\u00f4ng v\u0103n 2218\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8293\" aria-describedby=\"caption-attachment-8293\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8293\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-su-dung-hoa-don-khong-co-ma-theo-Cong-van-2218_CT-CS.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 theo C\u00f4ng v\u0103n 2218\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-su-dung-hoa-don-khong-co-ma-theo-Cong-van-2218_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-su-dung-hoa-don-khong-co-ma-theo-Cong-van-2218_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-su-dung-hoa-don-khong-co-ma-theo-Cong-van-2218_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-su-dung-hoa-don-khong-co-ma-theo-Cong-van-2218_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-su-dung-hoa-don-khong-co-ma-theo-Cong-van-2218_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8293\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 theo C\u00f4ng v\u0103n 2218\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng nh\u1ea5t m\u00e0 C\u00f4ng v\u0103n 2218\/CT-CS l\u00e0m r\u00f5 l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean \u0111\u1ec1 xu\u1ea5t t\u1ea1i c\u00f4ng v\u0103n 676\/LDO-QLDN2, C\u1ee5c Thu\u1ebf \u0111\u00e3 b\u00e0y t\u1ecf s\u1ef1 nh\u1ea5t tr\u00ed cao v\u1edbi \u00fd ki\u1ebfn c\u1ee7a Thu\u1ebf t\u1ec9nh L\u00e2m \u0110\u1ed3ng. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng: C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n kh\u1eaft khe v\u1ec1 quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh (th\u01b0\u1eddng l\u00e0 c\u00e1c l\u0129nh v\u1ef1c nh\u01b0 \u0111i\u1ec7n l\u1ef1c, x\u0103ng d\u1ea7u, b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng, ng\u00e2n h\u00e0ng&#8230;) v\u00e0 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i c\u00f3 h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ea3m b\u1ea3o vi\u1ec7c truy\u1ec1n d\u1eef li\u1ec7u \u0111\u1ecbnh k\u1ef3 t\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh ph\u00ea duy\u1ec7t: Vi\u1ec7c Thu\u1ebf t\u1ec9nh L\u00e2m \u0110\u1ed3ng ch\u1ee7 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u1ec1 xu\u1ea5t \u0111\u1ed1i t\u01b0\u1ee3ng cho th\u1ea5y s\u1ef1 linh ho\u1ea1t trong qu\u1ea3n l\u00fd, \u0111\u1ed3ng th\u1eddi C\u00f4ng v\u0103n 2218\/CT-CS kh\u1eb3ng \u0111\u1ecbnh th\u1ea9m quy\u1ec1n v\u00e0 s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 trung \u01b0\u01a1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd, vi\u1ec7c chuy\u1ec3n sang h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 nh\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong C\u00f4ng v\u0103n 2218\/CT-CS kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 n\u1edbi l\u1ecfng qu\u1ea3n l\u00fd, m\u00e0 tr\u00e1i l\u1ea1i, tr\u00e1ch nhi\u1ec7m t\u1ef1 ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u v\u00e0 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p s\u1ebd cao h\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_sau_ve_Hoa_don_dien_tu_khoi_tao_tu_may_tinh_tien\"><\/span><b>Ph\u00e2n t\u00edch s\u00e2u v\u1ec1 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2218\/CT-CS d\u00e0nh s\u1ef1 quan t\u00e2m \u0111\u1eb7c bi\u1ec7t \u0111\u1ebfn h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n. \u0110\u00e2y l\u00e0 xu h\u01b0\u1edbng t\u1ea5t y\u1ebfu trong n\u0103m 2026 nh\u1eb1m ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n l\u1ebb tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u01afu \u0111i\u1ec3m v\u01b0\u1ee3t tr\u1ed9i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh t\u1ee9c th\u1eddi: Kh\u00e1ch h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n ngay khi thanh to\u00e1n t\u1ea1i qu\u1ea7y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minh b\u1ea1ch d\u1eef li\u1ec7u: D\u1eef li\u1ec7u \u0111\u01b0\u1ee3c truy\u1ec1n th\u1eb3ng t\u1edbi c\u01a1 quan thu\u1ebf, gi\u1ea3m thi\u1ec3u kh\u1ea3 n\u0103ng gian l\u1eadn doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebft ki\u1ec7m th\u1eddi gian: Quy tr\u00ecnh t\u1ef1 \u0111\u1ed9ng h\u00f3a gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng nh\u1eadp li\u1ec7u cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2218\/CT-CS kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u1ec1 m\u00e1y t\u00ednh ti\u1ec1n l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh. N\u1ebfu h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n k\u1ebft n\u1ed1i, doanh nghi\u1ec7p s\u1ebd g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu trong C\u00f4ng v\u0103n 2218\/CT-CS.