{"id":9309,"date":"2026-07-22T15:28:16","date_gmt":"2026-07-22T08:28:16","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9309"},"modified":"2026-07-22T15:28:16","modified_gmt":"2026-07-22T08:28:16","slug":"cong-van-9409-btc-ct","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-9409-btc-ct\/","title":{"rendered":"C\u00f4ng v\u0103n 9409\/BTC-CT v\u00e0 nh\u1eefng \u0111i\u1ec1u doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-9409-btc-ct-2026-cua-bo-tai-chinh-ve-phoi-hop-trien-khai-chien-dich-lam-sach-ma-so-thue-440203-d6.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">C\u00f4ng v\u0103n 9409\/BTC-CT<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ph\u1ed1i h\u1ee3p tri\u1ec3n khai Chi\u1ebfn d\u1ecbch &#8220;L\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf &#8211; Th\u00e1o g\u1ee1 \u0111i\u1ec3m ngh\u1ebdn trong kinh doanh&#8221;, nh\u1eb1m r\u00e0 so\u00e1t, chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ed9 kinh doanh ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd. V\u0103n b\u1ea3n c\u0169ng ph\u00e2n c\u00f4ng r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, c\u00f4ng an v\u00e0 ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai Chi\u1ebfn d\u1ecbch. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n C\u00f4ng v\u0103n 9409\/BTC-CT, b\u00e1m s\u00e1t n\u1ed9i dung v\u0103n b\u1ea3n \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 k\u1ebf to\u00e1n n\u1eafm r\u00f5 m\u1ee5c ti\u00eau c\u1ee7a Chi\u1ebfn d\u1ecbch, c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t, nh\u1eefng m\u1ed1c th\u1eddi gian quan tr\u1ecdng v\u00e0 c\u00e1c n\u1ed9i dung c\u1ea7n l\u01b0u \u00fd trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh.\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 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-9409-btc-ct\/#Cong_van_9409BTC-CT_duoc_ban_hanh_trong_boi_canh_nao\" >C\u00f4ng v\u0103n 9409\/BTC-CT \u0111\u01b0\u1ee3c ban h\u00e0nh trong b\u1ed1i c\u1ea3nh n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-9409-btc-ct\/#Thuc_trang_du_lieu_nguoi_nop_thue_con_nhieu_ton_dong\" >Th\u1ef1c tr\u1ea1ng d\u1eef li\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n nhi\u1ec1u t\u1ed3n \u0111\u1ecdng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-9409-btc-ct\/#Muc_tieu_cua_Cong_van_9409BTC-CT\" >M\u1ee5c ti\u00eau c\u1ee7a C\u00f4ng v\u0103n 9409\/BTC-CT<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-9409-btc-ct\/#Nhung_doi_tuong_nao_duoc_tap_trung_ra_soat\" >Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c t\u1eadp trung r\u00e0 so\u00e1t?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-9409-btc-ct\/#Doanh_nghiep_ngung_hoat_dong_nhung_chua_cham_dut_hieu_luc_ma_so_thue\" >Doanh nghi\u1ec7p ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/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\/cong-van-9409-btc-ct\/#Doanh_nghiep_khong_hoat_dong_tai_dia_chi_da_dang_ky\" >Doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-9409-btc-ct\/#Doanh_nghiep_co_dau_hieu_loi_dung_phap_nhan_de_vi_pham_phap_luat\" >Doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u l\u1ee3i d\u1ee5ng ph\u00e1p nh\u00e2n \u0111\u1ec3 vi ph\u1ea1m ph\u00e1p lu\u1eadt<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-9409-btc-ct\/#Cong_van_9409BTC-CT_quy_dinh_viec_ra_soat_doanh_nghiep_khong_hoat_dong_tai_dia_chi_da_dang_ky\" >C\u00f4ng v\u0103n 9409\/BTC-CT quy \u0111\u1ecbnh vi\u1ec7c r\u00e0 so\u00e1t doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-9409-btc-ct\/#Co_quan_dang_ky_kinh_doanh_phai_thuc_hien_nhung_cong_viec_gi\" >C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?<\/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-9409-btc-ct\/#Thoi_han_hoan_thanh_truoc_ngay_1572026\" >Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ng\u00e0y 15\/7\/2026\u00a0<\/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-9409-btc-ct\/#Cac_truong_hop_bi_xem_xet_thu_hoi_Giay_chung_nhan_dang_ky_doanh_nghiep\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb xem x\u00e9t thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-9409-btc-ct\/#Truong_hop_doanh_nghiep_khong_hoat_dong_tai_dia_chi_da_dang_ky_co_no_thue_keo_dai_va_khong_hop_tac\" >Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, c\u00f3 n\u1ee3 thu\u1ebf k\u00e9o d\u00e0i v\u00e0 kh\u00f4ng h\u1ee3p t\u00e1c<\/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\/cong-van-9409-btc-ct\/#Truong_hop_doanh_nghiep_khong_gui_bao_cao_theo_yeu_cau_cua_co_quan_dang_ky_kinh_doanh\" >Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng g\u1eedi b\u00e1o c\u00e1o theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-9409-btc-ct\/#Truong_hop_ho_so_dang_ky_doanh_nghiep_gia_mao_hoac_su_dung_trai_phep_thong_tin_ca_nhan\" >Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p gi\u1ea3 m\u1ea1o ho\u1eb7c s\u1eed d\u1ee5ng tr\u00e1i ph\u00e9p th\u00f4ng tin c\u00e1 nh\u00e2n<\/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-9409-btc-ct\/#Cong_van_9409BTC-CT_yeu_cau_xac_minh_nhung_thong_tin_nao\" >C\u00f4ng v\u0103n 9409\/BTC-CT y\u00eau c\u1ea7u x\u00e1c minh nh\u1eefng th\u00f4ng tin n\u00e0o?