{"id":8315,"date":"2026-04-23T15:10:11","date_gmt":"2026-04-23T08:10:11","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8315"},"modified":"2026-04-28T11:02:23","modified_gmt":"2026-04-28T04:02:23","slug":"phat-cham-nop-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/phat-cham-nop-quyet-toan-thue\/","title":{"rendered":"\u7d0d\u7a0e\u7533\u544a\u66f8\u304c\u671f\u9650\u5f8c\u306b\u5374\u4e0b\u3055\u308c\u305f\u5834\u5408\uff1a\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u9045\u308c\u305f\u5834\u5408\u306e\u7f70\u5247\u306f\u4f55\u3067\u3059\u304b\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4125\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-19-2021-TT-BTC-huong-dan-giao-dich-dien-tu-trong-linh-vuc-thue-469068.aspx\" target=\"_blank\" rel=\"noopener\">\u56de\u89a7\u6587\u66f819\/2021\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u3088\u308a\u3001\u554f\u984c\u306e\u6027\u8cea\u3001\u6700\u65b0\u306e\u7f70\u5247\u304c\u660e\u78ba\u306b\u306a\u308a\u3001\u554f\u984c\u3078\u306e\u5bfe\u51e6\u3001\u8aac\u660e\u3001\u304a\u3088\u3073\u4e88\u9632\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u63d0\u4f9b\u3055\u308c\u308b\u305f\u3081\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u30ea\u30b9\u30af\u3092\u7a4d\u6975\u7684\u306b\u7ba1\u7406\u3057\u3001\u4f01\u696d\u306e\u5229\u76ca\u3092\u4fdd\u8b77\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u00a0<\/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 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class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phat-cham-nop-quyet-toan-thue\/#Cap_nhat_muc_phat_cham_nop_quyet_toan_thue\" >\u78ba\u5b9a\u7533\u544a\u306e\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247\u304c\u6539\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phat-cham-nop-quyet-toan-thue\/#Nguyen_nhan_khien_to_khai_bi_tu_choi_dan_den_bi_phat\" >\u7533\u544a\u304c\u5374\u4e0b\u3055\u308c\u3001\u7f70\u5247\u304c\u79d1\u305b\u3089\u308c\u305f\u7406\u7531\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phat-cham-nop-quyet-toan-thue\/#Sai_sot_cau_truc_ky_thuat_Loi_XML\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/phat-cham-nop-quyet-toan-thue\/#Buoc_3_Chuan_bi_ho_so_giai_trinh\" >\u30b9\u30c6\u30c3\u30d73\uff1a\u8aac\u660e\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phat-cham-nop-quyet-toan-thue\/#Buoc_4_Xu_ly_tien_cham_nop_tien_thue_neu_co\" >\u30b9\u30c6\u30c3\u30d74\uff1a\u7a0e\u91d1\u306e\u5ef6\u6ede\u91d1\uff08\u3082\u3057\u3042\u308c\u3070\uff09\u3092\u51e6\u7406\u3059\u308b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phat-cham-nop-quyet-toan-thue\/#He_luy_cua_viec_cham_nop_quyet_toan_thue\" >\u7d0d\u7a0e\u7533\u544a\u306e\u9045\u5ef6\u306b\u3088\u308b\u5f71\u97ff\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phat-cham-nop-quyet-toan-thue\/#Chien_luoc_phong_ngua_rui_ro_bi_phat_trong_ky_quyet_toan_2026\" >2026\u5e74\u306e\u548c\u89e3\u671f\u9593\u306b\u304a\u3051\u308b\u7f70\u91d1\u30ea\u30b9\u30af\u8efd\u6e1b\u6226\u7565\u3002<\/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\/phat-cham-nop-quyet-toan-thue\/#Quy_tac_nop_truoc_10_ngay\" >\u898f\u5247\u3067\u306f\u300110\u65e5\u524d\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/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\/phat-cham-nop-quyet-toan-thue\/#Kiem_tra_trang_thai_ho_so_sau_24_gio\" >24\u6642\u9593\u5f8c\u306b\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/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\/phat-cham-nop-quyet-toan-thue\/#Cap_nhat_kip_thoi_thay_doi_chinh_sach\" >\u653f\u7b56\u5909\u66f4\u306b\u95a2\u3059\u308b\u6700\u65b0\u60c5\u5831\u3092\u5e38\u306b\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/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\/phat-cham-nop-quyet-toan-thue\/#Ra_soat_du_lieu_nhan_su_dinh_ky\" >\u4eba\u4e8b\u30c7\u30fc\u30bf\u306e\u5b9a\u671f\u7684\u306a\u898b\u76f4\u3057\