{"id":10495,"date":"2026-10-20T15:10:30","date_gmt":"2026-10-20T08:10:30","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10495"},"modified":"2026-10-20T15:17:33","modified_gmt":"2026-10-20T08:17:33","slug":"dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta n\u0103m 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 12\/10\/2026, doanh nghi\u1ec7p \u0111\u00e3 x\u00e1c th\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o s\u1ebd nh\u1eadn h\u00f3a \u0111\u01a1n Meta kh\u00f4ng c\u00f2n d\u00f2ng VAT 10%. Kho\u1ea3n thu\u1ebf n\u00e0y kh\u00f4ng m\u1ea5t \u0111i m\u00e0 chuy\u1ec3n th\u00e0nh ngh\u0129a v\u1ee5 doanh nghi\u1ec7p t\u1ef1 kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u. Mu\u1ed1n k\u00ea khai \u0111\u01b0\u1ee3c, vi\u1ec7c \u0111\u1ea7u ti\u00ean k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m l\u00e0 \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u01b0\u1edbng d\u1eabn chi ti\u1ebft th\u1ee7 t\u1ee5c tr\u00ean C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng Thu\u1ebf \u0111i\u1ec7n t\u1eed, b\u00e1m s\u00e1t Th\u00f4ng t\u01b0 90\/2026\/TT-BTC v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/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\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Vi_sao_doanh_nghiep_can_dang_ky_MST_nha_thau_nop_thay_thue_Facebook_Meta_nam_2026\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta n\u0103m 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Quy_dinh_ve_dang_ky_MST_nha_thau_nop_thay_thue_Facebook_Meta_theo_Thong_tu_902026TT-BTC\" >Quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Ma_so_thue_nop_thay_10_chu_so_cap_cho_ben_Viet_Nam\" >M\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay 10 ch\u1eef s\u1ed1 c\u1ea5p cho b\u00ean Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Ma_so_thue_13_chu_so_cho_tung_nha_thau_nuoc_ngoai\" >M\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 cho t\u1eebng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Phat_sinh_them_hop_dong_voi_nha_thau_nuoc_ngoai_khac\" >Ph\u00e1t sinh th\u00eam h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Cap_nhat_thong_tin_trang_thai_ma_so_thue_nop_thay\" >C\u1eadp nh\u1eadt th\u00f4ng tin, tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Chuan_bi_gi_truoc_khi_dang_ky_MST_nha_thau_nop_thay_thue_Facebook_Meta\" >Chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Huong_dan_4_buoc_dang_ky_MST_nha_thau_nop_thay_thue_Facebook_Meta_tai_Cong_dich_vu_cong\" >H\u01b0\u1edbng d\u1eabn 4 b\u01b0\u1edbc \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta t\u1ea1i C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Buoc_1_Truy_cap_Cong_dich_vu_cong_Thue_dien_tu\" >B\u01b0\u1edbc 1. Truy c\u1eadp C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng Thu\u1ebf \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-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Buoc_2_Tim_Mau_041-DK-TCT_va_chon_Nop_ho_so\" >B\u01b0\u1edbc 2. T\u00ecm M\u1eabu 04.1-\u0110K-TCT v\u00e0 ch\u1ecdn N\u1ed9p 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-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Buoc_3_Chon_doi_tuong_dang_ky\" >B\u01b0\u1edbc 3. Ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd<\/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\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Buoc_4_Ke_khai_thong_tin_theo_Mau_041-DK-TCT\" >B\u01b0\u1edbc 4. K\u00ea khai th\u00f4ng tin theo M\u1eabu 04.1-\u0110K-TCT<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Sau_khi_dang_ky_MST_nha_thau_nop_thay_thue_Facebook_Meta_ke_toan_can_lam_gi\" >Sau khi \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta, k\u1ebf to\u00e1n c\u1ea7n l\u00e0m g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#5_luu_y_tranh_sai_sot_khi_dang_ky_MST_nha_thau_nop_thay_thue_Facebook_Meta\" >5 l\u01b0u \u00fd tr\u00e1nh sai s\u00f3t khi \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta<\/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\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/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\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Cau_hoi_thuong_gap_ve_dang_ky_MST_nha_thau_nop_thay_thue_Facebook_Meta\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Da_co_ma_so_thue_nop_thay_cho_nha_cung_cap_nuoc_ngoai_khac_co_phai_dang_ky_lai_cho_Meta_khong\" >\u0110\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00e1c, c\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i