{"id":9331,"date":"2026-07-23T10:47:59","date_gmt":"2026-07-23T03:47:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9331"},"modified":"2026-07-23T10:47:59","modified_gmt":"2026-07-23T03:47:59","slug":"cong-van-4831-ct-cs","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-4831-ct-cs\/","title":{"rendered":"\u516c\u5f0f\u6587\u66f84831\/CT-CS\uff1a\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8\u306e\u66f4\u65b0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-4831-CT-CS-2026-gioi-thieu-noi-dung-moi-tai-Nghi-dinh-254-2026-ND-CP-714597.aspx\" target=\"_blank\" rel=\"noopener\">\u516c\u5f0f\u6587\u66f84831\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u7a0e\u52d9\u5c40\u304c\u65b0\u3057\u3044\u6ce8\u76ee\u3059\u3079\u304d\u30b3\u30f3\u30c6\u30f3\u30c4\u3092\u7d39\u4ecb\u3059\u308b\u305f\u3081\u306b\u767a\u884c\u3057\u305f\u6587\u66f8\u3067\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4\u7b2c254\/2026\/ND-CP\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-91-2026-tt-btc-quy-dinh-luat-quan-ly-thue-va-hoa-don-dien-tu-439780-d1.html\" target=\"_blank\" rel=\"noopener\">\u56de\u89a7\u6587\u66f8\u756a\u53f7 91\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u3053\u308c\u30892\u3064\u306e\u91cd\u8981\u306a\u6cd5\u7684\u6587\u66f8\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u3001\u7ba1\u7406\u3001\u304a\u3088\u3073\u4f7f\u7528\u3092\u76f4\u63a5\u7684\u306b\u898f\u5236\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u5b98\u58314831\/CT-CS\u306e\u4e3b\u8981\u5185\u5bb9\u3092\u4f53\u7cfb\u7684\u306b\u6574\u7406\u3057\u3001\u4f01\u696d\u3001\u5bb6\u8a08\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u6700\u65b0\u306e\u898f\u5236\u3092\u8fc5\u901f\u3001\u5b8c\u5168\u3001\u304b\u3064\u6b63\u78ba\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/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 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class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-4831-ct-cs\/#Truong_hop_ban_hang_cung_cap_dich_vu_trong_gio_lam_viec_ban_dem\" >\u3053\u308c\u306b\u306f\u3001\u591c\u9593\u306e\u52e4\u52d9\u6642\u9593\u4e2d\u306b\u5546\u54c1\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u884c\u3046\u3053\u3068\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-4831-ct-cs\/#Diem_moi_tai_Thong_tu_912026TT-BTC_theo_huong_dan_cua_Cong_van_4831CT-CS\" >\u516c\u5f0f\u66f8\u7c214831\/CT-CS\u306b\u57fa\u3065\u304d\u3001\u901a\u905491\/2026\/TT-BTC\u306b\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-4831-ct-cs\/#Dang_ky_thay_doi_noi_dung_dang_ky_su_dung_hoa_don_dien_tu\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u767b\u9332\u304a\u3088\u3073\u767b\u9332\u60c5\u5831\u306e\u5909\u66f4\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-4831-ct-cs\/#Tieu_chi_xac_dinh_nguoi_nop_thue_co_rui_ro_cao_trong_dang_ky_su_dung_hoa_don_dien_tu\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u624b\u7d9a\u304d\u306b\u304a\u3044\u3066\u3001\u9ad8\u30ea\u30b9\u30af\u7d0d\u7a0e\u8005\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-4831-ct-cs\/#Ke_toan_doanh_nghiep_can_luu_y_gi_tu_Cong_van_4831CT-CS\" 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400;\">\u7a0e\u52d9\u5c40\u304c\u767a\u884c\u3057\u305f\u516c\u5f0f\u6587\u66f84831\/CT-CS\u306f\u3001\u653f\u4ee4\u7b2c254\/2026\/ND-CP\u53f7\u304a\u3088\u3073\u901a\u9054\u7b2c91\/2026\/TT-BTC\u53f7\u306b\u304a\u3051\u308b\u3044\u304f\u3064\u304b\u306e\u65b0\u3057\u3044\u5185\u5bb9\u3092\u7d39\u4ecb\u3057\u3001\u5468\u77e5\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u30892\u3064\u306e\u6587\u66f8\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u3001\u306a\u3089\u3073\u306b\u7d4c\u6e08\u56e3\u4f53\u3001\u305d\u306e\u4ed6\u306e\u7d44\u7e54\u3001\u4e8b\u696d\u4e16\u5e2f\u3001\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3088\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u767b\u9332\u304a\u3088\u3073\u767b\u9332\u60c5\u5831\u306e\u5909\u66f4\u624b\u7d9a\u304d\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u66f8\u7c214831\/CT-CS\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5185\u5bb9\u306f\u3001\u4e3b\u306b2\u3064\u306e\u554f\u984c\u7fa4\u3092\u7db2\u7f85\u3057\u3066\u3044\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;\">\u6700\u521d\u306e\u30b0\u30eb\u30fc\u30d7\u306f <\/span><b>\u8acb\u6c42\u66f8\u767a\u884c\u6642<\/b><span style=\"font-weight: 400;\"> \u653f\u4ee4\u7b2c254\/2026\/ND-CP\u53f7\u7b2c9\u6761\u306b\u3088\u308c\u3070\u3001\u4ee5\u524d\u306e\u898f\u5236\u3068\u6bd4\u8f03\u3057\u3066\u8ffd\u52a0\u304a\u3088\u3073\u660e\u78ba\u5316\u3055\u308c\u305f\u591a\u304f\u306e\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2\u756a\u76ee\u306e\u30b0\u30eb\u30fc\u30d7\u306f <\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u767b\u9332\u304a\u3088\u3073\u767b\u9332\u60c5\u5831\u306e\u5909\u66f4\u3002<\/b><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/span><b>\u9ad8\u30ea\u30b9\u30af\u7d0d\u7a0e\u8005\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96<\/b><span style=\"font-weight: 400;\"> \u56de\u89a7\u6587\u66f8\u7b2c91\/2026\/TT-BTC\u53f7\u306b\u3088\u308b\u3068\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4fdd\u967a\u4f1a\u793e\u3001\u9280\u884c\u3001IT\u4f01\u696d\u3001e\u30b3\u30de\u30fc\u30b9\u4f01\u696d\u304b\u3089\u5c0f\u898f\u6a21\u306a\u5bb6\u5185\u5de5\u696d\u307e\u3067\u3001\u5e45\u5e83\u3044\u7528\u9014\u3092\u6301\u3064\u3053\u306e\u6587\u66f8\u306f\u3001\u5b9f\u52d9\u4e0a\u306e\u610f\u7fa9\u304c\u975e\u5e38\u306b\u9ad8\u304f\u3001\u3053\u308c\u3089\u306e\u7d44\u7e54\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u8acb\u6c42\u66f8\u4f5c\u6210\u6642\u306e\u30df\u30b9\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3001\u76f4\u3061\u306b\u5b66\u7fd2\u3057\u9069\u7528\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_tai_Nghi_dinh_2542026ND-CP_duoc_neu_trong_Cong_van_4831CT-CS\"><\/span><b>\u653f\u4ee4254\/2026\/ND-CP\u306e\u65b0\u305f\u306a\u5185\u5bb9\u306f\u3001\u516c\u5f0f\u6587\u66f84831\/CT-CS\u306b\u6982\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9333\" aria-describedby=\"caption-attachment-9333\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9333\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS.jpg\" alt=\"Nh\u1eefng \u0111i\u1ec3m m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c n\u00eau trong C\u00f4ng v\u0103n 4831\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9333\" class=\"wp-caption-text\">\u653f\u4ee4254\/2026\/ND-CP\u306e\u65b0\u305f\u306a\u5185\u5bb9\u306f\u3001\u516c\u5f0f\u6587\u66f84831\/CT-CS\u306b\u6982\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f84831\/CT-CS\u306e\u524d\u534a\u90e8\u5206\u306f\u3001\u8acb\u6c42\u66f8\u767a\u884c\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u95a2\u3059\u308b\u653f\u4ee4\u7b2c254\/2026\/ND-CP\u7b2c9\u6761\u306e\u6539\u6b63\u304a\u3088\u3073\u8ffd\u52a0\u4e8b\u9805\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u65e5\u3005\u306e\u53d6\u5f15\u306b\u76f4\u63a5\u95a2\u4fc2\u3059\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u6700\u3082\u95a2\u5fc3\u3092\u5bc4\u305b\u3066\u3044\u308b\u5185\u5bb9\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_quy_dinh_ve_thoi_diem_lap_hoa_don_khi_thu_tien_dat_coc\"><\/span><b>\u9810\u308a\u91d1\u306e\u5fb4\u53ce\u6642\u306b\u304a\u3051\u308b\u8acb\u6c42\u66f8\u767a\u884c\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u8ffd\u52a0\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f84831\/CT-CS\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u3088\u308b\u3068\u3001\u653f\u4ee4\u7b2c254\/2026\/ND-CP\u53f7\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u306e\u5c65\u884c\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306b\u6c11\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u4fdd\u8a3c\u91d1\u306e\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u8ffd\u52a0\u3057\u307e\u3057\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5951\u7d04\u5c65\u884c\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306e\u3053\u306e\u4fdd\u8a3c\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u58f2\u4e3b\u306f\u2026 <\/span><b>\u8acb\u6c42\u66f8\u306f\u4e0d\u8981\u3067\u3059\u3002<\/b><span style=\"font-weight: 400;\">\u3053\u306e\u898f\u5236\u306f\u3001\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u4fdd\u8a3c\u91d1\u3068\u3001\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u524d\u6255\u3044\u91d1\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u591a\u304f\u306e\u30b5\u30fc\u30d3\u30b9\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u6df7\u4e71\u3092\u62db\u304d\u3084\u3059\u3044\u70b9\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_dich_vu_duoc_lap_hoa_don_cham_sau_07_ngay\"><\/span><b>\u8acb\u6c42\u304c7\u65e5\u9045\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u7fa4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f84831\/CT-CS\u3067\u8a00\u53ca\u3055\u308c\u3066\u3044\u308b\u3082\u30461\u3064\u306e\u91cd\u8981\u306a\u70b9\u306f\u3001\u983b\u7e41\u306b\u767a\u751f\u3057\u3001\u5f53\u4e8b\u8005\u9593\u306e\u30c7\u30fc\u30bf\u7167\u5408\u306b\u6642\u9593\u3092\u8981\u3059\u308b\u7279\u5b9a\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u671f\u9650\u304c\u8ffd\u52a0\u3055\u308c\u305