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phat-cham-nop-quyet-toan-thue\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phat-cham-nop-quyet-toan-thue\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_phap_ly_cua_viec_To_khai_bi_tu_choi\"><\/span><b>\u5374\u4e0b\u3055\u308c\u305f\u7533\u544a\u306e\u6cd5\u7684\u6027\u8cea<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7533\u544a\u306e\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247\u304c\u767a\u751f\u3059\u308b\u7406\u7531\u3092\u7406\u89e3\u3059\u308b\u306b\u306f\u3001\u4f1a\u8a08\u58eb\u306f\u307e\u305a\u3001\u901a\u905419\/2021\/TT-BTC\u306b\u57fa\u3065\u304f\u96fb\u5b50\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u53d7\u9818\u30d7\u30ed\u30bb\u30b9\u3092\u5341\u5206\u306b\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002eTax\u30dd\u30fc\u30bf\u30eb\u306b\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3055\u308c\u305f\u7a0e\u52d9\u7533\u544a\u30d5\u30a1\u30a4\u30eb\u306f\u3001\u6b21\u306e2\u3064\u306e\u91cd\u8981\u306a\u30d5\u30a3\u30eb\u30bf\u30fc\u3092\u901a\u904e\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_bao_tiep_nhan_ho_so\"><\/span><b>\u7533\u8acb\u53d7\u7406\u901a\u77e5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u901a\u77e5\u306f\u3001\u7a0e\u52d9\u7dcf\u5c40\u306e\u30b7\u30b9\u30c6\u30e0\u304c\u7d0d\u7a0e\u8005\u304b\u3089\u30c7\u30fc\u30bf\u30d5\u30a1\u30a4\u30eb\u3092\u53d7\u4fe1\u3057\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u901a\u77e5\u306f\u63d0\u51fa\u6642\u523b\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308a\u3001\u671f\u9650\u5185\u306b\u30b7\u30b9\u30c6\u30e0\u3068\u306e\u3084\u308a\u53d6\u308a\u304c\u5b8c\u4e86\u3057\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5c65\u884c\u3057\u305f\u3053\u3068\u3092\u6700\u7d42\u7684\u306b\u8a3c\u660e\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_bao_chap_nhan_hoac_khong_chap_nhan\"><\/span><b>\u53d7\u7406\u307e\u305f\u306f\u4e0d\u53d7\u7406\u306e\u901a\u77e5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u306f\u300115\u5206\u304b\u3089\u6570\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u81ea\u52d5\u30c1\u30a7\u30c3\u30af\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">XML\u30d5\u30a1\u30a4\u30eb\u69cb\u9020\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u756a\u53f7\uff08TIN\uff09\u3068\u8ab2\u7a0e\u671f\u9593\u306e\u6b63\u78ba\u6027\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u7533\u8acb\u3092\u53d7\u7406\u3059\u308b\u7ba1\u8f44\u6a29\u3092\u6709\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u3057\u3066\u3044\u308bHTKK\u30d0\u30fc\u30b8\u30e7\u30f3\u306e\u4e92\u63db\u6027\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u300c\u4e0d\u53d7\u7406\u300d\u901a\u77e5\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u7533\u8acb\u306f\u6cd5\u7684\u306b\u672a\u63d0\u51fa\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u901a\u77e5\u304c\u63d0\u51fa\u671f\u9650\u5f8c\u306b\u5c4a\u3044\u305f\u5834\u5408\u3001\u4e8b\u696d\u8005\u306f\u76f4\u3061\u306b\u7d0d\u7a0e\u7533\u544a\u9045\u5ef6\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u306b\u76f4\u9762\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_muc_phat_cham_nop_quyet_toan_thue\"><\/span><b>\u78ba\u5b9a\u7533\u544a\u306e\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247\u304c\u6539\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u3082\u3001\u7a0e\u52d9\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u898f\u5236\u306f\u3001\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u3092\u6d3b\u7528\u3057\u305f\u3088\u308a\u53b3\u683c\u306a\u7ba1\u7406\u306e\u4e0b\u3001\u653f\u4ee4125\/2020\/ND-CP\u306b\u57fa\u3065\u304d\u5f15\u304d\u7d9a\u304d\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u7d44\u7e54\u307e\u305f\u306f\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u308b\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306e\u6982\u8