<\/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-9409-btc-ct\/#Xac_minh_dia_chi_kinh_doanh\" >X\u00e1c minh \u0111\u1ecba ch\u1ec9 kinh doanh<\/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-9409-btc-ct\/#Xac_minh_tinh_trang_hoat_dong_thuc_te\" >X\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf<\/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-9409-btc-ct\/#Xac_minh_thong_tin_cu_tru_va_nguoi_dai_dien_theo_phap_luat\" >X\u00e1c minh th\u00f4ng tin c\u01b0 tr\u00fa v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt<\/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-9409-btc-ct\/#Xu_ly_cac_truong_hop_khong_dong_nhat_du_lieu\" >X\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t d\u1eef li\u1ec7u\u00a0<\/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\/cong-van-9409-btc-ct\/#Cac_moc_thoi_gian_quan_trong_trong_Cong_van_9409BTC-CT\" >C\u00e1c m\u1ed1c th\u1eddi gian quan tr\u1ecdng trong C\u00f4ng v\u0103n 9409\/BTC-CT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-9409-btc-ct\/#Doanh_nghiep_can_luu_y_gi_khi_thuc_hien_theo_Cong_van\" >Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi th\u1ef1c hi\u1ec7n theo C\u00f4ng v\u0103n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-9409-btc-ct\/#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-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-9409-btc-ct\/#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=\"Cong_van_9409BTC-CT_duoc_ban_hanh_trong_boi_canh_nao\"><\/span><b>C\u00f4ng v\u0103n 9409\/BTC-CT \u0111\u01b0\u1ee3c ban h\u00e0nh trong b\u1ed1i c\u1ea3nh n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh C\u00f4ng v\u0103n 9409\/BTC-CT xu\u1ea5t ph\u00e1t t\u1eeb y\u00eau c\u1ea7u ti\u1ebfp t\u1ee5c n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ph\u1ed1i h\u1ee3p trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd gi\u1eefa c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1edbc khi tri\u1ec3n khai Chi\u1ebfn d\u1ecbch, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 nhi\u1ec1u gi\u1ea3i ph\u00e1p nh\u1eb1m h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00f4ng t\u00e1c chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 v\u00e0 h\u1ed9 kinh doanh, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 8131\/BTC-DNTN ng\u00e0y 16\/6\/2026, \u0111\u1ec1 ngh\u1ecb \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 ch\u1ec9 \u0111\u1ea1o c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf r\u00e0 so\u00e1t, l\u00e0m s\u1ea1ch v\u00e0 chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u theo m\u1ee5c ti\u00eau &#8220;\u0111\u00fang &#8211; \u0111\u1ee7 &#8211; s\u1ea1ch &#8211; s\u1ed1ng &#8211; th\u1ed1ng nh\u1ea5t &#8211; d\u00f9ng chung&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, theo \u0111\u00e1nh gi\u00e1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh trong C\u00f4ng v\u0103n 9409\/BTC-CT, th\u1ef1c ti\u1ec5n qu\u1ea3n l\u00fd v\u1eabn c\u00f2n nhi\u1ec1u t\u1ed3n t\u1ea1i c\u1ea7n \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u1ed3ng b\u1ed9 tr\u00ean ph\u1ea1m vi c\u1ea3 n\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuc_trang_du_lieu_nguoi_nop_thue_con_nhieu_ton_dong\"><\/span><b>Th\u1ef1c tr\u1ea1ng d\u1eef li\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n nhi\u1ec1u t\u1ed3n \u0111\u1ecdng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung C\u00f4ng v\u0103n 9409\/BTC-CT, s\u1ed1 l\u01b0\u1ee3ng l\u0169y k\u1ebf doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u1eabn c\u00f2n \u1edf m\u1ee9c l\u1edbn. B\u00ean c\u1ea1nh \u0111\u00f3, c\u01a1 quan qu\u1ea3n l\u00fd c\u0169ng ghi nh\u1eadn nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u1eefng t\u1ed3n t\u1ea1i \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 g\u00e2y kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh theo d\u00f5i t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c t\u1ed3n t\u1ea1i c\u00e1c m\u00e3 s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd d\u1ee9t \u0111i\u1ec3m c\u0169ng l\u00e0m gia t\u0103ng kh\u1ed1i l\u01b0\u1ee3ng h\u1ed3 s\u01a1 t\u1ed3n \u0111\u1ecdng, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u0169ng