{"id":8020,"date":"2026-03-25T01:36:07","date_gmt":"2026-03-25T08:36:07","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8020"},"modified":"2026-03-25T01:36:07","modified_gmt":"2026-03-25T08:36:07","slug":"han-chot-nop-bctc-va-to-khai-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/han-chot-nop-bctc-va-to-khai-quyet-toan-thue\/","title":{"rendered":"\uc7ac\ubb34\uc81c\ud45c \ubc0f \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc744 \uc54c\ub824\ub4dc\ub9bd\ub2c8\ub2e4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf 2026 l\u00e0 th\u00f4ng tin then ch\u1ed1t m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt trong k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2025. Trong b\u1ed1i c\u1ea3nh \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1eeb <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 l\u1ecbch n\u1ed9p quan tr\u1ecdng, ph\u00e2n t\u00edch chi ti\u1ebft t\u1eebng lo\u1ea1i h\u1ed3 s\u01a1 (B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, thu\u1ebf TNDN v\u00e0 thu\u1ebf TNCN) v\u00e0 c\u1eadp nh\u1eadt nh\u1eefng \u0111i\u1ec3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ec3 gi\u00fap k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb, t\u1ed1i \u01b0u quy tr\u00ecnh v\u00e0 \u201cv\u1ec1 \u0111\u00edch\u201d an to\u00e0n tr\u01b0\u1edbc deadline.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/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;\">Toggle<\/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-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Tong_quan_ve_ky_quyet_toan_thue_va_BCTC_nam_2025\" >T\u1ed5ng quan v\u1ec1 k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 BCTC n\u0103m 2025<\/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-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Can_cu_phap_ly_quan_trong_Hieu_dung_ve_Thong_tu_992025TT-BTC\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng: Hi\u1ec3u \u0111\u00fang v\u1ec1 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/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\/han-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Chi_tiet_thoi_han_nop_Bao_cao_tai_chinh_nam_2025\" >Chi ti\u1ebft th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Doi_voi_doanh_nghiep_ap_dung_nam_tai_chinh_duong_lich\" >\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh d\u01b0\u01a1ng l\u1ecbch<\/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-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Doi_voi_doanh_nghiep_co_nam_tai_chinh_khac_nam_duong_lich\" >\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/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-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Ho_so_BCTC_bao_gom_nhung_gi_theo_Thong_tu_99\" >H\u1ed3 s\u01a1 BCTC bao g\u1ed3m nh\u1eefng g\u00ec theo Th\u00f4ng t\u01b0 99?<\/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-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Han_chot_nop_ho_so_quyet_toan_thue_Thu_nhap_doanh_nghiep\" >H\u1ea1n ch\u00f3t n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p<\/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\/han-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Thoi_han_quyet_toan_thue_Thu_nhap_ca_nhan_nam_2026\" >Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Ca_nhan_uy_quyen_cho_to_chuc_quyet_toan_thay\" >C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c quy\u1ebft to\u00e1n thay<\/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-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Ca_nhan_truc_tiep_quyet_toan_voi_co_quan_thue\" >C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Nhung_diem_moi_can_luu_y_khi_ap_dung_Thong_tu_992025TT-BTC_trong_ky_quyet_toan_nay\" >Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ea7n l\u01b0u \u00fd khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC trong k\u1ef3 quy\u1ebft to\u00e1n n\u00e0y<\/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-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Rui_ro_va_muc_xu_phat_khi_cham_nop_BCTC_va_To_khai_thue\" >R\u1ee7i ro v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi ch\u1eadm n\u1ed9p BCTC v\u00e0 T\u1edd khai thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Bang_tong_hop_han_chot_nop_BCTC_va_to_khai_quyet_toan_thue_2026\" >B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Cach_toi_uu_quy_trinh_quyet_toan_de_khong_bi_tre_han\" >C\u00e1ch t\u1ed1i \u01b0u quy tr\u00ecnh quy\u1ebft to\u00e1n \u0111\u1ec3 kh\u00f4ng b\u1ecb tr\u1ec5 h\u1ea1n<\/a><\/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-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/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-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Cau_hoi_thuong_gap_ve_han_chot_nop_BCTC_va_to_khai_quyet_toan_thue\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Neu_nop_BCTC_tre_nhung_nop_to_khai_quyet_toan_thue_dung_han_thi_co_bi_phat_khong\" >N\u1ebfu n\u1ed9p BCTC tr\u1ec5 nh\u01b0ng n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang h\u1ea1n th\u00ec c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-chot-nop-bctc-va-to-khai-quyet-toan-thue\/#Co_duoc_nop_lai_BCTC_neu_phat_hien_sai_sot_sau_thoi_han_quy_dinh_khong\" >C\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i BCTC n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t sau th\u1eddi h\u1ea1n quy \u0111\u1ecbnh kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_ky_quyet_toan_thue_va_BCTC_nam_2025\"><\/span><b>T\u1ed5ng quan v\u1ec1 k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 BCTC n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2025 (di\u1ec5n ra v\u00e0o \u0111\u1ea7u n\u0103m 2026) \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 m\u1ed9t trong nh\u1eefng k\u1ef3 quy\u1ebft to\u00e1n ph\u1ee9c t\u1ea1p nh\u1ea5t trong th\u1eadp k\u1ef7 qua. L\u00fd do l\u00e0 b\u1edfi \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m giao thoa gi\u1eefa c\u00e1c quy \u0111\u1ecbnh c\u0169 v\u00e0 vi\u1ec7c chu\u1ea9n b\u1ecb cho s\u1ef1 chuy\u1ec3n d\u1ecbch sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u0103m 2026, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o cho n\u0103m t\u00e0i ch\u00ednh 2025. M\u1ecdi sai s\u00f3t trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y v\u1ec1 chi ph\u00ed ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 l\u00e0m gi\u1ea3m \u0111i\u1ec3m t\u00edn nhi\u1ec7m thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb. Vi\u1ec7c hi\u1ec3u r\u00f5 l\u1ed9 tr\u00ecnh th\u1ef1c hi\u1ec7n l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh l\u00e0m vi\u1ec7c c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c c\u00e2n \u0111\u1ed1i s\u1ed1 li\u1ec7u gi\u1eefa hai ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, vi\u1ec7c tham kh\u1ea3o<\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"> <span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/span><\/a><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p c\u1ee7a MAN s\u1ebd gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 an to\u00e0n cho h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quan_trong_Hieu_dung_ve_Thong_tu_992025TT-BTC\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng: Hi\u1ec3u \u0111\u00fang v\u1ec1 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8024\" aria-describedby=\"caption-attachment-8024\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8024\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-quy-dinh-han-chot-nop-BCTC-va-to-khai-quyet-toan-thue.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-quy-dinh-han-chot-nop-BCTC-va-to-khai-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-quy-dinh-han-chot-nop-BCTC-va-to-khai-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-quy-dinh-han-chot-nop-BCTC-va-to-khai-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-quy-dinh-han-chot-nop-BCTC-va-to-khai-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-quy-dinh-han-chot-nop-BCTC-va-to-khai-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8024\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd b\u00e1m s\u00e1t c\u00e1c v\u0103n b\u1ea3n ph\u00e1p quy hi\u1ec7n h\u00e0nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: Thay th\u1ebf cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, \u0111\u00e2y l\u00e0 v\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng \u0111i\u1ec1u ch\u1ec9nh c\u00e1ch ghi ch\u00e9p, h\u1ea1ch