{"id":9316,"date":"2026-07-22T17:07:22","date_gmt":"2026-07-22T10:07:22","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9316"},"modified":"2026-07-22T17:07:22","modified_gmt":"2026-07-22T10:07:22","slug":"cong-van-4812-ct-qltt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-4812-ct-qltt\/","title":{"rendered":"Official Document 4812\/CT-QLTT: New points in Circular 94\/2026 on tax risk management."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 14\/7\/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-4812-ct-qltt-2026-cua-cuc-thue-gioi-thieu-diem-moi-va-trien-khai-thong-tu-94-2026-tt-btc-440566-d6.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 4812\/CT-QLTT<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> g\u1eedi t\u1edbi c\u00e1c C\u1ee5c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1, Chi c\u1ee5c Thu\u1ebf doanh nghi\u1ec7p l\u1edbn v\u00e0 Chi c\u1ee5c Thu\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, nh\u1eb1m gi\u1edbi thi\u1ec7u v\u00e0 tri\u1ec3n khai th\u1ef1c hi\u1ec7n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-94-2026-TT-BTC-quan-ly-tuan-thu-quan-ly-rui-ro-trong-quan-ly-thue-713729.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng c\u01a1 quan thu\u1ebf, \u0111\u1ed3ng th\u1eddi t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch th\u1ee9c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p, t\u01b0\u01a1ng t\u00e1c v\u1edbi c\u01a1 quan thu\u1ebf trong th\u1eddi gian t\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 k\u1ebf to\u00e1n, vi\u1ec7c n\u1eafm b\u1eaft s\u1edbm n\u1ed9i dung C\u00f4ng v\u0103n 4812\/CT-QLTT kh\u00f4ng ch\u1ec9 gi\u00fap c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ph\u00e1p lu\u1eadt thu\u1ebf m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh k\u00ea khai, qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 thu\u1ebf n\u1ed9i b\u1ed9, tr\u00e1nh b\u1ecb x\u1ebfp v\u00e0o nh\u00f3m r\u1ee7i ro cao khi c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd m\u1edbi. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 b\u00e1m s\u00e1t n\u1ed9i dung g\u1ed1c c\u1ee7a C\u00f4ng v\u0103n 4812\/CT-QLTT c\u00f9ng Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m, gi\u00fap b\u1ea1n \u0111\u1ecdc c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, ch\u00ednh x\u00e1c v\u1ec1 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2026.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">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\/cong-van-4812-ct-qltt\/#Can_cu_ban_hanh_va_muc_dich_cua_Cong_van_4812CT-QLTT\" >C\u0103n c\u1ee9 ban h\u00e0nh v\u00e0 m\u1ee5c \u0111\u00edch c\u1ee7a C\u00f4ng v\u0103n 4812\/CT-QLTT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-4812-ct-qltt\/#Muc_dich_ban_hanh_Cong_van\" >M\u1ee5c \u0111\u00edch ban h\u00e0nh C\u00f4ng v\u0103n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-4812-ct-qltt\/#Co_so_phap_ly_cua_Cong_van_4812CT-QLTT\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 4812\/CT-QLTT<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-4812-ct-qltt\/#Thong_tu_942026TT-BTC_Van_ban_trong_tam_duoc_de_cap_trong_Cong_van_4812CT-QLTT\" >Th\u00f4ng t\u01b0 94\/2026\/TT-BTC: V\u0103n b\u1ea3n tr\u1ecdng t\u00e2m \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong C\u00f4ng v\u0103n 4812\/CT-QLTT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-4812-ct-qltt\/#Pham_vi_dieu_chinh_mo_rong\" >Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh m\u1edf r\u1ed9ng<\/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\/cong-van-4812-ct-qltt\/#Nhung_diem_moi_duoc_neu_trong_Cong_van_4812CT-QLTT_so_voi_quy_dinh_cu\" >Nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c n\u00eau trong C\u00f4ng v\u0103n 4812\/CT-QLTT so v\u1edbi quy \u0111\u1ecbnh c\u0169<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-4812-ct-qltt\/#Thay_doi_cach_tiep_can_Tu_quan_ly_rui_ro_sang_quan_ly_tuan_thu_va_quan_ly_rui_ro\" >Thay \u0111\u1ed5i c\u00e1ch ti\u1ebfp c\u1eadn: T\u1eeb qu\u1ea3n l\u00fd r\u1ee7i ro sang qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-4812-ct-qltt\/#Diem_moi_ve_khai_niem_nguyen_tac_va_cong_cu_quan_ly\" >\u0110i\u1ec3m m\u1edbi v\u1ec1 kh\u00e1i ni\u1ec7m, nguy\u00ean t\u1eafc v\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd<\/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\/cong-van-4812-ct-qltt\/#Diem_moi_ve_phan_loai_tuan_thu_va_co_che_nang_cao_tuan_thu\" >\u0110i\u1ec3m m\u1edbi v\u1ec1 ph\u00e2n lo\u1ea1i tu\u00e2n th\u1ee7 v\u00e0 c\u01a1 ch\u1ebf n\u00e2ng cao tu\u00e2n th\u1ee7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-4812-ct-qltt\/#Diem_moi_ve_phan_loai_rui_ro_theo_tung_nghiep_vu_quan_ly_thue\" >\u0110i\u1ec3m m\u1edbi v\u1ec1 ph\u00e2n lo\u1ea1i r\u1ee7i ro theo t\u1eebng nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf<\/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\/cong-van-4812-ct-qltt\/#Vi_sao_ke_toan_va_doanh_nghiep_can_dac_biet_luu_y_Cong_van_4812CT-QLTT\" >V\u00ec sao k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd C\u00f4ng v\u0103n 4812\/CT-QLTT<\/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\/cong-van-4812-ct-qltt\/#Ke_toan_nen_lam_gi_sau_khi_Cong_van_4812CT-QLTT_duoc_ban_hanh\" >K\u1ebf to\u00e1n n\u00ean l\u00e0m g\u00ec sau khi C\u00f4ng v\u0103n 4812\/CT-QLTT \u0111\u01b0\u1ee3c ban h\u00e0nh?