nh\u01b0 qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 9409\/BTC-CT, vi\u1ec7c t\u1eadp trung r\u00e0 so\u00e1t v\u00e0 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f2n nh\u1eb1m h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thi\u1ec7n ch\u00ed tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c kh\u00f4i ph\u1ee5c ho\u1ea1t \u0111\u1ed9ng kinh doanh theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng x\u00e1c \u0111\u1ecbnh vi\u1ec7c chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u s\u1ebd g\u00f3p ph\u1ea7n minh b\u1ea1ch m\u00f4i tr\u01b0\u1eddng kinh doanh, \u0111\u1ed3ng th\u1eddi ph\u00f2ng ng\u1eeba c\u00e1c h\u00e0nh vi l\u1ee3i d\u1ee5ng ph\u00e1p nh\u00e2n, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tieu_cua_Cong_van_9409BTC-CT\"><\/span><b>M\u1ee5c ti\u00eau c\u1ee7a C\u00f4ng v\u0103n 9409\/BTC-CT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u1eed l\u00fd nh\u1eefng t\u1ed3n t\u1ea1i n\u00eau tr\u00ean, C\u00f4ng v\u0103n 9409\/BTC-CT cho bi\u1ebft B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u1ec9 \u0111\u1ea1o C\u1ee5c Thu\u1ebf tri\u1ec3n khai Chi\u1ebfn d\u1ecbch tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung c\u00f4ng v\u0103n, Chi\u1ebfn d\u1ecbch \u0111\u01b0\u1ee3c tri\u1ec3n khai v\u1edbi c\u00e1c m\u1ee5c ti\u00eau ch\u00ednh sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadp trung r\u00e0 so\u00e1t, chu\u1ea9n h\u00f3a v\u00e0 x\u1eed l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t, x\u1eed l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thi\u1ec7n ch\u00ed tu\u00e2n th\u1ee7 ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng cao hi\u1ec7u qu\u1ea3 ph\u1ed1i h\u1ee3p li\u00ean ng\u00e0nh trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, c\u00e1c m\u1ee5c ti\u00eau \u0111\u01b0\u1ee3c n\u00eau trong C\u00f4ng v\u0103n \u0111\u1ec1u h\u01b0\u1edbng \u0111\u1ebfn vi\u1ec7c n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c tri\u1ec3n khai Chi\u1ebfn d\u1ecbch c\u0169ng \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng g\u00f3p ph\u1ea7n x\u00e2y d\u1ef1ng m\u00f4i tr\u01b0\u1eddng kinh doanh minh b\u1ea1ch, l\u00e0nh m\u1ea1nh v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i h\u01a1n cho c\u00e1c doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_doi_tuong_nao_duoc_tap_trung_ra_soat\"><\/span><b>Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c t\u1eadp trung r\u00e0 so\u00e1t?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9311\" aria-describedby=\"caption-attachment-9311\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9311\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-va-nhung-dieu-doanh-nghiep-va-ke-toan-can-luu-y-1.jpg\" alt=\"C\u00f4ng v\u0103n 9409\/BTC-CT v\u00e0 nh\u1eefng \u0111i\u1ec1u doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-va-nhung-dieu-doanh-nghiep-va-ke-toan-can-luu-y-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-va-nhung-dieu-doanh-nghiep-va-ke-toan-can-luu-y-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-va-nhung-dieu-doanh-nghiep-va-ke-toan-can-luu-y-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-va-nhung-dieu-doanh-nghiep-va-ke-toan-can-luu-y-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-va-nhung-dieu-doanh-nghiep-va-ke-toan-can-luu-y-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9311\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 9409\/BTC-CT v\u00e0 nh\u1eefng \u0111i\u1ec1u doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tri\u1ec3n khai Chi\u1ebfn d\u1ecbch, C\u00f4ng v\u0103n 9409\/BTC-CT x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n \u0111\u01b0\u1ee3c t\u1eadp trung r\u00e0 so\u00e1t v\u00e0 x\u1eed l\u00fd. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng gi\u00fap c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan tri\u1ec3n khai th\u1ed1ng nh\u1ea5t tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_ngung_hoat_dong_nhung_chua_cham_dut_hieu_luc_ma_so_thue\"><\/span><b>Doanh nghi\u1ec7p ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 9409\/BTC-CT, m\u1ed9t trong nh\u1eefng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng tr\u1ecdng t\u00e2m l\u00e0 doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u00f3m n\u00e0y, c\u00f4ng v\u0103n y\u00eau c\u1ea7u c\u00e1c c\u01a1 quan li\u00ean quan ph\u1ed1i h\u1ee3p r\u00e0 so\u00e1t, chu\u1ea9n h\u00f3a th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd thu\u1ebf, t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd v\u00e0 tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf nh\u1eb1m h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai Chi\u1ebfn