981\u8868\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u653f\u4ee4125\/2020\/ND-CP\u306b\u57fa\u3065\u304f\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306e\u8a73\u7d30\u3092\u793a\u3059\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u63d0\u51fa\u671f\u9650\u5f8c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7f70\u91d1\u984d\uff08\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30d3\u30b8\u30cd\u30b9\u30ce\u30fc\u30c8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5\u65e5\u4ee5\u5185<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8b66\u544a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u914c\u91cf\u3059\u3079\u304d\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1\uff5e30\u65e5\u9593<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e73\u5747\u7f70\u91d1\u306f350\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\u65e5\u304b\u308960\u65e5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 8.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e73\u5747\u7f70\u91d1\u306f650\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">61\u65e5\u304b\u308990\u65e5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e73\u5747\u7f70\u91d1\u306f11,500,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">90\u65e5\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ffd\u52a0\u306e\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u306a\u6ce8\u610f:<\/b><span style=\"font-weight: 400;\"> \u500b\u4eba\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u306f\u3001\u4f01\u696d\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u306e\u534a\u5206\u3067\u3059\u3002\u7d0d\u7a0e\u7533\u544a\u304c90\u65e5\u4ee5\u4e0a\u9045\u308c\u3066\u63d0\u51fa\u3055\u308c\u3001\u304b\u3064\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u5834\u5408\u3001\u8131\u7a0e\u3068\u307f\u306a\u3055\u308c\u3001\u7f70\u91d1\u306f\u8131\u7a0e\u984d\u306e1\uff5e3\u500d\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7d0d\u7a0e\u7533\u544a\u306e\u9045\u5ef6\u306b\u3088\u308b\u7f70\u91d1\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u308c\u3089\u306e\u671f\u9650\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\u306b\u3068\u3063\u3066\u975e\u5e38\u306b\u91cd\u8981\u306a\u696d\u52d9\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_nhan_khien_to_khai_bi_tu_choi_dan_den_bi_phat\"><\/span><b>\u7533\u544a\u304c\u5374\u4e0b\u3055\u308c\u3001\u7f70\u5247\u304c\u79d1\u305b\u3089\u308c\u305f\u7406\u7531\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8318\" aria-describedby=\"caption-attachment-8318\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8318\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue.jpg\" alt=\"Nguy\u00ean nh\u00e2n t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i d\u1eabn \u0111\u1ebfn ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8318\" class=\"wp-caption-text\">\u7a0e\u52d9\u7533\u544a\u304c\u5374\u4e0b\u3055\u308c\u3001\u7d0d\u7a0e\u9045\u5ef6\u306b\u3088\u308b\u7f70\u91d1\u304c\u767a\u751f\u3059\u308b\u7406\u7531\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306a\u305c\u591a\u304f\u306e\u7d4c\u9a13\u8c4a\u5bcc\u306a\u4f1a\u8a08\u58eb\u304c\u3001\u672a\u3060\u306b\u4e0d\u5f53\u306b\u7d0d\u7a0e\u7533\u544a\u306e\u9045\u5ef6\u3067\u7f70\u91d1\u3092\u79d1\u305b\u3089\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u4ee5\u4e0b\u306b\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u7d4c\u9a13\u304b\u3089\u5f97\u3089\u308c\u305f\u4e00\u822c\u7684\u306a\u7406\u7531\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_cau_truc_ky_thuat_Loi_XML\"><\/span><b>\u6280\u8853\u7684\u306a\u69cb\u9020\u30a8\u30e9\u30fc\uff08XML\u30a8\u30e9\u30fc\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">eTax\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u30ac\u30a4\u30c0\u30f3\u30b9\u901a\u9054\u306b\u6e96\u62e0\u3059\u308b\u305f\u3081\u306b\u5b9a\u671f\u7684\u306b\u66f4\u65b0\