{"id":8110,"date":"2026-04-05T19:48:37","date_gmt":"2026-04-06T02:48:37","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8110"},"modified":"2026-04-08T14:09:31","modified_gmt":"2026-04-08T07:09:31","slug":"cong-van-1376-tcs10-qldn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1376-tcs10-qldn\/","title":{"rendered":"\uacf5\uc2dd \ubb38\uc11c 1376\/TCS10-QLDN: 3\uac1c\uc6d4 \ubbf8\ub9cc\uc758 \ubc95\uc778 \uc18c\ub4dd\uc138 \uae30\uac04 \ud1b5\ud569\uc740 2025\ub144\ubd80\ud130 \uc911\ub2e8\ub429\ub2c8\ub2e4."},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-1376-tcs10-qldn-2026-cua-thue-tinh-vinh-long-ve-tra-loi-chinh-sach-thue-430604-d6.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">C\u00f4ng v\u0103n 1376\/TCS10-QLDN<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> do Thu\u1ebf t\u1ec9nh V\u0129nh Long ban h\u00e0nh ng\u00e0y 31\/03\/2026 \u0111ang thu h\u00fat s\u1ef1 quan t\u00e2m \u0111\u1eb7c bi\u1ec7t c\u1ee7a gi\u1edbi k\u1ebf to\u00e1n v\u00e0 c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p. N\u1ed9i dung quan tr\u1ecdng nh\u1ea5t c\u1ee7a v\u0103n b\u1ea3n n\u00e0y l\u00e0 vi\u1ec7c ch\u1ea5m d\u1ee9t ho\u00e0n to\u00e0n c\u01a1 ch\u1ebf g\u1ed9p k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 th\u1eddi gian d\u01b0\u1edbi 03 th\u00e1ng v\u00e0o k\u1ef3 thu\u1ebf ti\u1ebfp theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=174750\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c doanh nghi\u1ec7p ph\u00e1t sinh k\u1ef3 thu\u1ebf cu\u1ed1i c\u00f9ng d\u01b0\u1edbi 03 th\u00e1ng \u0111\u01b0\u1ee3c ph\u00e9p c\u1ed9ng d\u1ed3n v\u00e0o n\u0103m k\u1ebf ti\u1ebfp ho\u1eb7c n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 quy\u1ebft to\u00e1n. Tuy nhi\u00ean, k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025, quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. \u0110i\u1ec1u \u0111\u00f3 \u0111\u1ed3ng ngh\u0129a m\u1ecdi doanh nghi\u1ec7p, d\u00f9 ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng trong th\u1eddi gian r\u1ea5t ng\u1eafn, v\u1eabn ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ri\u00eang cho k\u1ef3 ph\u00e1t sinh.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1lG8QkB3Mohru8taqNfEJMwp6AVVm8sQz\/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\">  T\u1ea3i File T\u00f3m T\u1eaft <\/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\">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\/cong-van-1376-tcs10-qldn\/#Quy_dinh_moi_ve_ky_tinh_thue_TNDN_tu_nam_2025\" >Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf TNDN t\u1eeb 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\/cong-van-1376-tcs10-qldn\/#Can_cu_phap_ly_lien_quan_den_Cong_van_1376TCS10-QLDN\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 1376\/TCS10-QLDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1376-tcs10-qldn\/#Cong_van_1376TCS10-QLDN_thay_doi_gi_so_voi_truoc_day\" >C\u00f4ng v\u0103n 1376\/TCS10-QLDN thay \u0111\u1ed5i g\u00ec so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1376-tcs10-qldn\/#Doanh_nghiep_thanh_lap_moi_cuoi_nam_2025_can_luu_y_gi\" >Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi cu\u1ed1i n\u0103m 2025 c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1376-tcs10-qldn\/#Truong_hop_giai_the_sap_nhap_chuyen_doi_doanh_nghiep\" >Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1376-tcs10-qldn\/#Huong_dan_ke_khai_theo_Cong_van_1376TCS10-QLDN\" >H\u01b0\u1edbng d\u1eabn k\u00ea khai theo C\u00f4ng v\u0103n 1376\/TCS10-QLDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1376-tcs10-qldn\/#Buoc_1_Xac_dinh_chinh_xac_thoi_gian_hoat_dong\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1376-tcs10-qldn\/#Buoc_2_Lap_bao_cao_tai_chinh_rieng_cho_ky_ngan_han\" >B\u01b0\u1edbc 2: L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang cho k\u1ef3 ng\u1eafn h\u1ea1n<\/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\/cong-van-1376-tcs10-qldn\/#Buoc_3_Ke_khai_quyet_toan_thue_TNDN_doc_lap\" >B\u01b0\u1edbc 3: K\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed9c l\u1eadp<\/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\/cong-van-1376-tcs10-qldn\/#Buoc_4_Nop_ho_so_dien_tu_va_luu_chung_tu\" >B\u01b0\u1edbc 4: N\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed v\u00e0 l\u01b0u ch\u1ee9ng t\u1eeb<\/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\/cong-van-1376-tcs10-qldn\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1376-tcs10-qldn\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1376-tcs10-qldn\/#Giai_dap_thac_mac_quy_dinh_moi_tai_Cong_van_1376TCS10-QLDN\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc quy \u0111\u1ecbnh m\u1edbi t\u1ea1i C\u00f4ng v\u0103n 1376\/TCS10-QLDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1376-tcs10-qldn\/#Doanh_nghiep_thanh_lap_thang_122025_co_bat_buoc_quyet_toan_thue_TNDN_rieng_khong\" >Doanh nghi\u1ec7p th\u00e0nh l\u1eadp th\u00e1ng 12\/2025 c\u00f3 b\u1eaft bu\u1ed9c quy\u1ebft to\u00e1n thu\u1ebf TNDN ri\u00eang kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1376-tcs10-qldn\/#Ky_tinh_thue_duoi_03_thang_co_duoc_gop_sang_nam_2026_neu_chua_phat_sinh_doanh_thu\" >K\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 03 th\u00e1ng c\u00f3 \u0111\u01b0\u1ee3c g\u1ed9p sang n\u0103m 2026 n\u1ebfu ch\u01b0a ph\u00e1t sinh doanh thu?