{"id":7634,"date":"2026-03-02T23:40:10","date_gmt":"2026-03-03T06:40:10","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7634"},"modified":"2026-03-05T18:33:35","modified_gmt":"2026-03-06T01:33:35","slug":"han-nop-bao-cao-tai-chinh-nam-2025","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/han-nop-bao-cao-tai-chinh-nam-2025\/","title":{"rendered":"2025\ub144 \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc815\ubcf4\uc785\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\ub144 3\uc6d4\uc774 \ub2e4\uac00\uc634\uc5d0 \ub530\ub77c \ud68c\uacc4 \ubd80\uc11c\uc640 \uc0ac\uc5c5\uc8fc\ub4e4\uc740 2025 \ud68c\uacc4\uc5f0\ub3c4 \uc138\uae08 \uc2e0\uace0 \uc758\ubb34\ub97c \uc774\ud589\ud574\uc57c \ud558\ub294 \uc911\uc694\ud55c \uc2dc\uc810\uc5d0 \ub300\ud55c \uc555\ubc15\uc744 \ub354\uc6b1 \uac15\ud558\uac8c \ub290\ub07c\uace0 \uc788\uc2b5\ub2c8\ub2e4. 2025\ub144 \uc7ac\ubb34 \ubcf4\uace0\uc11c \uc81c\ucd9c \uae30\ud55c\uc744 \uc815\ud655\ud788 \ud30c\uc545\ud558\ub294 \uac83\uc740 \ubc95\uc801 \uc900\uc218\ub97c \ubcf4\uc7a5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc704\ud5d8 \uad00\ub9ac\ub97c \ucd5c\uc801\ud654\ud558\uace0 \ub9c9\ub300\ud55c \uc5f0\uccb4\ub8cc\ub97c \ud53c\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1H2FX6R65yau---HSA5VRy95kBZnDy1ta\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc694\uc57d \ud30c\uc77c \ub2e4\uc6b4\ub85c\ub4dc <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\/han-nop-bao-cao-tai-chinh-nam-2025\/#Tai_sao_thang_032026_la_%E2%80%9Cdinh_diem%E2%80%9D_cua_mua_quyet_toan\" >2026\ub144 3\uc6d4\uc774 \uc138\uae08 \uc815\uc0b0 \uc2dc\uc98c\uc758 &quot;\uc815\uc810&quot;\uc778 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/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\/han-nop-bao-cao-tai-chinh-nam-2025\/#Chi_tiet_han_nop_bao_cao_tai_chinh_nam_2025\" >2025\ub144\ub3c4 \uc7ac\ubb34 \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc5d0 \ub300\ud55c \uc138\ubd80 \uc815\ubcf4\uc785\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-bao-cao-tai-chinh-nam-2025\/#Doi_voi_doanh_nghiep_va_to_chuc_kinh_te\" >\uae30\uc5c5 \ubc0f \uacbd\uc81c \uc870\uc9c1\uc744 \uc704\ud55c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-bao-cao-tai-chinh-nam-2025\/#Doi_voi_don_vi_hanh_chinh_su_nghiep_Diem_moi_can_luu_y\" >\ud589\uc815 \ubc0f \uacf5\uacf5 \uc11c\ube44\uc2a4 \ubd80\uc11c \ub2f4\ub2f9\uc790\ub97c \uc704\ud55c \uc0c8\ub85c\uc6b4 \uc720\uc758\uc0ac\ud56d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-bao-cao-tai-chinh-nam-2025\/#Lich_nop_to_khai_va_nop_thue_ky_thang_22026\" >2026\ub144 2\uc6d4 \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uc77c\uc815.<\/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\/ko\/han-nop-bao-cao-tai-chinh-nam-2025\/#Quyet_toan_thue_TNDN_va_TNCN_nam_2025\" >2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \ud569\uc758<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-bao-cao-tai-chinh-nam-2025\/#Rui_ro_khi_cham_nop_Cap_nhat_muc_phat_moi_nhat\" >\uc138\uae08 \uc2e0\uace0 \uc9c0\uc5f0\uc758 \uc704\ud5d8\uc131: \uc5c5\ub370\uc774\ud2b8\ub41c \ubc8c\uae08\ub960<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-bao-cao-tai-chinh-nam-2025\/#Cach_tinh_tien_cham_nop_theo_Luat_thue_562024QH15\" >\uc138\ubc95 56\/2024\/QH15\uc5d0 \ub530\ub978 \uc5f0\uccb4\ub8cc \uacc4\uc0b0 \ubc29\ubc95<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-bao-cao-tai-chinh-nam-2025\/#Xu_phat_hanh_chinh_ve_hanh_vi_cham_nop_Bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \uc9c0\uc5f0\uc5d0 \ub300\ud55c \ud589\uc815\uc801 \uc81c\uc7ac.