d\u1ecbch, c\u00f4ng v\u0103n c\u0169ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf 03, l\u00e0 nh\u00f3m c\u1ea7n \u0111\u01b0\u1ee3c ph\u1ed1i h\u1ee3p x\u1eed l\u00fd \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m d\u1eef li\u1ec7u gi\u1eefa c\u00e1c h\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_hoat_dong_tai_dia_chi_da_dang_ky\"><\/span><b>Doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u00f4ng v\u0103n, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t, ph\u00e2n lo\u1ea1i v\u00e0 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y theo \u0111\u00fang th\u1ea9m quy\u1ec1n, tr\u00ecnh t\u1ef1 v\u00e0 th\u1ee7 t\u1ee5c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u00f3 li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, c\u00f4ng v\u0103n y\u00eau c\u1ea7u c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt v\u00e0 l\u1eadp danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u1ec3 th\u1ef1c hi\u1ec7n x\u1eed l\u00fd vi ph\u1ea1m v\u00e0 thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n x\u1eed l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u1ed9i dung v\u1ec1 ph\u1ed1i h\u1ee3p chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u, C\u00f4ng v\u0103n 9409\/BTC-CT c\u0169ng \u0111\u1ec1 c\u1eadp nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf 06, l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_dau_hieu_loi_dung_phap_nhan_de_vi_pham_phap_luat\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u l\u1ee3i d\u1ee5ng ph\u00e1p nh\u00e2n \u0111\u1ec3 vi ph\u1ea1m ph\u00e1p lu\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, C\u00f4ng v\u0103n 9409\/BTC-CT c\u00f2n y\u00eau c\u1ea7u t\u0103ng c\u01b0\u1eddng r\u00e0 so\u00e1t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd nh\u01b0ng c\u00f3 d\u1ea5u hi\u1ec7u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua b\u00e1n h\u00f3a \u0111\u01a1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ed1n thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i d\u1ee5ng ph\u00e1p nh\u00e2n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111\u1ec3 vi ph\u1ea1m ph\u00e1p lu\u1eadt;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee7 tr\u00ec ph\u00e2n lo\u1ea1i r\u1ee7i ro, ki\u1ec3m tra, x\u1eed l\u00fd vi ph\u1ea1m ho\u1eb7c chuy\u1ec3n tin b\u00e1o, h\u1ed3 s\u01a1 ki\u1ebfn ngh\u1ecb kh\u1edfi t\u1ed1 sang c\u01a1 quan c\u00f4ng an khi \u0111\u1ee7 c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng th\u1eddi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p th\u00ec c\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_9409BTC-CT_quy_dinh_viec_ra_soat_doanh_nghiep_khong_hoat_dong_tai_dia_chi_da_dang_ky\"><\/span><b>C\u00f4ng v\u0103n 9409\/BTC-CT quy \u0111\u1ecbnh vi\u1ec7c r\u00e0 so\u00e1t doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9312\" aria-describedby=\"caption-attachment-9312\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9312\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-quy-dinh-viec-ra-soat-doanh-nghiep-khong-hoat-dong-tai-dia-chi-da-dang-ky.jpg\" alt=\"C\u00f4ng v\u0103n 9409\/BTC-CT quy \u0111\u1ecbnh vi\u1ec7c r\u00e0 so\u00e1t doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-quy-dinh-viec-ra-soat-doanh-nghiep-khong-hoat-dong-tai-dia-chi-da-dang-ky.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-quy-dinh-viec-ra-soat-doanh-nghiep-khong-hoat-dong-tai-dia-chi-da-dang-ky-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-quy-dinh-viec-ra-soat-doanh-nghiep-khong-hoat-dong-tai-dia-chi-da-dang-ky-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-quy-dinh-viec-ra-soat-doanh-nghiep-khong-hoat-dong-tai-dia-chi-da-dang-ky-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-quy-dinh-viec-ra-soat-doanh-nghiep-khong-hoat-dong-tai-dia-chi-da-dang-ky-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9312\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 9409\/BTC-CT quy \u0111\u1ecbnh vi\u1ec7c r\u00e0 so\u00e1t doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, C\u00f4ng v\u0103n y\u00eau c\u1ea7u \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 ch\u1ec9 \u0111\u1ea1o S\u1edf T\u00e0i ch\u00ednh, Ban Qu\u1ea3n l\u00fd khu c\u00f4ng ngh\u1ec7 cao (\u0111\u1ed1i v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 th\u00e0nh l\u1eadp) v\u00e0 c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh ph\u1ed1i h\u1ee3p v\u1edbi Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 Thu\u1ebf c\u01a1 s\u1edf \u0111\u1ec3 tri\u1ec3n khai r\u00e0 so\u00e1t, x\u1eed l\u00fd.