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_thuc_thi_danh_cho_doanh_nghiep_sau_Cong_van_2218CT-CS\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd th\u1ef1c thi d\u00e0nh cho doanh nghi\u1ec7p sau C\u00f4ng v\u0103n 2218\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u1ed9i dung c\u1ee7a C\u00f4ng v\u0103n 2218\/CT-CS, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ngay c\u00e1c b\u01b0\u1edbc sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt: Ki\u1ec3m tra l\u1ea1i ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n. \u0110\u1ea3m b\u1ea3o ph\u1ea7n m\u1ec1m \u0111\u00e3 c\u1eadp nh\u1eadt c\u00e1c t\u00ednh n\u0103ng theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 32\/2025\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u00f3m h\u00f3a \u0111\u01a1n: Trao \u0111\u1ed5i tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u00ecnh thu\u1ed9c di\u1ec7n d\u00f9ng h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 hay kh\u00f4ng c\u00f3 m\u00e3, t\u1eeb \u0111\u00f3 c\u00f3 ph\u01b0\u01a1ng \u00e1n tri\u1ec3n khai ph\u00f9 h\u1ee3p nh\u01b0 tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n 2218\/CT-CS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1: K\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u1ec3 tr\u00e1nh vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n l\u00f9i ng\u00e0y ho\u1eb7c sai l\u1ec7ch th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn. \u0110i\u1ec1u n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u1ea5n m\u1ea1nh r\u00f5 n\u00e9t trong n\u1ed9i dung C\u00f4ng v\u0103n 2218\/CT-CS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb: M\u1eb7c d\u00f9 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0ng vi\u1ec7c l\u01b0u tr\u1eef c\u00e1c file \u0111\u1ecbnh d\u1ea1ng XML g\u1ed1c v\u00e0 c\u00e1c th\u00f4ng \u0111i\u1ec7p truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf v\u1eabn l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ec3 ph\u1ee5c v\u1ee5 thanh ki\u1ec3m tra sau n\u00e0y theo h\u01b0\u1edbng d\u1eabn t\u1eeb C\u00f4ng v\u0103n 2218\/CT-CS.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i trong h\u1ed3 s\u01a1, nhi\u1ec1u \u0111\u01a1n v\u1ecb \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-ngoai\/\"> thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eb1m t\u1ed1i \u01b0u quy tr\u00ecnh. C\u00f4ng v\u0103n 2218\/CT-CS th\u1ef1c s\u1ef1 l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 gi\u1ea3i quy\u1ebft nh\u1eefng v\u01b0\u1edbng m\u1eafc v\u1ec1 h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n hi\u1ec7n nay. N\u1ebfu doanh nghi\u1ec7p c\u1ea7n h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u, vi\u1ec7c t\u00ecm \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p<\/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;\"> uy t\u00edn l\u00e0 v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft.<\/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 2218\/CT-CS kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi th\u1eafc m\u1eafc cho m\u1ed9t \u0111\u1ecba ph\u01b0\u01a1ng, m\u00e0 c\u00f2n l\u00e0 m\u1ed9t th\u00f4ng \u0111i\u1ec7p r\u00f5 r\u00e0ng c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean to\u00e0n qu\u1ed1c. Vi\u1ec7c d\u1eabn chi\u1ebfu chi ti\u1ebft \u0111\u1ebfn c\u00e1c v\u0103n b\u1ea3n m\u1edbi nh\u1ea5t nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025 v\u00e0 Th\u00f4ng t\u01b0 32\/2025 cho th\u1ea5y quy\u1ebft t\u00e2m c\u1ee7a ng\u00e0nh Thu\u1ebf trong vi\u1ec7c \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0o qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hy v\u1ecdng th\u00f4ng qua b\u00e0i ph\u00e2n t\u00edch chi ti\u1ebft v\u1ec1 C\u00f4ng v\u0103n 2218\/CT-CS, ph\u1ea7n n\u00e0o gi\u00fap doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t \u0111\u1ec3 t\u1ef1 tin th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf trong n\u0103m 2026. C\u00f4ng v\u0103n 2218\/CT-CS th\u1ef1c s\u1ef1 l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 gi\u1ea3i quy\u1ebft nh\u1eefng v\u01b0\u1edbng m\u1eafc v\u1ec1 h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n hi\u1ec7n nay. H\u00e3y lu\u00f4n theo d\u00f5i MAN &#8211; Master Accountant Network \u0111\u1ec3 c\u1eadp nh\u1eadt tin t\u1ee9c li\u00ean t\u1ee5c.<\/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;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chi ti\u1ebft!<\/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\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content is moderated by:<\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"> <b>Mr. Le Hoang Tuyen<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of Man, CPA Vietnam Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n, vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T) li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p v\u00e0 t\u0103ng c\u01b0\u1eddng s\u1ef1 minh b\u1ea1ch. Ng\u00e0y 09 th\u00e1ng 4 n\u0103m 2026, C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8292,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8291","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\/8291","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=8291"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8291\/revisions"}],"predecessor-version":[{"id":8296,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8291\/revisions\/8296"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8292"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}