{"id":10623,"date":"2026-10-27T13:59:10","date_gmt":"2026-10-27T06:59:10","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10623"},"modified":"2026-10-27T13:59:10","modified_gmt":"2026-10-27T06:59:10","slug":"cong-van-7824-qng-qldn1","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-7824-qng-qldn1\/","title":{"rendered":"C\u00f4ng v\u0103n 7824\/QNG-QLDN1: Th\u1eddi \u0111i\u1ec3m k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-7824qngqldn1-ngay-2392026-huong-dan-thoi-diem-khai-thue-nha-thau-nuoc-ngoai-ra-sao-138105651.html\" target=\"_blank\" rel=\"noopener\"><b>C\u00f4ng v\u0103n 7824\/QNG-QLDN1<\/b><\/a><span style=\"font-weight: 400;\"> do Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ng\u00e3i ban h\u00e0nh ng\u00e0y 23\/09\/2026 \u0111\u00e3 l\u00e0m r\u00f5 th\u1eddi \u0111i\u1ec3m k\u00ea khai thu\u1ebf GTGT, thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ed3ng th\u1eddi ch\u1ec9 r\u00f5 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf. V\u0103n b\u1ea3n tr\u1ea3 l\u1eddi \u0111\u00fang c\u00e2u h\u1ecfi m\u00e0 k\u1ebf to\u00e1n b\u00ean Vi\u1ec7t Nam g\u1eb7p m\u1ed7i l\u1ea7n chuy\u1ec3n ti\u1ec1n cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i: khai thu\u1ebf nh\u00e0 th\u1ea7u ngay t\u1ea1i l\u1ea7n thanh to\u00e1n hay \u0111\u01b0\u1ee3c g\u1ed9p theo th\u00e1ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i n\u1ed9i dung ch\u00ednh c\u1ee7a c\u00f4ng v\u0103n, tr\u00edch d\u1eabn nguy\u00ean v\u0103n c\u00e1c quy \u0111\u1ecbnh li\u00ean quan v\u00e0 \u0111\u01b0a ra nh\u1eefng l\u01b0u \u00fd th\u1ef1c t\u1ebf gi\u00fap doanh nghi\u1ec7p k\u00ea khai \u0111\u00fang ngay t\u1eeb l\u1ea7n \u0111\u1ea7u.<\/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\/cong-van-7824-qng-qldn1\/#Cong_van_7824QNG-QLDN1_la_gi\" >C\u00f4ng v\u0103n 7824\/QNG-QLDN1 l\u00e0 g\u00ec?<\/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\/cong-van-7824-qng-qldn1\/#Can_cu_phap_ly_cua_Cong_van_7824QNG-QLDN1\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 7824\/QNG-QLDN1<\/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\/cong-van-7824-qng-qldn1\/#Khoan_2_Dieu_30_Thong_tu_892026TT-BTC_Thoi_diem_khai_thue\" >Kho\u1ea3n 2 \u0110i\u1ec1u 30 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC: Th\u1eddi \u0111i\u1ec3m khai thu\u1ebf<\/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\/cong-van-7824-qng-qldn1\/#Khoan_6_Dieu_9_Thong_tu_692025TT-BTC_Ty_le_tinh_thue_GTGT\" >Kho\u1ea3n 6 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC: T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT<\/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\/cong-van-7824-qng-qldn1\/#Dieu_7_Thong_tu_202026TT-BTC_Thue_TNDN_doi_voi_doanh_nghiep_nuoc_ngoai\" >\u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC: Thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i<\/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\/ja\/cong-van-7824-qng-qldn1\/#Thoi_diem_ke_khai_thue_nha_thau_nuoc_ngoai_theo_Cong_van_7824QNG-QLDN1\" >Th\u1eddi \u0111i\u1ec3m k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo C\u00f4ng v\u0103n 7824\/QNG-QLDN1<\/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\/ja\/cong-van-7824-qng-qldn1\/#Khai_thue_theo_tung_lan_phat_sinh_thanh_toan\" >Khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh thanh to\u00e1n<\/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\/ja\/cong-van-7824-qng-qldn1\/#Dang_ky_khai_thue_theo_thang_khi_thanh_toan_nhieu_lan_trong_thang\" >\u0110\u0103ng k\u00fd khai thu\u1ebf theo th\u00e1ng khi thanh to\u00e1n nhi\u1ec1u l\u1ea7n trong th\u00e1ng<\/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\/ja\/cong-van-7824-qng-qldn1\/#Khai_quyet_toan_khi_ket_thuc_hop_dong_nha_thau\" >Khai quy\u1ebft to\u00e1n khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u<\/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\/cong-van-7824-qng-qldn1\/#Trach_nhiem_cua_ben_Viet_Nam_khi_ke_khai\" >Tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean Vi\u1ec7t Nam khi k\u00ea khai<\/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\/ja\/cong-van-7824-qng-qldn1\/#Ty_le_phan_tram_tinh_thue_GTGT_TNDN_theo_Cong_van_7824QNG-QLDN1\" >T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh thu\u1ebf GTGT, TNDN theo C\u00f4ng v\u0103n 7824\/QNG-QLDN1<\/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\/ja\/cong-van-7824-qng-qldn1\/#Luu_y_thuc_tien_khi_ap_dung\" >L\u01b0u \u00fd th\u1ef1c ti\u1ec5n khi \u00e1p d\u1ee5ng<\/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\/ja\/cong-van-7824-qng-qldn1\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-7824-qng-qldn1\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-7824-qng-qldn1\/#Cau_hoi_thuong_gap_ve_Cong_van_7824QNG-QLDN1\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 7824\/QNG-QLDN1<\/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\/cong-van-7824-qng-qldn1\/#Thanh_toan_cho_nha_thau_nuoc_ngoai_nhieu_lan_trong_thang_co_phai_khai_tung_lan_khong\" >Thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nhi\u1ec1u l\u1ea7n trong th\u00e1ng c\u00f3 ph\u1ea3i khai t\u1eebng l\u1ea7n kh\u00f4ng?