f\u3053\u3068\u3067\u3059\u3002\u7b2c9\u6761\u7b2c4\u9805a\u306b\u3088\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u30b5\u30fc\u30d3\u30b9\u30b0\u30eb\u30fc\u30d7\u306b\u3064\u3044\u3066\u306f\u3001\u767a\u751f\u65e5\u304b\u30897\u65e5\u4ee5\u5185\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\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;\">\u6d77\u4e0a\u6c34\u5148\u6848\u5185\u30b5\u30fc\u30d3\u30b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30aa\u30f3\u30e9\u30a4\u30f3\u30cb\u30e5\u30fc\u30b9\u30b5\u30a4\u30c8\u306b\u304a\u3051\u308b\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u6280\u8853\u30b5\u30fc\u30d3\u30b9\u3001\u30c7\u30b8\u30bf\u30eb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3001\u60c5\u5831\u6280\u8853\u30b5\u30fc\u30d3\u30b9\uff08\u672c\u6761\u9805b\u9805\u306b\u5225\u9014\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u96fb\u6c17\u901a\u4fe1\u304a\u3088\u3073\u60c5\u5831\u6280\u8853\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3067\u4f7f\u7528\u3055\u308c\u308b\u6c7a\u6e08\u4ef2\u4ecb\u30b5\u30fc\u30d3\u30b9\u3092\u542b\u3080\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4eee\u60f3\u901a\u8ca8\u30b5\u30fc\u30d3\u30b9\u3001\u70ad\u7d20\u53d6\u5f15\u6240\u3067\u306e\u53d6\u5f15\u3092\u652f\u63f4\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3001\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30b5\u30fc\u30d3\u30b9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30bf\u30af\u30b7\u30fc\u3001\u5951\u7d04\u8eca\u4e21\u3001\u4e8c\u8f2a\u30d0\u30a4\u30af\u3092\u5229\u7528\u3057\u305f\u65c5\u5ba2\u8f38\u9001\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4f01\u696d\u307e\u305f\u306f\u7d44\u7e54\u306e\u9867\u5ba2\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u969b\u306b\u9069\u7528\u3055\u308c\u308b\u9053\u8def\u8f38\u9001\u6cd5\u306b\u5f93\u3063\u3066\u3001\u8f38\u9001\u63a5\u7d9a\u652f\u63f4\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u5229\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306f\u3001\u7d99\u7d9a\u7684\u304b\u3064\u5927\u898f\u6a21\u306a\u53d6\u5f15\u3092\u7279\u5fb4\u3068\u3059\u308b\u696d\u754c\u3067\u3042\u308a\u3001\u6b63\u5f0f\u306a\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u524d\u306b\u3001\u30b7\u30b9\u30c6\u30e0\u9593\u3067\u30c7\u30fc\u30bf\u3092\u7d71\u5408\u30fb\u7167\u5408\u3059\u308b\u306e\u306b\u6642\u9593\u3092\u8981\u3057\u307e\u3059\u3002\u901a\u90544831\/CT-CS\u306b\u304a\u3051\u308b\u3053\u306e\u30ea\u30b9\u30c8\u306e\u660e\u78ba\u5316\u306f\u3001\u524d\u8ff0\u306e\u5206\u91ce\u306e\u4f01\u696d\u304c\u8acb\u6c42\u66f8\u767a\u884c\u30d7\u30ed\u30bb\u30b9\u3092\u3088\u308a\u7a4d\u6975\u7684\u306b\u9032\u3081\u3001\u9045\u5ef6\u3068\u307f\u306a\u3055\u308c\u305f\u308a\u3001\u8acb\u6c42\u66f8\u767a\u884c\u6642\u671f\u306b\u95a2\u3059\u308b\u898f\u5236\u306b\u9055\u53cd\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_san_pham_dich_vu_ve_du_lieu_voi_thoi_han_lap_hoa_don_khong_qua_02_thang\"><\/span><b>\u8acb\u6c42\u671f\u9593\u304c2\u30f6\u6708\u4ee5\u5185\u306e\u30c7\u30fc\u30bf\u95a2\u9023\u88fd\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u524d\u8ff0\u306e\u30b5\u30fc\u30d3\u30b9\u30b0\u30eb\u30fc\u30d7\u306b\u52a0\u3048\u3001\u901a\u90544831\/CT-CS\u306f\u3001\u30c7\u30fc\u30bf\u95a2\u9023\u88fd\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u5225\u500b\u306e\u898f\u5b9a\u3092\u7b2c9\u6761\u7b2c4\u9805b\u53f7\u3067\u5c0e\u5165\u3057\u3066\u3044\u307e\u3059\u3002\u3088\u308a\u8907\u96d1\u306a\u30c7\u30fc\u30bf\u7167\u5408\u3092\u5fc5\u8981\u3068\u3059\u308b\u7279\u6b8a\u306a\u6027\u8cea\u306e\u305f\u3081\u3001\u3053\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u8acb\u6c42\u66f8\u767a\u884c\u6642\u671f\u306f\u3001\u53d6\u5f15\u304c\u767a\u751f\u3057\u305f\u6708\u304b\u30892\u30f6\u6708\u4ee5\u5185\u3068\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_rieng_doi_voi_hop_dong_dong_bao_hiem\"><\/span><b>\u5171\u540c\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u898f\u5236<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u58314831\/CT-CS\u3067\u8a00\u53ca\u3055\u308c\u3066\u3044\u308b\u3082\u3046\u4e00\u3064\u306e\u6ce8\u76ee\u3059\u3079\u304d\u65b0\u70b9\u306f\u3001\u5171\u540c\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u7b2c9\u6761\u7b2c4\u9805o\u53f7\u306e\u88dc\u8db3\u898f\u5b9a\u3067\u3042\u308b\u3002\u5171\u540c\u4fdd\u967a\u5951\u7d04\u3068\u306f\u3001\u8907\u6570\u306e\u4fdd\u967a\u4f1a\u793e\u304c\u540c\u4e00\u306e\u5bfe\u8c61\u7269\u3092\u4fdd\u967a\u3059\u308b\u5f62\u614b\u3067\u3042\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\