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1376-tcs10-qldn\/#Neu_doanh_nghiep_quen_nop_quyet_toan_cho_ky_ngan_duoi_03_thang_thi_co_bi_phat_khong\" >N\u1ebfu doanh nghi\u1ec7p qu\u00ean n\u1ed9p quy\u1ebft to\u00e1n cho k\u1ef3 ng\u1eafn d\u01b0\u1edbi 03 th\u00e1ng 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-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1376-tcs10-qldn\/#Doanh_nghiep_ap_dung_nam_tai_chinh_khac_nam_duong_lich_co_phai_thuc_hien_theo_Cong_van_1376TCS10-QLDN_khong\" >Doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u00f3 ph\u1ea3i th\u1ef1c hi\u1ec7n theo C\u00f4ng v\u0103n 1376\/TCS10-QLDN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1376-tcs10-qldn\/#Doanh_nghiep_dang_lam_thu_tuc_giai_the_trong_nam_2025_co_duoc_gop_ky_thue_cuoi_vao_nam_truoc_khong\" >Doanh nghi\u1ec7p \u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 trong n\u0103m 2025 c\u00f3 \u0111\u01b0\u1ee3c g\u1ed9p k\u1ef3 thu\u1ebf cu\u1ed1i v\u00e0o n\u0103m tr\u01b0\u1edbc kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_ky_tinh_thue_TNDN_tu_nam_2025\"><\/span><b>Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf TNDN t\u1eeb n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng thay \u0111\u1ed5i \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i C\u00f4ng v\u0103n 1376\/TCS10-QLDN xu\u1ea5t ph\u00e1t t\u1eeb h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. M\u1ee5c ti\u00eau l\u00e0 si\u1ebft ch\u1eb7t vi\u1ec7c qu\u1ea3n l\u00fd, h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng c\u1ed9ng d\u1ed3n s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c n\u0103m t\u00e0i ch\u00ednh v\u00e0 n\u00e2ng cao t\u00ednh minh b\u1ea1ch trong h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, k\u1ef3 t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec k\u1ef3 t\u00ednh thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 t\u1eeb n\u0103m 2025 s\u1ebd kh\u00f4ng c\u00f2n ngo\u1ea1i l\u1ec7 \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ng\u1eafn d\u01b0\u1edbi 03 th\u00e1ng. Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n ri\u00eang cho t\u1eebng k\u1ef3, k\u1ec3 c\u1ea3 khi th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng ch\u1ec9 k\u00e9o d\u00e0i v\u00e0i ng\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_lien_quan_den_Cong_van_1376TCS10-QLDN\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 1376\/TCS10-QLDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i \u0111\u1ed3ng th\u1eddi nhi\u1ec1u v\u0103n b\u1ea3n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 1376\/TCS10-QLDN, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 20\/2026\/TT-BTC ban h\u00e0nh ng\u00e0y 12\/03\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1376\/TCS10-QLDN ng\u00e0y 31\/03\/2026 c\u1ee7a Thu\u1ebf t\u1ec9nh V\u0129nh Long.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3, Th\u00f4ng t\u01b0 20\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n tr\u1ef1c ti\u1ebfp b\u00e3i b\u1ecf kho\u1ea3n 3 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy \u0111\u1ecbnh t\u1eebng cho ph\u00e9p g\u1ed9p k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean ho\u1eb7c cu\u1ed1i c\u00f9ng d\u01b0\u1edbi 03 th\u00e1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_1376TCS10-QLDN_thay_doi_gi_so_voi_truoc_day\"><\/span><b>C\u00f4ng v\u0103n 1376\/TCS10-QLDN thay \u0111\u1ed5i g\u00ec so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8113\" aria-describedby=\"caption-attachment-8113\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8113\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-diem-thay-doi-tai-Cong-van-1376_TCS10-QLDN.jpg\" alt=\"Nh\u1eefng \u0111i\u1ec3m thay \u0111\u1ed5i t\u1ea1i C\u00f4ng v\u0103n 