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_quan_dang_ky_kinh_doanh_phai_thuc_hien_nhung_cong_viec_gi\"><\/span><b>C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 9409\/BTC-CT, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan \u0111\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ee3p theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n x\u1eed l\u00fd theo \u0111\u00fang th\u1ea9m quy\u1ec1n, tr\u00ecnh t\u1ef1 v\u00e0 th\u1ee7 t\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0 l\u1eadp danh s\u00e1ch doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c x\u1eed l\u00fd vi ph\u1ea1m v\u00e0 thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n x\u1eed l\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n c\u00f4ng n\u00e0y nh\u1eb1m b\u1ea3o \u0111\u1ea3m d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt th\u1ed1ng nh\u1ea5t, t\u1ea1o thu\u1eadn l\u1ee3i cho qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd v\u00e0 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_hoan_thanh_truoc_ngay_1572026\"><\/span><b>Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ng\u00e0y 15\/7\/2026\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1ea3o \u0111\u1ea3m ti\u1ebfn \u0111\u1ed9 tri\u1ec3n khai Chi\u1ebfn d\u1ecbch, C\u00f4ng v\u0103n 9409\/BTC-CT y\u00eau c\u1ea7u nhi\u1ec7m v\u1ee5 r\u00e0 so\u00e1t doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd ph\u1ea3i ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ng\u00e0y 15\/7\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed1c th\u1eddi gian \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi vi\u1ec7c r\u00e0 so\u00e1t, ph\u00e2n lo\u1ea1i v\u00e0 l\u1eadp danh s\u00e1ch doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf tri\u1ec3n khai c\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd ti\u1ebfp theo theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_bi_xem_xet_thu_hoi_Giay_chung_nhan_dang_ky_doanh_nghiep\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb xem x\u00e9t thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9313\" aria-describedby=\"caption-attachment-9313\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9313\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bi-xem-xet-thu-hoi-Giay-chung-nhan-dang-ky-doanh-nghiep-theo-Cong-van-9409_BTC-CT.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb xem x\u00e9t thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo C\u00f4ng v\u0103n 9409\/BTC-CT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bi-xem-xet-thu-hoi-Giay-chung-nhan-dang-ky-doanh-nghiep-theo-Cong-van-9409_BTC-CT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bi-xem-xet-thu-hoi-Giay-chung-nhan-dang-ky-doanh-nghiep-theo-Cong-van-9409_BTC-CT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bi-xem-xet-thu-hoi-Giay-chung-nhan-dang-ky-doanh-nghiep-theo-Cong-van-9409_BTC-CT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bi-xem-xet-thu-hoi-Giay-chung-nhan-dang-ky-doanh-nghiep-theo-Cong-van-9409_BTC-CT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bi-xem-xet-thu-hoi-Giay-chung-nhan-dang-ky-doanh-nghiep-theo-Cong-van-9409_BTC-CT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9313\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb xem x\u00e9t thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo C\u00f4ng v\u0103n 9409\/BTC-CT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c r\u00e0 so\u00e1t v\u00e0 chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, C\u00f4ng v\u0103n 9409\/BTC-CT c\u00f2n y\u00eau c\u1ea7u c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ed1i h\u1ee3p x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. N\u1ed9i dung n\u00e0y nh\u1eb1m b\u1ea3o \u0111\u1ea3m vi\u1ec7c x\u1eed l\u00fd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ea9m quy\u1ec1n, \u0111\u00fang tr\u00ecnh t\u1ef1 v\u00e0 tr\u00ean c\u01a1 s\u1edf ph\u1ed1i h\u1ee3p gi\u1eefa c\u01a1 quan thu\u1ebf v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_khong_hoat_dong_tai_dia_chi_da_dang_ky_co_no_thue_keo_dai_va_khong_hop_tac\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, c\u00f3 n\u1ee3 thu\u1ebf k\u00e9o d\u00e0i v\u00e0 kh\u00f4ng h\u1ee3p t\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 9409\/BTC-CT, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, c\u00f3 n\u1ee3 thu\u1ebf k\u00e9o d\u00e0i, kh\u00f4ng h\u1ee3p t\u00e1c v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf 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;\">L\u1eadp h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh \u0111\u1ec1 ngh\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ti\u1ebfp nh\u1eadn \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh th\u1ef1c hi\u1ec7n thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 