to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb n\u0103m 2026. M\u1eb7c d\u00f9 quy\u1ebft to\u00e1n 2025 v\u1eabn d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u c\u0169 nh\u01b0ng c\u00e1ch th\u1ee9c tr\u00ecnh b\u00e0y v\u00e0 n\u1ed9p file d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u00e3 b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n \u0111\u1ecbnh d\u1ea1ng m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=197312\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/span><\/a><span style=\"font-weight: 400;\">: V\u0103n b\u1ea3n ph\u00e1p l\u00fd cao nh\u1ea5t quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n \u2013 &#8220;b\u1ea3ng gi\u00e1&#8221; cho nh\u1eefng sai s\u00f3t v\u1ec1 th\u1eddi gian.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c d\u1eddi h\u1ea1n n\u1ed9p n\u1ebfu tr\u00f9ng ng\u00e0y ngh\u1ec9 l\u1ec5.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh c\u1ed1t l\u00f5i t\u1eeb Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f9ng h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n li\u00ean quan, b\u01b0\u1edbc ti\u1ebfp theo doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m ch\u00ednh l\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u1ed1c th\u1eddi gian th\u1ef1c hi\u1ec7n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u1ea7n chi ti\u1ebft v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) n\u0103m 2025 m\u00e0 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ec3 tr\u00e1nh sai s\u00f3t v\u00e0 ch\u1eadm tr\u1ec5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_thoi_han_nop_Bao_cao_tai_chinh_nam_2025\"><\/span><b>Chi ti\u1ebft th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8023\" aria-describedby=\"caption-attachment-8023\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8023\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Han-chot-nop-BCTC-va-to-khai-quyet-toan-thue.jpg\" alt=\"H\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Han-chot-nop-BCTC-va-to-khai-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Han-chot-nop-BCTC-va-to-khai-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Han-chot-nop-BCTC-va-to-khai-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Han-chot-nop-BCTC-va-to-khai-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Han-chot-nop-BCTC-va-to-khai-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8023\" class=\"wp-caption-text\">H\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 Lu\u1eadt K\u1ebf to\u00e1n, th\u1eddi h\u1ea1n n\u1ed9p BCTC \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_ap_dung_nam_tai_chinh_duong_lich\"><\/span><b>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh d\u01b0\u01a1ng l\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110a s\u1ed1 c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh t\u1eeb 01\/01 \u0111\u1ebfn 31\/12.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u00f3t: Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y c\u1ee5 th\u1ec3 cho n\u0103m 2026: Th\u1ee9 Ba, ng\u00e0y 31\/03\/2026.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_co_nam_tai_chinh_khac_nam_duong_lich\"><\/span><b>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p (th\u01b0\u1eddng l\u00e0 doanh nghi\u1ec7p FDI) ch\u1ecdn n\u0103m t\u00e0i ch\u00ednh kh\u00e1c (v\u00ed d\u1ee5: k\u1ebft th\u00fac v\u00e0o 31\/03, 30\/06 ho\u1eb7c 30\/09).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u00ednh: Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y ch\u1ed1t s\u1ed5 k\u1ebf to\u00e1n n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: N\u1ebfu n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac ng\u00e0y 31\/03\/2026, th\u00ec h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf s\u1ebd l\u00e0 ng\u00e0y 30\/06\/2026.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_BCTC_bao_gom_nhung_gi_theo_Thong_tu_99\"><\/span><b>H\u1ed3 s\u01a1 BCTC bao g\u1ed3m nh\u1eefng g\u00ec theo Th\u00f4ng t\u01b0 99?