{"id":7188,"date":"2026-01-07T19:57:18","date_gmt":"2026-01-08T02:57:18","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7188"},"modified":"2026-01-07T19:57:18","modified_gmt":"2026-01-08T02:57:18","slug":"cong-van-so-3993-huong-dan-cac-diem-moi","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-van-so-3993-huong-dan-cac-diem-moi\/","title":{"rendered":"2026\ub144 1\uc6d4 16\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc138\uae08 \ubc0f \uc1a1\uc7a5 \uad00\ub828 \uc8fc\uc694 \uc2e0\uaddc \uc0ac\ud56d."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2025\ub144 12\uc6d4 30\uc77c, \ub5a0\uc774\ub2cc\uc131 \uc138\ubb34\uad6d\uc740 \uc2dc\ud589\ub839 310\/2025\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud558\ub294 \uacf5\uc2dd \uc11c\ud55c \uc81c3993\/TNI-NVDTPC\ud638\ub97c \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc138\uae08 \ubc0f \uc1a1\uc7a5 \ubd84\uc57c \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 125\/2020\/ND-CP\ub97c \uc911\uc694\ud55c \ubc29\uc2dd\uc73c\ub85c \uac1c\uc815 \ubc0f \ubcf4\uc644\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \ud68c\uacc4\uc0ac\uc640 \uae30\uc5c5\uc774 \ud2b9\ud788 \uc8fc\uc758\ud574\uc57c \ud560 2026\ub144 1\uc6d4 16\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc8fc\uc694 \ubcc0\uacbd \uc0ac\ud56d\uc5d0 \ub300\ud55c \uc694\uc57d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Mo_rong_doi_tuong_va_hanh_vi_bi_xu_phat\" >\ucc98\ubc8c \ub300\uc0c1\uc790\uc758 \ubc94\uc704\uc640 \ucc98\ubc8c \uac00\ub2a5\ud55c \ubc94\uc8c4 \uc720\ud615\uc744 \ud655\ub300\ud558\ub294 \uac83.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Thay_doi_nguyen_tac_xu_phat_Co_loi_hon_cho_nguoi_nop_thue\" >\ubc8c\uce59 \uc6d0\uce59 \ubcc0\uacbd: \ub0a9\uc138\uc790\uc5d0\uac8c \ub354 \uc720\ub9ac\ud568.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Sua_doi_quy_dinh_ve_tinh_tiet_tang_nang_%E2%80%9Cvi_pham_hanh_chinh_co_quy_mo_lon%E2%80%9D\" >\ub300\uaddc\ubaa8 \ud589\uc815\uc704\ubc18\uc758 \uac00\uc911\uc0ac\uce59\uc744 \uac1c\uc815\ud55c\ub2e4.<\/a><\/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\/ko\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Dieu_chinh_khung_tien_phat_va_Tham_quyen_xu_phat\" >\ucc98\ubc8c \uccb4\uacc4 \ubc0f \ucc98\ubc8c \uad8c\ud55c \uc870\uc815.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Sua_doi_tham_quyen_cua_can_bo_thue\" >\uc138\ubb34 \uacf5\ubb34\uc6d0\uc758 \uad8c\ud55c\uc744 \uc218\uc815\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Khung_phat_hoa_don\" >\uc1a1\uc7a5 \ubc8c\uae08 \uccb4\uacc4<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Quyen_giai_trinh_cua_Nguoi_nop_thue\" >\ub0a9\uc138\uc790\uc758 \uc124\uba85 \uc81c\uacf5 \uad8c\ub9ac<\/a><\/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\/ko\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Bai_bo_cac_quy_dinh_loi_thoi_ve_hoa_don_giay\" >\uc885\uc774 \uccad\uad6c\uc11c\uc5d0 \uad00\ud55c \uc2dc\ub300\ucc29\uc624\uc801\uc778 \uaddc\uc815\uc744 \ud3d0\uc9c0\ud558\uc2ed\uc2dc\uc624.