c\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd &#8220;B\u1ecb thu h\u1ed3i do c\u01b0\u1ee1ng ch\u1ebf v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf&#8221; theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 9409\/BTC-CT, nhi\u1ec7m v\u1ee5 n\u00e0y ph\u1ea3i ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ng\u00e0y 15\/8\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd r\u1eb1ng, c\u00f4ng v\u0103n kh\u00f4ng quy \u0111\u1ecbnh m\u1ecdi doanh nghi\u1ec7p c\u00f3 n\u1ee3 thu\u1ebf \u0111\u1ec1u b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Vi\u1ec7c thu h\u1ed3i ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_khong_gui_bao_cao_theo_yeu_cau_cua_co_quan_dang_ky_kinh_doanh\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng g\u1eedi b\u00e1o c\u00e1o theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i tr\u01b0\u1eddng h\u1ee3p do c\u01a1 quan thu\u1ebf \u0111\u1ec1 ngh\u1ecb, C\u00f4ng v\u0103n 9409\/BTC-CT c\u00f2n \u0111\u1ec1 c\u1eadp tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng g\u1eedi b\u00e1o c\u00e1o, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh th\u1ef1c hi\u1ec7n vi\u1ec7c thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n c\u0169ng nh\u1ea5n m\u1ea1nh vi\u1ec7c thu h\u1ed3i ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 69 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 168\/2025\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nhi\u1ec7m v\u1ee5 n\u00e0y, C\u00f4ng v\u0103n 9409\/BTC-CT y\u00eau c\u1ea7u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n th\u00e0nh vi\u1ec7c y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u00e1o c\u00e1o tr\u01b0\u1edbc ng\u00e0y 15\/8\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p tr\u01b0\u1edbc ng\u00e0y 31\/12\/2026.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_ho_so_dang_ky_doanh_nghiep_gia_mao_hoac_su_dung_trai_phep_thong_tin_ca_nhan\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p gi\u1ea3 m\u1ea1o ho\u1eb7c s\u1eed d\u1ee5ng tr\u00e1i ph\u00e9p th\u00f4ng tin c\u00e1 nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd kh\u00e1c trong C\u00f4ng v\u0103n 9409\/BTC-CT l\u00e0 vi\u1ec7c x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u00e0 gi\u1ea3 m\u1ea1o ho\u1eb7c s\u1eed d\u1ee5ng tr\u00e1i ph\u00e9p th\u00f4ng tin c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u00f4ng v\u0103n, khi c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u00e0 gi\u1ea3 m\u1ea1o, l\u1ea5y c\u1eafp ho\u1eb7c s\u1eed d\u1ee5ng tr\u00e1i ph\u00e9p th\u00f4ng tin c\u00e1 nh\u00e2n \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan c\u00f4ng an, c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan \u0111\u1ec3 x\u00e1c minh, x\u1eed l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u00e0 gi\u1ea3 m\u1ea1o, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh th\u1ef1c hi\u1ec7n thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, C\u00f4ng v\u0103n 9409\/BTC-CT y\u00eau c\u1ea7u ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 t\u00e1ch b\u1ea1ch quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb m\u1ea1o danh v\u1edbi ngh\u0129a v\u1ee5 v\u00e0 h\u00e0nh vi vi ph\u1ea1m c\u1ee7a ph\u00e1p nh\u00e2n, t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng th\u00f4ng tin gi\u1ea3 m\u1ea1o. Quy \u0111\u1ecbnh n\u00e0y g\u00f3p ph\u1ea7n b\u1ea3o v\u1ec7 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi b\u1ecb l\u1ee3i d\u1ee5ng th\u00f4ng tin c\u00e1 nh\u00e2n trong qu\u00e1 tr\u00ecnh th\u00e0nh l\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_9409BTC-CT_yeu_cau_xac_minh_nhung_thong_tin_nao\"><\/span><b>C\u00f4ng v\u0103n 9409\/BTC-CT y\u00eau c\u1ea7u x\u00e1c minh nh\u1eefng th\u00f4ng tin n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9314\" aria-describedby=\"caption-attachment-9314\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9314\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-yeu-cau-xac-minh-nhung-thong-tin-nao.jpg\" alt=\"C\u00f4ng v\u0103n 9409\/BTC-CT y\u00eau c\u1ea7u x\u00e1c minh nh\u1eefng th\u00f4ng tin n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-yeu-cau-xac-minh-nhung-thong-tin-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-yeu-cau-xac-minh-nhung-thong-tin-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-yeu-cau-xac-minh-nhung-thong-tin-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-yeu-cau-xac-minh-nhung-thong-tin-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-yeu-cau-xac-minh-nhung-thong-tin-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9314\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 9409\/BTC-CT y\u00eau