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9p qua h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed (eTax) v\u00e0 n\u1ed9p cho c\u00e1c c\u01a1 quan li\u00ean quan g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (Thay th\u1ebf t\u00ean g\u1ecdi c\u0169 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Ph\u1ea3i tr\u00ecnh b\u00e0y chi ti\u1ebft c\u00e1c thay \u0111\u1ed5i khi chuy\u1ec3n \u0111\u1ed5i sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 n\u1eafm r\u00f5 chi ti\u1ebft th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025, b\u01b0\u1edbc ti\u1ebfp theo doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd ch\u00ednh l\u00e0 h\u1ea1n ch\u00f3t n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN), m\u1ed9t ngh\u0129a v\u1ee5 quan tr\u1ecdng g\u1eafn li\u1ec1n tr\u1ef1c ti\u1ebfp v\u1edbi k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 r\u1ee7i ro thu\u1ebf n\u1ebfu k\u00ea khai ho\u1eb7c n\u1ed9p ch\u1eadm.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Han_chot_nop_ho_so_quyet_toan_thue_Thu_nhap_doanh_nghiep\"><\/span><b>H\u1ea1n ch\u00f3t n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN l\u00e0 tr\u1ecdng t\u00e2m c\u1ee7a m\u1ecdi k\u1ef3 quy\u1ebft to\u00e1n. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2025 c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed1c th\u1eddi gian: 31\/03\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc t\u1ea1m n\u1ed9p: Doanh nghi\u1ec7p c\u1ea7n nh\u1edb r\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 4 qu\u00fd n\u0103m 2025 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m. N\u1ebfu th\u1ea5p h\u01a1n, doanh nghi\u1ec7p s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p (0.03%\/ng\u00e0y) tr\u00ean s\u1ed1 ti\u1ec1n n\u1ed9p thi\u1ebfu t\u00ednh t\u1eeb ng\u00e0y 01\/02\/2026 (ng\u00e0y k\u1ebf ti\u1ebfp h\u1ea1n ch\u00f3t n\u1ed9p thu\u1ebf Qu\u00fd IV). N\u1ebfu doanh nghi\u1ec7p \u0111ang trong giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n v\u00e0 c\u1ea7n t\u1ed1i \u01b0u s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p, vi\u1ec7c s\u1eed d\u1ee5ng<\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\"> <span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\"> s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u gi\u00fap b\u1ea1n r\u00e0 so\u00e1t l\u1ea1i c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 v\u1edbi thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n c\u1ea7n ti\u1ebfp t\u1ee5c l\u01b0u \u00fd \u0111\u1ebfn m\u1ed9t \u0111\u1ea7u vi\u1ec7c quan tr\u1ecdng kh\u00f4ng k\u00e9m l\u00e0 quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n. N\u1ed9i dung c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t r\u00f5 r\u1ec7t v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng trong n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_quyet_toan_thue_Thu_nhap_ca_nhan_nam_2026\"><\/span><b>Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m nay c\u00f3 s\u1ef1 ph\u00e2n h\u00f3a r\u00f5 r\u1ec7t v\u1ec1 th\u1eddi gian gi\u1eefa t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n \u0111\u1ec3 gi\u1ea3m t\u1ea3i cho h\u1ec7 th\u1ed1ng c\u1ed5ng th\u00f4ng tin thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_uy_quyen_cho_to_chuc_quyet_toan_thay\"><\/span><b>C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c quy\u1ebft to\u00e1n thay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean, ho\u1eb7c c\u00f3 thu nh\u1eadp v\u00e3ng lai m\u1ee9c th\u1ea5p \u0111\u00e3 kh\u1ea5u tr\u1eeb 10%.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u00f3t cho doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1: 31\/03\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u1ed9p t\u1edd khai m\u1eabu 05\/QTT-TNCN k\u00e8m theo c\u00e1c ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN, 05-2\/BK-QTT-TNCN v\u00e0 05-3\/BK-QTT-TNCN.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_truc_tiep_quyet_toan_voi_co_quan_thue\"><\/span><b>C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00e0nh cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u01a1i ho\u1eb7c thu\u1ed9c di\u1ec7n tr\u1ef1c ti\u1ebfp khai thu\u1ebf.