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u58eb\u304cHTKK\u306e\u65e7\u30d0\u30fc\u30b8\u30e7\u30f3\u3067\u4f5c\u6210\u3055\u308c\u305f\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u3001\u307e\u305f\u306fXML\u30d5\u30a1\u30a4\u30eb\u304c\u624b\u52d5\u3067\u6539\u3056\u3093\u3055\u308c\u3001\u30c7\u30fc\u30bf\u30bf\u30b0\u304c\u8aa4\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u30b7\u30b9\u30c6\u30e0\u306f\u62d2\u5426\u901a\u77e5\u3092\u8fd4\u3057\u307e\u3059\u3002\u3053\u308c\u304c\u767a\u898b\u3055\u308c\u308b\u9803\u306b\u306f\u63d0\u51fa\u671f\u9650\u304c\u904e\u304e\u3066\u304a\u308a\u3001\u7d0d\u7a0e\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_ma_co_quan_thue_quan_ly_truc_tiep\"><\/span><b>\u7a0e\u52d9\u5f53\u5c40\u30b3\u30fc\u30c9\u304c\u9593\u9055\u3063\u3066\u3044\u307e\u3059<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7279\u306b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u5c45\u4f4f\u5730\u3084\u52e4\u52d9\u5730\u306e\u8aa4\u3063\u305f\u7279\u5b9a\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u8aa4\u3063\u305f\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u983b\u7e41\u306b\u898b\u3089\u308c\u307e\u3059\u3002\u4f01\u696d\u306e\u5834\u5408\u3001\u7a0e\u52d9\u7533\u544a\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u305b\u305a\u3001\u307e\u305f\u306f\u56fd\u306e\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u7d0d\u7a0e\u8005\u756a\u53f7\uff08TIN\uff09\u3092\u66f4\u65b0\u305b\u305a\u306b\u3001\u767b\u9332\u4f4f\u6240\u3092\u5225\u306e\u5730\u533a\uff0f\u5dde\u306b\u5909\u66f4\u3059\u308b\u3068\u3001\u63d0\u51fa\u3055\u308c\u305f\u7d0d\u7a0e\u7533\u544a\u66f8\u306f\u5373\u5ea7\u306b\u5374\u4e0b\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u304c\u3001\u7d0d\u7a0e\u7533\u544a\u306e\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u304c\u6700\u3082\u983b\u7e41\u306b\u79d1\u3055\u308c\u308b\u4e3b\u306a\u7406\u7531\u306e\u4e00\u3064\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_dinh_danh_khong_trung_khop\"><\/span><b>\u8b58\u5225\u60c5\u5831\u304c\u4e00\u81f4\u3057\u307e\u305b\u3093\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u306b\u306f\u3001\u7a0e\u52d9\u30c7\u30fc\u30bf\u304c\u56fd\u5bb6\u4eba\u53e3\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3068\u5b8c\u5168\u306b\u540c\u671f\u3055\u308c\u307e\u3059\u3002\u5f93\u696d\u54e1\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5e02\u6c11\u8eab\u5206\u8a3c\u660e\u66f8\uff08CCCD\uff09\u306e\u60c5\u5831\u304c\u3001\u7a0e\u52d9\u7dcf\u5c40\u304c\u7ba1\u7406\u3059\u308b\u30c7\u30fc\u30bf\u3068\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u3001\u7533\u8acb\u306f\u4fdd\u7559\u307e\u305f\u306f\u5374\u4e0b\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u30a8\u30e9\u30fc\u306e\u89e3\u6c7a\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u308a\u3001\u7d0d\u7a0e\u7533\u544a\u306e\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u304c\u9ad8\u984d\u306b\u306a\u308b\u671f\u9593\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_khi_to_khai_bi_tu_choi_sau_ngay_het_han\"><\/span><b>\u671f\u9650\u5f8c\u306b\u7533\u544a\u304c\u5374\u4e0b\u3055\u308c\u305f\u5834\u5408\u306e\u51e6\u7406\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8317\" aria-describedby=\"caption-attachment-8317\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8317\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue.jpg\" alt=\"Quy tr\u00ecnh x\u1eed l\u00fd khi t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i sau ng\u00e0y h\u1ebft h\u1ea1n d\u1eabn \u0111\u1ebfn ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8317\" class=\"wp-caption-text\">\u7d0d\u7a0e\u7533\u544a\u671f\u9650\u5f8c\u306b\u7533\u544a\u304c\u5374\u4e0b\u3055\u308c\u3001\u7d0d\u7a0e\u7533\u544a\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u306e\u51e6\u7406\u624b\u9806\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u306f\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u63d0\u51fa\u9045\u5ef6\u306b\u3088\u308b\u7f70\u91d1\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u306b\u5f93\u3046\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_nguyen_nhan_tu_thong_bao_%E2%80%9Ckhong_chap_nhan%E2%80%9D\"><\/span><b>\u30b9\u30c6\u30c3\u30d71\uff1a\u62d2\u5426\u3055\u308c\u305f\u30e1\u30c3\u30bb\u30fc\u30b8\u306e\u539f\u56e0\u3092\u7279\u5b9a\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u307e\u305f\u306feTax\u30dd\u30fc\u30bf\u30eb\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3066\u3001\u300c\u96fb\u5b50\u7d0d\u7a0e\u7533\u544a\u304c\u5374\u4e0b\u3055\u308c\u307e\u3057\u305f\u300d\u3068\u3044\u3046\u901a\u77e5\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u7406\u7531\u3092\u3088\u304f\u8aad\u3093\u3067\u304f\u3060\u3055\u3044\u3002\u7406\u7531\u304c\u300c\u7a0e\u52d9\u5f53\u5c40\u306e\u30b7\u30b9\u30c6\u30e0\u30a8\u30e9\u30fc\u300d\u306e\u5834\u5408\u306f\u3001\u8aac\u660e\u3059\u308b\u3053\u3068\u3067\u7d0d\u7a0e\u7533\u544a\u306e\u9045\u5ef6\u306b\u3088\u308b\u7f70\u91d1\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Khac_phuc_va_nop_lai_ho_so\"><\/span><b>\u30b9\u30c6\u30c3\u30d72\uff1a\u7533\u8acb\u66f8\u3092\u4fee\u6b63\u3057\u3066\u518d\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7533\u544a\u66f8\u306b\u8aa4\u308a\u304c\u3042\u308b\u3053\u3068\u306b\u6c17\u3065\u3044\u305f\u3089\u3001\u3059\u3050\u306b\u8a02\u6b63\u3057\u3066\u518d\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5b9f\u52d9\u7d4c\u9a13\u4e0a\u3001\u518d\u63d0\u51fa\u304c\u7de0\u3081\u5207\u308a\u65e5\u306e1\uff5e3\u65e5\u524d\u3067\u3001\u304b\u3064\u4e8b\u696d\u8005\u304c\u6280\u8853\u7684\u306a\u8aa4\u308a\u306b\u3064\u3044\u3066\u5408\u7406\u7684\u306a\u8aac\u660e\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u7f70\u91d1\u3067\u306f\u306a\u304f\u3001\u6700\u3082\u8efd\u3044\u7f70\u5247\uff08\u8b66\u544a\uff09\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u9045\u5ef6\u304c\u9577\u3059\u304e\u308b\u3068\u3001\u7d0d\u7a0e\u7533\u544a\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u306f\u907f\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Chuan_bi_ho_so_giai_trinh\"><\/span><b>\u30b9\u30c6\u30c3\u30d73\uff1a\u8aac\u660e\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u884c\u653f\u9055\u53cd\u51e6\u7406\u6cd5\u306b\u3088\u308c\u3070\u3001\u30a8\u30e9\u30fc\u304c\u5ba2\u89b3\u7684\u8981\u56e0\u307e\u305f\u306f\u4e0d\u53ef\u6297\u529b\uff08\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306b\u3088\u3063\u3066\u78ba\u8a8d\u3055\u308c\u305f\u5e83\u57df\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u969c\u5bb3\u306a\u3069\uff09\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u3001\u4e8b\u696d\u8005\u306f\u7a0e\u52d9\u7f72\u306b\u8aac\u660e\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7d0d\u7a0e\u7533\u544a\u306e\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u306e\u514d\u9664\u307e\u305f\u306f\u6e1b\u984d\u3092\u7533\u8acb\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Xu_ly_tien_cham_nop_tien_thue_neu_co\"><\/span><b>\u30b9\u30c6\u30c3\u30d74\uff1a\u7a0e\u91d1\u306e\u5ef6\u6ede\u91d1\uff08\u3082\u3057\u3042\u308c\u3070\uff09\u3092\u51e6\u7406\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u66f8\u985e\u4e0a\u306e\u554f\u984c\u306b\u5bfe\u3059\u308b\u884c\u653f\u4e0a\u306e\u7f70\u5247\u306b\u52a0\u3048\u3001\u4f1a\u8a08\u58eb\u306f\u672a\u7d0d\u306e\u7a0e\u91d1\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u306b\u5bfe\u3059\u308b\u5ef6\u6ede\u91d1\u3082\u8a08\u7b97\u3057\u3001\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u30022026\u5e74\u306b\u9069\u7528\u3055\u308c\u308b\u5ef6\u6ede\u91d1\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ef6\u6ede\u91d1 = \u8ffd\u52a0\u7d0d\u7a0e\u984d \u00d7 0.03% \u00d7 \u65e5\u6570<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u306e\u9045\u5ef6\u65e5\u6570\u306f\u3001\u7d0d\u7a0e\u671f\u9650\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u7d0d\u7a0e\u8005\u304c\u5dde\u4e88\u7b97\u306b\u7a0e\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u65e5\u307e\u3067\u3001\u9023\u7d9a\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_cua_viec_cham_nop_quyet_toan_thue\"><\/span><b>\u7d0d\u7a0e\u7533\u544a\u306e\u9045\u5ef6\u306b\u3088\u308b\u5f71\u97ff\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u7d0d\u7a0e\u7533\u544a\u306e\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u304c\u767a\u751f\u3059\u308b\u305f\u3073\u306b\u3001\u7d4c\u55b6\u9663\u304b\u3089\u591a\u5927\u306a\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u3057\u304b\u3057\u3001\u7f70\u91d1\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u3088\u308a\u3082\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u5b9f\u969b\u306e\u30b3\u30b9\u30c8\u306f\u306f\u308b\u304b\u306b\u5927\u304d\u3044\u3002\u306a\u305c\u306a\u3089\u3001\u7f70\u91d1\u306f\u9023\u9396\u7684\u306a\u5f71\u97ff\u3092\u5f15\u304d\u8d77\u3053\u3059\u304b\u3089\u3067\u3042\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a7\u9664\u5bfe\u8c61\u5916\u306e\u8cbb\u7528\uff1a\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u3068\u5ef6\u6ede\u5229\u606f\uff080.03%\uff09\u306f\u3001\u3044\u305a\u308c\u3082\u63a7\u9664\u5bfe\u8c61\u5916\u306e\u8cbb\u7528\u3067\u3059\u3002\u4f01\u696d\u306f\u7f70\u91d1\u3068\u5ef6\u6ede\u5229\u606f\u306e\u4e21\u65b9\u3092\u5931\u3046\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u91d1\u984d\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u3092\u652f\u6255\u308f\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;\">\u4f01\u696d\u306e\u8a55\u5224\u30b9\u30b3\u30a2\u306e\u4f4e\u4e0b\uff1a\u7a0e\u52d9\u7dcf\u5c40\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u3001\u7d0d\u7a0e\u9045\u5ef6\u3067\u983b\u7e41\u306b\u7f70\u91d1\u3092\u79d1\u3055\u308c\u308b\u4f01\u696d\u306f\u3001\u5b9a\u671f\u7684\u306a\u691c\u67fb\u3084\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e0a\u4f4d\u30ea\u30b9\u30c8\u306b\u63b2\u8f09\u3055\u308c\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u30ea\u30b9\u30af\uff1a\u4e88\u671f\u305b\u306c\u7f70\u91d1\u306f\u3001\u7d4c\u7406\u90e8\u9580\u304c\u627f\u8a8d\u3057\u305f\u8ca1\u52d9\u8a08\u753b\u3092\u6df7\u4e71\u3055\u305b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_phong_ngua_rui_ro_bi_phat_trong_ky_quyet_toan_2026\"><\/span><b>2026\u5e74\u306e\u548c\u89e3\u671f\u9593\u306b\u304a\u3051\u308b\u7f70\u91d1\u30ea\u30b9\u30af\u8efd\u6e1b\u6226\u7565\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u95a2\u9023\u306e\u9055\u53cd\u884c\u70ba\u3067\u884c\u653f\u51e6\u5206\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u7d4c\u7406\u90e8\u9580\u306f\u53b3\u683c\u306a\u5185\u90e8\u7d71\u5236\u30d7\u30ed\u30bb\u30b9\u3092\u78ba\u7acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_tac_nop_truoc_10_ngay\"><\/span><b>\u898f\u5247\u3067\u306f\u300110\u65e5\u524d\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u6bce\u5e743\u670820\u65e5\u307e\u3067\u306b\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u30014\u670820\u65e5\u307e\u3067\u306b\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u30fb\u63d0\u51fa\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3059\u3079\u304d\u3067\u3059\u3002\u3053\u306e10\u65e5\u9593\u306e\u7336\u4e88\u671f\u9593\u306f\u3001eTax\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u306e\u5374\u4e0b\u901a\u77e5\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u975e\u5e38\u306b\u8cb4\u91cd\u306a\u7de9\u885d\u671f\u9593\u3068\u306a\u308a\u3001\u7d0d\u7a0e\u7533\u544a\u306e\u9045\u5ef6\u306b\u3088\u308b\u7f70\u91d1\u306e\u30ea\u30b9\u30af\u3092\u5b8c\u5168\u306b\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_trang_thai_ho_so_sau_24_gio\"><\/span><b>24\u6642\u9593\u5f8c\u306b\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d71\u306e\u63d0\u51fa\u3068\u901a\u77e