<\/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\/cong-van-4812-ct-qltt\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-4812-ct-qltt\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-4812-ct-qltt\/#Cau_hoi_thuong_gap_ve_Cong_van_4812CT-QLTT\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 4812\/CT-QLTT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-4812-ct-qltt\/#Cong_van_4812CT-QLTT_co_hieu_luc_tu_khi_nao\" >C\u00f4ng v\u0103n 4812\/CT-QLTT c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/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\/cong-van-4812-ct-qltt\/#Doanh_nghiep_co_the_theo_doi_muc_do_tuan_thu_rui_ro_thue_cua_minh_o_dau\" >Doanh nghi\u1ec7p c\u00f3 th\u1ec3 theo d\u00f5i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7, r\u1ee7i ro thu\u1ebf c\u1ee7a m\u00ecnh \u1edf \u0111\u00e2u?<\/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\/cong-van-4812-ct-qltt\/#Doanh_nghiep_bi_xep_hang_rui_ro_cao_thi_anh_huong_gi_den_viec_su_dung_hoa_don_dien_tu\" >Doanh nghi\u1ec7p b\u1ecb x\u1ebfp h\u1ea1ng r\u1ee7i ro cao th\u00ec \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-4812-ct-qltt\/#Cong_van_4812CT-QLTT_co_ap_dung_cho_ho_so_hoan_thue_gia_tri_gia_tang_khong\" >C\u00f4ng v\u0103n 4812\/CT-QLTT c\u00f3 \u00e1p d\u1ee5ng cho h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-4812-ct-qltt\/#Co_bao_nhieu_muc_phan_loai_rui_ro_trong_tung_nghiep_vu_quan_ly_thue\" >C\u00f3 bao nhi\u00eau m\u1ee9c ph\u00e2n lo\u1ea1i r\u1ee7i ro trong t\u1eebng nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_ban_hanh_va_muc_dich_cua_Cong_van_4812CT-QLTT\"><\/span><b>C\u0103n c\u1ee9 ban h\u00e0nh v\u00e0 m\u1ee5c \u0111\u00edch c\u1ee7a C\u00f4ng v\u0103n 4812\/CT-QLTT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_dich_ban_hanh_Cong_van\"><\/span><b>M\u1ee5c \u0111\u00edch ban h\u00e0nh C\u00f4ng v\u0103n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 4812\/CT-QLTT l\u00e0 \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p kh\u1ea9n tr\u01b0\u01a1ng nghi\u00ean c\u1ee9u, th\u1ef1c hi\u1ec7n, \u0111\u1ed3ng th\u1eddi tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn n\u1ed9i dung Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC t\u1edbi c\u00f4ng ch\u1ee9c thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eb1m tri\u1ec3n khai thi h\u00e0nh th\u1ed1ng nh\u1ea5t tr\u00ean to\u00e0n qu\u1ed1c. N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 v\u0103n b\u1ea3n mang t\u00ednh ch\u1ea5t h\u01b0\u1edbng d\u1eabn n\u1ed9i b\u1ed9 ng\u00e0nh thu\u1ebf nh\u01b0ng c\u00f3 gi\u00e1 tr\u1ecb tham kh\u1ea3o r\u1ea5t l\u1edbn \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n, b\u1edfi n\u00f3 t\u00f3m l\u01b0\u1ee3c m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng nh\u1ea5t trong ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_cua_Cong_van_4812CT-QLTT\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 4812\/CT-QLTT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong C\u00f4ng v\u0103n 4812\/CT-QLTT \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean c\u01a1 s\u1edf Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 01\/7\/2026, d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216541&amp;classid=1&amp;orggroupid=1\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a Ch\u00ednh ph\u1ee7. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd xuy\u00ean su\u1ed1t, quy\u1ebft \u0111\u1ecbnh to\u00e0n b\u1ed9 \u0111\u1ecbnh h\u01b0\u1edbng thay \u0111\u1ed5i trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong v\u0103n b\u1ea3n n\u00e0y.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_942026TT-BTC_Van_ban_trong_tam_duoc_de_cap_trong_Cong_van_4812CT-QLTT\"><\/span><b>Th\u00f4ng t\u01b0 94\/2026\/TT-BTC: V\u0103n b\u1ea3n tr\u1ecdng t\u00e2m \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong C\u00f4ng v\u0103n 4812\/CT-QLTT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung C\u00f4ng v\u0103n 4812\/CT-QLTT, Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, \u0111\u1ed3ng th\u1eddi thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 31\/2021\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf tr\u01b0\u1edbc \u0111\u00e2y. Vi\u1ec7c thay th\u1ebf to\u00e0n b\u1ed9 v\u0103n b\u1ea3n, thay v\u00ec ch\u1ec9 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u kho\u1ea3n, cho th\u1ea5y m\u1ee9c \u0111\u1ed9 thay \u0111\u1ed5i c\u0103n b\u1ea3n trong t\u01b0 duy qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng t\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh_mo_rong\"><\/span><b>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh m\u1edf r\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 4812\/CT-QLTT nh\u1ea5n m\u1ea1nh l\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC kh\u00f4ng c\u00f2n gi\u1edbi h\u1ea1n \u1edf &#8220;\u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf&#8221; nh\u01b0 tr\u01b0\u1edbc, m\u00e0 m\u1edf r\u1ed9ng th\u00e0nh &#8220;qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf&#8221;. S\u1ef1 thay \u0111\u1ed5i t\u00ean g\u1ecdi n\u00e0y ph\u1ea3n \u00e1nh c\u00e1ch ti\u1ebfp c\u1eadn to\u00e0n di\u1ec7n h\u01a1n, ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2025 v\u00e0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 n\u00f3i, C\u00f4ng v\u0103n 4812\/CT-QLTT ch\u00ednh l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn tri\u1ec3n khai th\u1ef1c t\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC t\u1edbi to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng c\u01a1 quan thu\u1ebf, \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t v\u00e0 \u0111\u1ed3ng b\u1ed9 trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng tr\u00ean ph\u1ea1m vi c\u1ea3 n\u01b0\u1edbc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_duoc_neu_trong_Cong_van_4812CT-QLTT_so_voi_quy_dinh_cu\"><\/span><b>Nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c n\u00eau trong C\u00f4ng v\u0103n 4812\/CT-QLTT so v\u1edbi quy \u0111\u1ecbnh c\u0169<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9317\" aria-describedby=\"caption-attachment-9317\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9317\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4812_CT-QLTT-cap-nhat-diem-moi-cua-Thong-tu-94.jpg\" alt=\"C\u00f4ng v\u0103n 4812\/CT-QLTT c\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 94\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4812_CT-QLTT-cap-nhat-diem-moi-cua-Thong-tu-94.