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;\">\u4fdd\u967a\u6599\u3092\u5fb4\u53ce\u3059\u308b\u969b\u3001\u5404\u5171\u540c\u4fdd\u967a\u4f1a\u793e\u306f\u3001\u53d7\u3051\u53d6\u3063\u305f\u4fdd\u967a\u6599\u306e\u5272\u5408\u306b\u5fdc\u3058\u3066\u9867\u5ba2\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u4e8b\u8005\u304c\u4fdd\u967a\u6599\u306e\u5fb4\u53ce\u3092\u4ee3\u884c\u3059\u308b\u4e8b\u696d\u8005\u3092\u627f\u8a8d\u3057\u305f\u5834\u5408\u3001\u5fb4\u53ce\u4e8b\u696d\u8005\u306f\u5951\u7d04\u7dcf\u984d\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u66f8\u3092\u9867\u5ba2\u306b\u767a\u884c\u3057\u3001\u540c\u6642\u306b\u3001\u5fb4\u53ce\u3092\u4f9d\u983c\u3059\u308b\u4e8b\u696d\u8005\u306f\u3001\u5951\u7d04\u306b\u57fa\u3065\u304d\u81ea\u793e\u304c\u53d7\u3051\u53d6\u308b\u6a29\u5229\u306e\u3042\u308b\u4fdd\u967a\u6599\u306e\u5272\u5408\u306b\u5fdc\u3058\u305f\u8acb\u6c42\u66f8\u3092\u5fb4\u53ce\u4e8b\u696d\u8005\u306b\u767a\u884c\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5171\u540c\u4fdd\u967a\u5951\u7d04\u306b\u57fa\u3065\u304f\u8cbb\u7528\u3092\u88dc\u511f\u307e\u305f\u306f\u652f\u6255\u3046\u305f\u3081\u306e\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u8cfc\u5165\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u4fdd\u967a\u4f1a\u793e\u304c\u652f\u6255\u3044\u3092\u884c\u3046\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u652f\u6255\u3044\u3092\u8acb\u6c42\u3057\u305f\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u8cc7\u91d1\u3092\u56de\u53ce\u3057\u305f\u6642\u70b9\u3067\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u898f\u5236\u306f\u3001\u591a\u304f\u306e\u4fdd\u967a\u4f1a\u793e\u304c\u5b9f\u52d9\u4e0a\u76f4\u9762\u3057\u3066\u304d\u305f\u56f0\u96e3\u3092\u6839\u672c\u7684\u306b\u89e3\u6c7a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3002\u306a\u305c\u306a\u3089\u3001\u4ee5\u524d\u306e\u5171\u540c\u4fdd\u967a\u4f1a\u793e\u9593\u306e\u652f\u6255\u3044\u306e\u5fb4\u53ce\u304a\u3088\u3073\u5206\u914d\u306e\u4ed5\u7d44\u307f\u306b\u306f\u3001\u8acb\u6c42\u66f8\u767a\u884c\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304c\u6b20\u3051\u3066\u3044\u305f\u304b\u3089\u3067\u3042\u308b\u3002\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_dang_chu_y_Bang_thong_tin_chi_tiet_giao_dich\"><\/span><b>\u6ce8\u76ee\u3059\u3079\u304d\u65b0\u6a5f\u80fd\uff1a\u53d6\u5f15\u660e\u7d30\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u66f8\u7c214831\/CT-CS\u3067\u5f37\u8abf\u3055\u308c\u3066\u3044\u308b\u70b9\u306e1\u3064\u306f\u3001\u500b\u4eba\u6d88\u8cbb\u8005\u306b\u76f4\u63a5\u63d0\u4f9b\u3055\u308c\u308b\u7279\u5b9a\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u9069\u7528\u3055\u308c\u308b\u3001\u8a73\u7d30\u306a\u53d6\u5f15\u60c5\u5831\u8868\u306e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u88dc\u8db3\u898f\u5247\uff08\u7b2c9\u6761\u7b2c4\u9805r\uff09\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9280\u884c\u30b5\u30fc\u30d3\u30b9\u3001\u6c7a\u6e08\u4ef2\u4ecb\u30b5\u30fc\u30d3\u30b9\u3001\u4fe1\u7528\u60c5\u5831\u30b5\u30fc\u30d3\u30b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a3c\u5238\u53d6\u5f15\u3001\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u3001\u304a\u3088\u3073\u70ad\u7d20\u53d6\u5f15\u6240\u306b\u304a\u3051\u308b\u53d6\u5f15\u306e\u30b5\u30dd\u30fc\u30c8\u30b5\u30fc\u30d3\u30b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u967a\u4e8b\u696d\u3001\u96fb\u5b50\u30a6\u30a9\u30ec\u30c3\u30c8\u306b\u3088\u308b\u9001\u91d1\u30b5\u30fc\u30d3\u30b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u505c\u96fb\u304a\u3088\u3073\u5fa9\u65e7\u30b5\u30fc\u30d3\u30b9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u5546\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9\u3001\u96fb\u5b50\u5546\u53d6\u5f15\u6d3b\u52d5\u3092\u76f4\u63a5\u652f\u63f4\u3059\u308b\u90f5\u4fbf\u304a\u3088\u3073\u8f38\u9001\u30b5\u30fc\u30d3\u30b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8def\u9762\u96fb\u8eca\u304a\u3088\u3073\u30d0\u30b9\u306b\u3088\u308b\u516c\u5171\u65c5\u5ba2\u8f38\u9001\u30b5\u30fc\u30d3\u30b9\u3001\u30bf\u30af\u30b7\u30fc\u3001\u5951\u7d04\u8eca\u4e21\u3001\u4e8c\u8f2a\u30d0\u30a4\u30af\u306b\u3088\u308b\u65c5\u5ba2\u8f38\u9001\u4e8b\u696d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u99d0\u8eca\u5834\u3001\u6620\u753b\u4e0a\u6620\u3001\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u65b9\u6cd5\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u306f\u3001\u4e8b\u696d\u8005\u304c\u5404\u53d6\u5f15\u3092\u8a73\u7d30\u306b\u7ba1\u7406\u3059\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30b7\u30b9\u30c6\u30e0\u3092\u5099\u3048