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed1c th\u1eddi gian: Do ng\u00e0y 30\/04 v\u00e0 01\/05\/2026 r\u01a1i v\u00e0o ngh\u1ec9 l\u1ec5, n\u00ean h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n) s\u1ebd l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo sau k\u1ef3 ngh\u1ec9 l\u1ec5, t\u1ee9c l\u00e0 04\/05\/2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi n\u1eafm r\u00f5 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2026, doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c \u0111\u1ea3m b\u1ea3o \u0111\u00fang deadline m\u00e0 c\u00f2n c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn c\u00e1c thay \u0111\u1ed5i v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. \u0110\u00e2y ch\u00ednh l\u00e0 y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y h\u1ed3 s\u01a1 trong k\u1ef3 quy\u1ebft to\u00e1n n\u0103m nay theo.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_can_luu_y_khi_ap_dung_Thong_tu_992025TT-BTC_trong_ky_quyet_toan_nay\"><\/span><b>Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ea7n l\u01b0u \u00fd khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC trong k\u1ef3 quy\u1ebft to\u00e1n n\u00e0y<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC mang \u0111\u1ebfn lu\u1ed3ng gi\u00f3 m\u1edbi nh\u01b0ng c\u0169ng \u0111\u1ea7y th\u00e1ch th\u1ee9c. K\u1ebf to\u00e1n c\u1ea7n t\u1eadp trung v\u00e0o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0: T\u1eeb ng\u00e0y 01\/01\/2026, to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch ph\u1ea3i \u0111\u01b0\u1ee3c m\u1edf theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1ee7a Th\u00f4ng t\u01b0 99. Vi\u1ec7c quy\u1ebft to\u00e1n n\u0103m 2025 ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n t\u1ea5t s\u1edbm \u0111\u1ec3 c\u00f3 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 ch\u00ednh x\u00e1c cho n\u0103m 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u XML: T\u1ed5ng c\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u \u0111\u1ecbnh d\u1ea1ng file n\u1ed9p b\u00e1o c\u00e1o ph\u1ea3i tu\u00e2n th\u1ee7 c\u1ea5u tr\u00fac m\u1edbi nh\u1ea5t. H\u00e3y \u0111\u1ea3m b\u1ea3o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u1ee7a b\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt phi\u00ean b\u1ea3n t\u01b0\u01a1ng th\u00edch tr\u01b0\u1edbc khi ch\u1ea1m \u0111\u1ebfn h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thuy\u1ebft minh v\u1ec1 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c: Th\u00f4ng t\u01b0 99 si\u1ebft ch\u1eb7t vi\u1ec7c \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a doanh nghi\u1ec7p, y\u00eau c\u1ea7u k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 b\u1eb1ng ch\u1ee9ng \u0111\u1ecbnh l\u01b0\u1ee3ng c\u1ee5 th\u1ec3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c thay \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 99\/2025\/TT-BTC kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n m\u1edbi, m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t \u0111\u00e1ng ti\u1ebfc trong qu\u00e1 tr\u00ecnh l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1. B\u1edfi ch\u1ec9 c\u1ea7n ch\u1eadm tr\u1ec5 ho\u1eb7c k\u00ea khai kh\u00f4ng ch\u00ednh x\u00e1c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u h\u1ec7 l\u1ee5y nghi\u00eam tr\u1ecdng v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd. V\u1eady c\u1ee5 th\u1ec3 c\u00e1c r\u1ee7i ro v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi ch\u1eadm n\u1ed9p BCTC v\u00e0 t\u1edd khai thu\u1ebf l\u00e0 g\u00ec?<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_va_muc_xu_phat_khi_cham_nop_BCTC_va_To_khai_thue\"><\/span><b>R\u1ee7i ro v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi ch\u1eadm n\u1ed9p BCTC v\u00e0 T\u1edd khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8022\" aria-describedby=\"caption-attachment-8022\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8022\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-va-muc-xu-phat-khi-cham-nop-so-voi-quy-dinh-han-chot-nop-BCTC-va-to-khai-quyet-toan-thue.jpg\" alt=\"R\u1ee7i ro v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi ch\u1eadm n\u1ed9p so v\u1edbi quy \u0111\u1ecbnh