5\u3092\u53d7\u3051\u53d6\u3063\u305f\u5f8c\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f24\u6642\u9593\u3054\u3068\u306b\u30d5\u30a1\u30a4\u30eb\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u78ba\u8a8d\u3059\u308b\u7fd2\u6163\u3092\u3064\u3051\u308b\u3079\u304d\u3067\u3059\u3002\u30d5\u30a1\u30a4\u30eb\u306e\u63d0\u51fa\u304c\u3059\u3079\u3066\u5b8c\u4e86\u3057\u305f\u3068\u6c7a\u3057\u3066\u601d\u3044\u8fbc\u307e\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002\u300c\u7a0e\u52d9\u5f53\u5c40\u304c\u30d5\u30a1\u30a4\u30eb\u3092\u53d7\u7406\u3057\u307e\u3057\u305f\u300d\u3068\u3044\u3046\u30b9\u30c6\u30fc\u30bf\u30b9\u306b\u5909\u308f\u3063\u3066\u521d\u3081\u3066\u3001\u7d0d\u7a0e\u7533\u544a\u9045\u5ef6\u306b\u3088\u308b\u7f70\u91d1\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_kip_thoi_thay_doi_chinh_sach\"><\/span><b>\u653f\u7b56\u5909\u66f4\u306b\u95a2\u3059\u308b\u6700\u65b0\u60c5\u5831\u3092\u5e38\u306b\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u306b\u306f\u3001\u65b0\u305f\u306a\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\uff08\u5236\u5b9a\u3055\u308c\u308b\u5834\u5408\uff09\u306b\u6e96\u62e0\u3059\u308b\u305f\u3081\u3001\u69d8\u5f0f\u3084\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u901a\u9054\u304c\u5909\u66f4\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u4e3b\u50ac\u3059\u308b\u7814\u4fee\u4f1a\u306b\u53c2\u52a0\u3059\u308b\u304b\u3001\u4fe1\u983c\u3067\u304d\u308b\u5c02\u9580\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3092\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3057\u3001\u69d8\u5f0f\u3084\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3092\u5e38\u306b\u6700\u65b0\u306e\u72b6\u614b\u306b\u4fdd\u3064\u3053\u3068\u3067\u3001\u7533\u8acb\u5374\u4e0b\u3084\u7d0d\u7a0e\u9045\u5ef6\u306b\u3088\u308b\u7f70\u91d1\u306b\u3064\u306a\u304c\u308b\u66f8\u5f0f\u30df\u30b9\u3092\u56de\u907f\u3059\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_du_lieu_nhan_su_dinh_ky\"><\/span><b>\u4eba\u4e8b\u30c7\u30fc\u30bf\u306e\u5b9a\u671f\u7684\u306a\u898b\u76f4\u3057\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7533\u544a\u671f\u9593\u304c\u59cb\u307e\u308b\u524d\u306b\u3001\u4eba\u4e8b\u90e8\u306b\u5f93\u696d\u54e1\u306e\u6700\u65b0\u306e\u56fd\u6c11ID\u30ab\u30fc\u30c9\u756a\u53f7\u30ea\u30b9\u30c8\u306e\u63d0\u4f9b\u3092\u4f9d\u983c\u3057\u3001\u7d0d\u7a0e\u767b\u9332\u60c5\u5831\u3092\u901f\u3084\u304b\u306b\u78ba\u8a8d\u30fb\u66f4\u65b0\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u6700\u521d\u304b\u3089\u6b63\u78ba\u306a\u30c7\u30fc\u30bf\u3092\u7528\u610f\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u985e\u304ceTax\u30b7\u30b9\u30c6\u30e0\u306e\u30d5\u30a3\u30eb\u30bf\u30fc\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u901a\u904e\u3057\u3001\u672c\u4eba\u78ba\u8a8d\u60c5\u5831\u306e\u8aa4\u308a\u306b\u3088\u308b\u7d0d\u7a0e\u9045\u5ef6\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cb4\u793e\u304c\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u82e6\u52b4\u3057\u3066\u3044\u308b\u3001\u307e\u305f\u306f\u5c02\u4efb\u306e\u62c5\u5f53\u8005\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan\/\"><strong><span style=\"color: #0000ff;\"> \u4f1a\u8a08\u8a18\u9332\u518d\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9<\/span><\/strong><\/a><span style=\"font-weight: 