cho Meta kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Co_bat_buoc_cap_ma_so_thue_13_chu_so_cho_Meta_khong\" >C\u00f3 b\u1eaft bu\u1ed9c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 cho Meta 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\/ja\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/#Khong_xac_thuc_MST_tren_Meta_thi_co_can_dang_ky_MST_nop_thay_khong\" >Kh\u00f4ng x\u00e1c th\u1ef1c MST tr\u00ean Meta th\u00ec c\u00f3 c\u1ea7n \u0111\u0103ng k\u00fd MST n\u1ed9p thay kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_dang_ky_MST_nha_thau_nop_thay_thue_Facebook_Meta_nam_2026\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo th\u00f4ng b\u00e1o c\u1ee7a Meta, t\u1eeb ng\u00e0y 12\/10\/2026 nh\u00e0 qu\u1ea3ng c\u00e1o t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u1ec3 c\u1eadp nh\u1eadt m\u00e3 s\u1ed1 thu\u1ebf (TIN) v\u00e0 t\u00ean doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd trong m\u1ee5c <\/span><b>L\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u00e1c th\u1ef1c l\u00e0 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd. K\u1ebft qu\u1ea3 x\u00e1c th\u1ef1c quy\u1ebft \u0111\u1ecbnh b\u00ean n\u00e0o ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p thu\u1ebf:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5834\u5408<\/b><\/td>\n<td style=\"text-align: center;\"><b>Meta c\u00f3 t\u00ednh VAT tr\u00ean h\u00f3a \u0111\u01a1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u00e3 x\u00e1c th\u1ef1c MST v\u00e0 Gi\u1ea5y t\u1edd \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u306a\u3044\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u00e1nh gi\u00e1, k\u00ea khai v\u00e0 n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng cung c\u1ea5p TIN ho\u1eb7c kh\u00f4ng t\u1ea3i Gi\u1ea5y t\u1edd \u0111\u0103ng k\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3, v\u1eabn t\u00ednh VAT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u01b0u ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb, n\u1ed9p thay hi\u1ec7n nay l\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-89-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-252-2026-ND-CP-714011.aspx\" target=\"_blank\" rel=\"noopener\">\u56de\u89a7\u6587\u66f889\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 103\/2014\/TT-BTC). Theo \u0111\u00f3, t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam mua d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh, s\u1eed d\u1ee5ng h\u1ed3 s\u01a1 khai thu\u1ebf m\u1eabu 01\/NTNN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf, vi\u1ec7c k\u00ea khai, n\u1ed9p thay \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng <\/span><b>m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay<\/b><span style=\"font-weight: 400;\"> ri\u00eang, t\u00e1ch bi\u1ec7t v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ch\u00ednh doanh nghi\u1ec7p. V\u00ec v\u1eady, \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta l\u00e0 b\u01b0\u1edbc ti\u1ec1n \u0111\u1ec1, c\u1ea7n ho\u00e0n t\u1ea5t tr\u01b0\u1edbc k\u1ef3 khai thu\u1ebf \u0111\u1ea7u ti\u00ean ph\u00e1t sinh h\u00f3a \u0111\u01a1n Meta kh\u00f4ng c\u00f3 VAT. \u0110\u1ec3 n\u1eafm \u0111\u1ea7y \u0111\u1ee7 b\u1ed1i c\u1ea3nh thay \u0111\u1ed5i t\u1eeb ph\u00eda n\u1ec1n t\u1ea3ng, b\u1ea1n c\u00f3 th\u1ec3 xem th\u00eam b\u00e0i vi\u1ebft<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/meta-thay-doi-chinh-sach-tinh-thue\/\"> Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf t\u1eeb 12\/10\/2026<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_dang_ky_MST_nha_thau_nop_thay_thue_Facebook_Meta_theo_Thong_tu_902026TT-BTC\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 90\/2026\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/6\/2026, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 86\/2024\/TT-BTC. Quy \u0111\u1ecbnh v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay n\u1eb1m t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y, g\u1ed3m 4 n\u1ed9i dung k\u1ebf to\u00e1n c\u1ea7n n\u1eafm.