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-bao-cao-tai-chinh-nam-2025\/#Nhung_tips_danh_cho_ke_toan_de_kip_han_nop_bao_cao_tai_chinh_nam_2025\" >2025\ub144 \uc7ac\ubb34 \ubcf4\uace0 \ub9c8\uac10\uc77c\uc744 \ub9de\ucd94\uae30 \uc704\ud55c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub97c \uc704\ud55c \ud301.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-bao-cao-tai-chinh-nam-2025\/#Tong_hop_cac_moc_thoi_han_quan_trong_trong_thang_032026\" >2026\ub144 3\uc6d4 \uc8fc\uc694 \ub9c8\uac10\uc77c \uc694\uc57d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-bao-cao-tai-chinh-nam-2025\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-bao-cao-tai-chinh-nam-2025\/#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=\"Tai_sao_thang_032026_la_%E2%80%9Cdinh_diem%E2%80%9D_cua_mua_quyet_toan\"><\/span><b>2026\ub144 3\uc6d4\uc774 \uc138\uae08 \uc815\uc0b0 \uc2dc\uc98c\uc758 &quot;\uc815\uc810&quot;\uc778 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95 \uc81c88\/2015\/QH13\ud638 \ubc0f \uc138\ubb34\ud589\uc815\ubc95 \uc81c38\/2019\/QH14\ud638\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \ub300\ubd80\ubd84\uc758 \uc5f0\ub840 \ubcf4\uace0\uc11c \ubc0f \uc138\uae08 \uc2e0\uace0\uc11c\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 3\uac1c\uc6d4\uc9f8 \ub418\ub294 \ub2ec\uc758 \ub9c8\uc9c0\ub9c9 \ub0a0\uae4c\uc9c0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uc138\uae08 \uc2e0\uace0 \uc2dc\uc98c\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc774\uc720\ub85c \ub354\uc6b1 \uc8fc\ubaa9\ud560 \ub9cc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\uccb4\ub8cc \uad00\ub828 \uaddc\uc815\uc740 \ubc95\ub960 \uc81c56\/2024\/QH15\ud638(2025\ub144 1\uc6d4 1\uc77c \uc2dc\ud589)\uc5d0 \ub530\ub77c \uac1c\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">24\/2024\/TT-BTC \uacf5\ubb38\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774, \ud589\uc815 \ubc0f \ube44\uc0ac\uc5c5 \ubd80\ubb38\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc81c\ub3c4\uac00 2025\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uacf5\uc2dd\uc801\uc73c\ub85c \ubc1c\ud6a8\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub97c \uc704\ud574\uc11c\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uae30\ub85d\uc744 \uaf3c\uaf3c\ud788 \uac80\ud1a0\ud558\uace0 \ubc95\uc815 \uae30\ud55c\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_han_nop_bao_cao_tai_chinh_nam_2025\"><\/span><b>2025\ub144\ub3c4 \uc7ac\ubb34 \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc5d0 \ub300\ud55c \uc138\ubd80 \uc815\ubcf4\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774 \uc77c\uc815\uc758 \uac00\uc7a5 \uc911\uc694\ud55c \ubc95\uc801 \uadfc\uac70\ub294 \ud68c\uacc4\ubc95 \uc81c88\/2015\/QH13\ud638\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc870\uc9c1 \uc720\ud615\uc5d0 \ub530\ub77c \ub9c8\uac10\uc77c\uc744 \uba85\ud655\ud788 \uad6c\ubd84\ud558\uc5ec 2025\ub144 \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_va_to_chuc_kinh_te\"><\/span><b>\uae30\uc5c5 \ubc0f \uacbd\uc81c \uc870\uc9c1\uc744 \uc704\ud55c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95 \uc81c88\/2015\/QH13\ud638 \uc81c29\uc870\uc5d0 \uadfc\uac70\ud558\uc5ec:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9c8\uac10\uc77c: \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 90\uc77c \uc774\ub0b4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc778 \ub0a0\uc9dc: \ud68c\uacc4\uc5f0\ub3c4\uac00 2025\ub144 12\uc6d4 31\uc77c\uc5d0 \uc885\ub8cc\ub418\ubbc0\ub85c, 2025\ub144 \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \uacf5\uc2dd \ub9c8\uac10\uc77c\uc740 2026\ub144 3\uc6d4 31\uc77c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc81c\ucd9c \uc7a5\uc18c: \uc11c\ub958\ub294 \uc9c1\uc811 \uad00\ud560 \uc138\ubb34 \ub2f9\uad6d, \ud1b5\uacc4\uccad, \uadf8\ub9ac\uace0 (\uae30\ud68d\ud22c\uc790\ubd80\uc758 \uc694\uad6c\uac00 \uc788\ub294 \uacbd\uc6b0) \uc0ac\uc5c5\uc790 \ub4f1\ub85d \ub2f9\uad6d\uc5d0 \ub3d9\uc2dc\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">3\uc6d4 \ub9d0 \ub9c8\uac10\uc77c\uc744 \uc900\uc218\ud574\uc57c \ud558\ub294 \uac83\uc740 \ubbfc\uac04 \uae30\uc5c5\ubfd0\ub9cc\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uacf5\uacf5 \ubd80\ubb38 \uae30\uad00 \uc5ed\uc2dc \ud2b9\ud788 \ucd5c\uadfc \ud68c\uacc4 \uc815\ucc45 \ubcc0\uacbd\uc73c\ub85c \uc778\ud574 \uc5c4\uaca9\ud55c \uaddc\uc815\uc744 \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_don_vi_hanh_chinh_su_nghiep_Diem_moi_can_luu_y\"><\/span><b>\ud589\uc815 \ubc0f \uacf5\uacf5 \uc11c\ube44\uc2a4 \ubd80\uc11c \ub2f4\ub2f9\uc790\ub97c \uc704\ud55c \uc0c8\ub85c\uc6b4 \uc720\uc758\uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uacf5\uacf5\uae30\uad00\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 2025\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ud68c\ub78c 24\/2024\/TT-BTC\uc5d0 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf8 \uc2dc\ud589\ub839 \uc81c9\uc870 6\ud56d \uac00\ud638\uc5d0 \ub530\ub77c \uc5f0\uac04 \uc7ac\ubb34\ubcf4\uace0\uc11c\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 90\uc77c \uc774\ub0b4\uc5d0 \uc0c1\uae09\uae30\uad00 \ub610\ub294 \ub3d9\uc77c\uae09 \uc7ac\ubb34\uae30\uad00\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c 2026\ub144 3\uc6d4 31\uc77c\uc740 \uacf5\uacf5 \ud589\uc815 \ubd80\ubb38\uc774 2025\ub144 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \ub9c8\uac10\uc77c\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc740 \uc7a5\uae30\uc801\uc778 \uc5f0\ub840 \ubcf4\uace0\uc11c \uc678\uc5d0\ub3c4 \uc77c\uc0c1\uc801\uc778 \uc138\uae08 \uc758\ubb34\uc5d0 \uc138\uc2ec\ud55c \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4. 