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4812_CT-QLTT-cap-nhat-diem-moi-cua-Thong-tu-94-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4812_CT-QLTT-cap-nhat-diem-moi-cua-Thong-tu-94-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4812_CT-QLTT-cap-nhat-diem-moi-cua-Thong-tu-94-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4812_CT-QLTT-cap-nhat-diem-moi-cua-Thong-tu-94-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9317\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 4812\/CT-QLTT c\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 94<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n n\u1ed9i dung tr\u1ecdng t\u00e2m m\u00e0 C\u00f4ng v\u0103n 4812\/CT-QLTT \u0111\u1ec1 c\u1eadp ch\u00ednh l\u00e0 nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC so v\u1edbi Th\u00f4ng t\u01b0 s\u1ed1 31\/2021\/TT-BTC. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c nh\u00f3m thay \u0111\u1ed5i ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m c\u00f4ng v\u0103n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_cach_tiep_can_Tu_quan_ly_rui_ro_sang_quan_ly_tuan_thu_va_quan_ly_rui_ro\"><\/span><b>Thay \u0111\u1ed5i c\u00e1ch ti\u1ebfp c\u1eadn: T\u1eeb qu\u1ea3n l\u00fd r\u1ee7i ro sang qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 4812\/CT-QLTT, Th\u00f4ng t\u01b0 s\u1ed1 31\/2021\/TT-BTC tr\u01b0\u1edbc \u0111\u00e2y x\u00e2y d\u1ef1ng khung qu\u1ea3n l\u00fd r\u1ee7i ro xoay quanh ba n\u1ed9i dung ch\u00ednh:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp, x\u1eed l\u00fd th\u00f4ng tin;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 v\u00e0 ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng m\u1ee9c r\u1ee7i ro.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh v\u1ec1 tu\u00e2n th\u1ee7 trong v\u0103n b\u1ea3n c\u0169 ch\u1ee7 y\u1ebfu ch\u1ec9 \u0111\u00f3ng vai tr\u00f2 ph\u1ee5c v\u1ee5 cho vi\u1ec7c ph\u00e2n lo\u1ea1i r\u1ee7i ro v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra, thanh tra, ho\u00e0n thu\u1ebf, qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd thu\u1ebf, qu\u1ea3n l\u00fd n\u1ee3 thu\u1ebf, qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC, theo tinh th\u1ea7n C\u00f4ng v\u0103n 4812\/CT-QLTT, k\u1ebf th\u1eeba c\u00e1ch ti\u1ebfp c\u1eadn qu\u1ea3n l\u00fd r\u1ee7i ro nh\u01b0ng b\u1ed5 sung, n\u00e2ng c\u1ea5p th\u00e0nh m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro th\u1ed1ng nh\u1ea5t, v\u1edbi c\u00e1c \u0111i\u1ec3m n\u1ed5i b\u1eadt sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 ri\u00eang bi\u1ec7t, c\u00f3 ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p n\u00e2ng cao tu\u00e2n th\u1ee7 cho t\u1eebng nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Coi k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i tu\u00e2n th\u1ee7 l\u00e0 y\u1ebfu t\u1ed1 \u0111\u1ea7u v\u00e0o kh\u00f4ng th\u1ec3 thi\u1ebfu cho vi\u1ec7c ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro trong t\u1eebng nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eafn k\u1ebft ch\u1eb7t ch\u1ebd qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u1edbi l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m tra, gi\u00e1m s\u00e1t tr\u1ecdng \u0111i\u1ec3m, qu\u1ea3n l\u00fd n\u1ee3, ho\u00e0n thu\u1ebf, mi\u1ec5n gi\u1ea3m, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u1eb1m n\u00e2ng cao hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, tinh th\u1ea7n xuy\u00ean su\u1ed1t c\u1ee7a C\u00f4ng v\u0103n 4812\/CT-QLTT l\u00e0 chuy\u1ec3n tr\u1ecdng t\u00e2m t\u1eeb &#8220;ch\u1ec9 qu\u1ea3n l\u00fd r\u1ee7i ro&#8221; sang &#8220;qu\u1ea3n l\u00fd h\u00e0nh vi tu\u00e2n th\u1ee7, \u0111\u1ed3ng th\u1eddi qu\u1ea3n l\u00fd r\u1ee7i ro&#8221; m\u1ed9t b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong t\u01b0 duy qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_khai_niem_nguyen_tac_va_cong_cu_quan_ly\"><\/span><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 kh\u00e1i ni\u1ec7m, nguy\u00ean t\u1eafc v\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_9318\" aria-describedby=\"caption-attachment-9318\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9318\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-tiet-diem-moi-theo-Cong-van-4812_CT-QLTT.jpg\" alt=\"Chi ti\u1ebft \u0111i\u1ec3m m\u1edbi theo C\u00f4ng v\u0103n 4812\/CT-QLTT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-tiet-diem-moi-theo-Cong-van-4812_CT-QLTT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-tiet-diem-moi-theo-Cong-van-4812_CT-QLTT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-tiet-diem-moi-theo-Cong-van-4812_CT-QLTT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-tiet-diem-moi-theo-Cong-van-4812_CT-QLTT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-tiet-diem-moi-theo-Cong-van-4812_CT-QLTT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9318\" class=\"wp-caption-text\">Chi ti\u1ebft \u0111i\u1ec3m m\u1edbi theo C\u00f4ng v\u0103n 4812\/CT-QLTT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>V\u1ec1 kh\u00e1i ni\u1ec7m:<\/b><span style=\"font-weight: 400;\"> N\u1ed9i dung Ph\u1ee5 l\u1ee5c k\u00e8m theo C\u00f4ng v\u0103n 4812\/CT-QLTT cho