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ma_so_thue_nop_thay_10_chu_so_cap_cho_ben_Viet_Nam\"><\/span><b>M\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay 10 ch\u1eef s\u1ed1 c\u1ea5p cho b\u00ean Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0111i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=c=pnd01UTXTW&amp;mode=\" target=\"_blank\" rel=\"noopener\"> \u56de\u89a7\u6587\u66f890\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 ch\u1eef s\u1ed1 (m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay) \u0111\u1ec3 k\u00ea khai, n\u1ed9p thay thu\u1ebf cho m\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn k\u1ebf to\u00e1n:<\/b><span style=\"font-weight: 400;\"> M\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u01b0\u1ee3c c\u1ea5p cho b\u00ean Vi\u1ec7t Nam theo nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay, kh\u00f4ng c\u1ea5p l\u1ea1i theo t\u1eebng h\u00f3a \u0111\u01a1n hay t\u1eebng k\u1ef3. Doanh nghi\u1ec7p ch\u1ea1y qu\u1ea3ng c\u00e1o Facebook \u0111\u00e3 x\u00e1c th\u1ef1c s\u1ebd d\u00f9ng m\u00e3 s\u1ed1 n\u00e0y \u0111\u1ec3 l\u1eadp t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u cho c\u00e1c kho\u1ea3n chi tr\u1ea3 cho Meta.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ma_so_thue_13_chu_so_cho_tung_nha_thau_nuoc_ngoai\"><\/span><b>M\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 cho t\u1eebng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c b\u00ean Vi\u1ec7t Nam k\u00ea khai, n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 theo m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay c\u1ee7a b\u00ean Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u t\u1ea1i Vi\u1ec7t Nam n\u1ebfu c\u00f3 nhu c\u1ea7u c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang cho t\u1eebng nh\u00e0 th\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn k\u1ebf to\u00e1n: <\/b><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p <\/span><b>khi c\u00f3 nhu c\u1ea7u<\/b><span style=\"font-weight: 400;\"> c\u1ea5p ri\u00eang cho t\u1eebng nh\u00e0 th\u1ea7u, ph\u1ee5c v\u1ee5 vi\u1ec7c x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u t\u1ea1i Vi\u1ec7t Nam. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f3 nhu c\u1ea7u n\u00e0y v\u1edbi Meta, khi k\u00ea khai kh\u00f4ng c\u1ea7n \u0111\u1ec1 ngh\u1ecb c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang cho nh\u00e0 th\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_sinh_them_hop_dong_voi_nha_thau_nuoc_ngoai_khac\"><\/span><b>Ph\u00e1t sinh th\u00eam h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf k\u00ea khai, n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u tr\u01b0\u1edbc \u0111\u00f3 m\u00e0 ph\u00e1t sinh th\u00eam h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung th\u00f4ng tin h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u t\u1ea1i B\u1ea3ng k\u00ea c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf th\u00f4ng qua b\u00ean Vi\u1ec7t Nam m\u1eabu s\u1ed1 BK04.1-\u0110KT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">G\u00f3c nh\u00ecn k\u1ebf to\u00e1n: Doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay tr\u01b0\u1edbc \u0111\u00f3 (v\u00ed d\u1ee5 khi n\u1ed9p thay thu\u1ebf cho d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m, qu\u1ea3ng c\u00e1o c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00e1c) th\u00ec kh\u00f4ng \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 m\u1edbi, m\u00e0 k\u00ea khai b\u1ed5 sung th\u00f4ng tin h\u1ee3p \u0111\u1ed3ng v\u1edbi Meta t\u1ea1i B\u1ea3ng k\u00ea BK04.1-\u0110KT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_thong_tin_trang_thai_ma_so_thue_nop_thay\"><\/span><b>C\u1eadp nh\u1eadt th\u00f4ng tin, tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh ho\u1eb7c ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng, kinh doanh tr\u1edf l\u1ea1i tr\u01b0\u1edbc th\u1eddi h\u1ea1n, ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay v\u00e0 c\u00e1c m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 theo m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt t\u01b0\u01a1ng \u1ee9ng theo th\u00f4ng tin, tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II, Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 90\/2026\/TT-BTC \u0111\u1ed1i v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn k\u1ebf to\u00e1n: <\/b><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p \u0111\u1ed5i \u0111\u1ecba ch\u1ec9, \u0111\u1ed5i ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n hay t\u1ea1m ng\u1eebng kinh doanh, k\u1ebf to\u00e1n ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf ch\u00ednh. M\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt theo.