{"id":7634,"date":"2026-03-02T23:40:10","date_gmt":"2026-03-03T06:40:10","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7634"},"modified":"2026-03-05T18:33:35","modified_gmt":"2026-03-06T01:33:35","slug":"han-nop-bao-cao-tai-chinh-nam-2025","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/han-nop-bao-cao-tai-chinh-nam-2025\/","title":{"rendered":"2025\u5e74\u5ea6\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u671f\u9650\u306e\u8a73\u7d30\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\u5e743\u6708\u304c\u8fd1\u3065\u304f\u306b\u3064\u308c\u3001\u7d4c\u7406\u90e8\u9580\u3068\u4e8b\u696d\u4e3b\u3078\u306e\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u306f\u307e\u3059\u307e\u3059\u5f37\u307e\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u30012025\u5e74\u5ea6\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u91cd\u8981\u306a\u6642\u671f\u3060\u304b\u3089\u3067\u3059\u30022025\u5e74\u5ea6\u306e\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3092\u6700\u9069\u5316\u3057\u3001\u9ad8\u984d\u306a\u5ef6\u6ede\u91d1\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1H2FX6R65yau---HSA5VRy95kBZnDy1ta\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u6982\u8981\u30d5\u30a1\u30a4\u30eb\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9 <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/han-nop-bao-cao-tai-chinh-nam-2025\/#Tai_sao_thang_032026_la_%E2%80%9Cdinh_diem%E2%80%9D_cua_mua_quyet_toan\" >\u306a\u305c2026\u5e743\u6708\u304c\u78ba\u5b9a\u7533\u544a\u30b7\u30fc\u30ba\u30f3\u306e\u300c\u30d4\u30fc\u30af\u300d\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/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\/han-nop-bao-cao-tai-chinh-nam-2025\/#Chi_tiet_han_nop_bao_cao_tai_chinh_nam_2025\" >2025\u5e74\u5ea6\u306e\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u8a73\u7d30\u3002<\/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\/han-nop-bao-cao-tai-chinh-nam-2025\/#Doi_voi_doanh_nghiep_va_to_chuc_kinh_te\" >\u4f01\u696d\u304a\u3088\u3073\u7d4c\u6e08\u56e3\u4f53\u5411\u3051<\/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\/han-nop-bao-cao-tai-chinh-nam-2025\/#Doi_voi_don_vi_hanh_chinh_su_nghiep_Diem_moi_can_luu_y\" >\u884c\u653f\u6a5f\u95a2\u304a\u3088\u3073\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u90e8\u9580\u5411\u3051\uff08\u65b0\u305f\u306a\u7559\u610f\u70b9\uff09<\/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\/han-nop-bao-cao-tai-chinh-nam-2025\/#Lich_nop_to_khai_va_nop_thue_ky_thang_22026\" >2026\u5e742\u6708\u306e\u7d0d\u7a0e\u7533\u544a\u304a\u3088\u3073\u7d0d\u4ed8\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3002<\/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\/han-nop-bao-cao-tai-chinh-nam-2025\/#Quyet_toan_thue_TNDN_va_TNCN_nam_2025\" >2025\u5e74\u306e\u6cd5\u4eba\u7a0e\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6c7a\u7b97<\/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\/han-nop-bao-cao-tai-chinh-nam-2025\/#Rui_ro_khi_cham_nop_Cap_nhat_muc_phat_moi_nhat\" >\u9045\u5ef6\u7533\u544a\u306e\u30ea\u30b9\u30af\uff1a\u7f70\u91d1\u7387\u306e\u66f4\u65b0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/han-nop-bao-cao-tai-chinh-nam-2025\/#Cach_tinh_tien_cham_nop_theo_Luat_thue_562024QH15\" >\u7a0e\u6cd556\/2024\/QH15\u306b\u57fa\u3065\u304f\u5ef6\u6ede\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/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\/han-nop-bao-cao-tai-chinh-nam-2025\/#Xu_phat_hanh_chinh_ve_hanh_vi_cham_nop_Bao_cao_tai_chinh\" >\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/han-nop-bao-cao-tai-chinh-nam-2025\/#Nhung_tips_danh_cho_ke_toan_de_kip_han_nop_bao_cao_tai_chinh_nam_2025\" >2025 \u5e74\u306e\u8ca1\u52d9\u5831\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u305b\u308b\u305f\u3081\u306e\u4f1a\u8a08\u58eb\u5411\u3051\u306e\u30d2\u30f3\u30c8\u3002<\/a><\/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\/han-nop-bao-cao-tai-chinh-nam-2025\/#Tong_hop_cac_moc_thoi_han_quan_trong_trong_thang_032026\" >2026\u5e743\u6708\u306e\u4e3b\u306a\u671f\u9650\u306e\u6982\u8981<\/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\/han-nop-bao-cao-tai-chinh-nam-2025\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/han-nop-bao-cao-tai-chinh-nam-2025\/#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><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_thang_032026_la_%E2%80%9Cdinh_diem%E2%80%9D_cua_mua_quyet_toan\"><\/span><b>\u306a\u305c2026\u5e743\u6708\u304c\u78ba\u5b9a\u7533\u544a\u30b7\u30fc\u30ba\u30f3\u306e\u300c\u30d4\u30fc\u30af\u300d\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u7b2c88\/2015\/QH13\u53f7\u304a\u3088\u3073\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c38\/2019\/QH14\u53f7\u306e\u898f\u5b9a\u306b\u3088\u308c\u3070\u3001\u307b\u3068\u3093\u3069\u306e\u5e74\u6b21\u5831\u544a\u66f8\u304a\u3088\u3073\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u5f8c3\u304b\u6708\u76ee\u306e\u6700\u7d42\u65e5\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u306e\u7d0d\u7a0e\u30b7\u30fc\u30ba\u30f3\u306f\u3001\u4ee5\u4e0b\u306e\u7406\u7531\u304b\u3089\u3055\u3089\u306b\u6ce8\u76ee\u306b\u5024\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9045\u5ef6\u652f\u6255\u3044\u7f70\u91d1\u306b\u95a2\u3059\u308b\u898f\u5236\u306f\u3001\u6cd5\u5f8b\u7b2c56\/2024\/QH15\u53f7\uff082025\u5e741\u67081\u65e5\u767a\u52b9\uff09\u306b\u5f93\u3063\u3066\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u9054 24\/2024\/TT-BTC \u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u7ba1\u7406\u90e8\u9580\u3068\u975e\u4e8b\u696d\u90e8\u9580\u306b\u9069\u7528\u3055\u308c\u308b\u65b0\u3057\u3044\u4f1a\u8a08\u5236\u5ea6\u306f\u30012025 \u5e74 1 \u6708 1 \u65e5\u306b\u6b63\u5f0f\u306b\u767a\u52b9\u3057\u307e\u3057\u305f\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u58eb\u306f\u8a18\u9332\u3092\u6ce8\u610f\u6df1\u304f\u78ba\u8a8d\u3057\u3001\u6cd5\u7684\u671f\u9650\u3092\u53b3\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_han_nop_bao_cao_tai_chinh_nam_2025\"><\/span><b>2025\u5e74\u5ea6\u306e\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u8a73\u7d30\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30bf\u30a4\u30e0\u30e9\u30a4\u30f3\u3092\u898f\u5b9a\u3059\u308b\u6700\u3082\u91cd\u8981\u306a\u6cd5\u7684\u6839\u62e0\u306f\u3001\u4f1a\u8a08\u6cd5\u7b2c88\/2015\/QH13\u53f7\u3067\u3059\u3002\u4f01\u696d\u306f\u30012025\u5e74\u306e\u8ca1\u52d9\u8af8\u8868\u63d0\u51fa\u671f\u9650\u306b\u9055\u53cd\u3057\u306a\u3044\u3088\u3046\u3001\u7d44\u7e54\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u671f\u9650\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_va_to_chuc_kinh_te\"><\/span><b>\u4f01\u696d\u304a\u3088\u3073\u7d4c\u6e08\u56e3\u4f53\u5411\u3051<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u7b2c88\/2015\/QH13\u53f7\u7b2c29\u6761\u306b\u57fa\u3065\u304f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u671f\u9650: \u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308990\u65e5\u4ee5\u5185\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306a\u65e5\u4ed8: \u4f1a\u8a08\u5e74\u5ea6\u306f 2025 \u5e74 12 \u6708 31 \u65e5\u3067\u7d42\u4e86\u3059\u308b\u305f\u3081\u30012025 \u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3059\u308b\u6b63\u5f0f\u306a\u671f\u9650\u306f 2026 \u5e74 3 \u6708 31 \u65e5\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5834\u6240: \u66f8\u985e\u306f\u3001\u76f4\u63a5\u7ba1\u7406\u3059\u308b\u7a0e\u52d9\u5f53\u5c40\u3001\u7d71\u8a08\u5f53\u5c40\u3001\u304a\u3088\u3073\u4e8b\u696d\u30e9\u30a4\u30bb\u30f3\u30b9\u5f53\u5c40 (\u8a08\u753b\u6295\u8cc7\u7701\u3067\u5fc5\u8981\u306a\u5834\u5408) \u306b\u540c\u6642\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">3\u6708\u672b\u306e\u671f\u9650\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u6c11\u9593\u4f01\u696d\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u516c\u7684\u6a5f\u95a2\u3082\u3001\u7279\u306b\u6700\u8fd1\u306e\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u4f34\u3044\u3001\u72ec\u81ea\u306e\u53b3\u3057\u3044\u898f\u5236\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_don_vi_hanh_chinh_su_nghiep_Diem_moi_can_luu_y\"><\/span><b>\u884c\u653f\u6a5f\u95a2\u304a\u3088\u3073\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u90e8\u9580\u5411\u3051\uff08\u65b0\u305f\u306a\u7559\u610f\u70b9\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u516c\u7684\u6a5f\u95a2\u306e\u4f1a\u8a08\u58eb\u306f\u3001Circular 24\/2024\/TT-BTC\uff082025\u5e741\u67081\u65e5\u304b\u3089\u767a\u52b9\uff09\u306b\u7279\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u901a\u9054\u7b2c9\u6761\u7b2c6\u9805a\u9805\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u66f8\u306f\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308990\u65e5\u4ee5\u5185\u306b\u4e0a\u4f4d\u6a5f\u95a2\u307e\u305f\u306f\u540c\u7b49\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u30012026\u5e743\u670831\u65e5\u306f\u3001\u884c\u653f\u90e8\u9580\u304c2025\u5e74\u5ea6\u5831\u544a\u66f8\u306e\u63d0\u51fa\u3092\u5b8c\u4e86\u3059\u308b\u671f\u9650\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u306f\u3001\u9577\u671f\u7684\u306a\u5e74\u6b21\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u52a0\u3048\u3001\u65e5\u3005\u306e\u7a0e\u52d9\u7533\u544a\u306b\u3082\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u30023\u670831\u65e5\u306e\u671f\u9650\u306b\u5168\u529b\u3092\u6ce8\u3050\u524d\u306b\u30013\u6708\u524d\u534a\u306b\u78ba\u5b9f\u306b\u5bfe\u5fdc\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u91cd\u8981\u306a\u7bc0\u76ee\u304c\u3082\u3046\u4e00\u3064\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lich_nop_to_khai_va_nop_thue_ky_thang_22026\"><\/span><b>2026\u5e742\u6708\u306e\u7d0d\u7a0e\u7533\u544a\u304a\u3088\u3073\u7d0d\u4ed8\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u306f\u3001\u5e74\u6b21\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u78ba\u5b9a\u3055\u305b\u308b\u524d\u306b\u30012026 \u5e74 2 \u6708\u306e\u7d0d\u7a0e\u671f\u9593\u304b\u3089\u767a\u751f\u3059\u308b\u672a\u6255\u3044\u306e\u7a0e\u91d1\u3092\u3059\u3079\u3066\u6e05\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c38\/2019\/QH14\u53f7\u7b2c44\u6761\u7b2c1\u9805\u306b\u57fa\u3065\u304d\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6708\u6b21\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\uff1a2026\u5e743\u670820\u65e5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e (VAT) \u3084\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u500b\u4eba\u6240\u5f97\u7a0e\u306a\u3069\u3001\u6bce\u6708\u7533\u544a\u3055\u308c\u308b\u7a0e\u91d1\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u540c\u6cd5\u7b2c55\u6761\u306b\u3088\u308c\u3070\u3001<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3068\u4e00\u81f4\u3057\u3066\u304a\u308a\u30012026 \u5e74 3 \u6708 20 \u65e5\u307e\u3067\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30bf\u30b9\u30af\u3092\u6642\u9593\u3069\u304a\u308a\u306b\u5b8c\u4e86\u3059\u308b\u3068\u3001\u8ca1\u52d9\u8af8\u8868\u3084\u5e74\u6b21\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3068\u304d\u306b\u6b63\u78ba\u306a\u30c7\u30fc\u30bf\u7167\u5408\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quyet_toan_thue_TNDN_va_TNCN_nam_2025\"><\/span><b>2025\u5e74\u306e\u6cd5\u4eba\u7a0e\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6c7a\u7b97<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u30012025 \u5e74\u306e\u8ca1\u52d9\u5831\u544a\u671f\u9650\u3092\u5b88\u308b\u3053\u3068\u306b\u52a0\u3048\u3001\u6700\u3082\u91cd\u8981\u306a 2 \u3064\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\uff1a\u4f01\u696d\u306f\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u69d8\u5f0f03\/TNDN\u3068\u6dfb\u4ed8\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u63d0\u51fa\u671f\u9650\u306f\u30012025\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u671f\u9650\u3067\u3042\u308b2026\u5e743\u670831\u65e5\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\uff1a\u6240\u5f97\u3092\u652f\u6255\u3046\u7d44\u7e54\u306f\u3001\u627f\u8a8d\u3092\u53d7\u3051\u305f\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u304b\u3001\u6e90\u6cc9\u5fb4\u53ce\u6e08\u307f\u306e\u7a0e\u91d1\u3092\u78ba\u5b9a\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u671f\u9650\u306f2026\u5e743\u670831\u65e5\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7fa9\u52d9\u3092\u76f4\u63a5\u652f\u6255\u3046\u500b\u4eba\u306e\u5834\u5408\uff1a\u898f\u5b9a\u306b\u3088\u308a\u3001\u7a0e\u91d1\u3092\u6255\u3044\u904e\u304e\u3066\u9084\u4ed8\u3092\u8acb\u6c42\u3057\u305f\u3044\u500b\u4eba\u3001\u307e\u305f\u306f\u8ffd\u52a0\u3067\u652f\u6255\u3046\u3079\u304d\u7a0e\u91d1\u304c\u3042\u308b\u500b\u4eba\u306f\u30014\u304b\u6708\u76ee\u306e\u672b\u65e5\uff082026\u5e744\u670830\u65e5\uff09\u307e\u3067\u306b\u652f\u6255\u3044\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u306f\u3001\u5358\u306b\u671f\u9650\u5185\u306b\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7f70\u5247\u898f\u5b9a\u306e\u5909\u66f4\u306b\u3082\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6cd5\u5f8b\u7b2c56\/2024\/QH15\u53f7\u306b\u3088\u308b\u6700\u65b0\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u5ef6\u6ede\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u5927\u5e45\u306b\u5909\u66f4\u3055\u308c\u30012025\u5e74\u306b\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u8ca1\u52d9\u30ea\u30b9\u30af\u306f\u3001\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_khi_cham_nop_Cap_nhat_muc_phat_moi_nhat\"><\/span><b>\u9045\u5ef6\u7533\u544a\u306e\u30ea\u30b9\u30af\uff1a\u7f70\u91d1\u7387\u306e\u66f4\u65b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7637\" aria-describedby=\"caption-attachment-7637\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7637\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025.jpg\" alt=\"R\u1ee7i ro khi qu\u00e1 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7637\" class=\"wp-caption-text\">2025\u5e74\u306e\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u30ea\u30b9\u30af\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u30012025 \u5e74\u306e\u8ca1\u52d9\u5831\u544a\u671f\u9650\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u306e\u91cd\u8981\u6027\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u304c\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_tinh_tien_cham_nop_theo_Luat_thue_562024QH15\"><\/span><b>\u7a0e\u6cd556\/2024\/QH15\u306b\u57fa\u3065\u304f\u5ef6\u6ede\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2025\u5e741\u67081\u65e5\u304b\u3089\u767a\u52b9\u3059\u308b\u6cd5\u5f8b\u7b2c56\/2024\/QH15\u53f7\uff08\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c59\u6761\u306e\u6539\u6b63\uff09\u7b2c6\u6761\u7b2c7\u9805\u306f\u3001\u5177\u4f53\u7684\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ef6\u6ede\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u6cd5 