bi\u1ebft Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC \u0111\u00e3 r\u00e0 so\u00e1t, chu\u1ea9n h\u00f3a v\u00e0 m\u1edf r\u1ed9ng h\u1ec7 th\u1ed1ng kh\u00e1i ni\u1ec7m theo h\u01b0\u1edbng hi\u1ec7n \u0111\u1ea1i h\u00f3a, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung kh\u00e1i ni\u1ec7m &#8220;th\u00f4ng tin qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf&#8221;, nh\u1ea5n m\u1ea1nh d\u1eef li\u1ec7u v\u1ec1 thu\u1ebf, d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn thu\u1ebf v\u00e0 d\u1eef li\u1ec7u v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf thu th\u1eadp, x\u1eed l\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u1ea3 tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m r\u00f5 kh\u00e1i ni\u1ec7m m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf, ti\u00eau ch\u00ed, ch\u1ec9 s\u1ed1 \u0111\u00e1nh gi\u00e1 v\u00e0 ph\u00e2n lo\u1ea1i m\u1ee9c tu\u00e2n th\u1ee7; m\u1ee9c \u0111\u1ed9 r\u1ee7i ro, ti\u00eau ch\u00ed v\u00e0 ch\u1ec9 s\u1ed1 \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung kh\u00e1i ni\u1ec7m Ph\u00e2n h\u1ec7 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro thu\u1ebf, m\u1ed9t ph\u00e2n h\u1ec7 chuy\u00ean ng\u00e0nh trong H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb thu\u1ebf, ph\u1ee5c v\u1ee5 thu th\u1eadp, x\u1eed l\u00fd, ph\u00e2n t\u00edch th\u00f4ng tin, ch\u1ea5m \u0111i\u1ec3m, ph\u00e2n lo\u1ea1i, c\u1ea3nh b\u00e1o v\u00e0 h\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung kh\u00e1i ni\u1ec7m S\u1ed5 \u0111\u0103ng k\u00fd r\u1ee7i ro, c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u00f4ng tin v\u1ec1 c\u00e1c r\u1ee7i ro tr\u00ean Ph\u00e2n h\u1ec7 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u1ec1 nguy\u00ean t\u1eafc:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng v\u0103n 4812\/CT-QLTT n\u00eau r\u00f5 Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC k\u1ebf th\u1eeba nguy\u00ean t\u1eafc b\u1ea3o \u0111\u1ea3m hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf, khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 nguy\u1ec7n tu\u00e2n th\u1ee7, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung, nh\u1ea5n m\u1ea1nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd r\u1ee7i ro ph\u1ea3i b\u1ea3o \u0111\u1ea3m kh\u00e1ch quan, minh b\u1ea1ch, \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed gi\u1eefa c\u00e1c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01afu ti\u00ean \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 d\u1eef li\u1ec7u l\u1edbn, h\u1ecdc m\u00e1y, tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a kh\u00e2u thu th\u1eadp, x\u1eed l\u00fd, ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 v\u00e0 ph\u00e2n lo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn, theo d\u00f5i, truy v\u1ebft \u0111\u01b0\u1ee3c v\u00e0 s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch n\u00e2ng cao tu\u00e2n th\u1ee7, k\u1ebf ho\u1ea1ch ki\u1ec3m tra, gi\u00e1m s\u00e1t tr\u1ecdng \u0111i\u1ec3m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u1ec1 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd:<\/b><span style=\"font-weight: 400;\"> Theo C\u00f4ng v\u0103n 4812\/CT-QLTT, Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC quy \u0111\u1ecbnh r\u00f5 Ph\u00e2n h\u1ec7 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c thu th\u1eadp, chu\u1ea9n h\u00f3a, x\u1eed l\u00fd, ph\u00e2n t\u00edch d\u1eef li\u1ec7u; \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro; qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7, h\u1ed3 s\u01a1 r\u1ee7i ro; h\u1ed7 tr\u1ee3 c\u1ea3nh b\u00e1o, \u0111\u1ec1 xu\u1ea5t bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd; theo d\u00f5i, truy v\u1ebft v\u00e0 ph\u1ea3n h\u1ed3i k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n. \u0110\u00e1ng l\u01b0u \u00fd, k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1, c\u1ea3nh b\u00e1o v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u1ee7a Ph\u00e2n h\u1ec7 ch\u1ec9 l\u00e0 c\u0103n c\u1ee9 h\u1ed7 tr\u1ee3, kh\u00f4ng thay th\u1ebf tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_phan_loai_tuan_thu_va_co_che_nang_cao_tuan_thu\"><\/span><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 ph\u00e2n lo\u1ea1i tu\u00e2n th\u1ee7 v\u00e0 c\u01a1 ch\u1ebf n\u00e2ng cao tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4812\/CT-QLTT cho bi\u1ebft Th\u00f4ng t\u01b0 s\u1ed1 31\/2021\/TT-BTC tr\u01b0\u1edbc \u0111\u00e2y ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo 4 m\u1ee9c: tu\u00e2n th\u1ee7 cao, tu\u00e2n th\u1ee7 trung b\u00ecnh, tu\u00e2n th\u1ee7 th\u1ea5p v\u00e0 kh\u00f4ng tu\u00e2n th\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC v\u1eabn gi\u1eef c\u01a1 c\u1ea5u 04 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 nh\u01b0ng \u0111i\u1ec1u ch\u1ec9nh thu\u1eadt ng\u1eef nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c 1: Tu\u00e2n th\u1ee7 t\u1ed1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c 2: Tu\u00e2n th\u1ee7 trung b\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c 3: Tu\u00e2n th\u1ee7 th\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c 4: Kh\u00f4ng tu\u00e2n th\u1ee7.