\u3001\u5404\u53d6\u5f15\u306e\u73fe\u91d1\u56de\u53ce\u30c7\u30fc\u30bf\u304c\u30b7\u30b9\u30c6\u30e0\u306b\u4fdd\u5b58\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u6761\u4ef6\u304c\u6e80\u305f\u3055\u308c\u308b\u3068\u3001\u4e8b\u696d\u8005\u306e\u8a73\u7d30\u306a\u53d6\u5f15\u60c5\u5831\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306f\u3001\u901a\u9054\u7b2c91\/2026\/TT-BTC\u53f7\u306b\u6dfb\u4ed8\u3055\u308c\u3066\u3044\u308b\u4ed8\u9332III\u306e\u53d6\u5f15\u8a73\u7d30\u60c5\u5831\u8868\uff08\u69d8\u5f0f01\/TTGD\uff09\u3092\u4f7f\u7528\u3057\u3066\u7a0e\u52d9\u5f53\u5c40\u306b\u8ee2\u9001\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_ban_hang_cung_cap_dich_vu_trong_gio_lam_viec_ban_dem\"><\/span><b>\u3053\u308c\u306b\u306f\u3001\u591c\u9593\u306e\u52e4\u52d9\u6642\u9593\u4e2d\u306b\u5546\u54c1\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u884c\u3046\u3053\u3068\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u901a\u90544831\/CT-CS\u3067\u306f\u3001\u8ca9\u58f2\u8005\u304c\u81ea\u52d5\u8acb\u6c42\u66f8\u4f5c\u6210\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u6240\u6709\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u306e\u3001\u52b4\u50cd\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u591c\u9593\u52e4\u52d9\u6642\u9593\u4e2d\u306b\u5546\u54c1\u8ca9\u58f2\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u884c\u3046\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u88dc\u8db3\u898f\u5b9a\u3082\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u306f\u3001\u4ee5\u524d\u306e\u3088\u3046\u306b\u591c\u9593\u306b\u76f4\u3061\u306b\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u9045\u304f\u3068\u3082\u7fcc\u55b6\u696d\u65e5\u307e\u3067\u5ef6\u671f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u300124\u6642\u9593365\u65e5\u7a3c\u50cd\u3059\u308b\u591a\u304f\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u5b9f\u969b\u306e\u904b\u7528\u72b6\u6cc1\u306b\u5408\u308f\u305b\u305f\u8abf\u6574\u3067\u3059\u3002\u00a0<\/span><\/p>\n<blockquote><p><b>\u3082\u3063\u3068\u898b\u308b:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-theo-nghi-dinh-254\/\">\u653f\u4ee4254\/2026\/ND-CP\u306b\u5f93\u3063\u3066\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_tai_Thong_tu_912026TT-BTC_theo_huong_dan_cua_Cong_van_4831CT-CS\"><\/span><b>\u516c\u5f0f\u66f8\u7c214831\/CT-CS\u306b\u57fa\u3065\u304d\u3001\u901a\u905491\/2026\/TT-BTC\u306b\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9334\" aria-describedby=\"caption-attachment-9334\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9334\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 91\/2026\/TT-BTC theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 4831\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9334\" class=\"wp-caption-text\">\u516c\u5f0f\u66f8\u7c214831\/CT-CS\u306b\u57fa\u3065\u304d\u3001\u901a\u905491\/2026\/TT-BTC\u306b\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c254\/2026\/ND-CP\u53f7\u306e\u5185\u5bb9\u306b\u52a0\u3048\u3001\u5b98\u5831\u7b2c4831\/CT-CS\u53f7\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u624b\u7d9a\u304d\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u57fa\u6e96\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u901a\u9054\u7b2c91\/2026\/TT-BTC\u53f7\u306b\u304a\u3051\u308b\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u65b0\u70b9\u3082\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dang_ky_thay_doi_noi_dung_dang_ky_su_dung_hoa_don_dien_tu\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u767b\u9332\u304a\u3088\u3073\u767b\u9332\u60c5\u5831\u306e\u5909\u66f4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u58314831\/CT-CS\u306b\u3088\u308b\u3068\u3001\u901a\u9054\u7b2c91\/2026\/TT-BTC\u53f7\u306b\u3088\u308a\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u767b\u9332\u60c5\u5831\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u898f\u5b9a\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u3092\u4e2d\u6b62\u307e\u305f\u306f\u4e00\u6642\u505c\u6b62\u3059\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u305d\u306e\u4ed6\u306e\u60c5\u5831\u5909\u66f4\u306b\u306f\u751f\u4f53\u8a8d\u8a3c\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65b0\u898f\u5247\u306b\u3088\u308c\u3070\u3001\u7d4c\u6e08\u56e3\u4f53\u3001\u305d\u306e\u4ed6\u306e\u56e3\u4f53\u3001\u4e8b\u696d\u4e16\u5e2f\u3001\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u901a\u9054\u7b2c91\/2026\/TT-BTC\u53f7\u306b\u6dfb\u4ed8\u3055\u308c\u3066\u3044\u308b\u69d8\u5f0f\u7b2c01\/\u0110KT\u0110-H\u0110\u0110T\u53f7\u3092\u4f7f\u7528\u3057\u3066\u3001\u7a0e\