{"id":8315,"date":"2026-04-23T15:10:11","date_gmt":"2026-04-23T08:10:11","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8315"},"modified":"2026-04-23T15:10:11","modified_gmt":"2026-04-23T08:10:11","slug":"phat-cham-nop-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/","title":{"rendered":"T\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i sau h\u1ea1n: Ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 bao nhi\u00eau?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf khi t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i l\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd kh\u00e1 th\u01b0\u1eddng xuy\u00ean trong th\u1ef1c t\u1ebf nh\u01b0ng th\u01b0\u1eddng k\u1ebf to\u00e1n hay ch\u1ee7 quan trong k\u1ef3 quy\u1ebft to\u00e1n d\u1eabn \u0111\u1ebfn t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i v\u00e0 ch\u1eadm n\u1ed9p. Tr\u00ean th\u1ef1c t\u1ebf, d\u00f9 \u0111\u00e3 g\u1eedi h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n, n\u1ebfu h\u1ec7 th\u1ed1ng eTax tr\u1ea3 v\u1ec1 tr\u1ea1ng th\u00e1i \u201ckh\u00f4ng ch\u1ea5p nh\u1eadn\u201d, doanh nghi\u1ec7p v\u1eabn b\u1ecb coi l\u00e0 ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. B\u00e0i vi\u1ebft n\u00e0y, d\u01b0\u1edbi g\u00f3c nh\u00ecn nghi\u1ec7p v\u1ee5 v\u00e0 c\u1eadp nh\u1eadt t\u1eeb c\u00e1c v\u0103n b\u1ea3n nh\u01b0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\">Decree 125\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-19-2021-TT-BTC-huong-dan-giao-dich-dien-tu-trong-linh-vuc-thue-469068.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 19\/2021\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, s\u1ebd l\u00e0m r\u00f5 b\u1ea3n ch\u1ea5t v\u1ea5n \u0111\u1ec1, m\u1ee9c ph\u1ea1t m\u1edbi nh\u1ea5t v\u00e0 h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh x\u1eed l\u00fd, gi\u1ea3i tr\u00ecnh v\u00e0 ph\u00f2ng ng\u1eeba, gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch doanh nghi\u1ec7p.\u00a0<\/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\/phat-cham-nop-quyet-toan-thue\/#Ban_chat_phap_ly_cua_viec_To_khai_bi_tu_choi\" >B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c T\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Thong_bao_tiep_nhan_ho_so\" >Th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Thong_bao_chap_nhan_hoac_khong_chap_nhan\" >Th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Cap_nhat_muc_phat_cham_nop_quyet_toan_thue\" >C\u1eadp nh\u1eadt m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p 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-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Nguyen_nhan_khien_to_khai_bi_tu_choi_dan_den_bi_phat\" >Nguy\u00ean nh\u00e2n khi\u1ebfn t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i d\u1eabn \u0111\u1ebfn b\u1ecb ph\u1ea1t<\/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\/phat-cham-nop-quyet-toan-thue\/#Sai_sot_cau_truc_ky_thuat_Loi_XML\" >Sai s\u00f3t c\u1ea5u tr\u00fac k\u1ef9 thu\u1eadt (L\u1ed7i XML)<\/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\/phat-cham-nop-quyet-toan-thue\/#Sai_ma_co_quan_thue_quan_ly_truc_tiep\" >Sai m\u00e3 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Thong_tin_dinh_danh_khong_trung_khop\" >Th\u00f4ng tin \u0111\u1ecbnh danh kh\u00f4ng tr\u00f9ng kh\u1edbp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Quy_trinh_xu_ly_khi_to_khai_bi_tu_choi_sau_ngay_het_han\" >Quy tr\u00ecnh x\u1eed l\u00fd khi t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i sau ng\u00e0y h\u1ebft h\u1ea1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Buoc_1_Xac_dinh_nguyen_nhan_tu_thong_bao_%E2%80%9Ckhong_chap_nhan%E2%80%9D\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n t\u1eeb