<\/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\/ja\/cong-van-7824-qng-qldn1\/#Khi_nao_phai_khai_quyet_toan_thue_nha_thau_nuoc_ngoai\" >Khi n\u00e0o ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf 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-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-7824-qng-qldn1\/#Ai_nop_ho_so_khai_thue_nha_thau_va_nop_o_dau\" >Ai n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 n\u1ed9p \u1edf \u0111\u00e2u?<\/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\/cong-van-7824-qng-qldn1\/#Ty_le_phan_tram_tinh_thue_nha_thau_lay_theo_van_ban_nao\" >T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u l\u1ea5y theo v\u0103n b\u1ea3n n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_7824QNG-QLDN1_la_gi\"><\/span><b>C\u00f4ng v\u0103n 7824\/QNG-QLDN1 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7824\/QNG-QLDN1 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ng\u00e3i v\u1ec1 th\u1eddi \u0111i\u1ec3m k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT, thu\u1ebf TNDN. V\u0103n b\u1ea3n t\u1eadp trung v\u00e0o tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf GTGT t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu v\u00e0 n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft nhanh th\u00f4ng tin c\u1ee7a v\u0103n b\u1ea3n:<\/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>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u756a\u53f7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7824\/QNG-QLDN1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u767a\u884c\u6a5f\u95a2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ng\u00e3i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u767a\u884c\u65e5\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">23\/9\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 h\u01b0\u1edbng d\u1eabn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m khai thu\u1ebf GTGT, TNDN \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i; t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 30 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC; kho\u1ea3n 6 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC; \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng c\u1ea7n quan t\u00e2m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00ean Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng, thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u1ee7a C\u00f4ng v\u0103n 7824\/QNG-QLDN1 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u1ef1c ti\u1ebfp t\u1eeb c\u00e1c Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 hi\u1ec7u l\u1ef1c tr\u00ean ph\u1ea1m vi c\u1ea3 n\u01b0\u1edbc. V\u00ec v\u1eady, doanh nghi\u1ec7p \u1edf c\u00e1c t\u1ec9nh, th\u00e0nh kh\u00e1c ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 tham kh\u1ea3o \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu c\u00e1ch l\u00e0m c\u1ee7a m\u00ecnh. C\u1ea7n l\u01b0u \u00fd, c\u00f4ng v\u0103n mang t\u00ednh h\u01b0\u1edbng d\u1eabn; c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 \u00e1p d\u1ee5ng v\u1eabn l\u00e0 c\u00e1c Th\u00f4ng t\u01b0 \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh v\u00e0 c\u00e1c b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc khi \u0111i v\u00e0o ph\u1ea7n k\u00ea khai, h\u00e3y xem th\u00eam b\u00e0i h\u01b0\u1edbng d\u1eabn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-tinh-thue-nha-thau-nuoc-ngoai\/\"> \u5916\u56fd\u4eba\u8acb\u8ca0\u696d\u8005\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chi ti\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_Cong_van_7824QNG-QLDN1\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 7824\/QNG-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10624\" aria-describedby=\"caption-attachment-10624\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10624\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-Cong-van-7824_QNG-QLDN1.