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u307e\u305f\u306f\u96fb\u5b50\u8acb\u6c42\u66f8\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u901a\u3058\u3066\u60c5\u5831\u3092\u66f4\u65b0\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f84831\/CT-CS\u3067\u306f\u3001\u3053\u306e\u898f\u5247\u3092\u653f\u4ee4\u7b2c70\/2025\/ND-CP\u53f7\u3068\u6bd4\u8f03\u3057\u3066\u3044\u307e\u3059\u3002\u653f\u4ee4\u7b2c70\/2025\/ND-CP\u53f7\u306b\u3088\u308c\u3070\u3001\u7d0d\u7a0e\u8005\u304c\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3001\u4e8b\u696d\u4e16\u5e2f\u4ee3\u8868\u8005\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u51fa\u8cc7\u8005\u3001\u307e\u305f\u306f\u6240\u6709\u8005\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u5909\u66f4\u306b\u3088\u308a\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\u3092\u5909\u66f4\u3059\u308b\u5834\u5408\u3001\u624b\u7d9a\u304d\u306f\u7b2c6\u6761\u7b2c1a\u9805\u306e\u500b\u5225\u306e\u898f\u5247\u306b\u5f93\u3063\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u516c\u5f0f\u66f8\u7c214831\/CT-CS\u3067\u8a00\u53ca\u3055\u308c\u3066\u3044\u308b\u3082\u30461\u3064\u306e\u6ce8\u76ee\u3059\u3079\u304d\u8abf\u6574\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002 <\/span><b>\u8aac\u660e\u3001\u8ffd\u52a0\u60c5\u5831\u3001\u304a\u3088\u3073\u66f8\u985e\u306e\u63d0\u51fa\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3002<\/b><span style=\"font-weight: 400;\"> 2\u65e5\u76ee\u4ee5\u964d <\/span><b>3\u55b6\u696d\u65e5<\/b><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u306b\u95a2\u3059\u308b\u8aac\u660e\u3084\u88dc\u8db3\u66f8\u985e\u306e\u63d0\u51fa\u3092\u7d0d\u7a0e\u8005\u306b\u6c42\u3081\u308b\u901a\u77e5\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u671f\u9650\u30921\u55b6\u696d\u65e5\u5ef6\u9577\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u66f8\u985e\u3092\u6e96\u5099\u3057\u3084\u3059\u304f\u306a\u308a\u3001\u4ee5\u524d\u306e\u671f\u9650\u5185\u306b\u56de\u7b54\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u7f70\u5247\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_nguoi_nop_thue_co_rui_ro_cao_trong_dang_ky_su_dung_hoa_don_dien_tu\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u624b\u7d9a\u304d\u306b\u304a\u3044\u3066\u3001\u9ad8\u30ea\u30b9\u30af\u7d0d\u7a0e\u8005\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u66f8\u7c21\u3067\u6700\u5f8c\u306b\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u70b9\u306f\u3001\u901a\u9054\u7b2c91\/2026\/TT-BTC\u53f7\u7b2c7\u6761\u306b\u304a\u3051\u308b\u9ad8\u30ea\u30b9\u30af\u7d0d\u7a0e\u8005\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u57fa\u6e963\u304c\u6539\u6b63\u3055\u308c\u3001\u300c\u672c\u793e\u6240\u5728\u5730\u3092\u767b\u9332\u3057\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002 <\/span><b>\u884c\u653f\u533a\u57df\u306b\u57fa\u3065\u304f\u7279\u5b9a\u306e\u4f4f\u6240\u306f\u5b58\u5728\u3057\u306a\u3044\u3002<\/b><span style=\"font-weight: 400;\">\u307e\u305f\u306f\u767b\u9332\u306f\u3053\u3061\u3089 <\/span><b>\u30a2\u30d1\u30fc\u30c8<\/b><span style=\"font-weight: 400;\">\u9ad8\u30ea\u30b9\u30af\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u3053\u306e\u898f\u5247\u306b\u306f\u4f8b\u5916\u3082\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u6cd5\u5f8b\u3067\u5546\u696d\u5229\u7528\u304c\u8a31\u53ef\u3055\u308c\u3066\u3044\u308b\u30a2\u30d1\u30fc\u30c8\u3084\u30a2\u30d1\u30fc\u30c8\u306e\u4e00\u90e8\u306b\u306f\u9069\u7528\u3055\u308c\u305a\u3001\u500b\u3005\u306e\u4f01\u696d\u306b\u306f\u4f8b\u5916\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4f1a\u8a08\u58eb\u3084\u4e8b\u696d\u4e3b\u304c\u672c\u793e\u4f4f\u6240\u3092\u767b\u9332\u307e\u305f\u306f\u898b\u76f4\u3059\u969b\u306b\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u3079\u304d\u70b9\u3067\u3042\u308a\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u6642\u306b\u9ad8\u30ea\u30b9\u30af\u7ba1\u7406\u4e0b\u306b\u7f6e\u304b\u308c\u3001\u3088\u308a\u53b3\u683c\u306a\u76e3\u8996\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u907f\u3051\u308b\u305f\u3081\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u4f1a\u8a08\u6a5f\u80fd\u304c\u9650\u3089\u308c\u3066\u3044\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3001Circular 4831\/CT-CS \u306a\u3069\u306e\u898f\u5236\u3092\u5e38\u306b\u6700\u65b0\u306e\u72b6\u614b\u306b\u4fdd\u3064\u3053\u3068\u306f\u5927\u304d\u306a\u8ca0\u62c5\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001<\/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;\"> \u3053\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u4f01\u696d\u304c\u65b0\u3057\u3044\u96fb\u5b50\u8acb\u6c42\u66f8\u30dd\u30ea\u30b7\u30fc\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u6b63\u78ba\u6027\u3068\u9069\u6642\u6027\u306b\u3064\u3044\u3066\u81ea\u4fe1\u3092\u6301\u3066\u308b\u3088\u3046\u306b\u652f\u63f4\u3059\u308b\u3068\u540c\u6642\u306b\u3001\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u6642\u671f\u3084\u767b\u9332\u624b\u7d9a\u304d\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_doanh_nghiep_can_luu_y_gi_tu_Cong_van_4831CT-CS\"><\/span><b>\u4f01\u696d\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u516c\u5f0f\u6587\u66f84831\/CT-CS\u304b\u3089\u3069\u306e\u3088\u3046\u306a\u70b9\u306b\u7559\u610f\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f84831\/CT-CS\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u60c5\u5831\u306b\u57fa\u3065\u304d\u3001\u4f01\u696d\u3001\u5bb6\u8a08\u3001\u500b\u4eba\u4e8b\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u4ee5\u4e0b\u306e\u696d\u52d9\u3092\u7a4d\u6975\u7684\u306b\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\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;\">\u5404\u696d\u754c\u30b0\u30eb\u30fc\u30d7\u3054\u3068\u306e\u8acb\u6c42\u30d7\u30ed\u30bb\u30b9\u3092\u898b\u76f4\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u7279\u306b\u3001\u30c7\u30fc\u30bf\u7167\u5408\u30b5\u30fc\u30d3\u30b9\u3001\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3092\u6d3b\u7528\u3057\u305f\u65c5\u5ba2\u8f38\u9001\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u3001\u8acb\u6c42\u671f\u9650\u306b\u95a2\u3059\u308b\u7279\u5225\u306a\u898f\u5236\u304c\u3042\u308b\u696d\u754c\u30b0\u30eb\u30fc\u30d7\u306b\u3064\u3044\u3066\u306f\u3001\u5fc5\u305a\u898b\u76f4\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e2\u5b58\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u4f5c\u6210\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30b7\u30b9\u30c6\u30e0\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u3001\u5f53\u8a72\u90e8\u7f72\u304c\u69d8\u5f0f01\/TTGD\uff08\u30d5\u30a9\u30fc\u30e0\u756a\u53f701\/TTGD\uff09\u306b\u5f93\u3063\u3066\u53d6\u5f15\u660e\u7d30\u8868\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u4e8b\u696d\u4f53\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u3001\u9069\u5207\u306a\u30b7\u30b9\u30c6\u30e0\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\u3092\u8a08\u753b\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767b\u9332\u60c5\u5831\u306b\u5909\u66f4\u304c\u751f\u3058\u305f\u5834\u5408\u306f\u3001\u751f\u4f53\u8a8d\u8a3c\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u624b\u7d9a\u304d\u3092\u6e96\u5099\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u306a\u304a\u3001\u65b0\u3057\u3044\u8aac\u660e\u3092\u63d0\u51fa\u3059\u308b\u671f\u9650\u306f3\u55b6\u696d\u65e5\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7279\u306b\u96c6\u5408\u4f4f\u5b85\u306b\u6240\u5728\u3059\u308b\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u767b\u8a18\u3055\u308c\u3066\u3044\u308b\u672c\u793e\u4f4f\u6240\u3092\u78ba\u8a8d\u3057\u3001\u65b0\u305f\u306b\u6539\u8a02\u3055\u308c\u305f\u9ad8\u30ea\u30b9\u30af\u57fa\u6e96\u3068\u6bd4\u8f03\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u3059\u3079\u3066\u306e\u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u898f\u5236\u306e\u6587\u8108\u306b\u5bfe\u3059\u308b\u7406\u89e3\u4e0d\u8db3\u306b\u3088\u308b\u8aa4\u9069\u7528\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u6700\u3082\u6b63\u78ba\u306a\u6839\u62e0\u3092\u5f97\u308b\u305f\u3081\u306b\u3001\u516c\u5f0f\u66f8\u7c214831\/CT-CS\u306e\u5168\u6587\u3001\u653f\u4ee4\u7b2c254\/2026\/ND-CP\u53f7\u3001\u304a\u3088\u3073\u901a\u9054\u7b2c91\/2026\/TT-BTC\u53f7\u3092\u76f4\u63a5\u53c2\u7167\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4f01\u696d\u3084\u3001\u5c02\u4efb\u306e\u4f1a\u8a08\u90e8\u9580\u3092\u6301\u305f\u306a\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3053\u306e\u5f62\u5f0f\u306f<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-dich-vu\/\"> \u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u3046<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN\uff08Master Accountant