th\u00f4ng b\u00e1o \u201ckh\u00f4ng ch\u1ea5p nh\u1eadn\u201d<\/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\/phat-cham-nop-quyet-toan-thue\/#Buoc_2_Khac_phuc_va_nop_lai_ho_so\" >B\u01b0\u1edbc 2: Kh\u1eafc ph\u1ee5c v\u00e0 n\u1ed9p l\u1ea1i h\u1ed3 s\u01a1<\/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\/phat-cham-nop-quyet-toan-thue\/#Buoc_3_Chuan_bi_ho_so_giai_trinh\" >B\u01b0\u1edbc 3: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Buoc_4_Xu_ly_tien_cham_nop_tien_thue_neu_co\" >B\u01b0\u1edbc 4: X\u1eed l\u00fd ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf (n\u1ebfu c\u00f3)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#He_luy_cua_viec_cham_nop_quyet_toan_thue\" >H\u1ec7 l\u1ee5y c\u1ee7a vi\u1ec7c ch\u1eadm n\u1ed9p 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-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Chien_luoc_phong_ngua_rui_ro_bi_phat_trong_ky_quyet_toan_2026\" >Chi\u1ebfn l\u01b0\u1ee3c ph\u00f2ng ng\u1eeba r\u1ee7i ro b\u1ecb ph\u1ea1t trong k\u1ef3 quy\u1ebft to\u00e1n 2026<\/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\/phat-cham-nop-quyet-toan-thue\/#Quy_tac_nop_truoc_10_ngay\" >Quy t\u1eafc n\u1ed9p tr\u01b0\u1edbc 10 ng\u00e0y<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Kiem_tra_trang_thai_ho_so_sau_24_gio\" >Ki\u1ec3m tra tr\u1ea1ng th\u00e1i h\u1ed3 s\u01a1 sau 24 gi\u1edd<\/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\/phat-cham-nop-quyet-toan-thue\/#Cap_nhat_kip_thoi_thay_doi_chinh_sach\" >C\u1eadp nh\u1eadt k\u1ecbp th\u1eddi thay \u0111\u1ed5i ch\u00ednh s\u00e1ch<\/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\/phat-cham-nop-quyet-toan-thue\/#Ra_soat_du_lieu_nhan_su_dinh_ky\" >R\u00e0 so\u00e1t d\u1eef li\u1ec7u nh\u00e2n s\u1ef1 \u0111\u1ecbnh k\u1ef3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#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=\"Ban_chat_phap_ly_cua_viec_To_khai_bi_tu_choi\"><\/span><b>B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c T\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u t\u1ea1i sao l\u1ea1i ph\u00e1t sinh r\u1ee7i ro ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf, tr\u01b0\u1edbc h\u1ebft k\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng quy tr\u00ecnh ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 19\/2021\/TT-BTC. M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n khi \u0111\u1ea9y l\u00ean c\u1ed5ng eTax s\u1ebd \u0111i qua hai b\u1ed9 l\u1ecdc quan tr\u1ecdng:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_bao_tiep_nhan_ho_so\"><\/span><b>Th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c file d\u1eef li\u1ec7u t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Th\u00f4ng b\u00e1o n\u00e0y ch\u1ec9 c\u00f3 \u00fd ngh\u0129a v\u1ec1 m\u1eb7t th\u1eddi gian g\u1eedi, x\u00e1c nh\u1eadn b\u1ea1n \u0111\u00e3 t\u01b0\u01a1ng t\u00e1c v\u1edbi h\u1ec7 th\u1ed1ng \u0111\u00fang h\u1ea1n. Tuy nhi\u00ean, \u0111\u00e2y ch\u01b0a ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 cu\u1ed1i c\u00f9ng \u0111\u1ec3 x\u00e1c nh\u1eadn b\u1ea1n \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_bao_chap_nhan_hoac_khong_chap_nhan\"><\/span><b>Th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong v\u00f2ng 15 ph\u00fat \u0111\u1ebfn v\u00e0i ng\u00e0y l\u00e0m vi\u1ec7c, c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ef1 \u0111\u1ed9ng v\u1ec1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh d\u1ea1ng c\u1ea5u tr\u00fac file XML.