56\/2024\/QH15 \u306b\u5f93\u3044\u3001\u624b\u6570\u6599\u306f 0.031 TP3T\/\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a08\u7b97\u671f\u9593: \u3053\u306e\u671f\u9593\u306f\u3001\u7d0d\u7a0e\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u7d0d\u7a0e\u8005\u304c\u7a0e\u91d1\u3092\u56fd\u5bb6\u4e88\u7b97\u306b\u7d0d\u4ed8\u3059\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\u7d99\u7d9a\u7684\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Xu_phat_hanh_chinh_ve_hanh_vi_cham_nop_Bao_cao_tai_chinh\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2025\u5e74\u306e\u8ca1\u52d9\u5831\u544a\u671f\u9650\u306b\u9055\u53cd\u3059\u308b\u3068\u3001\u7a0e\u91d1\u306e\u7d0d\u4ed8\u304c\u9045\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u8a08\u5206\u91ce\u306b\u304a\u3051\u308b\u7f70\u5247\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306b\u5f93\u3063\u3066\u884c\u653f\u7f70\u3082\u79d1\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u304c3\u304b\u6708\u672a\u6e80\u9045\u308c\u305f\u5834\u5408\u30015,000,000 VND\u304b\u308910,000,000 VND\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u304c3\u304b\u6708\u4ee5\u4e0a\u9045\u308c\u305f\u5834\u5408\u3001\u4e0d\u5b8c\u5168\u306a\u76e3\u67fb\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\uff08\u76e3\u67fb\u5831\u544a\u66f8\u306e\u63d0\u51fa\u3092\u6c42\u3081\u308b\u4f01\u696d\u306e\u5834\u5408\uff09\u3001\u307e\u305f\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u304c\u4e0d\u5b8c\u5168\u306a\u5834\u5408\u300110,000,000 VND\u304b\u308920,000,000 VND\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">40,000,000 VND \u304b\u3089 50,000,000 VND \u306e\u7f70\u91d1: \u7ba1\u8f44\u306e\u653f\u5e9c\u5f53\u5c40\u306b\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">20,000,000 VND \u304b\u3089 30,000,000 VND \u306e\u7f70\u91d1: \u8ca1\u52d9\u8af8\u8868\u306e\u6570\u5b57\u304c\u4e0d\u6b63\u78ba\u307e\u305f\u306f\u865a\u507d\u3067\u3042\u308b\u3053\u3068\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u6ce8\u8a18\uff1a <\/b><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u7f70\u91d1\u306b\u52a0\u3048\u3001\u898f\u5247\u306b\u5f93\u3063\u3066\u5b8c\u5168\u306a\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3057\u516c\u8868\u3059\u308b\u306a\u3069\u306e\u662f\u6b63\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_tips_danh_cho_ke_toan_de_kip_han_nop_bao_cao_tai_chinh_nam_2025\"><\/span><b>2025 \u5e74\u306e\u8ca1\u52d9\u5831\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u305b\u308b\u305f\u3081\u306e\u4f1a\u8a08\u58eb\u5411\u3051\u306e\u30d2\u30f3\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7636\" aria-describedby=\"caption-attachment-7636\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7636\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025.jpg\" alt=\"Nh\u1eefng tips d\u00e0nh cho k\u1ebf to\u00e1n \u0111\u1ec3 k\u1ecbp h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7636\" class=\"wp-caption-text\">2025 \u5e74\u306e\u8ca1\u52d9\u5831\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u305b\u308b\u305f\u3081\u306e\u4f1a\u8a08\u58eb\u5411\u3051\u306e\u30d2\u30f3\u30c8\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2026 \u5e74 3 \u6708\u306b\u5b89\u5168\u306b\u300c\u30b4\u30fc\u30eb\u30e9\u30a4\u30f3\u306b\u5230\u9054\u3059\u308b\u300d\u305f\u3081\u306b\u3001\u4f1a\u8a08\u58eb\u306f\u53b3\u683c\u306a\u691c\u8a3c\u30d7\u30ed\u30bb\u30b9\u3092\u5b9f\u88c5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u691c\u8a3c: \u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u6b8b\u9ad8\u304c\u3001\u8a73\u7d30\u5143\u5e33\u304a\u3088\u3073\u9867\u5ba2\u3068\u4ed5\u5165\u5148\u306e\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u8abf\u6574\u660e\u7d30\u66f8\u3068\u5b8c\u5168\u306b\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u78ba\u8a8d: 2025 \u5e74\u306e\u3059\u3079\u3066\u306e\u5165\u529b\u8acb\u6c42\u66f8\u3068\u51fa\u529b\u8acb\u6c42\u66f8\u306e\u6709\u52b9\u6027\u3092\u691c\u8a3c\u3057\u307e\u3059\u30022025 \u5e74\u306e\u8ca1\u52d9\u5831\u544a\u671f\u9650\u5f8c\u306b\u8abf\u6574\u3092\u884c\u3046\u5fc5\u8981\u304c\u306a\u3044\u3088\u3046\u306b\u3001\u30ea\u30b9\u30af\u306e\u3042\u308b\u8acb\u6c42\u66f8\u3092\u524a\u9664\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f15\u5f53\u91d1: \u73fe\u884c\u306e\u4f1a\u8a08\u898f\u5247\u306b\u5f93\u3063\u3066\u3001\u4e0d\u826f\u50b5\u6a29\u304a\u3088\u3073\u5728\u5eab\u8a55\u4fa1\u6e1b\u306b\u5bfe\u3059\u308b\u5f15\u5f53\u91d1\u306e\u3059\u3079\u3066\u306e\u4f1a\u8a08\u30a8\u30f3\u30c8\u30ea\u3092\u5b8c\u5168\u306b\u5b9f\u88c5\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u3057\u3066\u65e9\u3081\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\uff1a\u91cd\u8981\u306a\u6559\u8a13\u306f\u3001\u63d0\u51fa\u30922026\u5e743\u670831\u65e5\u307e\u3067\u5f85\u305f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002e-Tax\u30b7\u30b9\u30c6\u30e0\u306f\u30c8\u30e9\u30d5\u30a3\u30c3\u30af\u904e\u591a\u306b\u3088\u308a\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u304c\u983b\u7e41\u306b\u6df7\u96d1\u3059\u308b\u305f\u3081\u3001\u6b8b\u5ff5\u306a\u304c\u30892025\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tong_hop_cac_moc_thoi_han_quan_trong_trong_thang_032026\"><\/span><b>2026\u5e743\u6708\u306e\u4e3b\u306a\u671f\u9650\u306e\u6982\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u3084\u4e8b\u696d\u4e3b\u304c\u30bf\u30a4\u30e0\u30e9\u30a4\u30f3\u3092\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u4eca\u6708\u306e\u300c\u5fc5\u9808\u300d\u671f\u9650\u306e\u6982\u8981\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30dc\u30fc\u30c9\uff1a<\/b><span style=\"font-weight: 400;\"> 2026 \u5e74 3 \u6708\u306e\u4e3b\u306a\u671f\u9650\u306e\u6982\u8981\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30d5\u30a1\u30a4\u30eb\u30bf\u30a4\u30d7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9593\u9694\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6cd5\u7684\u6839\u62e0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">VAT\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u30fb\u7d0d\u4ed8\u66f8\uff082026\u5e742\u6708\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/03\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7a0e\u52d9\u884c\u653f\u6cd538\/2019\/QH14<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2025\u5e74\u306e\u8ca1\u52d9\u5831\u544a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd588\/2015\/QH13\u304a\u3088\u3073\u901a\u905424\/2024.TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2025\u5e74\u306e\u6cd5\u4eba\u7a0e\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6c7a\u7b97<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7a0e\u52d9\u884c\u653f\u6cd538\/2019\/QH14<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2025\u5e74\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">04\/05\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7a0e\u52d9\u884c\u653f\u6cd538\/2019\/QH14<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u6ce8\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> 