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_bi_gi_truoc_khi_dang_ky_MST_nha_thau_nop_thay_thue_Facebook_Meta\"><\/span><b>Chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u00e1 tr\u00ecnh k\u00ea khai tr\u00ean C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng di\u1ec5n ra trong m\u1ed9t l\u1ea7n, k\u1ebf to\u00e1n n\u00ean chu\u1ea9n b\u1ecb s\u1eb5n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\"> c\u1ee7a doanh nghi\u1ec7p v\u00e0 <\/span><b>ch\u1eef k\u00fd s\u1ed1<\/b><span style=\"font-weight: 400;\"> c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng tin ph\u00e1p nh\u00e2n Meta<\/b><span style=\"font-weight: 400;\"> th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n\/bi\u00ean lai (invoice\/receipt) c\u1ee7a t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o: t\u00ean \u0111\u1ea7y \u0111\u1ee7, qu\u1ed1c gia, \u0111\u1ecba ch\u1ec9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng tin giao d\u1ecbch<\/b><span style=\"font-weight: 400;\">: C\u0103n c\u1ee9 ph\u00e1t sinh d\u1ecbch v\u1ee5 (\u0111i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o \u0111\u00e3 ch\u1ea5p nh\u1eadn, h\u00f3a \u0111\u01a1n Meta), th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u nh\u1eadn h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n t\u00ednh VAT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebft qu\u1ea3 x\u00e1c th\u1ef1c MST tr\u00ean Meta<\/b><span style=\"font-weight: 400;\">: Ch\u1ee5p l\u1ea1i tr\u1ea1ng th\u00e1i x\u00e1c th\u1ef1c trong m\u1ee5c L\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh m\u1ed1c k\u00ea khai.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_4_buoc_dang_ky_MST_nha_thau_nop_thay_thue_Facebook_Meta_tai_Cong_dich_vu_cong\"><\/span><b>H\u01b0\u1edbng d\u1eabn 4 b\u01b0\u1edbc \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta t\u1ea1i C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10509\" aria-describedby=\"caption-attachment-10509\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10509\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/4-buoc-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-1.jpg\" alt=\"4 b\u01b0\u1edbc \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/4-buoc-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/4-buoc-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/4-buoc-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/4-buoc-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/4-buoc-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10509\" class=\"wp-caption-text\">4 b\u01b0\u1edbc \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c b\u01b0\u1edbc \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta n\u0103m 2026 nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Truy_cap_Cong_dich_vu_cong_Thue_dien_tu\"><\/span><b>B\u01b0\u1edbc 1. Truy c\u1eadp C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Truy c\u1eadp C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng Thu\u1ebf \u0111i\u1ec7n t\u1eed t\u1ea1i https:\/\/dichvucong.gdt.gov.vn\/.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Tim_Mau_041-DK-TCT_va_chon_Nop_ho_so\"><\/span><b>B\u01b0\u1edbc 2. T\u00ecm M\u1eabu 04.1-\u0110K-TCT v\u00e0 ch\u1ecdn N\u1ed9p h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_10508\" aria-describedby=\"caption-attachment-10508\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10508\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-tu-buoc-tim-mau-va-nop-ho-so-2.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta t\u1eeb b\u01b0\u1edbc t\u00ecm m\u1eabu v\u00e0 n\u1ed9p h\u1ed3 s\u01a1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-tu-buoc-tim-mau-va-nop-ho-so-2.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-tu-buoc-tim-mau-va-nop-ho-so-2-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-tu-buoc-tim-mau-va-nop-ho-so-2-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-tu-buoc-tim-mau-va-nop-ho-so-2-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-tu-buoc-tim-mau-va-nop-ho-so-2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10508\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta t\u1eeb b\u01b0\u1edbc t\u00ecm m\u1eabu v\u00e0 n\u1ed9p h\u1ed3 s\u01a1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ecdn <\/span><b>Th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh<\/b><span style=\"font-weight: 400;\">, t\u1ea1i \u00f4 t\u1edd khai t\u00ecm <\/span><b>M\u1eabu 04.1-\u0110K-TCT<\/b><span style=\"font-weight: 400;\"> sau \u0111\u00f3 ch\u1ecdn <\/span><b>\u7533\u8acb\u3092\u63d0\u51fa\u3059\u308b<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Chon_doi_tuong_dang_ky\"><\/span><b>B\u01b0\u1edbc 3. Ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_10506\" aria-describedby=\"caption-attachment-10506\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10506\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-ve-doi-tuong-dang-ky-1.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-ve-doi-tuong-dang-ky-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-ve-doi-tuong-dang-ky-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-ve-doi-tuong-dang-ky-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-ve-doi-tuong-dang-ky-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-ve-doi-tuong-dang-ky-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10506\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng c\u1ea7n \u0111\u0103ng k\u00fd l\u00e0 <\/span><b>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Ke_khai_thong_tin_theo_Mau_041-DK-TCT\"><\/span><b>B\u01b0\u1edbc 4. K\u00ea khai th\u00f4ng tin theo M\u1eabu 04.1-\u0110K-TCT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_10505\" aria-describedby=\"caption-attachment-10505\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10505\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-ve-ke-khai-theo-Mau-1.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta v\u1ec1 k\u00ea khai theo M\u1eabu\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-ve-ke-khai-theo-Mau-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-ve-ke-khai-theo-Mau-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-ve-ke-khai-theo-Mau-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-ve-ke-khai-theo-Mau-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-dang-ky-MST-nha-thau-nop-thay-thue-Facebook-Meta-ve-ke-khai-theo-Mau-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10505\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta v\u1ec1 k\u00ea khai theo M\u1eabu<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai theo M\u1eabu 04.1-\u0110K-TCT, <\/span><b>l\u01b0u \u00fd kh\u00f4ng t\u00edch ch\u1ecdn &#8220;NNT \u0111\u1ec1 ngh\u1ecb c\u1ea5p MST&#8221;<\/b><span style=\"font-weight: 400;\">. \u00d4 n\u00e0y li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ec1 ngh\u1ecb c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 ri\u00eang cho nh\u00e0 th\u1ea7u, ch\u1ec9 \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch \u1edf tr\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea5m <\/span><b>Ti\u1ebfp t\u1ee5c<\/b><span style=\"font-weight: 400;\">, h\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb \u0111\u00e3 \u0111\u0103ng k\u00fd th\u00e0nh c\u00f4ng. Sau khi \u0111\u01b0\u1ee3c c\u1ea5p MST n\u1ed9p thay, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh l\u1eadp <\/span><b>T\u1edd khai 01\/NTNN<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sau_khi_dang_ky_MST_nha_thau_nop_thay_thue_Facebook_Meta_ke_toan_can_lam_gi\"><\/span><b>Sau khi \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta, k\u1ebf to\u00e1n c\u1ea7n l\u00e0m g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay m\u1edbi ch\u1ec9 l\u00e0 b\u01b0\u1edbc kh\u1edfi \u0111\u1ea7u. \u0110\u1ec3 chi ph\u00ed qu\u1ea3ng c\u00e1o kh\u00f4ng b\u1ecb lo\u1ea1i v\u00e0 kh\u00f4ng ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n ti\u1ebfp:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp T\u1edd khai 01\/NTNN<\/b><span style=\"font-weight: 400;\"> theo bi\u1ec3u m\u1eabu ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, d\u00f9ng m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay v\u1eeba \u0111\u01b0\u1ee3c c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p thay<\/b><span style=\"font-weight: 400;\">: Thu\u1ebf GTGT theo th\u00f4ng b\u00e1o c\u1ee7a Meta, m\u1ee9c hi\u1ec7n t\u1ea1i l\u00e0 10%; \u0111\u1ed3ng th\u1eddi xem x\u00e9t c\u00f3 ph\u00e1t sinh thu\u1ebf TNDN nh\u00e0 th\u1ea7u hay kh\u00f4ng, c\u0103n c\u1ee9 t\u00ecnh tr\u1ea1ng \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a Meta t\u1ea1i Vi\u1ec7t Nam v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9p t\u1edd khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n<\/b><span style=\"font-weight: 400;\"> theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. V\u00ed d\u1ee5: k\u1ef3 khai th\u00e1ng 10\/2026 c\u00f3 