{"id":7648,"date":"2026-03-03T19:59:44","date_gmt":"2026-03-04T02:59:44","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7648"},"modified":"2026-03-05T18:48:13","modified_gmt":"2026-03-06T01:48:13","slug":"han-nop-quyet-toan-thue-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/han-nop-quyet-toan-thue-2026\/","title":{"rendered":"2026\ub144 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c: \uc0c1\uc138 \uc77c\uc815 \ubc0f \uc131\uc218\uae30 \uc704\ud5d8 \uacbd\uace0"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\ub144\uc73c\ub85c \uc811\uc5b4\ub4e4\uba74\uc11c 2025\ub144 \uacfc\uc138\uc5f0\ub3c4 \uc138\uae08 \uc815\uc0b0 \uc808\ucc28\ub294 \uadf8 \uc5b4\ub290 \ub54c\ubcf4\ub2e4 \ubcf5\uc7a1\ud574\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc758\ubb34 \uac10\uc0ac\uc5d0 \uad00\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc758 \ub4f1\uc7a5\uacfc \uad6d\uc138\uccad\uc758 \uc138\ubb34 \uad00\ub9ac \uc808\ucc28 \uac15\ud654\ub294 \ud68c\uacc4 \uc5c5\uacc4\uc5d0 \ud070 \uc5b4\ub824\uc6c0\uc744 \uc548\uaca8\uc8fc\uace0 \uc788\uc2b5\ub2c8\ub2e4. 2026\ub144 \uc138\uae08 \uc815\uc0b0 \ub9c8\uac10\uc77c \ub54c\ubb38\uc5d0 \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uacc4\uc2e0\uac00\uc694? \uadc0\uc0ac\uc758 \uc0ac\uc5c5\uc774 \ubc95\ub839 90\/2025\/ND-CP\uc5d0 \ub530\ub77c \uac10\uc0ac \ub300\uc0c1\uc774 \ub418\ub294\uc9c0 \uad81\uae08\ud558\uc2e0\uac00\uc694? \uc774 \uae00\uc740 \ud68c\uacc4\uc0ac\uc640 \uc0ac\uc5c5\uc8fc\uac00 \uc8fc\uc694 \ub9c8\uac10\uc77c\uc744 \ud30c\uc545\ud558\uace0, \uc131\uc218\uae30\uc5d0 \uc800\ub834\ud558\uace0 \ube44\uc804\ubb38\uc801\uc778 \uc138\ubb34 \uc11c\ube44\uc2a4\ub85c \uc778\ud574 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \uc2dd\ubcc4\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uac00\uc774\ub4dc \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1HSVmZy8I9PJS-ODU6lqqmzjnR2BDhypm\/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-quyet-toan-thue-2026\/#Moc_thoi_gian_%E2%80%9Cvang%E2%80%9D_ve_han_nop_quyet_toan_thue_2026\" >2026\ub144 \uc138\uae08 \uc2e0\uace0\uc758 &quot;\ud669\uae08&quot; \ub9c8\uac10\uc77c.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-quyet-toan-thue-2026\/#Doi_voi_To_chuc_tra_thu_nhap\" >\uc18c\ub4dd \uc9c0\uae09 \uae30\uad00\uc758 \uacbd\uc6b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-quyet-toan-thue-2026\/#Doi_voi_ca_nhan_truc_tiep_quyet_toan_voi_Co_quan_thue\" >\uc138\ubb34\ub2f9\uad6d\uc5d0 \uc9c1\uc811 \uc138\uae08\uc744 \ub0a9\ubd80\ud558\ub294 \uac1c\uc778\uc758 \uacbd\uc6b0.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-quyet-toan-thue-2026\/#Diem_moi_Nghi_dinh_902025ND-CP_ve_tieu_chi_kiem_toan_BCTC_cho_nam_2025\" >2025\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uae30\uc900\uc5d0 \uad00\ud55c \ubc95\ub839 90\/2025\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \ub0b4\uc6a9.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-quyet-toan-thue-2026\/#Can_cu_phap_ly_moi_nhat\" >\ucd5c\uc2e0 \ubc95\uc801 \uadfc\uac70<\/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-quyet-toan-thue-2026\/#Nhan_dien_%E2%80%9CDoanh_nghiep_quy_mo_lon%E2%80%9D_phai_kiem_toan\" >\uac10\uc0ac\uac00 \ud544\uc694\ud55c &quot;\ub300\uaddc\ubaa8 \uae30\uc5c5&quot; \uc2dd\ubcc4<\/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-quyet-toan-thue-2026\/#Lo_trinh_4_tuan_cao_diem_Chien_luoc_ve_dich_truoc_han_nop_quyet_toan_thue_2026\" >4\uc8fc \uc9d1\uc911 \uacc4\ud68d: 2026\ub144 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c\uc744 \ub9de\ucd94\uae30 \uc704\ud55c \uc804\ub7b5<\/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-quyet-toan-thue-2026\/#Tuan_1_0203_%E2%80%93_0803_Giai_doan_Khoa_so_%E2%80%93_Xay_dung_mong\" >1\uc8fc\ucc28 (3\uc6d4 2\uc77c ~ 3\uc6d4 8\uc77c): \ub9c8\ubb34\ub9ac \ub2e8\uacc4 \u2013 \uae30\ucd08 \uacf5\uc0ac<\/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-quyet-toan-thue-2026\/#Tuan_2_0903_%E2%80%93_1503_Hoan_thien_BCTC_va_To_khai_thang_022026\" >2\uc8fc\ucc28 (3\uc6d4 9\uc77c ~ 3\uc6d4 15\uc77c): 2026\ub144 2\uc6d4 \uc7ac\ubb34\uc81c\ud45c \ubc0f \uc138\uae08 \uc2e0\uace0\uc11c \uc791\uc131\uc744 \uc644\ub8cc\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-quyet-toan-thue-2026\/#Tuan_3_1603_%E2%80%93_2203_Giai_doan_%E2%80%9CChay_han%E2%80%9D_dinh_ky\" >3\uc8fc\ucc28 (3\uc6d4 16\uc77c \u2013 3\uc6d4 22\uc77c): \uc8fc\uae30\uc801\uc778 &quot;\ub9c8\uac10\uc77c \ub9c8\uac10 \uc784\ubc15&quot; \ub2e8\uacc4<\/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\/ko\/han-nop-quyet-toan-thue-2026\/#Tuan_4_2303_%E2%80%93_3103_Ve_dich_an_toan_kip_han_nop_quyet_toan_thue_2026\" >4\uc8fc\ucc28(3\uc6d4 23\uc77c~3\uc6d4 31\uc77c): 2026\ub144\ub3c4 \uc138\uae08 \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc744 \ubb34\uc0ac\ud788 \ub9de\uc774\ud588\uc2b5\ub2c8\ub2e4.