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd m\u00e0 C\u00f4ng v\u0103n l\u00e0m r\u00f5 \u00e0 k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i tu\u00e2n th\u1ee7 theo Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ph\u00e2n lo\u1ea1i r\u1ee7i ro, m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xem x\u00e9t, l\u1ef1a ch\u1ecdn, khen th\u01b0\u1edfng v\u00e0 \u01b0u ti\u00ean trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tu\u00e2n th\u1ee7 t\u1ed1t, theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch n\u00e2ng cao tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi m\u1ecdi m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7, th\u00f4ng qua c\u00e1c bi\u1ec7n ph\u00e1p: ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan, t\u1ed5 ch\u1ee9c li\u00ean quan; \u0111\u1ea9y m\u1ea1nh tuy\u00ean truy\u1ec1n, h\u1ed7 tr\u1ee3, h\u1ed9i ngh\u1ecb \u0111\u1ed1i tho\u1ea1i, t\u1eadp hu\u1ea5n; nghi\u00ean c\u1ee9u \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i ch\u00ednh s\u00e1ch, \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c; t\u0103ng c\u01b0\u1eddng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ec3 gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, C\u00f4ng v\u0103n 4812\/CT-QLTT n\u00eau r\u00f5 c\u01a1 quan thu\u1ebf s\u1ebd t\u0103ng c\u01b0\u1eddng th\u1ef1c hi\u1ec7n c\u1ea3nh b\u00e1o s\u1edbm, khuy\u1ebfn ngh\u1ecb tu\u00e2n th\u1ee7, h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf r\u00e0 so\u00e1t, t\u1ef1 kh\u1eafc ph\u1ee5c sai s\u00f3t, n\u00e2ng cao m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n; \u0111\u1ed3ng th\u1eddi t\u1eadp trung ngu\u1ed3n l\u1ef1c ki\u1ec3m tra, gi\u00e1m s\u00e1t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro ho\u1eb7c d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Vi\u1ec7c gi\u00e1m s\u00e1t, \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch n\u00e2ng cao tu\u00e2n th\u1ee7 s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c \u0111\u1ecbnh k\u1ef3, so s\u00e1nh k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf v\u1edbi m\u1ee5c ti\u00eau \u0111\u1eb7t ra v\u00e0 c\u1eadp nh\u1eadt S\u1ed5 \u0111\u0103ng k\u00fd r\u1ee7i ro.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_phan_loai_rui_ro_theo_tung_nghiep_vu_quan_ly_thue\"><\/span><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 ph\u00e2n lo\u1ea1i r\u1ee7i ro theo t\u1eebng nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 4812\/CT-QLTT, Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC th\u1ed1ng nh\u1ea5t ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong t\u1eebng nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf theo 3 m\u1ee9c: r\u1ee7i ro cao, r\u1ee7i ro trung b\u00ecnh, r\u1ee7i ro th\u1ea5p, k\u1ebft h\u1ee3p v\u1edbi k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf theo \u0110i\u1ec1u 10 c\u1ee7a Th\u00f4ng t\u01b0. C\u1ee5 th\u1ec3, m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 c\u00f3 quy \u0111\u1ecbnh m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u0103ng k\u00fd thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> B\u1ed5 sung vi\u1ec7c ph\u00e2n lo\u1ea1i r\u1ee7i ro v\u00e0 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro cao th\u1ef1c hi\u1ec7n ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15; r\u1ee7i ro trung b\u00ecnh v\u00e0 r\u1ee7i ro th\u1ea5p \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u0111\u00f4n \u0111\u1ed1c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc khi gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u00e0n thu\u1ebf, kho\u1ea3n thu kh\u00e1c:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh ri\u00eang ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ho\u00e0n c\u00e1c kho\u1ea3n thu kh\u00e1c; b\u1ed5 sung vi\u1ec7c \u0111\u00e1nh gi\u00e1 ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro tr\u00ean c\u01a1 s\u1edf k\u1ebf th\u1eeba k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m tra ho\u00e0n thu\u1ebf c\u1ee7a k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1; c\u01a1 ch\u1ebf t\u1ea1m d\u1eebng s\u1ed1 ti\u1ec1n ho\u00e0n c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc l\u1ef1a ch\u1ecdn t\u1ed1i \u0111a 90% tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra theo k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch r\u1ee7i ro v\u00e0 t\u1ed1i \u0111a 10% l\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean, nh\u01b0ng r\u00e0ng bu\u1ed9c ch\u1eb7t ch\u1ebd h\u01a1n vi\u1ec7c tr\u00e1nh ch\u1ed3ng ch\u00e9o v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra kh\u00e1c theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mi\u1ec5n, gi\u1ea3m thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> B\u1ed5 sung quy \u0111\u1ecbnh ri\u00eang v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro trong x\u1eed l\u00fd h\u1ed3 s\u01a1 mi\u1ec5n, gi\u1ea3m; h\u1ed3 s\u01a1 r\u1ee7i ro cao ph\u1ea3i ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh; h\u1ed3 s\u01a1 r\u1ee7i ro trung b\u00ecnh, th\u1ea5p \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft theo tr\u00ecnh t\u1ef1, \u0111\u1ed3ng th\u1eddi theo d\u00f5i, ki\u1ec3m tra khi c\u00f3 d\u1ea5u hi\u1ec7u ph\u00e1t sinh r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb:<\/b><span style=\"font-weight: 400;\"> Trong b\u1ed1i c\u1ea3nh \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP, Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC quy \u0111\u1ecbnh vi\u1ec7c ph\u00e2n lo\u1ea1i r\u1ee7i ro trong s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro cao c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ho\u1eb7c \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4812\/CT-QLTT c\u0169ng nh\u1ea5n m\u1ea1nh y\u00eau c\u1ea7u b\u00e1o c\u00e1o, ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean, \u0111\u1ecbnh k\u1ef3 6 th\u00e1ng, h\u1eb1ng n\u0103m, v\u00e0 theo y\u00eau c\u1ea7u nghi\u1ec7p v\u1ee5, nh\u1eb1m \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng, hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u00e3 tri\u1ec3n khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_ke_toan_va_doanh_nghiep_can_dac_biet_luu_y_Cong_van_4812CT-QLTT\"><\/span><b>V\u00ec sao k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd C\u00f4ng v\u0103n 4812\/CT-QLTT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9319\" aria-describedby=\"caption-attachment-9319\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9319\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-ke-toan-va-doanh-nghiep-can-dac-biet-luu-y-Cong-van-4812_CT-QLTT.jpg\" alt=\"V\u00ec sao k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd C\u00f4ng v\u0103n 4812\/CT-QLTT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-ke-toan-va-doanh-nghiep-can-dac-biet-luu-y-Cong-van-4812_CT-QLTT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-ke-toan-va-doanh-nghiep-can-dac-biet-luu-y-Cong-van-4812_CT-QLTT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-ke-toan-va-doanh-nghiep-can-dac-biet-luu-y-Cong-van-4812_CT-QLTT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-ke-toan-va-doanh-nghiep-can-dac-biet-luu-y-Cong-van-4812_CT-QLTT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-ke-toan-va-doanh-nghiep-can-dac-biet-luu-y-Cong-van-4812_CT-QLTT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9319\" class=\"wp-caption-text\">V\u00ec sao k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd C\u00f4ng v\u0103n 4812\/CT-QLTT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e9t tr\u00ean g\u00f3c \u0111\u1ed9 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, nh\u1eefng thay \u0111\u1ed5i \u0111\u01b0\u1ee3c n\u00eau trong C\u00f4ng v\u0103n 4812\/CT-QLTT c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0 s\u00e2u r\u1ed9ng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p tr\u00ean nhi\u1ec1u kh\u00eda c\u1ea1nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, vi\u1ec7c ph\u00e2n lo\u1ea1i r\u1ee7i ro theo t\u1eebng nghi\u1ec7p v\u1ee5, t\u1eeb \u0111\u0103ng k\u00fd thu\u1ebf, ho\u00e0n thu\u1ebf, mi\u1ec5n gi\u1ea3m thu\u1ebf \u0111\u1ebfn qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c m\u1ecdi thao t\u00e1c k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 c\u1ee7a k\u1ebf to\u00e1n \u0111\u1ec1u c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o cho h\u1ec7 th\u1ed1ng ch\u1ea5m \u0111i\u1ec3m tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro. M\u1ed9t sai s\u00f3t nh\u1ecf trong h\u1ed3 s\u01a1, n\u1ebfu l\u1eb7p l\u1ea1i nhi\u1ec1u l\u1ea7n, c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb x\u1ebfp v\u00e0o nh\u00f3m r\u1ee7i ro cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng ph\u00e2n lo\u1ea1i r\u1ee7i ro \u0111\u1eb7t ra y\u00eau c\u1ea7u cao h\u01a1n v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi trong vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u. Doanh nghi\u1ec7p r\u1ee7i ro cao c\u00f3 th\u1ec3 b\u1ecb h\u1ea1n ch\u1ebf quy\u1ec1n \u0111\u0103ng k\u00fd ho\u1eb7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, \u1edf chi\u1ec1u ng\u01b0\u1ee3c l\u1ea1i, C\u00f4ng v\u0103n 4812\/CT-QLTT c\u0169ng m\u1edf ra c\u01a1 h\u1ed9i cho doanh nghi\u1ec7p tu\u00e2n th\u1ee7 t\u1ed1t: \u0111\u01b0\u1ee3c xem x\u00e9t khen th\u01b0\u1edfng, \u01b0u ti\u00ean theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP, gi\u1ea3m t\u1ea7n su\u1ea5t ki\u1ec3m tra, thanh tra, \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 nhi\u1ec1u h\u01a1n th\u00f4ng qua c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh tuy\u00ean truy\u1ec1n, \u0111\u1ed1i tho\u1ea1i, t\u1eadp hu\u1ea5n t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u k\u00ea khai, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 nh\u1ea5t qu\u00e1n trong h\u1ed3 s\u01a1 thu\u1ebf l\u00e0 y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft ngay t\u1eeb th\u1eddi \u0111i\u1ec3m C\u00f4ng v\u0103n 4812\/CT-QLTT v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c tri\u1ec3n khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ed9i ng\u0169 n\u1ed9i b\u1ed9 \u0111\u1ee7 am hi\u1ec3u c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf, vi\u1ec7c t\u00ecm \u0111\u1ebfn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap ki\u1ec3m so\u00e1t r\u1ee7i ro hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb \u0111\u1ea7u.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_nen_lam_gi_sau_khi_Cong_van_4812CT-QLTT_duoc_ban_hanh\"><\/span><b>K\u1ebf to\u00e1n n\u00ean l\u00e0m g\u00ec sau khi C\u00f4ng v\u0103n 4812\/CT-QLTT \u0111\u01b0\u1ee3c ban h\u00e0nh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u00edch \u1ee9ng hi\u1ec7u qu\u1ea3 v\u1edbi m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro m\u1edbi theo tinh th\u1ea7n C\u00f4ng v\u0103n, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t l\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/b><span style=\"font-weight: 400;\"> theo c\u00e1c ti\u00eau ch\u00ed tu\u00e2n th\u1ee7 m\u1edbi, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 k\u1ecbp th\u1eddi trong t\u1eebng k\u1ef3 k\u00ea khai, tr\u00e1nh ph\u00e1t sinh c\u00e1c d\u1ea5u hi\u1ec7u r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i s\u00e1t c\u00e1c th\u00f4ng b\u00e1o, c\u1ea3nh b\u00e1o s\u1edbm<\/b><span style=\"font-weight: 400;\"> t\u1eeb Ph\u00e2n h\u1ec7 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro thu\u1ebf m\u00e0 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 g\u1eedi t\u1edbi, \u0111\u1ec3 k\u1ecbp th\u1eddi r\u00e0 so\u00e1t, t\u1ef1 kh\u1eafc ph\u1ee5c sai s\u00f3t tr\u01b0\u1edbc khi b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n ki\u1ec3m tra ch\u00ednh th\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee7 \u0111\u1ed9ng ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf<\/b><span style=\"font-weight: 400;\"> khi c\u00f3 y\u00eau c\u1ea7u r\u00e0 so\u00e1t, tham gia c\u00e1c h\u1ed9i ngh\u1ecb \u0111\u1ed1i tho\u1ea1i, ch\u01b0\u01a1ng tr\u00ecnh t\u1eadp hu\u1ea5n nh\u1eb1m c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh m\u1edbi v\u00e0 n\u00e2ng cao m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan<\/b><span style=\"font-weight: 400;\">, bao g\u1ed3m Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP v\u1ec1 \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tu\u00e2n th\u1ee7 t\u1ed1t, v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1ec3 c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb \u0111\u1ed3ng b\u1ed9, to\u00e0n di\u1ec7n.