h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-va-muc-xu-phat-khi-cham-nop-so-voi-quy-dinh-han-chot-nop-BCTC-va-to-khai-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-va-muc-xu-phat-khi-cham-nop-so-voi-quy-dinh-han-chot-nop-BCTC-va-to-khai-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-va-muc-xu-phat-khi-cham-nop-so-voi-quy-dinh-han-chot-nop-BCTC-va-to-khai-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-va-muc-xu-phat-khi-cham-nop-so-voi-quy-dinh-han-chot-nop-BCTC-va-to-khai-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-va-muc-xu-phat-khi-cham-nop-so-voi-quy-dinh-han-chot-nop-BCTC-va-to-khai-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8022\" class=\"wp-caption-text\">R\u1ee7i ro v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi ch\u1eadm n\u1ed9p so v\u1edbi quy \u0111\u1ecbnh h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eebng \u0111\u1ec3 doanh nghi\u1ec7p r\u01a1i v\u00e0o danh s\u00e1ch &#8220;\u0111en&#8221; c\u1ee7a c\u01a1 quan thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c m\u1ee9c ph\u1ea1t theo quy \u0111\u1ecbnh n\u1ebfu doanh nghi\u1ec7p l\u1ee1 v\u01b0\u1ee3t h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2 &#8211; 5 tri\u1ec7u \u0111\u1ed3ng: N\u1ed9p tr\u1ec5 t\u1eeb 1 \u0111\u1ebfn 30 ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 5 &#8211; 8 tri\u1ec7u \u0111\u1ed3ng: N\u1ed9p tr\u1ec5 t\u1eeb 31 \u0111\u1ebfn 60 ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 8 &#8211; 15 tri\u1ec7u \u0111\u1ed3ng: N\u1ed9p tr\u1ec5 t\u1eeb 61 \u0111\u1ebfn 90 ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 15 &#8211; 25 tri\u1ec7u \u0111\u1ed3ng: N\u1ed9p tr\u1ec5 tr\u00ean 90 ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf: 0.03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 c\u1ea7n tr\u1ec5 m\u1ed9t ng\u00e0y so v\u1edbi h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 m\u1ea5t ti\u1ec1n m\u00e0 c\u00f2n b\u1ecb \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 ph\u00e2n lo\u1ea1i r\u1ee7i ro (h\u1ea1ng tu\u00e2n th\u1ee7) c\u1ee7a c\u01a1 quan Thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_han_chot_nop_BCTC_va_to_khai_quyet_toan_thue_2026\"><\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 l\u1ecbch tr\u00ecnh c\u1ee5 th\u1ec3 d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch (k\u1ebft th\u00fac ng\u00e0y 31\/12\/2025).<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng: <\/b><span style=\"font-weight: 400;\">T\u1ed5ng h\u1ee3p th\u1eddi h\u1ea1n n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i h\u1ed3 s\u01a1\/T\u1edd khai<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf Qu\u00fd IV\/2025 (GTGT, TNCN)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p k\u00ea khai theo qu\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">02\/02\/2026 (Do 31\/01 l\u00e0 th\u1ee9 b\u1ea3y)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">04\/05\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd c\u1ef1c k\u1ef3 quan tr\u1ecdng:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c n\u1eafm v\u1eefng h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c nh\u00e2n s\u1ef1 h\u1ee3p l\u00fd, tr\u00e1nh t\u00ecnh tr\u1ea1ng &#8220;v\u1eaft ch\u00e2n l\u00ean c\u1ed5&#8221; v\u00e0o tu\u1ea7n cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng 3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_toi_uu_quy_trinh_quyet_toan_de_khong_bi_tre_han\"><\/span><b>C\u00e1ch t\u1ed1i \u01b0u quy tr\u00ecnh quy\u1ebft to\u00e1n \u0111\u1ec3 kh\u00f4ng b\u1ecb tr\u1ec5 h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 &#8220;v\u1ec1 \u0111\u00edch&#8221; an to\u00e0n tr\u01b0\u1edbc h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, h\u00e3y \u00e1p d\u1ee5ng quy tr\u00ecnh 4 b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 (Pre-audit): Th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u h\u00e0ng qu\u00fd thay v\u00ec d\u1ed3n v\u00e0o cu\u1ed1i n\u0103m. \u0110i\u1ec1u n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ngay l\u1eadp t\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3: \u0110\u1ea7u t\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 t\u00ednh n\u0103ng t\u1ef1 \u0111\u1ed9ng ki\u1ec3m tra logic gi\u1eefa c\u00e1c t\u1edd khai v\u00e0 BCTC. \u0110i\u1ec1u n\u00e0y gi\u1ea3m thi\u1ec3u 80% sai s\u00f3t c\u01a1 b\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp Checklist th\u1eddi gian: D\u00e1n l\u1ecbch n\u1ed9p thu\u1ebf ngay b\u00e0n l\u00e0m