<\/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\/ko\/han-nop-quyet-toan-thue-2026\/#Hau_qua_khi_bo_lo_han_nop_quyet_toan_thue_2026\" >2026\ub144 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c\uc744 \ub193\ucce4\uc744 \ub54c\uc758 \uacb0\uacfc.<\/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-quyet-toan-thue-2026\/#Muc_phat_hanh_chinh\" >\ud589\uc815\ucc98\ubc8c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-quyet-toan-thue-2026\/#Ganh_nang_tien_cham_nop_tien_thue\" >\uc138\uae08 \uc5f0\uccb4\ub8cc \ubd80\ub2f4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-quyet-toan-thue-2026\/#Canh_giac_rui_ro_tu_dich_vu_gia_re\" >\uc800\ub834\ud55c \uc11c\ube44\uc2a4\uc640 \uad00\ub828\ub41c \uc704\ud5d8\uc5d0 \uc8fc\uc758\ud558\uc138\uc694.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-quyet-toan-thue-2026\/#Nhan_dien_don_vi_dich_vu_thieu_chuyen_nghiep_khong_uy_tin\" >\uc804\ubb38\uc131\uc774 \ubd80\uc871\ud558\uace0 \uc2e0\ub8b0\ud560 \uc218 \uc5c6\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc2dd\ubcc4\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-quyet-toan-thue-2026\/#Ton_that_ma_doanh_nghiep_phai_ganh_chiu\" >\uae30\uc5c5\uc774 \uac10\ub2f9\ud574\uc57c \ud558\ub294 \uc190\uc2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-quyet-toan-thue-2026\/#Chien_luoc_toi_uu_hoa_thue_truoc_han_nop_quyet_toan_thue_2026\" >2026\ub144 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c \uc804\uc5d0 \uc138\uae08\uc744 \ucd5c\uc801\ud654\ud558\ub294 \uc804\ub7b5.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-quyet-toan-thue-2026\/#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-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-quyet-toan-thue-2026\/#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=\"Moc_thoi_gian_%E2%80%9Cvang%E2%80%9D_ve_han_nop_quyet_toan_thue_2026\"><\/span><b>2026\ub144 \uc138\uae08 \uc2e0\uace0\uc758 &quot;\ud669\uae08&quot; \ub9c8\uac10\uc77c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \ubd88\ud544\uc694\ud55c \uc5f0\uccb4\ub8cc\ub97c \ud53c\ud558\ub294 \uccab \ubc88\uc9f8 \ub2e8\uacc4\uc785\ub2c8\ub2e4. 2025\ub144 6\uc6d4 24\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 Circular 1992\/CT-CS\uc5d0 \ub530\ub974\uba74, \uc62c\ud574 \uc138\uae08 \uc2e0\uace0 \uc77c\uc815\uc740 \ub0a9\uc138\uc790\ub97c \ud06c\uac8c \ub450 \uadf8\ub8f9\uc73c\ub85c \uad6c\ubd84\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_To_chuc_tra_thu_nhap\"><\/span><b>\uc18c\ub4dd \uc9c0\uae09 \uae30\uad00\uc758 \uacbd\uc6b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubc95\uc778\uc758 \uacbd\uc6b0 2026\ub144\ub3c4 \uc138\uae08 \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 \ub2e4\uc74c \ud68c\uacc4\uc5f0\ub3c4 1\ubd84\uae30\ub85c \uc815\ud574\uc838 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9c8\uac10\uc77c: \ud574\ub2f9 \uc5f0\ub3c4(\ub610\ub294 \ud68c\uacc4\uc5f0\ub3c4) \uc885\ub8cc \ud6c4 \uc138 \ubc88\uc9f8 \ub2ec\uc758 \ub9c8\uc9c0\ub9c9 \ub0a0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc778 \ub0a0\uc9dc: 2026\ub144 3\uc6d4 31\uc77c<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uad6c\ud604\uc5d0\ub294 \ub2e4\uc74c\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144 \uc804\uccb4 \ubc95\uc778 \uc18c\ub4dd\uc138(CIT) \uc815\uc0b0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc18c\ub4dd\uc138(PIT) \uc815\uc0b0\uc740 \ud68c\uc0ac\uac00 \ud574\ub2f9 \uc5f0\ub3c4\uc5d0 \ub0a9\ubd80\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc138\uae08\uc744 \ucc98\ub9ac\ud558\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \ud68c\uc0ac\uc5d0 \uc138\uae08 \uc815\uc0b0\uc744 \uc704\uc784\ud55c \uac1c\uc778\uc744 \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \uc815\uc0b0\ud558\ub294 \uac83\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc138\ubb34\ub2f9\uad6d, \ud1b5\uacc4\uccad \ubc0f \ud22c\uc790\uc778\uac00\uae30\uad00(\ud574\ub2f9\ub418\ub294 \uacbd\uc6b0)\uc5d0 \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_truc_tiep_quyet_toan_voi_Co_quan_thue\"><\/span><b>\uc138\ubb34\ub2f9\uad6d\uc5d0 \uc9c1\uc811 \uc138\uae08\uc744 \ub0a9\ubd80\ud558\ub294 \uac1c\uc778\uc758 \uacbd\uc6b0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac1c\uc778\ub4e4\uc774 \uae30\uc5c5\uc73c\ub85c\ubd80\ud130 \uc138\uae08 \uacf5\uc81c \uc99d\uba85\uc11c\ub97c \ubc1b\uc740 \ud6c4 \uc11c\ub958\ub97c \uc900\ube44\ud560 \uc2dc\uac04\uc744 \ub354 \uc8fc\uae30 \uc704\ud574, \ud574\ub2f9 \uadf8\ub8f9\uc758 2026\ub144\ub3c4 \uc138\uae08 \uc2e0\uace0 \uae30\ud55c\uc774 \ud55c \ub2ec \uc774\uc0c1 \uc5f0\uc7a5\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9c8\uac10\uc77c: \ud574\ub2f9 \uc5f0\ub3c4 \ub9d0\uc77c\ub85c\ubd80\ud130 4\uac1c\uc6d4\uc9f8 \ub418\ub294 \ub2ec\uc758 \ub9c8\uc9c0\ub9c9 \ub0a0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc778 \ub0a0\uc9dc: 2026\ub144 4\uc6d4 30\uc77c.<\/span><\/li>\n<\/ul>\n<p><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> \uc138\ubb34\ud589\uc815\ubc95\uc5d0 \ub530\ub974\uba74 \ub0a9\ubd80 \uae30\ud55c\uc774 \uacf5\ud734\uc77c\uacfc \uacb9\uce60 \uacbd\uc6b0 \ub2e4\uc74c \uc601\uc5c5\uc77c\ub85c \uc5f0\uc7a5\ub429\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ucd5c\uadfc \uc804\uc790\uc138\uae08 \uc2e0\uace0 \uc2dc\uc2a4\ud15c \uc811\uc18d\ub7c9\uc774 \ud3ed\uc99d\ud568\uc5d0 \ub530\ub77c \uc804\ubb38\uac00\ub4e4\uc740 \uc548\uc804\uc744 \uc704\ud574 2026\ub144 4\uc6d4 25\uc77c \uc774\uc804\uc5d0 \uc138\uae08 \ub0a9\ubd80\ub97c \uc644\ub8cc\ud560 \uac83\uc744 \uad8c\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Diem_moi_Nghi_dinh_902025ND-CP_ve_tieu_chi_kiem_toan_BCTC_cho_nam_2025\"><\/span><b>2025\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uae30\uc900\uc5d0 \uad00\ud55c \ubc95\ub839 90\/2025\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \ub0b4\uc6a9.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c\uc774 \ud2b9\ud788 \uc2a4\ud2b8\ub808\uc2a4\ub97c \uc8fc\ub294 \uc774\uc720 \uc911 \ud558\ub098\ub294 \uae30\uc5c5\uc774 \uc758\ubb34 \uac10\uc0ac \ub300\uc0c1\uc778\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud574\uc57c \ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ub9cc\uc57d \uc758\ubb34 \uac10\uc0ac \ub300\uc0c1\uc774\ub77c\uba74, \uae30\uc5c5\uc740 \uc138\uae08 \uc2e0\uace0\uc11c\uc640 \ud568\uaed8 \uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_moi_nhat\"><\/span><b>\ucd5c\uc2e0 \ubc95\uc801 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ubcc0\uacbd \uc0ac\ud56d\uc740 \ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638(2025\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ubc95\ub960 \uc81c56\/2024\/QH15\ud638\ub85c \ubcf4\uc644\ub428) \uc81c37\uc870 1\ud56d\uc5d0 \uadfc\uac70\ud569\ub2c8\ub2e4. \uc815\ubd80\ub294 \uc774\ud6c4 \uc2dc\ud589\ub839 \uc81c90\/2025\/ND-CP\ud638(2025\ub144 4\uc6d4 14\uc77c\ubd80\ud130 \uc2dc\ud589)\uc5d0\uc11c \uc774\ub97c \uc0c1\uc138\ud788 \uc124\uba85\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_dien_%E2%80%9CDoanh_nghiep_quy_mo_lon%E2%80%9D_phai_kiem_toan\"><\/span><b>\uac10\uc0ac\uac00 \ud544\uc694\ud55c &quot;\ub300\uaddc\ubaa8 \uae30\uc5c5&quot; \uc2dd\ubcc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 17\/2012\/ND-CP(\uc2dc\ud589\ub839 90\/2025\/ND-CP\ub85c \ubcf4\uc644\ub428) \uc81c15\uc870 1\ud56d d\ud638\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5(\uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790 \uae30\uc5c5 \ubc0f \uc0c1\uc7a5 \uae30\uc5c5 \uc81c\uc678)\uc740 \ub2e4\uc74c \uc138 \uac00\uc9c0 \uae30\uc900 \uc911 \ucd5c\uc18c \ub450 \uac00\uc9c0\ub97c \ucda9\uc871\ud558\ub294 \uacbd\uc6b0 \uc5ec\uc804\ud788 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc778\uc801 \uc790\uc6d0(\uc0ac\ud68c \ubcf4\ud5d8): 2025\ub144\uc5d0\ub294 \uc0ac\ud68c \ubcf4\ud5d8\uc5d0 \uac00\uc785\ud558\ub294 \ud3c9\uade0 \uc9c1\uc6d0 \uc218\uac00 200\uba85\uc744 \ub118\uc5b4\uc124 \uac83\uc73c\ub85c \uc608\uc0c1\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc775: 2025\ub144 \ub9e4\ucd9c \ubc0f \uc11c\ube44\uc2a4 \ucd1d \uc218\uc775\uc740 3,000\uc5b5 VND\ub97c \ucd08\uacfc\ud560 \uac83\uc73c\ub85c \uc608\uc0c1\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc0b0: 2025\ub144 12\uc6d4 31\uc77c \uae30\uc900 \uc7ac\ubb34\uc0c1\ud0dc\ud45c\uc5d0 \uae30\ub85d\ub41c \ucd1d \uc790\uc0b0 \uac00\uce58\ub294 1,000\uc5b5 VND\ub97c \ucd08\uacfc\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uba54\ubaa8:\u00a0<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c \ubc0f \uc790\uc0b0 \uc218\uce58\ub294 2025 \ud68c\uacc4\uc5f0\ub3c4 \uc790\ub8cc\ub97c \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4. \uc778\ub825 \uc218\uce58\ub294 \ud574\ub2f9 \uc5f0\ub3c4 12\uac1c\uc6d4 \ub3d9\uc548 \uc0ac\ud68c\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud55c \uc9c1\uc6d0 \uc218\uc758 \ud3c9\uade0\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc5f0\uc18d 2\ud68c\uacc4\uc5f0\ub3c4 \ub3d9\uc548 \uc704\uc758 \uae30\uc900\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud558\ub294 \uacbd\uc6b0\uc5d0\ub9cc \uc758\ubb34 \uac10\uc0ac \uc694\uac74\uc5d0\uc11c \uba74\uc81c\ub429\ub2c8\ub2e4. \uc989, 2024\ub144\uc5d0 \uac10\uc0ac \ub300\uc0c1\uc774\uc5c8\uc9c0\ub9cc 2025\ub144\uc5d0 \uaddc\ubaa8\uac00 \uae30\uc900\uce58 \uc774\ud558\ub85c \uac10\uc18c\ud558\ub354\ub77c\ub3c4 \uc774\uc804 \ub370\uc774\ud130\uc5d0 \ub530\ub77c \ub2e4\uc74c \ud574\uc5d0\ub3c4 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lo_trinh_4_tuan_cao_diem_Chien_luoc_ve_dich_truoc_han_nop_quyet_toan_thue_2026\"><\/span><b>4\uc8fc \uc9d1\uc911 \uacc4\ud68d: 2026\ub144 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c\uc744 \ub9de\ucd94\uae30 \uc704\ud55c \uc804\ub7b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">&quot;\ub9c8\uc9c0\ub9c9 \uc21c\uac04\uae4c\uc9c0 \uae30\ub2e4\ub9ac\ub294&quot; \uc2ec\ub9ac\uc801 \ud568\uc815\uc5d0 \ube60\uc9c0\uc9c0 \uc54a\uc73c\ub824\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 2026\ub144 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c\uc758 \ud5a5\ubc29\uc744 \uacb0\uc815\uc9d3\ub294 2026\ub144 3\uc6d4\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uc2e4\ud589 \uacc4\ud68d\uc744 \uc138\uc6cc\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_1_0203_%E2%80%93_0803_Giai_doan_Khoa_so_%E2%80%93_Xay_dung_mong\"><\/span><b>1\uc8fc\ucc28 (3\uc6d4 2\uc77c ~ 3\uc6d4 8\uc77c): \ub9c8\ubb34\ub9ac \ub2e8\uacc4 \u2013 \uae30\ucd08 \uacf5\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ubc88 \uc8fc\ub294 \uae30\uc900 \ub370\uc774\ud130\ub97c \ud655\uc815\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc8fc\uc785\ub2c8\ub2e4. \uc774\ubc88 \uc8fc \ub370\uc774\ud130\uac00 \uc798\ubabb\ub418\uba74 2026\ub144 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c\uae4c\uc9c0 \uc81c\ucd9c\ub418\ub294 \ubaa8\ub4e0 \uc138\uae08 \ubcf4\uace0\uc11c\uac00 \uc798\ubabb\ub41c \uc815\ubcf4\uac00 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc694 \uacc4\uc815\uc744 \ub300\uc870\ud558\uc2ed\uc2dc\uc624: \ud604\uae08 \uc794\uc561, \uc740\ud589 \uc608\uae08(\uc740\ud589 \uba85\uc138\uc11c \ud655\uc778), \ub9e4\uc785\/\ub9e4\ucd9c \uacc4\uc815(\ucc44\ubb34 \ud655\uc778\uc11c \ud655\uc778)\uc744 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \ubc0f \uc790\uc0b0 \uac80\ud1a0: \uc7ac\uace0 \uc218\uce58, \uacf5\uad6c \ubc0f \uc7a5\ube44 \ubc30\ubd84\ud45c, \uace0\uc815 \uc790\uc0b0 \uac10\uac00\uc0c1\uac01\uc744 \ud655\uc815\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> \uc774\ubc88 \uc8fc\uc5d0\ub294 \ud574\ub2f9 \uc0ac\uc5c5\uccb4\uac00 \ubc95\ub839 90\/2025\uc5d0 \ub530\ub978 \uc758\ubb34 \uac10\uc0ac \ub300\uc0c1\uc778\uc9c0 \uc5ec\ubd80\ub97c \uacb0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \ub9cc\uc57d \uadf8\ub807\ub2e4\uba74, \uacc4\uc57d\uc744 \uccb4\uacb0\ud574\uc57c \ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc2ec\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> 3\uc6d4 31\uc77c \uc774\uc804\uc5d0 \ubcf4\uace0\uc11c\ub97c \ubc1c\ud45c\ud560 \uc218 \uc788\ub3c4\ub85d \uc989\uc2dc \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_2_0903_%E2%80%93_1503_Hoan_thien_BCTC_va_To_khai_thang_022026\"><\/span><b>2\uc8fc\ucc28 (3\uc6d4 9\uc77c ~ 3\uc6d4 15\uc77c): 2026\ub144 2\uc6d4 \uc7ac\ubb34\uc81c\ud45c \ubc0f \uc138\uae08 \uc2e0\uace0\uc11c \uc791\uc131\uc744 \uc644\ub8cc\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc5f0\ub840 \uc815\uc0b0\uc5d0 \uc9d1\uc911\ud558\ub294 \ub3d9\uc548, \uc815\uae30\uc801\uc73c\ub85c \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc138\uae08 \uc758\ubb34\ub97c \uc78a\uc9c0 \ub9c8\uc138\uc694.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \ucd08\uc548 \uc791\uc131: \uc218\uc815 \ubd84\uac1c \ubc0f \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc0c1\uc138 \uc8fc\uc11d \uc791\uc131.