4\u670830\u65e5\u30685\u67081\u65e5\u306f\u795d\u65e5\u306e\u305f\u3081\u3001\u898f\u5247\u306b\u5f93\u3063\u3066\u7de0\u3081\u5207\u308a\u304c\u7fcc\u55b6\u696d\u65e5\u306b\u5909\u66f4\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><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><span style=\"font-weight: 400;\">2026\u5e743\u6708\u306e\u78ba\u5b9a\u7533\u544a\u30b7\u30fc\u30ba\u30f3\u306f\u3001\u5358\u306a\u308b\u4e8b\u52d9\u624b\u7d9a\u304d\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u30fb\u4f1a\u8a08\u7ba1\u7406\u80fd\u529b\u3092\u7dcf\u5408\u7684\u306b\u300c\u8a66\u3059\u300d\u6642\u671f\u3067\u3059\u30022025\u5e74\u5ea6\u306e\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u5ef6\u6ede\u91d1\u3001\u884c\u653f\u7f70\u3001\u305d\u3057\u3066\u9577\u671f\u7684\u306a\u6cd5\u7684\u5f71\u97ff\u3068\u3044\u3063\u305f\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3\u6708\u306e\u7e41\u5fd9\u671f\u306b\u304a\u3051\u308b\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u8efd\u6e1b\u3059\u308b\u306b\u306f\u3001\u7a4d\u6975\u7684\u306b\u30c7\u30fc\u30bf\u3092\u78ba\u8a8d\u3057\u3001\u6c7a\u7b97\u3092\u65e9\u3081\u306b\u5b8c\u4e86\u3057\u3001\u671f\u9650\u524d\u306b\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u6700\u5584\u7b56\u3067\u3059\u3002\u5341\u5206\u306a\u30ea\u30bd\u30fc\u30b9\u3092\u5099\u3048\u305f\u7d4c\u7406\u90e8\u9580\u304c\u306a\u3044\u5834\u5408\u3084\u3001\u6700\u521d\u304b\u3089\u66f8\u985e\u306e\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u63d0\u6848\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> <span style=\"font-weight: 400;\">\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/span><\/a><span style=\"font-weight: 400;\"> \u8a18\u5e33\u304b\u3089\u30ec\u30dd\u30fc\u30c8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u307e\u3067\u3001\u5305\u62ec\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4eca\u65e5\u65e9\u3081\u306b\u6e96\u5099\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u30012026\u5e74\u306e\u4e8b\u696d\u306e\u5b89\u5b9a\u7684\u306a\u904b\u55b6\u3068\u6301\u7d9a\u7684\u306a\u6210\u9577\u306e\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u3054\u76f8\u8ac7\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><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>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u01b0\u1edbc sang th\u00e1ng 03\/2026, \u00e1p l\u1ef1c \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p ng\u00e0y c\u00e0ng l\u1edbn khi \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m &#8220;v\u00e0ng&#8221; \u0111\u1ec3 ho\u00e0n t\u1ea5t c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a n\u0103m t\u00e0i ch\u00ednh 2025. Vi\u1ec7c n\u1eafm r\u00f5 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n gi\u00fap t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n tr\u1ecb r\u1ee7i ro, tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p \u0111\u00e1ng ti\u1ebfc. &nbsp; T\u1ea1i sao th\u00e1ng 03\/2026 l\u00e0 &#8220;\u0111\u1ec9nh \u0111i\u1ec3m&#8221; c\u1ee7a m\u00f9a quy\u1ebft to\u00e1n? Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, h\u1ea7u h\u1ebft c\u00e1c b\u00e1o c\u00e1o [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7635,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7634","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\/7634","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=7634"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7634\/revisions"}],"predecessor-version":[{"id":7694,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7634\/revisions\/7694"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7635"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}