h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 l\u00e0 ng\u00e0y 20\/11\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b8c\u5168\u306a\u8a18\u9332\u3092\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span style=\"font-weight: 400;\">: Invoice\/receipt c\u1ee7a Meta, ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng ho\u1eb7c th\u1ebb \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p, b\u00e1o c\u00e1o chi\u1ebfn d\u1ecbch, t\u1edd khai v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/b><span style=\"font-weight: 400;\"> \u306b\u3088\u308b\u3068 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, trong \u0111\u00f3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> \u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 ph\u01b0\u01a1ng \u00e1n gi\u00fap x\u1eed l\u00fd tr\u1ecdn quy tr\u00ecnh t\u1eeb \u0111\u0103ng k\u00fd MST n\u1ed9p thay, k\u00ea khai 01\/NTNN \u0111\u1ebfn l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb ngay t\u1eeb k\u1ef3 \u0111\u1ea7u \u00e1p d\u1ee5ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_luu_y_tranh_sai_sot_khi_dang_ky_MST_nha_thau_nop_thay_thue_Facebook_Meta\"><\/span><b>5 l\u01b0u \u00fd tr\u00e1nh sai s\u00f3t khi \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 l\u01b0u \u00fd tr\u00e1nh sai s\u00f3t khi \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng \u0111\u0103ng k\u00fd tr\u00f9ng m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay: <\/b><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay, ch\u1ec9 k\u00ea khai b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng v\u1edbi Meta t\u1ea1i B\u1ea3ng k\u00ea BK04.1-\u0110KT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng t\u00edch \u00f4 &#8220;NNT \u0111\u1ec1 ngh\u1ecb c\u1ea5p MST&#8221;<\/b><span style=\"font-weight: 400;\"> khi kh\u00f4ng c\u00f3 nhu c\u1ea7u c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 ri\u00eang cho Meta.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng tin x\u00e1c th\u1ef1c tr\u00ean Meta ph\u1ea3i kh\u1edbp Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p: <\/b><span style=\"font-weight: 400;\">L\u1ed7i th\u01b0\u1eddng g\u1eb7p l\u00e0 d\u00f9ng t\u00ean vi\u1ebft t\u1eaft, sai d\u1ea5u ti\u1ebfng Vi\u1ec7t ho\u1eb7c nh\u1eadp MST chi nh\u00e1nh thay v\u00ec \u0111\u01a1n v\u1ecb thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u00e1nh k\u00ea khai tr\u00f9ng thu\u1ebf: <\/b><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n Meta v\u1eabn c\u00f2n d\u00f2ng VAT (do ch\u01b0a x\u00e1c th\u1ef1c ho\u1eb7c ph\u00e1t h\u00e0nh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m x\u00e1c th\u1ef1c) th\u00ec kh\u00f4ng t\u1ef1 k\u00ea khai n\u1ed9p thay th\u00eam ph\u1ea7n VAT \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng c\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 ri\u00eang cho m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay<\/b><span style=\"font-weight: 400;\"> khi thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, t\u1ea1m ng\u1eebng hay kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf ch\u00ednh; c\u01a1 quan thu\u1ebf t\u1ef1 c\u1eadp nh\u1eadt t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0m tr\u01b0\u1edbc khi doanh nghi\u1ec7p \u0111\u00e3 x\u00e1c th\u1ef1c c\u00f3 th\u1ec3 l\u1eadp T\u1edd khai 01\/NTNN. Th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n tr\u1ef1c tuy\u1ebfn qua 4 b\u01b0\u1edbc tr\u00ean C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng Thu\u1ebf \u0111i\u1ec7n t\u1eed, c\u0103n c\u1ee9 \u0111i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i doanh nghi\u1ec7p c\u00f3 s\u1ed1 t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 t\u00ecnh tr\u1ea1ng ch\u1ee9ng t\u1eeb kh\u00e1c nhau. N\u1ebfu doanh nghi\u1ec7p c\u00f2n b\u0103n kho\u0103n v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta hay c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p thay, h\u00e3y tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-tu-van-ke-toan\/\"> \u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean m\u00f4n c\u1ee7a MAN &#8211; Master Accountant Network h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t tr\u00ean h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd tham kh\u1ea3o:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 90\/2026\/TT-BTC ng\u00e0y 30\/6\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC ng\u00e0y 30\/6\/2026 quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o c\u1ee7a Meta v\u1ec1 quy tr\u00ecnh x\u00e1c th\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf cho nh\u00e0 qu\u1ea3ng c\u00e1o t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng t\u1eeb 12\/10\/2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o, c\u1eadp nh\u1eadt \u0111\u1ebfn ng\u00e0y 20\/10\/2026. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c ho\u1eb7c tham v\u1ea5n chuy\u00ean gia thu\u1ebf tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/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>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/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>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/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;\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dang_ky_MST_nha_thau_nop_thay_thue_Facebook_Meta\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Da_co_ma_so_thue_nop_thay_cho_nha_cung_cap_nuoc_ngoai_khac_co_phai_dang_ky_lai_cho_Meta_khong\"><\/span><b>\u0110\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00e1c, c\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i cho Meta kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo \u0111i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC, b\u00ean Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf k\u00ea khai, n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u tr\u01b0\u1edbc \u0111\u00f3 m\u00e0 ph\u00e1t sinh th\u00eam h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00e1c th\u00ec k\u00ea khai b\u1ed5 sung th\u00f4ng tin h\u1ee3p \u0111\u1ed3ng t\u1ea1i m\u1eabu BK04.1-\u0110KT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_bat_buoc_cap_ma_so_thue_13_chu_so_cho_Meta_khong\"><\/span><b>C\u00f3 b\u1eaft bu\u1ed9c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 cho Meta kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c. M\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p khi c\u00f3 nhu c\u1ea7u c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang cho t\u1eebng nh\u00e0 th\u1ea7u \u0111\u1ec3 th\u1ef1c hi\u1ec7n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_xac_thuc_MST_tren_Meta_thi_co_can_dang_ky_MST_nop_thay_khong\"><\/span><b>Kh\u00f4ng x\u00e1c th\u1ef1c MST tr\u00ean Meta th\u00ec c\u00f3 c\u1ea7n \u0111\u0103ng k\u00fd MST n\u1ed9p thay kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p kh\u00f4ng cung c\u1ea5p TIN ho\u1eb7c kh\u00f4ng t\u1ea3i Gi\u1ea5y t\u1edd \u0111\u0103ng k\u00fd, Meta ti\u1ebfp t\u1ee5c t\u00ednh VAT tr\u00ean h\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o. Doanh nghi\u1ec7p v\u1eabn n\u00ean r\u00e0 so\u00e1t to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi tr\u1ea3 cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 n\u1ed9p thay tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 12\/10\/2026, doanh nghi\u1ec7p \u0111\u00e3 x\u00e1c th\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o s\u1ebd nh\u1eadn h\u00f3a \u0111\u01a1n Meta kh\u00f4ng c\u00f2n d\u00f2ng VAT 10%. Kho\u1ea3n thu\u1ebf n\u00e0y kh\u00f4ng m\u1ea5t \u0111i m\u00e0 chuy\u1ec3n th\u00e0nh ngh\u0129a v\u1ee5 doanh nghi\u1ec7p t\u1ef1 kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u. Mu\u1ed1n k\u00ea khai \u0111\u01b0\u1ee3c, vi\u1ec7c \u0111\u1ea7u ti\u00ean k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m l\u00e0 \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u01b0\u1edbng d\u1eabn chi ti\u1ebft th\u1ee7 t\u1ee5c tr\u00ean C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng Thu\u1ebf \u0111i\u1ec7n t\u1eed, b\u00e1m s\u00e1t Th\u00f4ng t\u01b0 90\/2026\/TT-BTC v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf. V\u00ec sao doanh nghi\u1ec7p c\u1ea7n \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10504,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10495","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10495","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=10495"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10495\/revisions"}],"predecessor-version":[{"id":10510,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10495\/revisions\/10510"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/10504"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=10495"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=10495"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=10495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}