c\u1ea7u x\u00e1c minh nh\u1eefng th\u00f4ng tin n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c r\u00e0 so\u00e1t, chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, C\u00f4ng v\u0103n 9409\/BTC-CT y\u00eau c\u1ea7u c\u00e1c c\u01a1 quan li\u00ean quan ph\u1ed1i h\u1ee3p x\u00e1c minh nhi\u1ec1u nh\u00f3m th\u00f4ng tin quan tr\u1ecdng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_minh_dia_chi_kinh_doanh\"><\/span><b>X\u00e1c minh \u0111\u1ecba ch\u1ec9 kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 9409\/BTC-CT, \u0111\u1ecba ch\u1ec9 kinh doanh th\u1ef1c t\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t nh\u1eb1m x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd hay kh\u00f4ng. K\u1ebft qu\u1ea3 x\u00e1c minh l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan qu\u1ea3n l\u00fd ph\u00e2n lo\u1ea1i v\u00e0 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_minh_tinh_trang_hoat_dong_thuc_te\"><\/span><b>X\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i \u0111\u1ecba ch\u1ec9 kinh doanh, C\u00f4ng v\u0103n 9409\/BTC-CT c\u00f2n y\u00eau c\u1ea7u x\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh. Vi\u1ec7c x\u00e1c minh n\u00e0y gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c t\u00ecnh tr\u1ea1ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd ti\u1ebfp theo.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_minh_thong_tin_cu_tru_va_nguoi_dai_dien_theo_phap_luat\"><\/span><b>X\u00e1c minh th\u00f4ng tin c\u01b0 tr\u00fa v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung c\u00f4ng v\u0103n, UBND c\u1ea5p x\u00e3 v\u00e0 C\u00f4ng an c\u1ea5p x\u00e3 ph\u1ed1i h\u1ee3p x\u00e1c minh th\u00f4ng tin c\u01b0 tr\u00fa, th\u00f4ng tin li\u00ean h\u1ec7 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, ch\u1ee7 doanh nghi\u1ec7p, ch\u1ee7 h\u1ed9 kinh doanh ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh khi c\u1ea7n thi\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_cac_truong_hop_khong_dong_nhat_du_lieu\"><\/span><b>X\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t d\u1eef li\u1ec7u<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c x\u00e1c minh th\u00f4ng tin th\u1ef1c t\u1ebf, C\u00f4ng v\u0103n 9409\/BTC-CT c\u00f2n y\u00eau c\u1ea7u c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t gi\u1eefa h\u1ec7 th\u1ed1ng \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf; \u0111\u1ed3ng th\u1eddi k\u1ecbp th\u1eddi x\u1eed l\u00fd c\u00e1c l\u1ed7i giao d\u1ecbch li\u00ean th\u00f4ng, c\u00e1c v\u01b0\u1edbng m\u1eafc trong th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, kh\u00f4i ph\u1ee5c t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd ho\u1eb7c thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_moc_thoi_gian_quan_trong_trong_Cong_van_9409BTC-CT\"><\/span><b>C\u00e1c m\u1ed1c th\u1eddi gian quan tr\u1ecdng trong C\u00f4ng v\u0103n 9409\/BTC-CT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai Chi\u1ebfn d\u1ecbch, C\u00f4ng v\u0103n quy \u0111\u1ecbnh nhi\u1ec1u m\u1ed1c th\u1eddi gian \u0111\u1ec3 c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao. Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c m\u1ed1c n\u00e0y gi\u00fap doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n theo d\u00f5i ti\u1ebfn \u0111\u1ed9 tri\u1ec3n khai t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/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>\u30bf\u30a4\u30e0\u30e9\u30a4\u30f3<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc ng\u00e0y 15\/6\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ho\u00e0n th\u00e0nh vi\u1ec7c r\u00e0 so\u00e1t, ph\u00e2n lo\u1ea1i v\u00e0 l\u1eadp danh s\u00e1ch doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc ng\u00e0y 15\/8\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ho\u00e0n th\u00e0nh vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1, x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u01b0\u1ee1ng ch\u1ebf thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc ng\u00e0y 15\/8\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ho\u00e0n th\u00e0nh vi\u1ec7c y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc ng\u00e0y 31\/12\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_y_gi_khi_thuc_hien_theo_Cong_van\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi th\u1ef1c hi\u1ec7n theo C\u00f4ng v\u0103n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 C\u00f4ng v\u0103n 9409\/BTC-CT ch\u1ee7 y\u1ebfu giao nhi\u1ec7m v\u1ee5 cho c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c t\u1ed5 ch\u1ee9c tri\u1ec3n khai Chi\u1ebfn d\u1ecbch, doanh nghi\u1ec7p v\u1eabn