<\/a><\/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\/ko\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/ko\/cong-van-so-3993-huong-dan-cac-diem-moi\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Mo_rong_doi_tuong_va_hanh_vi_bi_xu_phat\"><\/span><b>\ucc98\ubc8c \ub300\uc0c1\uc790\uc758 \ubc94\uc704\uc640 \ucc98\ubc8c \uac00\ub2a5\ud55c \ubc94\uc8c4 \uc720\ud615\uc744 \ud655\ub300\ud558\ub294 \uac83.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 310\/2025\/ND-CP\ub294 \uae30\uc874 \uc138\uc218 \uc870\uc815\ubfd0\ub9cc \uc544\ub2c8\ub77c \ub2e4\uc74c\uacfc \uac19\uc740 \ub0b4\uc6a9\ub3c4 \ucd94\uac00\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc801\uc6a9 \ubc94\uc704: \ubcf8 \uaddc\uc815\uc740 \uc138\ubb34 \ub2f9\uad6d\uc774 \uad00\ub9ac\ud558\ub294 \uae30\uc5c5\uc5d0 \ub300\ud55c \uad6d\uac00 \uc790\ubcf8\uc758 \uad00\ub9ac \ubc0f \ud22c\uc790\uc5d0 \uad00\ud55c \uaddc\uc815\uc5d0 \uba85\uc2dc\ub41c \uc218\uc775 \ud56d\ubaa9\uc744 \ubcf4\uc644\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc8c\uce59 \ubd80\uacfc \ub300\uc0c1: \uacb0\uc758\uc548 107\/2023\/QH15\uc5d0 \ub530\ub77c \ucd94\uac00 \uad6c\uc131 \ubc95\uc778\uc5d0 \ub300\ud574 \ubc95\uc778 \uc18c\ub4dd\uc138(CIT) \uc2e0\uace0 \uc758\ubb34\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4. \uad6c\uc131 \ubc95\uc778\uc5d0 \ub300\ud55c \uc2e0\uace0 \uc9c0\uc5f0 \ub610\ub294 \ubbf8\uc2e0\uace0 \uc2dc \ubc8c\uce59\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c \ubc1c\ud589 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uae30\uad00: \uccad\uad6c\uc11c \uad00\ub828 \ubc95\uc801 \uc6d0\uce59\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\ub294 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud558\ub294 \uae30\uad00\uc5d0\ub294 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">310\/2025\/ND-CP\ud638 \uc2dc\ud589\ub839\uc740 \uc801\uaca9 \ub300\uc0c1 \ubc94\uc704\ub97c \ud655\ub300\ud558\uc5ec \uad00\ub9ac\ub97c \uac15\ud654\ud558\ub294 \ub3d9\uc2dc\uc5d0, \ucc98\ubc8c \uc6d0\uce59\uc744 \ubcf4\ub2e4 \uc720\uc5f0\ud55c \ubc29\ud5a5\uc73c\ub85c \uc870\uc815\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uacfc\uc758 \ud611\ub825 \uc815\uc2e0\uc744 \ubcf4\uc5ec\uc8fc\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thay_doi_nguyen_tac_xu_phat_Co_loi_hon_cho_nguoi_nop_thue\"><\/span><b>\ubc8c\uce59 \uc6d0\uce59 \ubcc0\uacbd: \ub0a9\uc138\uc790\uc5d0\uac8c \ub354 \uc720\ub9ac\ud568.