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 7824\/QNG-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-Cong-van-7824_QNG-QLDN1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-Cong-van-7824_QNG-QLDN1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-Cong-van-7824_QNG-QLDN1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-Cong-van-7824_QNG-QLDN1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-Cong-van-7824_QNG-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10624\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 7824\/QNG-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7824\/QNG-QLDN1 d\u1ef1a tr\u00ean 03 nh\u00f3m quy \u0111\u1ecbnh. C\u00e1c \u0111o\u1ea1n d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c tr\u00edch nguy\u00ean v\u0103n \u0111\u1ec3 k\u1ebf to\u00e1n \u0111\u1ed1i chi\u1ebfu khi l\u1eadp h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_2_Dieu_30_Thong_tu_892026TT-BTC_Thoi_diem_khai_thue\"><\/span><b>Kho\u1ea3n 2 \u0110i\u1ec1u 30 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC: Th\u1eddi \u0111i\u1ec3m khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu t\u00ednh thu\u1ebf:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">a) Khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu t\u00ednh thu\u1ebf l\u00e0 lo\u1ea1i khai theo l\u1ea7n ph\u00e1t sinh thanh to\u00e1n ti\u1ec1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 khai quy\u1ebft to\u00e1n khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u1ebfu c\u00f3 ph\u00e1t sinh thay \u0111\u1ed5i s\u1ed1 thu\u1ebf \u0111\u00e3 khai v\u00e0 n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p b\u00ean Vi\u1ec7t Nam thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nhi\u1ec1u l\u1ea7n trong th\u00e1ng th\u00ec c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd khai thu\u1ebf theo th\u00e1ng thay cho vi\u1ec7c khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh thanh to\u00e1n ti\u1ec1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">B\u00ean Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u00ean Vi\u1ec7t Nam;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">b) H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c lo\u1ea1i thu nh\u1eadp kh\u00e1c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 15 Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_6_Dieu_9_Thong_tu_692025TT-BTC_Ty_le_tinh_thue_GTGT\"><\/span><b>Kho\u1ea3n 6 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC: T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean doanh thu:<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">a) T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean doanh thu \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam (tr\u1eeb d\u1ecbch v\u1ee5 cung c\u1ea5p qua k\u00eanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_7_Thong_tu_202026TT-BTC_Thue_TNDN_doi_voi_doanh_nghiep_nuoc_ngoai\"><\/span><b>\u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC: Thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p 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;\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2, kho\u1ea3n 4 \u0110i\u1ec1u 3 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 12 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m b2, b3 v\u00e0 b4 kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y) thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">b) Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5, cung c\u1ea5p d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, cung c\u1ea5p v\u00e0 ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n ho\u1eb7c thu\u00ea m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n d\u1ecbch v\u1ee5 ph\u00e2n ph\u1ed1i, d\u1ecbch v\u1ee5 kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam) theo h\u00ecnh th\u1ee9c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ho\u1eb7c theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf (Incoterms), tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gia c\u00f4ng v\u00e0 xu\u1ea5t tr\u1ea3 h\u00e0ng h\u00f3a cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i thu\u00ea gia c\u00f4ng; cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam theo c\u00e1c h\u00ecnh th\u1ee9c kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p v\u00e0 ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i v\u1eabn l\u00e0 ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 chi ph\u00ed ph\u00e2n ph\u1ed1i, qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5, ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">c) Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u0111i\u1ec3m giao nh\u1eadn h\u00e0ng h\u00f3a n\u1eb1m trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y) ho\u1eb7c vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a c\u00f3 k\u00e8m theo m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 ti\u1ebfn h\u00e0nh t\u1ea1i Vi\u1ec7t