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh ch\u00ednh x\u00e1c c\u1ee7a m\u00e3 s\u1ed1 thu\u1ebf (MST), k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 t\u01b0\u01a1ng th\u00edch c\u1ee7a phi\u00ean b\u1ea3n HTKK \u0111ang s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o &#8220;Kh\u00f4ng ch\u1ea5p nh\u1eadn&#8221;, h\u1ed3 s\u01a1 \u0111\u00f3 v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a n\u1ed9p. N\u1ebfu th\u1eddi \u0111i\u1ec3m nh\u1eadn th\u00f4ng b\u00e1o n\u00e0y \u0111\u00e3 qu\u00e1 h\u1ea1n ch\u00f3t n\u1ed9p h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p s\u1ebd ngay l\u1eadp t\u1ee9c \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_muc_phat_cham_nop_quyet_toan_thue\"><\/span><b>C\u1eadp nh\u1eadt m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u1edbi nh\u1eefng s\u1ef1 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n qua d\u1eef li\u1ec7u l\u1edbn (Big Data). D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p:<\/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 chi ti\u1ebft m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Th\u1eddi gian ch\u1eadm n\u1ed9p<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ti\u1ec1n ph\u1ea1t (VN\u0110)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ghi ch\u00fa nghi\u1ec7p v\u1ee5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 5 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t c\u1ea3nh c\u00e1o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 1 &#8211; 30 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t trung b\u00ecnh 3.500.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 31 &#8211; 60 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 8.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t trung b\u00ecnh 6.500.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 61 &#8211; 90 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t trung b\u00ecnh 11.500.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 90 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u00eam<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u1eb1ng ph\u00e2n n\u1eeda m\u1ee9c ph\u1ea1t doanh nghi\u1ec7p. N\u1ebfu ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 90 ng\u00e0y v\u00e0 c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, h\u00e0nh vi n\u00e0y c\u00f3 th\u1ec3 b\u1ecb chuy\u1ec3n sang xem x\u00e9t d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, khi\u1ebfn m\u1ee9c ph\u1ea1t t\u0103ng l\u00ean t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n. Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c m\u1ed1c th\u1eddi gian \u0111\u1ec3 tr\u00e1nh ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 nhi\u1ec7m v\u1ee5 s\u1ed1ng c\u00f2n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_nhan_khien_to_khai_bi_tu_choi_dan_den_bi_phat\"><\/span><b>Nguy\u00ean nh\u00e2n khi\u1ebfn t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i d\u1eabn \u0111\u1ebfn b\u1ecb ph\u1ea1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8318\" aria-describedby=\"caption-attachment-8318\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8318\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue.jpg\" alt=\"Nguy\u00ean nh\u00e2n t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i d\u1eabn \u0111\u1ebfn ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8318\" class=\"wp-caption-text\">Nguy\u00ean nh\u00e2n t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i d\u1eabn \u0111\u1ebfn ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i sao nhi\u1ec1u k\u1ebf to\u00e1n gi\u00e0u kinh nghi\u1ec7m v\u1eabn b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf oan? D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb th\u1ef1c t\u1ebf thanh tra thu\u1ebf:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_cau_truc_ky_thuat_Loi_XML\"><\/span><b>Sai s\u00f3t c\u1ea5u tr\u00fac k\u1ef9 thu\u1eadt (L\u1ed7i XML)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng eTax th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c phi\u00ean b\u1ea3n m\u1edbi \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn. N\u1ebfu k\u1ebf to\u00e1n n\u1ed9p t\u1edd khai k\u1ebft xu\u1ea5t t\u1eeb phi\u00ean b\u1ea3n HTKK c\u0169, ho\u1eb7c file XML b\u1ecb can thi\u1ec7p th\u1ee7 c\u00f4ng l\u00e0m sai l\u1ec7ch c\u00e1c th\u1ebb d\u1eef li\u1ec7u, h\u1ec7 th\u1ed1ng s\u1ebd tr\u1ea3 th\u00f4ng b\u00e1o t\u1eeb ch\u1ed1i. Khi ph\u00e1t hi\u1ec7n ra th\u00ec th\u1eddi h\u1ea1n n\u1ed9p \u0111\u00e3 h\u1ebft, d\u1eabn \u0111\u1ebfn b\u1ecb t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_ma_co_quan_thue_quan_ly_truc_tiep\"><\/span><b>Sai m\u00e3 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf TNCN, c\u00e1 nh\u00e2n th\u01b0\u1eddng n\u1ed9p nh\u1ea7m c\u01a1 quan thu\u1ebf do kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang n\u01a1i c\u01b0 tr\u00fa ho\u1eb7c n\u01a1i l\u00e0m vi\u1ec7c. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, khi thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf sang qu\u1eadn\/t\u1ec9nh kh\u00e1c nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ed1t thu\u1ebf ho\u1eb7c c\u1eadp nh\u1eadt MST tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ed1c gia, t\u1edd khai g\u1eedi \u0111i s\u1ebd b\u1ecb t\u1eeb ch\u1ed1i ngay l\u1eadp t\u1ee9c. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n khi\u1ebfn bi\u00ean b\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh nhi\u1ec1u nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_dinh_danh_khong_trung_khop\"><\/span><b>Th\u00f4ng tin \u0111\u1ecbnh danh kh\u00f4ng tr\u00f9ng kh\u1edbp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, d\u1eef li\u1ec7u thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9 ho\u00e0n to\u00e0n v\u1edbi C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0. N\u1ebfu th\u00f4ng tin CCCD c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng kh\u1edbp v\u1edbi d\u1eef li\u1ec7u T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111ang qu\u1ea3n l\u00fd, h\u1ed3 s\u01a1 s\u1ebd b\u1ecb treo ho\u1eb7c t\u1eeb ch\u1ed1i ch\u1ea5p nh\u1eadn. Vi\u1ec7c x\u1eed l\u00fd l\u1ed7i n\u00e0y t\u1ed1n nhi\u1ec1u th\u1eddi gian, d\u1ec5 k\u00e9o d\u00e0i sang th\u1eddi k\u1ef3 b\u1ecb \u00e1p m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf cao h\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_khi_to_khai_bi_tu_choi_sau_ngay_het_han\"><\/span><b>Quy tr\u00ecnh x\u1eed l\u00fd khi t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i sau ng\u00e0y h\u1ebft h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8317\" aria-describedby=\"caption-attachment-8317\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8317\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue.jpg\" alt=\"Quy tr\u00ecnh x\u1eed l\u00fd khi t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i sau ng\u00e0y h\u1ebft h\u1ea1n d\u1eabn \u0111\u1ebfn ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8317\" class=\"wp-caption-text\">Quy tr\u00ecnh x\u1eed l\u00fd khi t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i sau ng\u00e0y h\u1ebft h\u1ea1n d\u1eabn \u0111\u1ebfn ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n tri\u1ec3n khai theo c\u00e1c b\u01b0\u1edbc sau \u0111\u1ec3 gi\u1ea3m thi\u1ec3u s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_nguyen_nhan_tu_thong_bao_%E2%80%9Ckhong_chap_nhan%E2%80%9D\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n t\u1eeb th\u00f4ng b\u00e1o \u201ckh\u00f4ng ch\u1ea5p nh\u1eadn\u201d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Truy c\u1eadp email ho\u1eb7c c\u1ed5ng eTax \u0111\u1ec3 t\u1ea3i th\u00f4ng b\u00e1o &#8220;Kh\u00f4ng ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed&#8221;. \u0110\u1ecdc k\u1ef9 ph\u1ea7n l\u00fd do. N\u1ebfu l\u00fd do l\u00e0 &#8220;L\u1ed7i h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng c\u1ee7a c\u01a1 quan thu\u1ebf&#8221;, b\u1ea1n c\u00f3 c\u01a1 h\u1ed9i gi\u1ea3i tr\u00ecnh \u0111\u1ec3 kh\u00f4ng b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Khac_phuc_va_nop_lai_ho_so\"><\/span><b>B\u01b0\u1edbc 2: Kh\u1eafc ph\u1ee5c v\u00e0 n\u1ed9p l\u1ea1i h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngay khi bi\u1ebft h\u1ed3 s\u01a1 b\u1ecb l\u1ed7i, h\u00e3y s\u1eeda l\u1ea1i t\u1edd khai v\u00e0 n\u1ed9p l\u1ea1i ngay l\u1eadp t\u1ee9c. Theo kinh nghi\u1ec7m x\u1eed l\u00fd th\u1ef1c t\u1ebf, n\u1ebfu th\u1eddi gian n\u1ed9p l\u1ea1i ch\u1ec9 c\u00e1ch th\u1eddi \u0111i\u1ec3m h\u1ebft h\u1ea1n t\u1eeb 1 &#8211; 3 ng\u00e0y v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh h\u1ee3p l\u00fd v\u1ec1 l\u1ed7i k\u1ef9 thu\u1eadt, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 xem x\u00e9t \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t nh\u1eb9 nh\u1ea5t (c\u1ea3nh c\u00e1o) thay v\u00ec ph\u1ea1t ti\u1ec1n. Tuy nhi\u00ean, n\u1ebfu \u0111\u1ec3 ch\u1eadm tr\u1ec5 qu\u00e1 l\u00e2u, vi\u1ec7c b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Chuan_bi_ho_so_giai_trinh\"><\/span><b>B\u01b0\u1edbc 3: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh, n\u1ebfu l\u1ed7i do kh\u00e1ch quan ho\u1eb7c do s\u1ef1 c\u1ed1 b\u1ea5t kh\u1ea3 kh\u00e1ng (nh\u01b0 l\u1ed7i m\u1ea1ng di\u1ec7n r\u1ed9ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a nh\u00e0 cung c\u1ea5p), doanh nghi\u1ec7p c\u00f3 quy\u1ec1n l\u00e0m c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh g\u1eedi Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 xin mi\u1ec5n ho\u1eb7c gi\u1ea3m m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Xu_ly_tien_cham_nop_tien_thue_neu_co\"><\/span><b>B\u01b0\u1edbc 4: X\u1eed l\u00fd ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf (n\u1ebfu c\u00f3)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi vi\u1ec7c ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u1ed3 s\u01a1, k\u1ebf to\u00e1n ph\u1ea3i t\u1ef1 t\u00ednh v\u00e0 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p cho s\u1ed1 thu\u1ebf ph\u00e1t sinh (n\u1ebfu c\u00f3). C\u00f4ng th\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u00e1p d\u1ee5ng cho n\u0103m 2026 nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p = S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam x 0.03% x S\u1ed1 ng\u00e0y<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_cua_viec_cham_nop_quyet_toan_thue\"><\/span><b>H\u1ec7 l\u1ee5y c\u1ee7a vi\u1ec7c ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh t\u1ea1i c\u00e1c doanh nghi\u1ec7p, k\u1ebf to\u00e1n th\u01b0\u1eddng ph\u1ea3i ch\u1ecbu \u00e1p l\u1ef1c r\u1ea5t l\u1edbn t\u1eeb ph\u00eda Ban l\u00e3nh \u0111\u1ea1o m\u1ed7i khi c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf ph\u00e1t sinh. Tuy nhi\u00ean, c\u00e1i gi\u00e1 m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 th\u1ef1c t\u1ebf c\u00f2n l\u1edbn h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi con s\u1ed1 hi\u1ec3n th\u1ecb tr\u00ean quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, b\u1edfi n\u00f3 k\u00e9o theo h\u00e0ng lo\u1ea1t h\u1ec7 l\u1ee5y d\u00e2y chuy\u1ec1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb: Kho\u1ea3n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p 0,03% \u0111\u1ec1u l\u00e0 chi ph\u00ed b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf TNDN. Doanh nghi\u1ec7p v\u1eeba m\u1ea5t ti\u1ec1n ph\u1ea1t, v\u1eeba ph\u1ea3i tr\u1ea3 thu\u1ebf cho ch\u00ednh kho\u1ea3n