3\uc6d4 31\uc77c \ub9c8\uac10\uc77c\uc5d0 \ubaa8\ub4e0 \ub178\ub825\uc744 \uc9d1\uc911\ud558\uae30 \uc804\uc5d0, \uc774\ub2ec \uc0c1\ubc18\uae30\uc5d0 \ud655\uc2e4\ud788 \ucc98\ub9ac\ud574\uc57c \ud560 \ub610 \ub2e4\ub978 \uc911\uc694\ud55c \uc774\uc815\ud45c\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lich_nop_to_khai_va_nop_thue_ky_thang_22026\"><\/span><b>2026\ub144 2\uc6d4 \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uc77c\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4\uc0ac\ub294 \uc5f0\uac04 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \ucd5c\uc885 \ud655\uc815\ud558\uae30 \uc804\uc5d0 2026\ub144 2\uc6d4 \uacfc\uc138 \uae30\uac04\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \ubbf8\ub0a9 \uc138\uae08\uc744 \uc815\uc0b0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\ud589\uc815\ubc95 \uc81c38\/2019\/QH14\ud638 \uc81c44\uc870 \uc81c1\ud56d\uc5d0 \uc758\uac70\ud558\uc5ec:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6d4\ubcc4 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c: 2026\ub144 3\uc6d4 20\uc77c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ub294 \ubd80\uac00\uac00\uce58\uc138(VAT) \ubc0f \uc6d0\ucc9c\uc9d5\uc218\ub41c \uac1c\uc778\uc18c\ub4dd\uc138\uc640 \uac19\uc774 \ub9e4\uc6d4 \uc2e0\uace0\ub418\ub294 \uc138\uae08\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uac19\uc740 \ubc95 \uc81c55\uc870\uc5d0 \ub530\ub974\uba74:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \ub0a9\ubd80 \uae30\ud55c\uc740 \uc138\uae08 \uc2e0\uace0 \uae30\ud55c\uacfc \ub3d9\uc77c\ud558\uba70, 2026\ub144 3\uc6d4 20\uc77c \uc774\uc804\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc791\uc5c5\uc744 \uae30\ud55c \ub0b4\uc5d0 \uc644\ub8cc\ud558\uba74 \uc7ac\ubb34\uc81c\ud45c \ubc0f \uc5f0\uac04 \uc138\uae08 \uc2e0\uace0\uc11c \uc791\uc131 \uc2dc \uc815\ud655\ud55c \ub370\uc774\ud130 \ub300\uc870\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quyet_toan_thue_TNDN_va_TNCN_nam_2025\"><\/span><b>2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \ud569\uc758<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 2025\ub144 \uc7ac\ubb34 \ubcf4\uace0 \ub9c8\uac10\uc77c\uc744 \uc900\uc218\ud558\ub294 \uac83 \uc678\uc5d0\ub3c4 \uac00\uc7a5 \uc911\uc694\ud55c \ub450 \uac00\uc9c0 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138(CIT): \uc0ac\uc5c5\uccb4\ub294 \ucca8\ubd80 \uc11c\ub958\uc640 \ud568\uaed8 \uc138\uae08 \uc2e0\uace0\uc11c \uc591\uc2dd 03\/TNDN\uc744 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 2025\ub144 \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \ub9c8\uac10\uc77c\uacfc \ub3d9\uc77c\ud55c 2026\ub144 3\uc6d4 31\uc77c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc18c\ub4dd\uc138(PIT): \uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \uae30\uc5c5\uc740 \uc9c1\uc6d0\uc758 \ub3d9\uc758\ub97c \uc5bb\uc5b4 \uc138\uae08 \uc815\uc0b0\uc744 \uc644\ub8cc\ud558\uac70\ub098, \uc6d0\ucc9c\uc9d5\uc218\ub41c \uc138\uae08\uc744 \ud655\uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \ub9c8\uac10\uc77c\uc740 2026\ub144 3\uc6d4 31\uc77c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778 \ub0a9\uc138\uc790\uc758 \uacbd\uc6b0, \uaddc\uc815\uc5d0 \ub530\ub77c \uc138\uae08\uc744 \uacfc\ub2e4 \ub0a9\ubd80\ud558\uc5ec \ud658\uae09\uc744 \uc694\uccad\ud558\uac70\ub098 \ucd94\uac00 \ub0a9\ubd80 \uc138\uc561\uc774 \uc788\ub294 \uacbd\uc6b0, 4\uc6d4 \ub9d0\uc77c(2026\ub144 4\uc6d4 30\uc77c)\uae4c\uc9c0 \ub0a9\ubd80\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e8\uc21c\ud788 \ubcf4\uace0\uc11c\ub97c \uae30\ud55c \ub0b4\uc5d0 \uc81c\ucd9c\ud558\ub294 \uac83 \uc678\uc5d0\ub3c4 \ubc8c\uae08 \uaddc\uc815\uc758 \ubcc0\uacbd \uc0ac\ud56d\uc5d0 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4. \ubc95\ub960 \uc81c56\/2024\/QH15\ud638\uc758 \ucd5c\uc2e0 \uac1c\uc815\uc73c\ub85c \uc5f0\uccb4\ub8cc \uacc4\uc0b0 \ubc29\uc2dd\uc774 \ud06c\uac8c \ubcc0\uacbd\ub418\uc5b4 2025\ub144\uc5d0\ub294 \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub97c \uae30\ud55c \ub0b4\uc5d0 \uc81c\ucd9c\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc774\uc804\ubcf4\ub2e4 \ud6e8\uc52c \ub354 \ud070 \uc7ac\uc815\uc801 \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud558\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_khi_cham_nop_Cap_nhat_muc_phat_moi_nhat\"><\/span><b>\uc138\uae08 \uc2e0\uace0 \uc9c0\uc5f0\uc758 \uc704\ud5d8\uc131: \uc5c5\ub370\uc774\ud2b8\ub41c \ubc8c\uae08\ub960<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7637\" aria-describedby=\"caption-attachment-7637\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7637\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025.jpg\" alt=\"R\u1ee7i ro khi qu\u00e1 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-khi-qua-han-nop-bao-cao-tai-chinh-nam-2025-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7637\" class=\"wp-caption-text\">2025\ub144 \uc7ac\ubb34 \ubcf4\uace0\uc11c \uc81c\ucd9c \uae30\ud55c\uc744 \ub193\uce60 \uc704\ud5d8\uc131.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc774 \ubd80\ubd84\uc740 \uae30\uc5c5\ub4e4\uc774 2025\ub144 \uc7ac\ubb34 \ubcf4\uace0 \ub9c8\uac10\uc77c\uc744 \uc900\uc218\ud558\ub294 \uac83\uc758 \uc911\uc694\uc131\uc744 \uc774\ud574\ud558\uae30 \uc704\ud574 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud558\ub294 \ubd80\ubd84\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_tinh_tien_cham_nop_theo_Luat_thue_562024QH15\"><\/span><b>\uc138\ubc95 56\/2024\/QH15\uc5d0 \ub530\ub978 \uc5f0\uccb4\ub8cc \uacc4\uc0b0 \ubc29\ubc95<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2025\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ubc95\ub960 \uc81c56\/2024\/QH15\ud638(\uc138\ubb34\ud589\uc815\ubc95 \uc81c59\uc870 \uac1c\uc815\uc548) \uc81c6\uc870 \uc81c7\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uad6c\uccb4\uc801\uc73c\ub85c \uaddc\uc815\ud558\uace0 \uc788\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubc95 56\/2024\/QH15\uc5d0 \ub530\ub974\uba74, \ub0a9\ubd80 \uae30\ud55c\uc744 \ub118\uae38 \uacbd\uc6b0 \ud558\ub8e8\uc5d0 0.031 TP3T\uc758 \uc5f0\uccb4\ub8cc\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc0b0 \uae30\uac04: \uc774 \uae30\uac04\uc740 \uc138\uae08 \ub0a9\ubd80 \ub9c8\uac10\uc77c \ub2e4\uc74c \ub0a0\ubd80\ud130 \ub0a9\uc138\uc790\uac00 \uc2e4\uc81c\ub85c \uc138\uae08\uc744 \uad6d\uac00 \uc608\uc0b0\uc5d0 \ub0a9\ubd80\ud558\ub294 \ub0a0 \ubc14\ub85c \uc804\ub0a0\uae4c\uc9c0 \uc5f0\uc18d\uc801\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Xu_phat_hanh_chinh_ve_hanh_vi_cham_nop_Bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \uc9c0\uc5f0\uc5d0 \ub300\ud55c \ud589\uc815\uc801 \uc81c\uc7ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2025\ub144 \uc7ac\ubb34 \ubcf4\uace0 \uae30\ud55c\uc744 \uc704\ubc18\ud560 \uacbd\uc6b0 \uc138\uae08 \ub0a9\ubd80 \uc9c0\uc5f0\ubfd0\ub9cc \uc544\ub2c8\ub77c \ud68c\uacc4 \ubd84\uc57c \ubc8c\uce59\uc5d0 \uad00\ud55c \ubc95\ub839\uc5d0 \ub530\ub978 \ud589\uc815\uc801 \ucc98\ubc8c\ub3c4 \ubc1b\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \uae30\ud55c\uc774 3\uac1c\uc6d4 \ubbf8\ub9cc\uc77c \uacbd\uc6b0 500\ub9cc VND\uc5d0\uc11c 1,000\ub9cc VND\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c\uc774 3\uac1c\uc6d4 \uc774\uc0c1 \uc9c0\uc5f0\ub418\uac70\ub098, (\uac10\uc0ac\ubcf4\uace0\uc11c \uc81c\ucd9c\uc774 \uc694\uad6c\ub418\ub294 \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0) \ubd88\uc644\uc804\ud55c \uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uac70\ub098, \uc7ac\ubb34\uc81c\ud45c\ub97c \ubd88\uc644\uc804\ud558\uac8c \uacf5\uac1c\ud558\ub294 \uacbd\uc6b0 1\ucc9c\ub9cc \ub3d9\uc5d0\uc11c 2\ucc9c\ub9cc \ub3d9\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">4\ucc9c\ub9cc \ub3d9\uc5d0\uc11c 5\ucc9c\ub9cc \ub3d9\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08: \uad00\ud560 \uad6d\uac00 \uae30\uad00\uc5d0 \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2\ucc9c\ub9cc \ub3d9\uc5d0\uc11c 3\ucc9c\ub9cc \ub3d9\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08: \uc7ac\ubb34\uc81c\ud45c\uc758 \ubd80\uc815\ud655\ud558\uac70\ub098 \ud5c8\uc704 \uc218\uce58 \uae30\uc7ac.<\/span><\/li>\n<\/ul>\n<p><b>\uba54\ubaa8: <\/b><span style=\"font-weight: 400;\">\ubc8c\uae08\ud615 \uc678\uc5d0\ub3c4 \ud574\ub2f9 \uae30\uc5c5\uc740 \uaddc\uc815\uc5d0 \ub530\ub77c \uc644\uc804\ud55c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc81c\ucd9c\ud558\uace0 \uc774\ub97c \uacf5\uac1c\ud558\ub294 \ub4f1\uc758 \uc2dc\uc815 \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_tips_danh_cho_ke_toan_de_kip_han_nop_bao_cao_tai_chinh_nam_2025\"><\/span><b>2025\ub144 \uc7ac\ubb34 \ubcf4\uace0 \ub9c8\uac10\uc77c\uc744 \ub9de\ucd94\uae30 \uc704\ud55c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub97c \uc704\ud55c \ud301.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7636\" aria-describedby=\"caption-attachment-7636\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7636\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025.jpg\" alt=\"Nh\u1eefng tips d\u00e0nh cho k\u1ebf to\u00e1n \u0111\u1ec3 k\u1ecbp h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-tips-danh-cho-ke-toan-de-kip-han-nop-bao-cao-tai-chinh-nam-2025-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7636\" class=\"wp-caption-text\">2025\ub144 \uc7ac\ubb34 \ubcf4\uace0 \ub9c8\uac10\uc77c\uc744 \ub9de\ucd94\uae30 \uc704\ud55c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub97c \uc704\ud55c \ud301.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2026\ub144 3\uc6d4\uae4c\uc9c0 \uc548\uc804\ud558\uac8c &quot;\uacb0\uc2b9\uc120\uc5d0 \ub3c4\ub2ec&quot;\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc740 \uc5c4\uaca9\ud55c \uac80\uc99d \uc808\ucc28\ub97c \uc2dc\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac80\uc99d: \ucd1d\uacc4\uc815\uc6d0\uc7a5\uc758 \uc794\uc561\uc774 \uc0c1\uc138\uc6d0\uc7a5 \ubc0f \uace0\uac1d\uacfc \uacf5\uae09\uc5c5\uccb4\uc758 \ub9e4\ucd9c\ucc44\uad8c \ubc0f \ub9e4\uc785\ucc44\ubb34 \uc870\uc815 \uba85\uc138\uc11c\uc640 \uc644\uc804\ud788 \uc77c\uce58\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \uac80\ud1a0: 2025\ub144\ub3c4 \ubaa8\ub4e0 \uc785\ub825 \ubc0f \ucd9c\ub825 \uc1a1\uc7a5\uc758 \uc720\ud6a8\uc131\uc744 \uac80\uc99d\ud569\ub2c8\ub2e4. \uc704\ud5d8\ub3c4\uac00 \ub192\uc740 \uc1a1\uc7a5\uc744 \uc81c\uac70\ud558\uc5ec 2025\ub144 \uc7ac\ubb34 \ubcf4\uace0 \ub9c8\uac10\uc77c \uc774\ud6c4\uc5d0 \uc870\uc815 \uc791\uc5c5\uc744 \ud574\uc57c \ud558\ub294 \uc0c1\ud669\uc744 \ubc29\uc9c0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucda9\ub2f9\uae08 \uc124\uc815: \ud604\ud589 \ud68c\uacc4 \uaddc\uc815\uc5d0 \ub530\ub77c \ub300\uc190\ucda9\ub2f9\uae08 \ubc0f \uc7ac\uace0\uc790\uc0b0 \uac10\uac00\uc0c1\uac01\uc5d0 \ub300\ud55c \ubaa8\ub4e0 \ud68c\uacc4 \ucc98\ub9ac\ub97c \uc644\ubcbd\ud558\uac8c \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uc11c\uba85 \ud6c4 \ubbf8\ub9ac \uc81c\ucd9c\ud558\uc138\uc694: \uc911\uc694\ud55c \uad50\ud6c8\uc740 2026\ub144 3\uc6d4 31\uc77c\uae4c\uc9c0 \uae30\ub2e4\ub9ac\uc9c0 \ub9d0\uace0 \uc81c\ucd9c\ud574\uc57c \ud55c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4. \uc804\uc790\uc138\uae08 \uc2e0\uace0 \uc2dc\uc2a4\ud15c\uc740 \uacfc\ub3c4\ud55c \ud2b8\ub798\ud53d\uc73c\ub85c \uc778\ud574 \ub124\ud2b8\uc6cc\ud06c \ud63c\uc7a1\uc774 \uc790\uc8fc \ubc1c\uc0dd\ud558\uba70, \uc774\ub85c \uc778\ud574 2025\ub144 \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc744 \ub193\uce60 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tong_hop_cac_moc_thoi_han_quan_trong_trong_thang_032026\"><\/span><b>2026\ub144 3\uc6d4 \uc8fc\uc694 \ub9c8\uac10\uc77c \uc694\uc57d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\uc640 \uc0ac\uc5c5\uc8fc\uac00 \uc77c\uc815\uc744 \uc27d\uac8c \ud30c\uc545\ud560 \uc218 \uc788\ub3c4\ub85d \uc774\ubc88 \ub2ec &quot;\ubc18\ub4dc\uc2dc \ucc98\ub9ac\ud574\uc57c \ud560&quot; \ub9c8\uac10\uc77c\uc744 \uc694\uc57d\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> 2026\ub144 3\uc6d4 \uc8fc\uc694 \ub9c8\uac10\uc77c \uc694\uc57d.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud30c\uc77c \ud615\uc2dd<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc9c0\uc18d\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubc95\uc801 \uadfc\uac70<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \ubc0f \uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uc591\uc2dd (2026\ub144 2\uc6d4)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/03\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc138\ubb34\ud589\uc815\ubc95 38\/2019\/QH14<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2025\ub144 \uc7ac\ubb34 \ubcf4\uace0\uc11c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95 88\/2015\/QH13 \ubc0f \ud68c\ub78c 24\/2024.TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \ud569\uc758<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc138\ubb34\ud589\uc815\ubc95 38\/2019\/QH14<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2025\ub144 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">04\/05\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc138\ubb34\ud589\uc815\ubc95 38\/2019\/QH14<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> 4\uc6d4 30\uc77c\uacfc 5\uc6d4 1\uc77c\uc774 \uacf5\ud734\uc77c\uc774\ubbc0\ub85c, \uaddc\uc815\uc5d0 \ub530\ub77c \ub9c8\uac10\uc77c\uc774 \ub2e4\uc74c \uc601\uc5c5\uc77c\ub85c \uc5f0\uae30\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\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;\">2026\ub144 3\uc6d4 \uc138\uae08 \uc2e0\uace0 \uae30\uac04\uc740 \ub2e8\uc21c\ud55c \ud589\uc815 \uc808\ucc28\uac00 \uc544\ub2c8\ub77c \uae30\uc5c5\uc758 \uc7ac\ubb34 \ubc0f \ud68c\uacc4 \uad00\ub9ac \uc5ed\ub7c9\uc744 \uc885\ud569\uc801\uc73c\ub85c \ud3c9\uac00\ud558\ub294 \uc911\uc694\ud55c \uc2dc\uc810\uc785\ub2c8\ub2e4. 