Nam nh\u01b0 d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb\/marketing, ho\u1ea1t \u0111\u1ed9ng x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 sau b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5 l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, b\u1ea3o h\u00e0nh, b\u1ea3o d\u01b0\u1ee1ng, thay th\u1ebf v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c \u0111i k\u00e8m v\u1edbi vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 k\u00e8m theo mi\u1ec5n ph\u00ed), k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 n\u00eau tr\u00ean c\u00f3 ho\u1eb7c kh\u00f4ng n\u1eb1m trong gi\u00e1 tr\u1ecb c\u1ee7a h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">d) Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i;<\/span><\/i><i><span>\u0111) Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n nh\u1eadp kh\u1ea9u, ph\u00e2n ph\u1ed1i t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, mua h\u00e0ng h\u00f3a \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, b\u00e1n h\u00e0ng h\u00f3a cho th\u01b0\u01a1ng nh\u00e2n Vi\u1ec7t Nam theo ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd ngo\u1ea1i th\u01b0\u01a1ng.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/b><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 % tr\u00ean doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 12 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP;<\/span><\/i><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_ke_khai_thue_nha_thau_nuoc_ngoai_theo_Cong_van_7824QNG-QLDN1\"><\/span><b>Th\u1eddi \u0111i\u1ec3m k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo C\u00f4ng v\u0103n 7824\/QNG-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10625\" aria-describedby=\"caption-attachment-10625\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10625\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-diem-ke-khai-thue-nha-thau-nuoc-ngoai-theo-Cong-van-7824_QNG-QLDN1.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo C\u00f4ng v\u0103n 7824\/QNG-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-diem-ke-khai-thue-nha-thau-nuoc-ngoai-theo-Cong-van-7824_QNG-QLDN1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-diem-ke-khai-thue-nha-thau-nuoc-ngoai-theo-Cong-van-7824_QNG-QLDN1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-diem-ke-khai-thue-nha-thau-nuoc-ngoai-theo-Cong-van-7824_QNG-QLDN1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-diem-ke-khai-thue-nha-thau-nuoc-ngoai-theo-Cong-van-7824_QNG-QLDN1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-diem-ke-khai-thue-nha-thau-nuoc-ngoai-theo-Cong-van-7824_QNG-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10625\" class=\"wp-caption-text\">Th\u1eddi \u0111i\u1ec3m k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo C\u00f4ng v\u0103n 7824\/QNG-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 7824\/QNG-QLDN1, k\u1ef3 khai thu\u1ebf GTGT, TNDN c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp l\u00e0 <\/span><b>khai theo l\u1ea7n ph\u00e1t sinh thanh to\u00e1n<\/b><span style=\"font-weight: 400;\">, k\u00e8m theo <\/span><b>khai quy\u1ebft to\u00e1n khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\"> n\u1ebfu s\u1ed1 thu\u1ebf c\u00f3 thay \u0111\u1ed5i. Nguy\u00ean v\u0103n k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">K\u1ef3 khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf GTGT t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu t\u00ednh thu\u1ebf l\u00e0 lo\u1ea1i khai theo l\u1ea7n ph\u00e1t sinh thanh to\u00e1n ti\u1ec1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 khai quy\u1ebft to\u00e1n khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u1ebfu c\u00f3 ph\u00e1t sinh thay \u0111\u1ed5i s\u1ed1 thu\u1ebf \u0111\u00e3 khai v\u00e0 n\u1ed9p.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean Vi\u1ec7t Nam thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nhi\u1ec1u l\u1ea7n trong th\u00e1ng th\u00ec c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd khai thu\u1ebf theo th\u00e1ng thay cho vi\u1ec7c khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh thanh to\u00e1n ti\u1ec1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb g\u00f3c \u0111\u1ed9 th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n, n\u1ed9i dung tr\u00ean c\u00f3 th\u1ec3 t\u00e1ch th\u00e0nh ba ngh\u0129a v\u1ee5 c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_thue_theo_tung_lan_phat_sinh_thanh_toan\"><\/span><b>Khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh thanh to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc m\u1eb7c \u0111\u1ecbnh. M\u1ed1c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 