ti\u1ec1n \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1 \u0111i\u1ec3m uy t\u00edn doanh nghi\u1ec7p: Tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, nh\u1eefng doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf s\u1ebd b\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch ki\u1ec3m tra, thanh tra \u0111\u1ecbnh k\u1ef3 cao h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro v\u1ec1 d\u00f2ng ti\u1ec1n: Vi\u1ec7c ph\u00e1t sinh c\u00e1c kho\u1ea3n ph\u1ea1t b\u1ea5t ng\u1edd l\u00e0m x\u00e1o tr\u1ed9n k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_phong_ngua_rui_ro_bi_phat_trong_ky_quyet_toan_2026\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c ph\u00f2ng ng\u1eeba r\u1ee7i ro b\u1ecb ph\u1ea1t trong k\u1ef3 quy\u1ebft to\u00e1n 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u00f4ng bao gi\u1edd ph\u1ea3i nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n x\u00e2y d\u1ef1ng m\u1ed9t quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_tac_nop_truoc_10_ngay\"><\/span><b>Quy t\u1eafc n\u1ed9p tr\u01b0\u1edbc 10 ng\u00e0y<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n n\u00ean \u0111\u1eb7t m\u1ee5c ti\u00eau ho\u00e0n th\u00e0nh v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN tr\u01b0\u1edbc ng\u00e0y 20\/03 v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u01b0\u1edbc ng\u00e0y 20\/04 h\u1eb1ng n\u0103m. Kho\u1ea3ng th\u1eddi gian d\u01b0 ra 10 ng\u00e0y l\u00e0 v\u00f9ng \u0111\u1ec7m c\u1ef1c k\u1ef3 qu\u00fd gi\u00e1 \u0111\u1ec3 x\u1eed l\u00fd n\u1ebfu c\u00f3 th\u00f4ng b\u00e1o t\u1eeb ch\u1ed1i t\u1eeb h\u1ec7 th\u1ed1ng eTax, tr\u00e1nh tuy\u1ec7t \u0111\u1ed1i nguy c\u01a1 b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_trang_thai_ho_so_sau_24_gio\"><\/span><b>Ki\u1ec3m tra tr\u1ea1ng th\u00e1i h\u1ed3 s\u01a1 sau 24 gi\u1edd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi n\u1ed9p v\u00e0 c\u00f3 th\u00f4ng b\u00e1o b\u01b0\u1edbc 1, k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 th\u00f3i quen ki\u1ec3m tra l\u1ea1i tr\u1ea1ng th\u00e1i h\u1ed3 s\u01a1 sau 24 gi\u1edd. \u0110\u1eebng bao gi\u1edd m\u1eb7c \u0111\u1ecbnh r\u1eb1ng g\u1eedi \u0111\u01b0\u1ee3c file l\u00ean l\u00e0 \u0111\u00e3 xong. Ch\u1ec9 khi h\u1ed3 s\u01a1 chuy\u1ec3n sang tr\u1ea1ng th\u00e1i &#8220;C\u01a1 quan thu\u1ebf \u0111\u00e3 ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1&#8221;, r\u1ee7i ro b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf m\u1edbi kh\u00f4ng x\u1ea3y ra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_kip_thoi_thay_doi_chinh_sach\"><\/span><b>C\u1eadp nh\u1eadt k\u1ecbp th\u1eddi thay \u0111\u1ed5i ch\u00ednh s\u00e1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 m\u1eabu bi\u1ec3u c\u00f3 th\u1ec3 thay \u0111\u1ed5i \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi (n\u1ebfu c\u00f3). K\u1ebf to\u00e1n c\u1ea7n tham gia c\u00e1c bu\u1ed5i t\u1eadp hu\u1ea5n c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c theo d\u00f5i c\u00e1c website chuy\u00ean ng\u00e0nh uy t\u00edn \u0111\u1ec3 c\u1eadp nh\u1eadt m\u1eabu bi\u1ec3u, tr\u00e1nh l\u1ed7i sai \u0111\u1ecbnh d\u1ea1ng d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb t\u1eeb ch\u1ed1i h\u1ed3 s\u01a1 v\u00e0 b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_du_lieu_nhan_su_dinh_ky\"><\/span><b>R\u00e0 so\u00e1t d\u1eef li\u1ec7u nh\u00e2n s\u1ef1 \u0111\u1ecbnh k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n, h\u00e3y y\u00eau c\u1ea7u b\u1ed9 ph\u1eadn HR cung c\u1ea5p danh s\u00e1ch CCCD m\u1edbi nh\u1ea5t c\u1ee7a nh\u00e2n vi\u00ean, th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t v\u00e0 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf k\u1ecbp