n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd v\u00e0 t\u00ecnh tr\u1ea1ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a m\u00ecnh \u0111\u1ec3 h\u1ea1n ch\u1ebf ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh c\u01a1 quan ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 n\u1ed9i dung doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o \u0111\u1ea3m doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u0111\u00fang t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin khi c\u00f3 ph\u00e1t sinh theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u x\u00e1c minh ho\u1eb7c h\u01b0\u1edbng d\u1eabn ho\u00e0n thi\u1ec7n th\u1ee7 t\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng cho m\u01b0\u1ee3n, cho thu\u00ea ho\u1eb7c mua b\u00e1n th\u00f4ng tin c\u00e1 nh\u00e2n, ch\u1eef k\u00fd s\u1ed1, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec3 th\u00e0nh l\u1eadp ho\u1eb7c v\u1eadn h\u00e0nh doanh nghi\u1ec7p, h\u1ed9 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ecbp th\u1eddi ph\u1ea3n \u00e1nh v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n n\u1ebfu ph\u00e1t hi\u1ec7n th\u00f4ng tin c\u00e1 nh\u00e2n b\u1ecb gi\u1ea3 m\u1ea1o ho\u1eb7c b\u1ecb l\u1ee3i d\u1ee5ng \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p tr\u00e1i quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t h\u1ed3 s\u01a1, s\u1ed5 s\u00e1ch v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng, vi\u1ec7c s\u1eed d\u1ee5ng <\/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;\"> c\u00f3 th\u1ec3 gi\u00fap chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u k\u1ebf to\u00e1n, b\u1ea3o \u0111\u1ea3m vi\u1ec7c k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.\u00a0<\/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 9409\/BTC-CT l\u00e0 v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ph\u1ed1i h\u1ee3p tri\u1ec3n khai Chi\u1ebfn d\u1ecbch &#8220;L\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf &#8211; Th\u00e1o g\u1ee1 \u0111i\u1ec3m ngh\u1ebdn trong kinh doanh&#8221;, h\u01b0\u1edbng \u0111\u1ebfn m\u1ee5c ti\u00eau chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed3n \u0111\u1ecdng v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, vi\u1ec7c theo d\u00f5i n\u1ed9i dung C\u00f4ng v\u0103n 9409\/BTC-CT, ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u s\u1ebd g\u00f3p ph\u1ea7n h\u1ea1n ch\u1ebf c\u00e1c r\u1ee7i ro ph\u00e1t sinh, \u0111\u1ed3ng th\u1eddi b\u1ea3o \u0111\u1ea3m vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c theo d\u00f5i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi nh\u01b0 <\/span>C\u00f4ng v\u0103n 9409\/BTC-CT<span style=\"font-weight: 400;\">, doanh nghi\u1ec7p c\u0169ng n\u00ean l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n c\u00f3 chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n \u0111\u1ec3 \u0111\u1ed3ng h\u00e0nh trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. N\u1ebfu \u0111ang t\u00ecm ki\u1ebfm \u0111\u1ed1i t\u00e1c ph\u00f9 h\u1ee3p, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o danh s\u00e1ch <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/top-10-cong-ty-ke-toan-uy-tin-tai-tp-hcm\/\">c\u00f4ng ty k\u1ebf to\u00e1n uy t\u00edn<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1ea1i TP.HCM \u0111\u1ec3 c\u00f3 th\u00eam c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 v\u00e0 l\u1ef1a ch\u1ecdn.<\/span><\/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>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 9409\/BTC-CT l\u00e0 v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ph\u1ed1i h\u1ee3p tri\u1ec3n khai Chi\u1ebfn d\u1ecbch &#8220;L\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf &#8211; Th\u00e1o g\u1ee1 \u0111i\u1ec3m ngh\u1ebdn trong kinh doanh&#8221;, nh\u1eb1m r\u00e0 so\u00e1t, chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ed9 kinh doanh ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd. V\u0103n b\u1ea3n c\u0169ng ph\u00e2n c\u00f4ng r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, c\u00f4ng an v\u00e0 ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai Chi\u1ebfn d\u1ecbch. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9310,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9309","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\/9309","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=9309"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9309\/revisions"}],"predecessor-version":[{"id":9315,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9309\/revisions\/9315"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9310"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}