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac00\uc7a5 \uae0d\uc815\uc801\uc778 \uce21\uba74 \uc911 \ud558\ub098\ub294 \ub0a9\uc138\uc790\uac00 \uc5ec\ub7ec \uac00\uc9c0 \uc624\ub958\ub97c \ub3d9\uc2dc\uc5d0 \uc800\uc9c0\ub97c \ub54c \uc801\uc6a9\ub418\ub294 \ubc8c\uce59 \uc6d0\uce59\uc758 \ubcc0\ud654\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5ec\ub7ec \ud56d\ubaa9\uc758 \ud5c8\uc704 \uc2e0\uace0: \ub0a9\uc138\uc790\uac00 \uac19\uc740 \ub0a0 \uc5ec\ub7ec \ud56d\ubaa9\uc758 \uc138\uae08 \uc2e0\uace0\uc11c(\ubc18\ub4dc\uc2dc \ub3d9\uc77c\ud55c \uc138\uae08 \uc720\ud615\uc5d0 \ub300\ud55c \uc2e0\uace0\uc11c\uc77c \ud544\uc694\ub294 \uc5c6\uc74c)\uc5d0 \ud5c8\uc704 \uc2e0\uace0\ub97c \ud55c \uacbd\uc6b0, \uc138\ubb34 \ub2f9\uad6d\uc740 \uac00\uc7a5 \ub192\uc740 \uacfc\ud0dc\ub8cc\uac00 \ubd80\uacfc\ub418\ub294 \uc704\ubc18 \ud589\uc704\uc5d0 \ub300\ud574\uc11c\ub9cc \ucc98\ubc8c\ud558\uace0 &quot;\ubc18\ubcf5 \uc704\ubc18&quot;\uc774\ub77c\ub294 \uac00\uc911 \uc0ac\uc720\ub97c \ud3d0\uc9c0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud558\ub098\uc758 \uc2e0\uccad\uc11c\uc5d0 \uc5ec\ub7ec \ud56d\ubaa9\uc5d0 \ub300\ud574 \ud5c8\uc704 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\ub294 \uacbd\uc6b0: \uac00\uc7a5 \ub192\uc740 \ubc8c\uae08\uc774 \ubd80\uacfc\ub418\ub294 \uc704\ubc18 \ud589\uc704 \ud558\ub098\ub9cc \ucc98\ubc8c\ub418\uac70\ub098, \ubc95\ub839 125\/2020\/ND-CP \uc81c16\uc870 \ubc0f \uc81c17\uc870\uc5d0 \ub530\ub77c \ucc98\ubc8c\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30\uac00 \ubd80\uc801\uc808\ud558\uac70\ub098 \uc5ec\ub7ec \ucc28\ub840 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0: \uc704\ubc18 \uac74\uc218\uc5d0 \ub530\ub77c \ud55c \uac74\uc758 \uc704\ubc18\uc5d0 \ub300\ud574\uc11c\ub9cc \ucc98\ubc8c\uc774 \uc801\uc6a9\ub418\uba70, \ubc8c\uae08\uc740 \uc704\ubc18\ub41c \uccad\uad6c\uc11c \uc218\uc5d0 \ube44\ub840\ud558\uc5ec \ubd80\uacfc\ub418\ubbc0\ub85c \uc7ac\uc815\uc801 \ubd80\ub2f4\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">310\/2025\/ND-CP\ud638 \uc2dc\ud589\ub839\uc740 \uae30\uc5c5\uc5d0 \ub300\ud55c \ubd80\ub2f4\uc744 \uc904\uc774\uae30 \uc704\ud574 \ucc98\ubc8c \uc6d0\uce59\uc744 \uc218\uc815 \ubc0f \ubcf4\uc644\ud558\ub294 \uac83 \uc678\uc5d0\ub3c4 \uc704\ubc18 \ud589\uc704\uc758 \uc2ec\uac01\ub3c4\ub97c \ubd84\ub958\ud558\ub294 \ub354\uc6b1 \uc5c4\uaca9\ud55c \uc591\uc801 \uae30\uc900\uc744 \ub3c4\uc785\ud569\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c, \uc5b4\ub5a4 \ud589\uc704\uac00 \uc911\ub300\ud55c \uc704\ubc18\uc73c\ub85c \uac04\uc8fc\ub418\ub294\uc9c0\ub97c \ud310\ub2e8\ud558\ub294 \uae30\uc900\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uac00\uc911 \uc0ac\uc720\ub97c \uc7ac\uc815\uc758\ud568\uc73c\ub85c\uc368 \uba85\ud655\ud574\uc84c\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sua_doi_quy_dinh_ve_tinh_tiet_tang_nang_%E2%80%9Cvi_pham_hanh_chinh_co_quy_mo_lon%E2%80%9D\"><\/span><b>\ub300\uaddc\ubaa8 \ud589\uc815\uc704\ubc18\uc758 \uac00\uc911\uc0ac\uce59\uc744 \uac1c\uc815\ud55c\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 310\/2025\/ND-CP\ub294 \uc911\ub300\ud55c \uc704\ubc18 \uc218\uc900\uc744 \uacb0\uc815\ud558\ub294 \uc218\uce58\ub97c \uba85\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \uad00\ub828: \uc1a1\uc7a5 \ub370\uc774\ud130\uc758 \uc0dd\uc131, \uc218\ub839 \ubc0f \uc804\uc1a1\uacfc \uad00\ub828\ub41c 10\uac74 \uc774\uc0c1\uc758 \uc1a1\uc7a5 \uc704\ubc18(125\/2020\/ND-CP \uc2dc\ud589\ub839 \uc81c22\uc870, \uc81c26\uc870 \ubc0f \uc81c27\uc870\uc5d0 \ub530\ub984).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud0c8\uc138\uc640 \uad00\ub828\ud558\uc5ec: \ud0c8\uc138\uc561\uc774 1\uc5b5 VND \uc774\uc0c1\uc778 \uacbd\uc6b0 \ub300\uaddc\ubaa8 \ud0c8\uc138\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">310\/2025\/ND-CP\ud638 \uc2dc\ud589\ub839\uc740 \uc704\ubc18 \uc218\uc900\uc744 \uba85\ud655\ud788 \uc815\uc758\ud558\ub294 \uac83\uacfc \ub3d9\uc2dc\uc5d0, \uc5c4\uaca9\ud558\uace0 \ud6a8\uc728\uc801\uc778 \uad00\ub9ac\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ucc98\ubc8c \uc218\uc900\uacfc \uc9d1\ud589 \uc778\ub825 \uad6c\uc870\ub97c \uccb4\uacc4\uc801\uc73c\ub85c \uc870\uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_chinh_khung_tien_phat_va_Tham_quyen_xu_phat\"><\/span><b>\ucc98\ubc8c \uccb4\uacc4 \ubc0f \ucc98\ubc8c \uad8c\ud55c \uc870\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc774 \uc704\ubc18 \ud589\uc704\ub97c \ubcf4\ub2e4 \uc720\uc5f0\ud558\uace0 \uc2e4\uc9c8\uc801\uc73c\ub85c \ucc98\ub9ac\ud560 \uc218 \uc788\ub3c4\ub85d \ud558\uba74\uc11c \uc5b5\uc81c \ud6a8\uacfc\ub97c \ud655\ubcf4\ud558\uae30 \uc704\ud574, \uc2dc\ud589\ub839 310\/2025\/ND-CP\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \ubc8c\uae08 \uc218\uc900\uacfc \uc9d1\ud589 \uad8c\ud55c \uc704\uc784\uc5d0 \uadfc\ubcf8\uc801\uc778 \uc870\uc815\uc744 \ub3c4\uc785\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Sua_doi_tham_quyen_cua_can_bo_thue\"><\/span><b>\uc138\ubb34 \uacf5\ubb34\uc6d0\uc758 \uad8c\ud55c\uc744 \uc218\uc815\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc804 \uc608\ubc29\uc801 \uad00\ub9ac\ub97c \uac15\ud654\ud558\uae30 \uc704\ud574, \ubc8c\uae08 \ubd80\uacfc \uad8c\ud55c\uc5d0 \uc0c1\ub2f9\ud55c \ubcc0\ud654\uac00 \uc788\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34 \uacf5\ubb34\uc6d0: \uc138\ubb34 \uc808\ucc28 \uc704\ubc18 \uc2dc \ucd5c\ub300 2\ucc9c\ub9cc VND, \uc1a1\uc7a5 \uc704\ubc18 \uc2dc \ucd5c\ub300 1\ucc9c\ub9cc VND\uc758 \ubc8c\uae08\uc744 \ubd80\uacfc\ud560 \uad8c\ud55c\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6c \uc778\ubbfc\uc704\uc6d0\ud68c \uc704\uc6d0\uc7a5(\ud604 \uba74 \uc778\ubbfc\uc704\uc6d0\ud68c \uc704\uc6d0\uc7a5\uc73c\ub85c \ub300\uccb4), \uc138\ubb34\ud300\uc7a5, \uadf8\ub9ac\uace0 \uc774 \ubd84\uc57c\uc758 \uc7ac\ubb34\uac10\uc0ac\uad00\uc758 \uad8c\ud55c\uc774 \ud3d0\uc9c0\ub41c\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Khung_phat_hoa_don\"><\/span><b>\uc1a1\uc7a5 \ubc8c\uae08 \uccb4\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30\uac00 \uc798\ubabb\ub418\uc5c8\uac70\ub098 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0\uc5d0 \ub300\ud55c \ubc8c\uae08\uc740 \uc774\uc804\ucc98\ub7fc \uc77c\ubc18 \uc694\uc728\uc744 \uc801\uc6a9\ud558\ub294 \ub300\uc2e0, \ub2e8\uc77c \uc0ac\ub840\uc5d0\uc11c \uc704\ubc18\ub41c \uccad\uad6c\uc11c\uc758 \uc218\ub97c \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quyen_giai_trinh_cua_Nguoi_nop_thue\"><\/span><b>\ub0a9\uc138\uc790\uc758 \uc124\uba85 \uc81c\uacf5 \uad8c\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 310\/2025\/ND-CP\ub294 \ucc45\uc784 \ucd94\uad81\uad8c\uc744 \uad6c\uccb4\uc801\uc73c\ub85c \uba85\uc2dc\ud568\uc73c\ub85c\uc368 \ud22c\uba85\uc131\uc744 \uac15\ud654\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790\ub294 \ucd5c\ub300 \ubc8c\uae08\uc561\uc774 \uac1c\uc778\uc758 \uacbd\uc6b0 1,500\ub9cc VND \uc774\uc0c1, \ub2e8\uccb4\uc758 \uacbd\uc6b0 3,000\ub9cc VND \uc774\uc0c1\uc77c \uacbd\uc6b0 \uadf8 \uc774\uc720\ub97c \uc124\uba85\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc804\uc790 \uae30\ub85d \ubcf4\uad00\uacfc \uad00\ub828\ub41c \uacbd\uc6b0\uc640 \ubc95\ub839 125\/2020\/ND-CP \uc81c16\uc870, \uc81c17\uc870 \ubc0f \uc81c18\uc870\uc5d0 \ub530\ub978 \ud5c8\uc704 \uc2e0\uace0 \ubc0f \ud0c8\uc138 \uad00\ub828 \uaddc\uc815 \uc704\ubc18 \uc0ac\ub840 \ubaa8\ub450\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucc45\uc784\uc131\uc744 \uac15\ud654\ud558\ub294 \uac83\uc740 \uac1d\uad00\uc131\uc744 \ud655\ubcf4\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc138\ubb34 \ub2f9\uad6d\uc774 \ud604\ub300\uc801\uc778 \ubaa8\ub378 \uad00\ub9ac\uc5d0 \uc790\uc6d0\uc744 \uc9d1\uc911\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uc815\ubd80\ub294 \uc774\ub7ec\ud55c \ud589\uc815 \uc808\ucc28\ub97c \uac15\ud654\ud558\ub294 \uac83\uacfc \ub354\ubd88\uc5b4 \ubc95\ub960 \uccb4\uacc4\ub97c \uac04\uc18c\ud654\ud558\uace0 \ub514\uc9c0\ud138\ud654\uc640 \ub354 \uc774\uc0c1 \uad00\ub828\uc774 \uc5c6\ub294 \uaddc\uc815\uc744 \ud3d0\uc9c0\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bai_bo_cac_quy_dinh_loi_thoi_ve_hoa_don_giay\"><\/span><b>\uc885\uc774 \uccad\uad6c\uc11c\uc5d0 \uad00\ud55c \uc2dc\ub300\ucc29\uc624\uc801\uc778 \uaddc\uc815\uc744 \ud3d0\uc9c0\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c\ub85c\uc758 \uc804\uba74\uc801\uc778 \ub514\uc9c0\ud138 \uc804\ud658\uc73c\ub85c \uc778\ud574, \ubc95\ub839 310\/2025\/ND-CP\ub294 \ub354 \uc774\uc0c1 \uc0ac\uc6a9\ub418\uc9c0 \uc54a\ub294 \uc2e4\ubb3c \uccad\uad6c\uc11c\uc640 \uad00\ub828\ub41c \uc704\ubc18 \uc0ac\ud56d\uc744 \ud3d0\uc9c0\ud588\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc778\uc1c4\ub41c \uc1a1\uc7a5, \uc0ac\uc6a9\uc790 \uc9c0\uc815 \uc1a1\uc7a5 \uc778\uc1c4;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ubc1c\ud589 \uc54c\ub9bc(\uc885\uc774 \uc1a1\uc7a5);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc778\uc1c4 \uc8fc\ubb38\uc744 \ucde8\uc18c\ud558\uc138\uc694.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 310\/2025\/ND-CP\ub294 \uc138\uae08 \ubc0f \uc1a1\uc7a5 \uad00\ub828 \uac00\uc0b0\uc138 \uc815\ucc45\uc5d0 \uc788\uc5b4 \uc911\uc694\ud55c \ubcc0\ud654\ub97c \uac00\uc838\uc654\uc73c\uba70, \ud3ec\uad04\uc801\uc778 \ub514\uc9c0\ud138 \uc804\ud658 \uc2dc\ub300\uc5d0 \uc704\ud5d8 \uae30\ubc18\uc758 \ud22c\uba85\ud558\uace0 \ub0a9\uc138\uc790 \uce5c\ud654\uc801\uc778 \uc811\uadfc \ubc29\uc2dd\uc744 \uba85\ud655\ud788 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4. \uac00\uc0b0\uc138 \uc801\uc6a9 \ubc94\uc704 \ud655\ub300, &quot;\ub300\uaddc\ubaa8&quot; \uac1c\ub150 \uba85\ud655\ud654, \uac00\uc0b0\uc138 \ubd80\uacfc \uad8c\ud55c \uc870\uc815, \uadf8\ub9ac\uace0 \uc18c\uba85\uad8c \uac15\ud654\ub294 \ub354\uc6b1 \uacac\uace0\ud55c \ubc95\uc801 \ud2c0\uc744 \uad6c\ucd95\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uadf8\ub7ec\ub098 \uc774\ub7ec\ud55c \ubcc0\ud654\uc5d0 \ub530\ub77c \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc640 \uae30\uc5c5\uc740 \ud2b9\ud788 2026\ub144 1\uc6d4 16\uc77c \ubc95\ub839\uc774 \uacf5\uc2dd \ubc1c\ud6a8\ub418\ub294 \ub0a0\ubd80\ud130 \uc2e0\uace0, \uc1a1\uc7a5 \ubc1c\ud589 \ubc0f \uaddc\uc815 \uc900\uc218 \uad00\ub9ac \ud504\ub85c\uc138\uc2a4\ub97c \uc801\uadf9\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud558\uace0 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4. \ubc95\ub839\uc744 \uc81c\ub300\ub85c \uc774\ud574\ud558\uace0 \uc801\uc6a9\ud558\uba74 \uae30\uc5c5\uc740 \ubd88\ud544\uc694\ud55c \ubc8c\uae08\uc744 \ud53c\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc7a5\uae30\uc801\uc778 \ubc95\uc801 \uc548\uc815\uc131\uc744 \uac15\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc704\ud5d8\uc744 \uc644\ud654\ud558\uace0 \ubc95\ub839 310\/2025\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \uc2e0\uc18d\ud558\uac8c \uc801\uc751\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \ud604\uc7ac\uc758 \uc138\uae08 \ubc0f \uc1a1\uc7a5 \ubc1c\ud589 \ud504\ub85c\uc138\uc2a4 \uc804\uccb4\ub97c \uc7ac\ud3c9\uac00\ud574\uc57c \ud558\uba70, \ud2b9\ud788 \uc5ec\ub7ec \ud488\ubaa9\uc758 \uc798\ubabb\ub41c \uc2e0\uace0, \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30 \uc624\ub958, \uc804\uc790 \uc1a1\uc7a5 \ub370\uc774\ud130 \uad00\ub9ac \ub4f1 \uc704\ubc18 \uac00\ub2a5\uc131\uc774 \ub192\uc740 \uc0c1\ud669\uc744 \uc911\uc810\uc801\uc73c\ub85c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uadc0\uc0ac\uc758 \uc0ac\uc5c5 \ubaa8\ub378\uc5d0 \ub9de\ucd98 \uc2ec\uce35\uc801\uc778 \ucee8\uc124\ud305, \uaddc\uc815 \uc900\uc218 \uac80\ud1a0 \ub610\ub294 \ucd5c\uc2e0 \uc138\ubb34 \uc815\ucc45 \uc5c5\ub370\uc774\ud2b8\uac00 \ud544\uc694\ud558\uc2dc\ub2e4\uba74, \uc2dc\uc758\uc801\uc808\ud558\uace0 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub294 \uc9c0\uc6d0\uc744 \uc81c\uacf5\ud558\ub294 \uc804\ubb38 \uc138\ubb34, \ud68c\uacc4 \ubc0f \uac10\uc0ac \ucee8\uc124\ud305 \ud68c\uc0ac\uc778 MAN(Master Accountant Network)\uc5d0 \uc801\uadf9\uc801\uc73c\ub85c \ubb38\uc758\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><b>\uc6d0\ucc9c:<\/b> <a href=\"https:\/\/www.luatvietnam.net\/vn\/cac-diem-moi-dang-chu-y-ve-xu-phat-thue-va-hoa-don-tu-16-1-2026--vbpl140550.html?browserid=822d1a4e-d855-4531-8112-6531703ee175\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub5a0\uc774\ub2cc\uc131 \uc138\ubb34\uc11c\uc5d0\uc11c \ubc1c\ud589\ud55c \uacf5\uc2dd \ubb38\uc11c \uc81c3993\/TNI-NVDTPC\ud638.<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: right;\"><em><strong>MAN(Master Accountant Network) \ud3b8\uc9d1\uc704\uc6d0\ud68c<\/strong><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>2025\ub144 12\uc6d4 30\uc77c, \ub5a0\uc774\ub2cc\uc131 \uc138\ubb34\uad6d\uc740 \uc2dc\ud589\ub839 310\/2025\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \uc870\ud56d\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \ub2f4\uc740 \uacf5\uc2dd \uc11c\ud55c \uc81c3993\/TNI-NVDTPC\ud638\ub97c \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc138\uae08 \ubc0f \uc1a1\uc7a5 \ubd84\uc57c \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c\uc744 \uaddc\uc815\ud55c \uc2dc\ud589\ub839 125\/2020\/ND-CP\ub97c \uc911\uc694\ud55c \ubc29\uc2dd\uc73c\ub85c \uac1c\uc815 \ubc0f \ubcf4\uc644\ud55c \uac83\uc785\ub2c8\ub2e4. \uc544\ub798\ub294 \uc0c8\ub85c\uc6b4 \uc870\ud56d\uc758 \uc694\uc57d\uc785\ub2c8\ub2e4.<\/p>","protected":false},"author":4,"featured_media":7189,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7188","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=7188"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7188\/revisions"}],"predecessor-version":[{"id":7190,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7188\/revisions\/7190"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7189"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}