th\u1eddi. Vi\u1ec7c d\u1eef li\u1ec7u s\u1ea1ch ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n \u0111i qua b\u1ed9 l\u1ecdc c\u1ee7a h\u1ec7 th\u1ed1ng eTax m\u1ed9t c\u00e1ch tr\u01a1n tru, lo\u1ea1i b\u1ecf nguy c\u01a1 b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf do l\u1ed7i sai l\u1ec7ch th\u00f4ng tin \u0111\u1ecbnh danh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c ki\u1ec3m so\u00e1t r\u1ee7i ro h\u1ed3 s\u01a1 ho\u1eb7c thi\u1ebfu nh\u00e2n s\u1ef1 chuy\u00ean tr\u00e1ch, vi\u1ec7c l\u1ef1a ch\u1ecdn<\/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 s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u. \u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n uy t\u00edn chuy\u00ean cho <\/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;\"> kh\u00f4ng ch\u1ec9 gi\u00fap r\u00e0 so\u00e1t t\u1edd khai chu\u1ea9n x\u00e1c m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh hi\u1ec7u qu\u1ea3, gi\u00fap doanh nghi\u1ec7p ho\u00e0n to\u00e0n y\u00ean t\u00e2m tr\u01b0\u1edbc m\u1ed7i k\u1ef3 quy\u1ebft to\u00e1n.<\/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;\">Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, vi\u1ec7c t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i kh\u00f4ng c\u00f2n l\u00e0 l\u1ed7i k\u1ef9 thu\u1eadt \u0111\u01a1n thu\u1ea7n m\u00e0 l\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd th\u1ef1c s\u1ef1. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf v\u1ec1 \u0111\u1ecbnh d\u1ea1ng, d\u1eef li\u1ec7u hay quy tr\u00ecnh c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf, k\u00e9o theo chi ph\u00ed kh\u00f4ng \u0111\u00e1ng c\u00f3 v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn tu\u00e2n th\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, thay v\u00ec x\u1eed l\u00fd khi s\u1ef1 vi\u1ec7c \u0111\u00e3 x\u1ea3y ra, k\u1ebf to\u00e1n c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t ngay t\u1eeb \u0111\u1ea7u: N\u1ed9p h\u1ed3 s\u01a1 s\u1edbm, theo d\u00f5i tr\u1ea1ng th\u00e1i \u0111\u1ebfn khi \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn v\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh r\u00e0 so\u00e1t d\u1eef li\u1ec7u ch\u1eb7t ch\u1ebd. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 c\u00e1ch gi\u1ea3m thi\u1ec3u r\u1ee7i ro, m\u00e0 c\u00f2n l\u00e0 ti\u00eau chu\u1ea9n b\u1eaft bu\u1ed9c c\u1ee7a m\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n!<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/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\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\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>Ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf khi t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i l\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd kh\u00e1 th\u01b0\u1eddng xuy\u00ean trong th\u1ef1c t\u1ebf nh\u01b0ng th\u01b0\u1eddng k\u1ebf to\u00e1n hay ch\u1ee7 quan trong k\u1ef3 quy\u1ebft to\u00e1n d\u1eabn \u0111\u1ebfn t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i v\u00e0 ch\u1eadm n\u1ed9p. Tr\u00ean th\u1ef1c t\u1ebf, d\u00f9 \u0111\u00e3 g\u1eedi h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n, n\u1ebfu [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8316,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8315","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\/8315","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=8315"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8315\/revisions"}],"predecessor-version":[{"id":8319,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8315\/revisions\/8319"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8316"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}