2025\ub144 \uc7ac\ubb34 \ubcf4\uace0\uc11c \uc81c\ucd9c \uae30\ud55c\uc744 \uc900\uc218\ud558\uba74 \uae30\uc5c5\uc740 \uc5f0\uccb4\ub8cc, \ud589\uc815 \ubc8c\uae08, \uadf8\ub9ac\uace0 \uc7a5\uae30\uc801\uc778 \ubc95\uc801 \ubb38\uc81c \ubc1c\uc0dd \uc704\ud5d8\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub370\uc774\ud130\ub97c \uc0ac\uc804\uc5d0 \uac80\ud1a0\ud558\uace0, \uc815\uc0b0\uc744 \uc870\uae30\uc5d0 \uc644\ub8cc\ud558\uba70, \ub9c8\uac10\uc77c \uc804\uc5d0 \uc11c\ub958\ub97c \uc81c\ucd9c\ud558\ub294 \uac83\uc774 3\uc6d4 \uc131\uc218\uae30 \ub3d9\uc548 \uc5c5\ubb34 \ubd80\ub2f4\uc744 \uc904\uc774\ub294 \uac00\uc7a5 \uc88b\uc740 \ubc29\ubc95\uc785\ub2c8\ub2e4. \ub9cc\uc57d \uadc0\uc0ac\uc5d0 \ucda9\ubd84\ud55c \uc790\uc6d0\uc744 \uac16\ucd98 \ud68c\uacc4 \ubd80\uc11c\uac00 \uc5c6\uac70\ub098 \ucc98\uc74c\ubd80\ud130 \uc11c\ub958\uc758 \uc815\ud655\uc131\uc744 \ud655\ubcf4\ud558\uace0 \uc2f6\ub2e4\uba74 \ub2e4\uc74c \uc81c\uc548 \uc0ac\ud56d\uc744 \ucc38\uace0\ud558\uc2ed\uc2dc\uc624.<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"> <span style=\"font-weight: 400;\">\uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \ud68c\uacc4 \ucc98\ub9ac\ubd80\ud130 \ubcf4\uace0\uc11c \uc791\uc131 \ubc0f \uc81c\ucd9c\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ubaa8\ub4e0 \uacfc\uc815\uc5d0 \ub300\ud55c \uc885\ud569\uc801\uc778 \uc9c0\uc6d0\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc624\ub298 \ubbf8\ub9ac \uc900\ube44\ud558\ub294 \uac83\uc774 2026\ub144 \uc0ac\uc5c5\uc758 \uc548\uc815\uc801\uc778 \uc6b4\uc601\uacfc \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5\uc744 \uc704\ud55c \ud1a0\ub300\uac00 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc0c1\ub2f4\uc744 \uc6d0\ud558\uc2dc\uba74 \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\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>","protected":false},"excerpt":{"rendered":"<p>B\u01b0\u1edbc sang th\u00e1ng 03\/2026, \u00e1p l\u1ef1c \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p ng\u00e0y c\u00e0ng l\u1edbn khi \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m &#8220;v\u00e0ng&#8221; \u0111\u1ec3 ho\u00e0n t\u1ea5t c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a n\u0103m t\u00e0i ch\u00ednh 2025. Vi\u1ec7c n\u1eafm r\u00f5 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7635,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7634","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7634","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=7634"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7634\/revisions"}],"predecessor-version":[{"id":7694,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7634\/revisions\/7694"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7635"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}