vi\u1ec7c. \u0110\u1eb7t b\u00e1o th\u1ee9c tr\u01b0\u1edbc h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf kho\u1ea3ng 15 ng\u00e0y \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 l\u1ea7n cu\u1ed1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p s\u1edbm, tr\u00e1nh ngh\u1ebdn m\u1ea1ng: H\u00e3y c\u1ed1 g\u1eafng ho\u00e0n t\u1ea5t vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 tr\u01b0\u1edbc ng\u00e0y 25\/03 \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng ngh\u1ebdn m\u1ea1ng h\u1ec7 th\u1ed1ng n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng kho\u1ea3n ph\u1ea1t t\u00e0i ch\u00ednh n\u1eb7ng n\u1ec1 m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng h\u00ecnh \u1ea3nh chuy\u00ean nghi\u1ec7p trong m\u1eaft \u0111\u1ed1i t\u00e1c v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. V\u1edbi nh\u1eefng thay \u0111\u1ed5i s\u00e2u s\u1eafc t\u1eeb Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, s\u1ef1 chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng t\u1eeb s\u1edbm ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 doanh nghi\u1ec7p v\u01b0\u1ee3t qua k\u1ef3 quy\u1ebft to\u00e1n m\u1ed9t c\u00e1ch nh\u1eb9 nh\u00e0ng nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t b\u1edfi:<\/span> <a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean &amp; CEO Man, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_han_chot_nop_BCTC_va_to_khai_quyet_toan_thue\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_nop_BCTC_tre_nhung_nop_to_khai_quyet_toan_thue_dung_han_thi_co_bi_phat_khong\"><\/span>N\u1ebfu n\u1ed9p BCTC tr\u1ec5 nh\u01b0ng n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang h\u1ea1n th\u00ec c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 hai lo\u1ea1i h\u1ed3 s\u01a1 \u0111\u1ed9c l\u1eadp. Doanh nghi\u1ec7p v\u1eabn s\u1ebd b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p BCTC theo Ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u1ec1 k\u1ebf to\u00e1n, m\u1eb7c d\u00f9 \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_duoc_nop_lai_BCTC_neu_phat_hien_sai_sot_sau_thoi_han_quy_dinh_khong\"><\/span>C\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i BCTC n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t sau th\u1eddi h\u1ea1n quy \u0111\u1ecbnh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c n\u1ed9p b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ea5t c\u1ee9 l\u00fac n\u00e0o tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf. Tuy nhi\u00ean, n\u1ebfu n\u1ed9p sau h\u1ea1n ch\u00f3t n\u1ed9p BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 l\u00e0m ph\u00e1t sinh th\u00eam s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i n\u1ed9p th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu n\u1ed9p BCTC tr\u1ec5 nh\u01b0ng n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang h\u1ea1n th\u00ec c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 hai lo\u1ea1i h\u1ed3 s\u01a1 \u0111\u1ed9c l\u1eadp. Doanh nghi\u1ec7p v\u1eabn s\u1ebd b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p BCTC theo Ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u1ec1 k\u1ebf to\u00e1n, m\u1eb7c d\u00f9 \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i BCTC n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t sau th\u1eddi h\u1ea1n quy \u0111\u1ecbnh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c n\u1ed9p b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ea5t c\u1ee9 l\u00fac n\u00e0o tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf. 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Trong b\u1ed1i c\u1ea3nh \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1eeb Th\u00f4ng t\u01b0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8021,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8020","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\/8020","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=8020"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8020\/revisions"}],"predecessor-version":[{"id":8025,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8020\/revisions\/8025"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8021"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}