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2\uc6d4 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c: \uaddc\uc815\uc5d0 \ub530\ub974\uba74 2\uc6d4 \ubd80\uac00\uac00\uce58\uc138 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 3\uc6d4 20\uc77c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_3_1603_%E2%80%93_2203_Giai_doan_%E2%80%9CChay_han%E2%80%9D_dinh_ky\"><\/span><b>3\uc8fc\ucc28 (3\uc6d4 16\uc77c \u2013 3\uc6d4 22\uc77c): \uc8fc\uae30\uc801\uc778 &quot;\ub9c8\uac10\uc77c \ub9c8\uac10 \uc784\ubc15&quot; \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ubc88 \uc8fc\uc5d0\ub294 3\uc6d4 20\uc77c\uc5d0 \ud2b9\ud788 \uc8fc\ubaa9\ud574 \uc8fc\uc138\uc694.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\uc6d4 20\uc77c: 2026\ub144 2\uc6d4\ubd84 \uc138\uae08 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \ub0a9\ubd80 \uc548\ub0b4: \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08\uc774 \uc788\ub294 \uacbd\uc6b0 \uc989\uc2dc \ub0a9\ubd80\ud558\uc2ed\uc2dc\uc624. 3\uc6d4 21\uc77c\ubd80\ud130\ub294 \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;\">\ucd5c\uc885 \uc624\ub958 \uac80\ud1a0: 2025\ub144\ub3c4 \uc6d4\ubcc4\/\ubd84\uae30\ubcc4 \uc138\uae08 \uc2e0\uace0\uc11c\uc640 \uc5f0\uac04 \uc138\uae08 \uc2e0\uace0\uc11c \uc791\uc131\uc744 \uc704\ud55c \uc7ac\ubb34\uc81c\ud45c \ucd08\uc548\uc758 \uc218\uce58 \uac04\uc758 \uc77c\uad00\uc131\uc744 \ube44\uad50\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_4_2303_%E2%80%93_3103_Ve_dich_an_toan_kip_han_nop_quyet_toan_thue_2026\"><\/span><b>4\uc8fc\ucc28(3\uc6d4 23\uc77c~3\uc6d4 31\uc77c): 2026\ub144\ub3c4 \uc138\uae08 \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc744 \ubb34\uc0ac\ud788 \ub9de\uc774\ud588\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ubc88 \uc8fc\ub294 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc8fc\uac04\uc774\ubbc0\ub85c \uae30\uc5c5\ub4e4\uc740 \uac01\ubcc4\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\uc6d4 23\uc77c~25\uc77c: \uc7ac\ubb34\uc81c\ud45c \ubc0f \ubc95\uc778\uc138\u00b7\uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c \uc81c\ucd9c\uc744 \uc6b0\uc120\uc801\uc73c\ub85c \ucc98\ub9ac\ud558\uc138\uc694. 3\uc6d4 30\uc77c\uc774\ub098 31\uc77c\uae4c\uc9c0 \uae30\ub2e4\ub838\ub2e4\uac00 &quot;\uc81c\ucd9c&quot; \ubc84\ud2bc\uc744 \ub204\ub974\uc9c0 \ub9c8\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubb38\uc11c \ubcf4\uad00: \uc138\ubb34 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uc138\uae08 \uc2e0\uace0\uc11c \uc811\uc218 \uc2b9\uc778 \ud1b5\uc9c0\ub97c \ubc1b\uc740 \ud6c4, \uad00\ub828 \uc11c\ub958\ub97c \ucd9c\ub825\ud558\uace0 \uc11c\uba85 \ubc0f \ub0a0\uc778\uc744 \ud55c \ub2e4\uc74c, XML \ud30c\uc77c\uc744 \uc548\uc804\ud558\uac8c \ubcf4\uad00\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hau_qua_khi_bo_lo_han_nop_quyet_toan_thue_2026\"><\/span><b>2026\ub144 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c\uc744 \ub193\ucce4\uc744 \ub54c\uc758 \uacb0\uacfc.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7651\" aria-describedby=\"caption-attachment-7651\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7651\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026.jpg\" alt=\"R\u1ee7i ro, h\u1eadu qu\u1ea3 khi b\u1ecf l\u1ee1 h\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-hau-qua-khi-bo-lo-han-nop-quyet-toan-thue-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7651\" class=\"wp-caption-text\">2026\ub144 \uc138\uae08 \uc2e0\uace0 \uae30\ud55c\uc744 \ub193\uce60 \uacbd\uc6b0\uc758 \uc704\ud5d8\uacfc \uacb0\uacfc.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ud604\ub300 \uc138\ubb34 \ud589\uc815\uc740 \ube45\ub370\uc774\ud130\uc5d0 \ud06c\uac8c \uc758\uc874\ud569\ub2c8\ub2e4. \ub2e8 \ud558\ub8e8\ub9cc \ub2a6\uc5b4\ub3c4 \uc790\ub3d9\uc73c\ub85c \uacfc\ud0dc\ub8cc \ud1b5\uc9c0\uc11c\uac00 \ubc1c\uc1a1\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_phat_hanh_chinh\"><\/span><b>\ud589\uc815\ucc98\ubc8c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c \uc774\ud6c4\uc5d0 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \uacbd\uc6b0 \ub2e4\uc74c\uacfc \uac19\uc740 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1\uc77c\uc5d0\uc11c 30\uc77c \uc5f0\uccb4 \uc2dc: 200\ub9cc VND\uc5d0\uc11c 500\ub9cc VND\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">31\uc77c\uc5d0\uc11c 60\uc77c \uc5f0\uccb4 \uc2dc: 5,000,000 VND\uc5d0\uc11c 8,000,000 