khai l\u00e0 <\/span><b>th\u1eddi \u0111i\u1ec3m b\u00ean Vi\u1ec7t Nam thanh to\u00e1n ti\u1ec1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng. M\u1ed7i l\u1ea7n thanh to\u00e1n ph\u00e1t sinh m\u1ed9t l\u1ea7n khai thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dang_ky_khai_thue_theo_thang_khi_thanh_toan_nhieu_lan_trong_thang\"><\/span><b>\u0110\u0103ng k\u00fd khai thu\u1ebf theo th\u00e1ng khi thanh to\u00e1n nhi\u1ec1u l\u1ea7n trong th\u00e1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu trong m\u1ed9t th\u00e1ng c\u00f3 nhi\u1ec1u l\u1ea7n chi tr\u1ea3 cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, b\u00ean Vi\u1ec7t Nam <\/span><b>c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd<\/b><span style=\"font-weight: 400;\"> khai theo th\u00e1ng \u0111\u1ec3 gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1. \u0110\u00e2y l\u00e0 l\u1ef1a ch\u1ecdn c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u1ea7n \u0111\u0103ng k\u00fd, kh\u00f4ng t\u1ef1 \u0111\u1ed9ng \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_quyet_toan_khi_ket_thuc_hop_dong_nha_thau\"><\/span><b>Khai quy\u1ebft to\u00e1n khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7824\/QNG-QLDN1 n\u00eau r\u00f5 vi\u1ec7c khai quy\u1ebft to\u00e1n ch\u1ec9 \u0111\u1eb7t ra <\/span><b>khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u1ebfu c\u00f3 ph\u00e1t sinh thay \u0111\u1ed5i s\u1ed1 thu\u1ebf \u0111\u00e3 khai v\u00e0 n\u1ed9p<\/b><span style=\"font-weight: 400;\">. N\u1ebfu s\u1ed1 thu\u1ebf kh\u00f4ng thay \u0111\u1ed5i, h\u1ed3 s\u01a1 \u0111\u00e3 khai theo t\u1eebng l\u1ea7n (ho\u1eb7c theo th\u00e1ng) \u0111\u01b0\u1ee3c xem l\u00e0 \u0111\u00e3 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_ben_Viet_Nam_khi_ke_khai\"><\/span><b>Tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean Vi\u1ec7t Nam khi k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 30 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC m\u00e0 C\u00f4ng v\u0103n 7824\/QNG-QLDN1 vi\u1ec7n d\u1eabn, b\u00ean Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u00ean Vi\u1ec7t Nam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 15 Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_le_phan_tram_tinh_thue_GTGT_TNDN_theo_Cong_van_7824QNG-QLDN1\"><\/span><b>T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh thu\u1ebf GTGT, TNDN theo C\u00f4ng v\u0103n 7824\/QNG-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10626\" aria-describedby=\"caption-attachment-10626\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10626\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ty-le-phan-tram-tinh-thue-GTGT-va-TNDN-theo-Cong-van-7824_QNG-QLDN1.jpg\" alt=\"T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh thu\u1ebf GTGT v\u00e0 TNDN theo C\u00f4ng v\u0103n 7824\/QNG-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ty-le-phan-tram-tinh-thue-GTGT-va-TNDN-theo-Cong-van-7824_QNG-QLDN1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ty-le-phan-tram-tinh-thue-GTGT-va-TNDN-theo-Cong-van-7824_QNG-QLDN1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ty-le-phan-tram-tinh-thue-GTGT-va-TNDN-theo-Cong-van-7824_QNG-QLDN1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ty-le-phan-tram-tinh-thue-GTGT-va-TNDN-theo-Cong-van-7824_QNG-QLDN1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ty-le-phan-tram-tinh-thue-GTGT-va-TNDN-theo-Cong-van-7824_QNG-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10626\" class=\"wp-caption-text\">T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh thu\u1ebf GTGT v\u00e0 TNDN theo C\u00f4ng v\u0103n 7824\/QNG-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf, C\u00f4ng v\u0103n 7824\/QNG-QLDN1 kh\u00f4ng n\u00eau con s\u1ed1 c\u1ee5 th\u1ec3 m\u00e0 d\u1eabn chi\u1ebfu \u0111\u1ebfn hai c\u0103n c\u1ee9:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu th\u1ef1c hi\u1ec7n theo kho\u1ea3n 6 \u0110i\u1ec1u 9 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214417\" target=\"_blank\" rel=\"noopener\">\u56de\u89a7\u6587\u66f869\/2025\/TT-BTC<\/a><\/span><\/strong>;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu t\u00ednh thu\u1ebf TNDN th\u1ef1c hi\u1ec7n theo kho\u1ea3n 5 \u0110i\u1ec1u 7 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=217191\" target=\"_blank\" rel=\"noopener\">\u56de\u89a7\u6587\u66f820\/2026\/TT-BTC<\/a><\/span><\/strong>.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi thu\u1ebf TNDN, tr\u01b0\u1edbc khi tra t\u1ef7 l\u1ec7, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh nh\u00e0 th\u1ea7u c\u00f3 thu\u1ed9c ph\u1ea1m vi kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC hay kh\u00f4ng. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea t\u1ea1i \u0111i\u1ec3m b \u0111\u1ebfn \u0111i\u1ec3m \u0111 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, cung c\u1ea5p v\u00e0 ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a theo h\u00ecnh th\u1ee9c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ho\u1eb7c theo Incoterms (tr\u1eeb gia c\u00f4ng v\u00e0 xu\u1ea5t tr\u1ea3 h\u00e0ng h\u00f3a cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i thu\u00ea gia c\u00f4ng); cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 qua th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p h\u00e0ng h\u00f3a c\u00f3 \u0111i\u1ec3m giao nh\u1eadn trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, ho\u1eb7c k\u00e8m d\u1ecbch v\u1ee5 ti\u1ebfn h\u00e0nh t\u1ea1i Vi\u1ec7t Nam nh\u01b0 qu\u1ea3ng c\u00e1o, l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, b\u1ea3o h\u00e0nh, b\u1ea3o d\u01b0\u1ee1ng (k\u1ec3 c\u1ea3 d\u1ecbch v\u1ee5 k\u00e8m theo mi\u1ec5n ph\u00ed);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam \u0111\u1ec3 \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n nh\u1eadp kh\u1ea9u, ph\u00e2n ph\u1ed1i t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, mua h\u00e0ng h\u00f3a \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, b\u00e1n h\u00e0ng h\u00f3a cho th\u01b0\u01a1ng nh\u00e2n Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_thuc_tien_khi_ap_dung\"><\/span><b>L\u01b0u \u00fd th\u1ef1c ti\u1ec5n khi \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m x\u1eed l\u00fd h\u1ed3 s\u01a1 thu\u1ebf nh\u00e0 th\u1ea7u, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c \u0111i\u1ec3m k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra tr\u01b0\u1edbc m\u1ed7i k\u1ef3 k\u00ea khai:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf: H\u01b0\u1edbng d\u1eabn trong C\u00f4ng v\u0103n 7824\/QNG-QLDN1 \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf GTGT t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu v\u00e0 n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1m s\u00e1t l\u1ecbch thanh to\u00e1n th\u1ef1c t\u1ebf: Ngh\u0129a v\u1ee5 khai ph\u00e1t sinh theo l\u1ea7n thanh to\u00e1n ti\u1ec1n cho nh\u00e0 th\u1ea7u, n\u00ean b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n n\u1eafm l\u1ecbch chi tr\u1ea3 t\u1eeb ph\u00f2ng mua h\u00e0ng, t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i s\u1ed1 thu\u1ebf \u0111\u1ebfn khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng: N\u1ebfu c\u00f3 ph\u1ee5 l\u1ee5c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb ho\u1eb7c thay \u0111\u1ed5i l\u00e0m s\u1ed1 thu\u1ebf \u0111\u00e3 khai, \u0111\u00e3 n\u1ed9p thay \u0111\u1ed5i, c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 \u0111\u00fang t\u1ef7 gi\u00e1: Ph\u1ea7n l\u1edbn h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7; nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 c\u00f3 th\u1ec3 xem th\u00eam t\u1ea1i b\u00e0i vi\u1ebft<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-99-quy-dinh-ty-gia-tinh-thue-nha-thau\/\"> Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7: H\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c, ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ed3 s\u01a1 khai thu\u1ebf theo \u0111i\u1ec3m 15 Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u song song, vi\u1ec7c theo d\u00f5i t\u1eebng l\u1ea7n thanh to\u00e1n d\u1ec5 ph\u00e1t sinh sai s\u00f3t v\u1ec1 th\u1eddi \u0111i\u1ec3m khai. Khi b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f2n m\u1ecfng, ph\u01b0\u01a1ng \u00e1n<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-dich-vu\/\"> \u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u3046<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> gi\u00fap \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 c\u1ea7n gi\u1ea3i \u0111\u00e1p c\u00e1c t\u00ecnh hu\u1ed1ng ph\u1ee9c t\u1ea1p nh\u01b0 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf hay ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf, doanh nghi\u1ec7p c\u00e2n nh\u1eafc<\/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 h\u1ed7 tr\u1ee3 theo t\u1eebng v\u1ee5 vi\u1ec7c.