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/xuat-hoa-don-theo-nghi-dinh-254\/\">Xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n t\u1ed1t c\u00e1c b\u01b0\u1edbc tr\u00ean kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb x\u1ebfp h\u1ea1ng b\u1ea5t l\u1ee3i theo quy \u0111\u1ecbnh, m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n x\u00e2y d\u1ef1ng uy t\u00edn tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf b\u1ec1n v\u1eefng trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u00f3 ngu\u1ed3n l\u1ef1c k\u1ebf to\u00e1n h\u1ea1n ch\u1ebf, s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network l\u00e0 h\u01b0\u1edbng \u0111i thi\u1ebft th\u1ef1c \u0111\u1ec3 v\u1eeba \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh m\u1edbi, v\u1eeba t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh so v\u1edbi vi\u1ec7c duy tr\u00ec b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4812\/CT-QLTT \u0111\u00f3ng vai tr\u00f2 l\u00e0 c\u1ea7u n\u1ed1i quan tr\u1ecdng, gi\u00fap tri\u1ec3n khai \u0111\u1ed3ng b\u1ed9 Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf tr\u00ean ph\u1ea1m vi to\u00e0n ng\u00e0nh thu\u1ebf. V\u1edbi vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i c\u00e1ch ti\u1ebfp c\u1eadn t\u1eeb &#8220;ch\u1ec9 qu\u1ea3n l\u00fd r\u1ee7i ro&#8221; sang &#8220;qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 song h\u00e0nh c\u00f9ng qu\u1ea3n l\u00fd r\u1ee7i ro&#8221;, b\u1ed5 sung nhi\u1ec1u kh\u00e1i ni\u1ec7m, c\u00f4ng c\u1ee5 v\u00e0 c\u01a1 ch\u1ebf m\u1edbi d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng c\u00f4ng ngh\u1ec7 s\u1ed1, C\u00f4ng v\u0103n 4812\/CT-QLTT \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam giai \u0111o\u1ea1n 2026 tr\u1edf \u0111i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p, vi\u1ec7c nghi\u00ean c\u1ee9u k\u1ef9 n\u1ed9i dung C\u00f4ng v\u0103n 4812\/CT-QLTT c\u00f9ng Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf thi\u1ebft th\u1ef1c \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, ho\u00e0n thi\u1ec7n quy tr\u00ecnh tu\u00e2n th\u1ee7 thu\u1ebf n\u1ed9i b\u1ed9, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a y\u00ean t\u00e2m v\u1edbi n\u0103ng l\u1ef1c \u0111\u1ed9i ng\u0169 hi\u1ec7n t\u1ea1i tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i li\u00ean t\u1ee5c c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf, gi\u1ea3i ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-ngoai\/\"> thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 th\u1ec3 gi\u00fap c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi quy \u0111\u1ecbnh m\u1edbi, \u0111\u1ed3ng th\u1eddi gi\u1ea3m \u00e1p l\u1ef1c nh\u00e2n s\u1ef1 cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\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<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_4812CT-QLTT\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 4812\/CT-QLTT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cong_van_4812CT-QLTT_co_hieu_luc_tu_khi_nao\"><\/span>C\u00f4ng v\u0103n 4812\/CT-QLTT c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 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\tC\u00f4ng v\u0103n 4812\/CT-QLTT \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 14\/7\/2026 mang t\u00ednh ch\u1ea5t gi\u1edbi thi\u1ec7u v\u00e0 ch\u1ec9 \u0111\u1ea1o tri\u1ec3n khai. V\u0103n b\u1ea3n ph\u00e1p quy m\u00e0 c\u00f4ng v\u0103n n\u00e0y h\u01b0\u1edbng d\u1eabn Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/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=\"Doanh_nghiep_co_the_theo_doi_muc_do_tuan_thu_rui_ro_thue_cua_minh_o_dau\"><\/span>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 theo d\u00f5i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7, r\u1ee7i ro thu\u1ebf c\u1ee7a m\u00ecnh \u1edf \u0111\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f4ng v\u0103n 4812\/CT-QLTT, k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd tr\u00ean Ph\u00e2n h\u1ec7 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro thu\u1ebf thu\u1ed9c H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb thu\u1ebf c\u1ee7a ng\u00e0nh thu\u1ebf. Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c theo d\u00f5i c\u00e1c th\u00f4ng b\u00e1o, c\u1ea3nh b\u00e1o ch\u00ednh th\u1ee9c \u0111\u1ec3 n\u1eafm b\u1eaft t\u00ecnh tr\u1ea1ng tu\u00e2n th\u1ee7 c\u1ee7a m\u00ecnh.                    <\/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=\"Doanh_nghiep_bi_xep_hang_rui_ro_cao_thi_anh_huong_gi_den_viec_su_dung_hoa_don_dien_tu\"><\/span>Doanh nghi\u1ec7p b\u1ecb x\u1ebfp h\u1ea1ng r\u1ee7i ro cao th\u00ec \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo n\u1ed9i dung C\u00f4ng v\u0103n 4812\/CT-QLTT, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i r\u1ee7i ro cao trong s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ecb ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ho\u1eb7c b\u1ecb \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP.                    <\/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=\"Cong_van_4812CT-QLTT_co_ap_dung_cho_ho_so_hoan_thue_gia_tri_gia_tang_khong\"><\/span>C\u00f4ng v\u0103n 4812\/CT-QLTT c\u00f3 \u00e1p d\u1ee5ng cho h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 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. C\u00f4ng v\u0103n 4812\/CT-QLTT n\u00eau r\u00f5 Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC quy \u0111\u1ecbnh ri\u00eang v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ho\u00e0n c\u00e1c kho\u1ea3n thu kh\u00e1c, trong \u0111\u00f3 vi\u1ec7c \u0111\u00e1nh gi\u00e1 ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf k\u1ebf th\u1eeba k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m tra ho\u00e0n thu\u1ebf c\u1ee7a k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1, k\u00e8m theo c\u01a1 ch\u1ebf t\u1ea1m d\u1eebng s\u1ed1 ti\u1ec1n ho\u00e0n c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro.                     <\/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=\"Co_bao_nhieu_muc_phan_loai_rui_ro_trong_tung_nghiep_vu_quan_ly_thue\"><\/span>C\u00f3 bao nhi\u00eau m\u1ee9c ph\u00e2n lo\u1ea1i r\u1ee7i ro trong t\u1eebng nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f4ng v\u0103n 4812\/CT-QLTT cho bi\u1ebft Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC th\u1ed1ng nh\u1ea5t ph\u00e2n lo\u1ea1i r\u1ee7i ro ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong t\u1eebng nghi\u1ec7p v\u1ee5 theo 3 m\u1ee9c: r\u1ee7i ro cao, r\u1ee7i ro trung b\u00ecnh, r\u1ee7i ro th\u1ea5p.                     <\/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\": \"C\u00f4ng v\u0103n 4812\/CT-QLTT c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f4ng v\u0103n 4812\/CT-QLTT \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 14\/7\/2026 mang t\u00ednh ch\u1ea5t gi\u1edbi thi\u1ec7u v\u00e0 ch\u1ec9 \u0111\u1ea1o tri\u1ec3n khai. V\u0103n b\u1ea3n ph\u00e1p quy m\u00e0 c\u00f4ng v\u0103n n\u00e0y h\u01b0\u1edbng d\u1eabn Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 theo d\u00f5i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7, r\u1ee7i ro thu\u1ebf c\u1ee7a m\u00ecnh \u1edf \u0111\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f4ng v\u0103n 4812\/CT-QLTT, k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd tr\u00ean Ph\u00e2n h\u1ec7 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro thu\u1ebf thu\u1ed9c H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb thu\u1ebf c\u1ee7a ng\u00e0nh thu\u1ebf. Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c theo d\u00f5i c\u00e1c th\u00f4ng b\u00e1o, c\u1ea3nh b\u00e1o ch\u00ednh th\u1ee9c \u0111\u1ec3 n\u1eafm b\u1eaft t\u00ecnh tr\u1ea1ng tu\u00e2n th\u1ee7 c\u1ee7a m\u00ecnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p b\u1ecb x\u1ebfp h\u1ea1ng r\u1ee7i ro cao th\u00ec \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo n\u1ed9i dung C\u00f4ng v\u0103n 4812\/CT-QLTT, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i r\u1ee7i ro cao trong s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ecb ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ho\u1eb7c b\u1ecb \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng v\u0103n 4812\/CT-QLTT c\u00f3 \u00e1p d\u1ee5ng cho h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 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. C\u00f4ng v\u0103n 4812\/CT-QLTT n\u00eau r\u00f5 Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC quy \u0111\u1ecbnh ri\u00eang v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ho\u00e0n c\u00e1c kho\u1ea3n thu kh\u00e1c, trong \u0111\u00f3 vi\u1ec7c \u0111\u00e1nh gi\u00e1 ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf k\u1ebf th\u1eeba k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m tra ho\u00e0n thu\u1ebf c\u1ee7a k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1, k\u00e8m theo c\u01a1 ch\u1ebf t\u1ea1m d\u1eebng s\u1ed1 ti\u1ec1n ho\u00e0n c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 bao nhi\u00eau m\u1ee9c ph\u00e2n lo\u1ea1i r\u1ee7i ro trong t\u1eebng nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f4ng v\u0103n 4812\/CT-QLTT cho bi\u1ebft Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC th\u1ed1ng nh\u1ea5t ph\u00e2n lo\u1ea1i r\u1ee7i ro ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong t\u1eebng nghi\u1ec7p v\u1ee5 theo 3 m\u1ee9c: r\u1ee7i ro cao, r\u1ee7i ro trung b\u00ecnh, r\u1ee7i ro th\u1ea5p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 14\/7\/2026, C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n 4812\/CT-QLTT g\u1eedi t\u1edbi c\u00e1c C\u1ee5c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1, Chi c\u1ee5c Thu\u1ebf doanh nghi\u1ec7p l\u1edbn v\u00e0 Chi c\u1ee5c Thu\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, nh\u1eb1m gi\u1edbi thi\u1ec7u v\u00e0 tri\u1ec3n khai th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 s\u1ed1 94\/2026\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd r\u1ee7i ro [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9317,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9316","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\/9316","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=9316"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9316\/revisions"}],"predecessor-version":[{"id":9320,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9316\/revisions\/9320"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9317"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}