Network\uff09\u306e\u3088\u3046\u306a\u5c02\u9580\u6027\u3068\u7d4c\u9a13\u3092\u5099\u3048\u305f\u7d44\u7e54\u3092\u64c1\u3059\u308b\u5f53\u793e\u306f\u3001\u901a\u90544831\/CT-CS\u304a\u3088\u3073\u95a2\u9023\u6587\u66f8\u304b\u3089\u306e\u3059\u3079\u3066\u306e\u5909\u66f4\u304c\u898f\u5b9a\u306e\u671f\u9593\u5185\u306b\u66f4\u65b0\u3055\u308c\u3001\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306e\u6700\u9069\u306a\u9078\u629e\u80a2\u3067\u3059\u3002\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;\">\u516c\u5f0f\u6587\u66f84831\/CT-CS\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u91cd\u8981\u306a\u5185\u5bb9\u3092\u4f53\u7cfb\u5316\u3057\u3066\u3044\u308b\u3002\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u306f\u3001\u653f\u4ee4\u7b2c254\/2026\/ND-CP\u53f7\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7279\u5b9a\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u767b\u9332\u304a\u3088\u3073\u60c5\u5831\u5909\u66f4\u306b\u95a2\u3059\u308b\u898f\u5247\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u9ad8\u30ea\u30b9\u30af\u7d0d\u7a0e\u8005\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u306f\u3001\u901a\u9054\u7b2c91\/2026\/TT-BTC\u53f7\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306f\u3059\u3079\u3066\u3001\u4f01\u696d\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u304a\u3088\u3073\u7ba1\u7406\u3059\u308b\u65e5\u5e38\u696d\u52d9\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u5185\u5bb9\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u58314831\/CT-CS\u3067\u5c0e\u5165\u3055\u308c\u305f\u898f\u5247\u3092\u7406\u89e3\u3057\u3001\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u7a0e\u6cd5\u3092\u9075\u5b88\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u3084\u767b\u9332\u624b\u7d9a\u304d\u306e\u8aa4\u308a\u306b\u3088\u308b\u7f70\u5247\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cb4\u793e\u304c\u3001\u3053\u306e\u8003\u3048\u65b9\u3092\u500b\u3005\u306e\u5b9f\u969b\u306e\u72b6\u6cc1\u306b\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u3088\u308a\u5177\u4f53\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u5fc5\u8981\u3068\u3059\u308b\u5834\u5408\u306f\u3001\u9060\u616e\u306a\u304f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\">MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u652f\u63f4\u3092\u53d7\u3051\u308b\u305f\u3081\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_4831CT-CS\"><\/span><b>\u516c\u5f0f\u6587\u66f84831\/CT-CS\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>\u516c\u5f0f\u6587\u66f84831\/CT-CS\u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u53d6\u5f15\u660e\u7d30\u8868\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u4f01\u696d\u306f\u3069\u308c\u3067\u3059\u304b\uff1f<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306f\u3001\u9280\u884c\u3001\u6c7a\u6e08\u4ef2\u4ecb\u3001\u4fdd\u967a\u3001\u8a3c\u5238\u3001\u96fb\u5b50\u5546\u53d6\u5f15\u3001\u65c5\u5ba2\u8f38\u9001\u306a\u3069\u306e\u5206\u91ce\u3067\u3001\u500b\u4eba\u6d88\u8cbb\u8005\u306b\u76f4\u63a5\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4f01\u696d\u3067\u3042\u308a\u3001\u5404\u53d6\u5f15\u3092\u8a73\u7d30\u306b\u7ba1\u7406\u3059\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30b7\u30b9\u30c6\u30e0\u3092\u5099\u3048\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"text-align: 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justify;\"><b>\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u6c42\u3081\u3089\u308c\u305f\u8aac\u660e\u3084\u8ffd\u52a0\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b\uff1f<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f84831\/CT-CS\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3088\u308b\u3068\u3001\u3053\u306e\u671f\u9650\u306f2\u65e5\u9593\u304b\u30893\u55b6\u696d\u65e5\u306b\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, m\u1ed7i l\u1ea7n ch\u00ednh s\u00e1ch h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay \u0111\u1ed5i l\u00e0 m\u1ed9t l\u1ea7n ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh l\u1eadp, xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p \u2013 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, cho \u0111\u1ebfn th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng. Sai m\u1ed9t th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n, th\u1eadm ch\u00ed \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Ch\u00ednh v\u00ec v\u1eady, b\u1ea5t k\u1ef3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi n\u00e0o t\u1eeb c\u01a1 quan thu\u1ebf c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9332,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9331","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\/9331","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=9331"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9331\/revisions"}],"predecessor-version":[{"id":9335,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9331\/revisions\/9335"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9332"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9331"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}