400;\">\u00a0\u8a55\u5224\u3053\u305d\u304c\u6700\u9069\u306a\u89e3\u6c7a\u7b56\u3067\u3059\u3002\u8a55\u5224\u306e\u9ad8\u3044\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u304c\u3001\u4ee5\u4e0b\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-ngoai\/\">\u5916\u90e8\u306e\u4f1a\u8a08\u58eb\u3092\u96c7\u3046<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u7d0d\u7a0e\u7533\u544a\u306e\u6b63\u78ba\u6027\u3092\u691c\u8a3c\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u52b9\u679c\u7684\u306a\u8aac\u660e\u3082\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u5404\u7d0d\u7a0e\u671f\u9593\u524d\u306b\u5b8c\u5168\u306a\u5b89\u5fc3\u611f\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/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;\">\u307e\u3059\u307e\u3059\u53b3\u683c\u5316\u3059\u308b\u96fb\u5b50\u7a0e\u52d9\u884c\u653f\u306b\u304a\u3044\u3066\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u5374\u4e0b\u306f\u3082\u306f\u3084\u5358\u306a\u308b\u6280\u8853\u7684\u306a\u30df\u30b9\u3067\u306f\u306a\u304f\u3001\u6df1\u523b\u306a\u6cd5\u7684\u30ea\u30b9\u30af\u3068\u306a\u308a\u5f97\u308b\u3002\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3001\u30c7\u30fc\u30bf\u3001\u3042\u308b\u3044\u306f\u624b\u7d9a\u304d\u4e0a\u306e\u4e9b\u7d30\u306a\u30df\u30b9\u3067\u3055\u3048\u3001\u7d0d\u7a0e\u7533\u544a\u306e\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306b\u3064\u306a\u304c\u308a\u3001\u4e0d\u5fc5\u8981\u306a\u30b3\u30b9\u30c8\u3084\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u8a55\u5224\u306e\u4f4e\u4e0b\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u554f\u984c\u304c\u767a\u751f\u3057\u3066\u304b\u3089\u5bfe\u51e6\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4f1a\u8a08\u58eb\u306f\u6700\u521d\u304b\u3089\u7a4d\u6975\u7684\u306b\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u66f8\u985e\u3092\u65e9\u671f\u306b\u63d0\u51fa\u3057\u3001\u627f\u8a8d\u3055\u308c\u308b\u307e\u3067\u305d\u306e\u72b6\u6cc1\u3092\u76e3\u8996\u3057\u3001\u53b3\u683c\u306a\u30c7\u30fc\u30bf\u30ec\u30d3\u30e5\u30fc\u30d7\u30ed\u30bb\u30b9\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306f\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u65b9\u6cd5\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5fc5\u9808\u57fa\u6e96\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b5\u30dd\u30fc\u30c8\u3084\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<p style=\"text-align: justify;\"><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 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\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u30e2\u30c7\u30ec\u30fc\u30c8\u306f\u4ee5\u4e0b\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u307e\u3059:<\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"> <b>\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3\u6c0f<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 Man\u3001CPA Vietnam \u306e\u5275\u8a2d\u8005\u517c CEO\u3002\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\u76e3\u67fb\u4eba\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf khi t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i l\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd kh\u00e1 th\u01b0\u1eddng xuy\u00ean trong th\u1ef1c t\u1ebf nh\u01b0ng th\u01b0\u1eddng k\u1ebf to\u00e1n hay ch\u1ee7 quan trong k\u1ef3 quy\u1ebft to\u00e1n d\u1eabn \u0111\u1ebfn t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i v\u00e0 ch\u1eadm n\u1ed9p. Tr\u00ean th\u1ef1c t\u1ebf, d\u00f9 \u0111\u00e3 g\u1eedi h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n, n\u1ebfu h\u1ec7 th\u1ed1ng eTax tr\u1ea3 v\u1ec1 tr\u1ea1ng th\u00e1i \u201ckh\u00f4ng ch\u1ea5p nh\u1eadn\u201d, doanh nghi\u1ec7p v\u1eabn b\u1ecb coi l\u00e0 ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. B\u00e0i vi\u1ebft n\u00e0y, d\u01b0\u1edbi g\u00f3c nh\u00ecn nghi\u1ec7p v\u1ee5 v\u00e0 c\u1eadp nh\u1eadt t\u1eeb c\u00e1c v\u0103n b\u1ea3n nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 19\/2021\/TT-BTC, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8316,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8315","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=8315"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8315\/revisions"}],"predecessor-version":[{"id":8350,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8315\/revisions\/8350"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8316"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}