<\/span><\/p>\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;\">C\u00f4ng v\u0103n 7824\/QNG-QLDN1 \u0111\u00e3 l\u00e0m r\u00f5 ba \u0111i\u1ec3m c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo t\u1eebng l\u1ea7n ph\u00e1t sinh thanh to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c \u0111\u0103ng k\u00fd khai theo th\u00e1ng khi thanh to\u00e1n nhi\u1ec1u l\u1ea7n trong th\u00e1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai quy\u1ebft to\u00e1n khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng n\u1ebfu s\u1ed1 thu\u1ebf thay \u0111\u1ed5i. T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh thu\u1ebf GTGT, TNDN ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 69\/2025\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm ch\u1eafc th\u1eddi \u0111i\u1ec3m k\u00ea khai gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro khai sai k\u1ef3 v\u00e0 gi\u1eef h\u1ed3 s\u01a1 thu\u1ebf nh\u00e0 th\u1ea7u lu\u00f4n minh b\u1ea1ch. N\u1ebfu b\u1ea1n mu\u1ed1n to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5, t\u1eeb h\u1ea1ch to\u00e1n, k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1edfi \u0111\u1ed9i ng\u0169 chuy\u00ean m\u00f4n, h\u00e3y tham kh\u1ea3o<\/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;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: B\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o, d\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c ho\u1eb7c li\u00ean h\u1ec7 chuy\u00ean gia 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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b<\/span><\/strong>\u00a0<\/span><\/a><\/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_Cong_van_7824QNG-QLDN1\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 7824\/QNG-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thanh_toan_cho_nha_thau_nuoc_ngoai_nhieu_lan_trong_thang_co_phai_khai_tung_lan_khong\"><\/span><b>Thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nhi\u1ec1u l\u1ea7n trong th\u00e1ng c\u00f3 ph\u1ea3i khai t\u1eebng l\u1ea7n 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. B\u00ean Vi\u1ec7t Nam c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd khai thu\u1ebf theo th\u00e1ng thay cho vi\u1ec7c khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh thanh to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_phai_khai_quyet_toan_thue_nha_thau_nuoc_ngoai\"><\/span><b>Khi n\u00e0o ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf 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;\">Khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u1ebfu c\u00f3 ph\u00e1t sinh thay \u0111\u1ed5i s\u1ed1 thu\u1ebf \u0111\u00e3 khai v\u00e0 n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_nop_ho_so_khai_thue_nha_thau_va_nop_o_dau\"><\/span><b>Ai n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 n\u1ed9p \u1edf \u0111\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u00ean Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_le_phan_tram_tinh_thue_nha_thau_lay_theo_van_ban_nao\"><\/span><b>T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u l\u1ea5y theo v\u0103n b\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT theo kho\u1ea3n 6 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC; thu\u1ebf TNDN theo kho\u1ea3n 5 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, d\u1eabn chi\u1ebfu kho\u1ea3n 3 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 7824\/QNG-QLDN1 do Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ng\u00e3i ban h\u00e0nh ng\u00e0y 23\/09\/2026 \u0111\u00e3 l\u00e0m r\u00f5 th\u1eddi \u0111i\u1ec3m k\u00ea khai thu\u1ebf GTGT, thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ed3ng th\u1eddi ch\u1ec9 r\u00f5 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf. V\u0103n b\u1ea3n tr\u1ea3 l\u1eddi \u0111\u00fang c\u00e2u h\u1ecfi m\u00e0 k\u1ebf to\u00e1n b\u00ean Vi\u1ec7t Nam g\u1eb7p m\u1ed7i l\u1ea7n chuy\u1ec3n ti\u1ec1n cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i: khai thu\u1ebf nh\u00e0 th\u1ea7u ngay t\u1ea1i l\u1ea7n thanh to\u00e1n hay \u0111\u01b0\u1ee3c g\u1ed9p theo th\u00e1ng? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i n\u1ed9i dung ch\u00ednh c\u1ee7a c\u00f4ng v\u0103n, tr\u00edch d\u1eabn nguy\u00ean v\u0103n c\u00e1c quy \u0111\u1ecbnh li\u00ean quan v\u00e0 \u0111\u01b0a ra nh\u1eefng l\u01b0u \u00fd th\u1ef1c t\u1ebf gi\u00fap [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10627,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10623","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\/10623","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=10623"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10623\/revisions"}],"predecessor-version":[{"id":10628,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10623\/revisions\/10628"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/10627"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=10623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=10623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=10623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}