VND\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">61\uc77c\uc5d0\uc11c 90\uc77c \uc5f0\uccb4 \uc2dc: 800\ub9cc VND\uc5d0\uc11c 1,500\ub9cc VND\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;\">\ub0a9\ubd80 \uae30\ud55c\uc774 90\uc77c \uc774\uc0c1 \uacbd\uacfc\ud55c \uacbd\uc6b0 \ucd5c\ub300 2,500\ub9cc VND\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\ud788, \ub0a9\ubd80 \uae30\ud55c\uc774 90\uc77c \uc774\uc0c1 \uacbd\uacfc\ud588\uace0 \ubbf8\ub0a9 \uc138\uae08\uc774 \uc788\ub294 \uacbd\uc6b0, \uc774\ub294 &quot;\ud0c8\uc138&quot; \ubc94\uc8c4\uc5d0 \ud574\ub2f9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ganh_nang_tien_cham_nop_tien_thue\"><\/span><b>\uc138\uae08 \uc5f0\uccb4\ub8cc \ubd80\ub2f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc740 \ud589\uc815 \ubc8c\uae08 \uc678\uc5d0\ub3c4 \uc5f0\uccb4\ub8cc\uc5d0 \ub300\ud55c \uc774\uc790\ub97c \uc9c0\ubd88\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubbf8\ub0a9 \uc138\uc561 x 0.03% x \ubbf8\ub0a9 \uc77c\uc218.<\/span><\/li>\n<\/ul>\n<p><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> \ucd5c\uc885 \uc815\uc0b0 \ud6c4 \ud68c\uc0ac\ub294 5\uc5b5 VND\uc758 \ucd94\uac00 \ubc95\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4. 2026\ub144 \uc138\uae08 \uc815\uc0b0 \uae30\ud55c\ubcf4\ub2e4 \ub0a9\ubd80\uac00 30\uc77c \uc9c0\uc5f0\ub420 \uacbd\uc6b0, \ucd94\uac00 \uc774\uc790 \uae08\uc561\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c0\ubd88\uc774\uc790 = 500,000 x 0.03% x 30 = 4,500,000 VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc774 \ube44\uc6a9\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Canh_giac_rui_ro_tu_dich_vu_gia_re\"><\/span><b>\uc800\ub834\ud55c \uc11c\ube44\uc2a4\uc640 \uad00\ub828\ub41c \uc704\ud5d8\uc5d0 \uc8fc\uc758\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7650\" aria-describedby=\"caption-attachment-7650\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7650\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem.jpg\" alt=\"C\u1ea3nh b\u00e1o r\u1ee7i ro khi s\u1eed d\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb trong m\u00f9a cao \u0111i\u1ec3m\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-su-dich-vu-gia-re-trong-mua-cao-diem-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7650\" class=\"wp-caption-text\">\uc131\uc218\uae30\uc5d0 \uc800\ub834\ud55c \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc5d0 \ub300\ud574 \uacbd\uace0\ud569\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c\uc744 \uc55e\ub450\uace0 \uc555\ubc15\uc774 \uac00\uc911\ub418\uba74\uc11c, \ud68c\uacc4\uc5d0 \uc775\uc219\ud558\uc9c0 \uc54a\uc740 \ub9ce\uc740 \uc18c\uae30\uc5c5\uc774\ub098 \uc0ac\uc5c5\uc8fc\ub4e4\uc740 \uc18c\uc15c \ubbf8\ub514\uc5b4 \uadf8\ub8f9\uc5d0\uc11c &quot;\uc800\ub834\ud55c&quot; \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uac1c\uc778\uc774\ub098 \ub2e8\uccb4\uc5d0 \uc758\uc874\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ub098\uc911\uc5d0 \uc2ec\uac01\ud55c \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\ub294 \uce58\uba85\uc801\uc778 \uc2e4\uc218\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_dien_don_vi_dich_vu_thieu_chuyen_nghiep_khong_uy_tin\"><\/span><b>\uc804\ubb38\uc131\uc774 \ubd80\uc871\ud558\uace0 \uc2e0\ub8b0\ud560 \uc218 \uc5c6\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc2dd\ubcc4\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc131\uc218\uae30 \ub3d9\uc548 \uc774\ub7ec\ud55c \uc2dc\uc124\ub4e4\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc740 \ud2b9\uc9d5\uc744 \ubcf4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub180\ub77c\uc6b8 \uc815\ub3c4\ub85c \uc800\ub834\ud55c \uac00\uaca9: \uc138\uae08 \uc815\uc0b0 \uc644\ub8cc \ube44\uc6a9\uc774 \uc218\uc2ed\ub9cc \ub3d9\uc5d0\uc11c \ubc31\ub9cc \ub3d9\uc5d0 \ubd88\uacfc\ud569\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc2e4\uc81c\ub85c \uc774 \ube44\uc6a9\uc5d0\ub294 \uc1a1\uc7a5\uacfc \uc11c\ub958\uc758 \uc720\ud6a8\uc131 \uac80\uc99d \uc5c6\uc774 \uae30\ubcf8\uc801\uc778 \ub370\uc774\ud130 \uc785\ub825\ub9cc \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd5c\uc2e0 \uc815\ubcf4 \ubd80\uc871: \uc5f0\ub840 \uac10\uc0ac \ub300\uc0c1 \uae30\uad00\uc744 \uaddc\uc815\ud55c \ubc95\ub839 90\/2025\/ND-CP\uc640 \uac19\uc740 \ucd5c\uc2e0 \ubc95\ub960 \ubb38\uc11c\uc5d0 \ub300\ud55c \uc778\uc2dd\uc774 \ubd80\uc871\ud55c \uac83\uc774 \uc2ec\uac01\ud55c \ubb38\uc81c\uc785\ub2c8\ub2e4. \uac10\uc0ac \ub300\uc0c1\uc5d0\uc11c \uae30\uad00\uc744 \ub204\ub77d\ud560 \uacbd\uc6b0 \ucd94\ud6c4 \ub9c9\ub300\ud55c \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud30c\ud3b8\ud654\ub41c \ud68c\uacc4 \uc2dc\uc2a4\ud15c: \uae30\ub85d\uc5d0\ub294 \uc885\uc885 \uc2e0\uace0 \ub0b4\uc6a9\ub9cc \ud3ec\ud568\ub418\uc5b4 \uc788\uace0, \uc0c1\uc138\ud55c \uc6d0\uc7a5, \ucd1d\uacc4\uc815\uc6d0\uc7a5, \uae09\uc5ec \uae30\ub85d \ub4f1\uc774 \uc804\ud600 \uc5c6\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ton_that_ma_doanh_nghiep_phai_ganh_chiu\"><\/span><b>\uae30\uc5c5\uc774 \uac10\ub2f9\ud574\uc57c \ud558\ub294 \uc190\uc2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uc138\uae08 \uc2e0\uace0 \uae30\uac04\uc5d0 \ube44\uc804\ubb38\uc801\uc778 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uba74 \ub2e4\uc74c\uacfc \uac19\uc740 \ub124 \uac00\uc9c0 \uc2ec\uac01\ud55c \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uc218\uc801 \uac10\uc0ac \ube44\uc6a9 \uc720\ud615: \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \ud544\uc694\ud55c \uc11c\ub958(\uacc4\uc57d\uc11c, \ub0a9\ud488 \ubc0f \uc218\ub839 \uae30\ub85d, \uc9c0\uae09 \uc99d\ube59 \uc11c\ub958) \uc791\uc131 \ubc29\ubc95\uc744 \uc81c\ub300\ub85c \uc548\ub0b4\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc138\ubb34 \ub2f9\uad6d\uc774 3~5\ub144 \ud6c4 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud560 \uacbd\uc6b0, \uccb4\ub0a9 \uc138\uc561\uc774 \uc218\uc2ed\uc5b5 VND\uc5d0 \ub2ec\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub3cc\uc774\ud0ac \uc218 \uc5c6\ub294 \uc2dc\uc2a4\ud15c\uc801 \uc624\ub958: 2025\ub144\uc5d0 \ubc1c\uc0dd\ud55c \ud68c\uacc4 \uc624\ub958\uac00 \ubc1c\uacac\ub418\uc9c0 \uc54a\uc73c\uba74 2026\ub144\uacfc 2027\ub144\uc5d0 \ucc28\uc774\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub97c \uc218\uc815(\uc18c\uae09 \uc870\uc815)\ud558\ub294 \uac83\uc740 \ub9e4\uc6b0 \ubcf5\uc7a1\ud558\uace0 \ube44\uc6a9\uc774 \ub9ce\uc774 \ub4e4 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub300\ub9ac\uc778\uc758 \ubc95\uc801 \ucc45\uc784: \uc138\ubb34 \ub2f9\uad6d\uc740 \uc11c\uba85\ub41c \uc11c\ub958\ub97c \uadfc\uac70\ub85c \uc5c5\ubb34\ub97c \ucc98\ub9ac\ud569\ub2c8\ub2e4. \uc911\ub300\ud55c \uc704\ubc18 \ud589\uc704(\uc608: \ubd88\ubc95 \uc1a1\uc7a5 \uc0ac\uc6a9)\uac00 \ubc1c\uc0dd\ud560 \uacbd\uc6b0, \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790\ub294 \ucc45\uc784\uc744 \ud68c\ud53c\ud558\ub294 \ubc18\uba74, \ub300\ub9ac\uc778\uc740 \ubc8c\uae08\ud615\uc740 \ubb3c\ub860 \ud615\uc0ac \ucc45\uc784\uae4c\uc9c0 \uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \uc190\uc2e4: \ub9ce\uc740 \uacbd\uc6b0, \uac1c\ubcc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uc791\uc5c5\uc744 \uc644\ub8cc\ud558\uace0 PDF \ud30c\uc77c\ub9cc \uc81c\uacf5\ud558\uba74\uc11c \uc6d0\ubcf8 \ud30c\uc77c(Excel, \uae30\ud0c0 \uc18c\ud504\ud2b8\uc6e8\uc5b4)\uc744 \uc81c\uacf5\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc774 \ubcc0\uacbd \uc0ac\ud56d\uc744 \uc801\uc6a9\ud558\uac70\ub098 \uc791\uc5c5\uc744 \uac80\ud1a0\ud574\uc57c \ud560 \ub54c\ucbe4\uc774\uba74, \uc81c\uacf5\uc5c5\uccb4\ub294 \uc774\ubbf8 \uc5f0\ub77d\uc744 \ub04a\uc740 \uc0c1\ud0dc\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\uc804\ubb38 \uc138\uae08 \uc815\uc0b0 \uc11c\ube44\uc2a4<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Chien_luoc_toi_uu_hoa_thue_truoc_han_nop_quyet_toan_thue_2026\"><\/span><b>2026\ub144 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c \uc804\uc5d0 \uc138\uae08\uc744 \ucd5c\uc801\ud654\ud558\ub294 \uc804\ub7b5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uae30\ud55c \ub0b4\uc5d0 \uc81c\ucd9c\ud558\ub294 \uac83\uc774 \uc758\ubb34 \uc774\ud589\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud68c\uc0ac\uc758 \uc7ac\uc815\uc744 \ubcf4\ud638\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub418\ub3c4\ub85d \ud558\ub824\uba74 \uae30\uc5c5\uc740 \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc785\ub825 \uc1a1\uc7a5\uc744 \uc0ac\uc804\uc5d0 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624. \uad6d\uc138\uccad\uc5d0\uc11c \uc81c\uacf5\ud558\ub294 \ub3c4\uad6c\ub97c \uc0ac\uc6a9\ud558\uc5ec \ud310\ub9e4\uc790\uc758 \uc601\uc5c5 \uc0c1\ud0dc\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624. \uc7a0\uc801\ud588\uac70\ub098 \uc77c\uc2dc\uc801\uc73c\ub85c \uc601\uc5c5\uc744 \uc911\ub2e8\ud55c \uc5c5\uccb4\uc758 \uc1a1\uc7a5\uc740 \uc808\ub300 \ubc1b\uc9c0 \ub9c8\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae09\uc5ec \ubc0f \ubcf4\ub108\uc2a4\uc5d0 \ub300\ud55c \uc5c4\uaca9\ud55c \uaddc\uc815\uc744 \ub9c8\ub828\ud558\uc2ed\uc2dc\uc624. \uac1c\uc778 \uc18c\ub4dd\uc138\ub294 2026\ub144 \uc138\ubb34\uc870\uc0ac\uc758 \uc8fc\uc694 \ucd08\uc810\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4. \uc9c1\uc6d0\uc758 \ubaa8\ub4e0 \uacbd\ube44\ub294 \uadfc\ub85c\uacc4\uc57d\uc11c\uc640 \uc7ac\uc815 \uaddc\uc815\uc5d0 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub9ac\uc801\uc778 \uacbd\ube44\ub85c \uc778\uc815\ub418\uc5b4 \uac1c\uc778 \uc18c\ub4dd\uc138 \ubd80\uacfc \ub300\uc0c1\uc774 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc801\uc73c\ub85c \ub4f1\ub85d\ub41c \uc11c\ube44\uc2a4 \ud68c\uc0ac\uc640\uc758 \ud611\ub825: \uc7ac\ubb34\ubd80\uc758 \ud5c8\uac00\ub97c \ubc1b\uc544 \uc138\ubb34 \uc808\ucc28 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uc804\ubb38 \uc790\uaca9\uc99d \uc18c\uc9c0 \uc5c5\uccb4\ub294 \uace0\uac1d\uc5d0\uac8c \ub354 \ud070 \ucc45\uc784\uac10\uacfc \uc704\ud5d8 \ubcf4\uc7a5\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uacf5\uc778\ud68c\uacc4\uc0ac(CPA, \uac10\uc0ac) \ubc0f \uacf5\uc778\ud68c\uacc4\uc0ac(ACCA, \ud68c\uacc4) \uc790\uaca9\uc99d\uc744 \ubcf4\uc720\ud55c \ud300\uc740 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc2e0\ub8b0\uc640 \ud488\uc9c8\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uae30\uc220 \ud65c\uc6a9: \uc138\ubb34 \ub2f9\uad6d\uc758 \uc804\uc790 \uc138\uae08\uacc4\uc0b0\uc11c \uc2dc\uc2a4\ud15c\uacfc \uc790\ub3d9\uc73c\ub85c \uc5f0\ub3d9\ub418\ub294 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \ub3c4\uc785\ud558\uc5ec \uc778\uc801 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\uc790\uc138\ud55c \ub0b4\uc6a9\uc744 \ud655\uc778\ud558\uc138\uc694:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-dich-vu\/\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \ud68c\uacc4\uc640 \uc0ac\ub0b4 \ud68c\uacc4\uc758 \uc7a5\ub2e8\uc810.<\/span><\/a><\/p><\/blockquote>\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;\">2025\ub144\ub3c4 \uc138\uae08 \uc815\uc0b0\uc740 \uc9d1\uc911\uc801\uc778 \ub178\ub825\uacfc \ubc95\ub960\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc774\ud574\ub97c \uc694\uad6c\ud558\ub294 \uc7a5\uae30\uc801\uc778 \uacfc\uc815\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc758 \uacbd\uc6b0 3\uc6d4 31\uc77c, \uac1c\uc778\uc758 \uacbd\uc6b0 4\uc6d4 30\uc77c\uc778 2026\ub144\ub3c4 \uc138\uae08 \uc815\uc0b0 \ub9c8\uac10\uc77c\uc744 \uc219\uc9c0\ud558\ub294 \uac83\uc740 \ucd5c\uc18c\ud55c\uc758 \ud544\uc218 \uc694\uac74\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774 \uacfc\uc815\uc744 \uc548\uc804\ud558\uac8c \uc9c4\ud589\ud558\uae30 \uc704\ud574\uc11c\ub294 \uae30\uc5c5\uc740 \ubc95\ub839 90\/2025\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \uac10\uc0ac \uaddc\uc815\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc800\ub834\ud558\uace0 \uc2e0\ub8b0\ud560 \uc218 \uc5c6\ub294 \uc11c\ube44\uc2a4\uc5d0 \ud604\ud639\ub418\uc9c0 \uc54a\ub3c4\ub85d \uc8fc\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0 \uc2dc\uc98c\uc744 \uc644\ubcbd\ud55c \uc790\uc2e0\uac10\uacfc \ub9c8\uc74c\uc758 \ud3c9\ud654\ub97c \uac00\uc9c0\uace0 \uc9c4\ud589\ud558\ub824\uba74 \uc9c0\uae08\ubd80\ud130 1\uc8fc\ucc28 \uacc4\ud68d\uc744 \uc138\uc6b0\uc138\uc694!<\/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 n\u0103m 2026, c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n cho k\u1ef3 t\u00ednh thu\u1ebf 2025 tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p h\u01a1n bao gi\u1edd h\u1ebft. S\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 quy tr\u00ecnh si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111ang \u0111\u1eb7t ra th\u00e1ch th\u1ee9c l\u1edbn cho [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7649,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7648","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\/7648","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=7648"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7648\/revisions"}],"predecessor-version":[{"id":7696,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7648\/revisions\/7696"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7649"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}