1376\/TCS10-QLDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-diem-thay-doi-tai-Cong-van-1376_TCS10-QLDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-diem-thay-doi-tai-Cong-van-1376_TCS10-QLDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-diem-thay-doi-tai-Cong-van-1376_TCS10-QLDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-diem-thay-doi-tai-Cong-van-1376_TCS10-QLDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-diem-thay-doi-tai-Cong-van-1376_TCS10-QLDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8113\" class=\"wp-caption-text\">Nh\u1eefng \u0111i\u1ec3m thay \u0111\u1ed5i t\u1ea1i C\u00f4ng v\u0103n 1376\/TCS10-QLDN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u0103m 2025, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u00e0o cu\u1ed1i n\u0103m th\u01b0\u1eddng kh\u00f4ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang n\u1ebfu th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng. Thay v\u00e0o \u0111\u00f3, s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m ti\u1ebfp theo \u0111\u1ec3 quy\u1ebft to\u00e1n chung.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, theo C\u00f4ng v\u0103n 1376\/TCS10-QLDN, c\u00e1ch x\u1eed l\u00fd n\u00e0y \u0111\u00e3 ch\u00ednh th\u1ee9c b\u1ecb lo\u1ea1i b\u1ecf. T\u1eeb nay:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ed9ng g\u1ed9p k\u1ef3 thu\u1ebf d\u01b0\u1edbi 03 th\u00e1ng v\u00e0o n\u0103m sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng c\u1ee7a doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, s\u00e1p nh\u1eadp ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i v\u00e0o k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed7i k\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec1u ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n ri\u00eang.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y y\u00eau c\u1ea7u k\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i ch\u00ednh x\u00e1c th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c thay \u0111\u1ed5i lo\u1ea1i h\u00ecnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thanh_lap_moi_cuoi_nam_2025_can_luu_y_gi\"><\/span><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi cu\u1ed1i n\u0103m 2025 c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8112\" aria-describedby=\"caption-attachment-8112\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8112\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-thanh-lap-moi-cuoi-nam-2025-can-luu-y-diem-thay-doi-tai-Cong-van-1376_TCS10-QLDN.jpg\" alt=\"Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi cu\u1ed1i n\u0103m 2025 c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec3m thay \u0111\u1ed5i t\u1ea1i C\u00f4ng v\u0103n 1376\/TCS10-QLDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-thanh-lap-moi-cuoi-nam-2025-can-luu-y-diem-thay-doi-tai-Cong-van-1376_TCS10-QLDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-thanh-lap-moi-cuoi-nam-2025-can-luu-y-diem-thay-doi-tai-Cong-van-1376_TCS10-QLDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-thanh-lap-moi-cuoi-nam-2025-can-luu-y-diem-thay-doi-tai-Cong-van-1376_TCS10-QLDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-thanh-lap-moi-cuoi-nam-2025-can-luu-y-diem-thay-doi-tai-Cong-van-1376_TCS10-QLDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-thanh-lap-moi-cuoi-nam-2025-can-luu-y-diem-thay-doi-tai-Cong-van-1376_TCS10-QLDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8112\" class=\"wp-caption-text\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi cu\u1ed1i n\u0103m 2025 c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec3m thay \u0111\u1ed5i t\u1ea1i C\u00f4ng v\u0103n 1376\/TCS10-QLDN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 1376\/TCS10-QLDN, nh\u1eefng doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh trong kho\u1ea3ng t\u1eeb 01\/10\/2025 \u0111\u1ebfn 31\/12\/2025 v\u1eabn ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN ri\u00eang cho n\u0103m 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p th\u00e0nh l\u1eadp ng\u00e0y 15\/11\/2025 v\u00e0 ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng trong 46 ng\u00e0y v\u1eabn ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho giai \u0111o\u1ea1n t\u1eeb 15\/11\/2025 \u0111\u1ebfn 31\/12\/2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu 03\/TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb 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;\">Nh\u01b0 v\u1eady, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 xin chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u n\u00e0y sang n\u0103m 2026 nh\u01b0 tr\u01b0\u1edbc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_giai_the_sap_nhap_chuyen_doi_doanh_nghiep\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, c\u00e1c tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i c\u1ea5u tr\u00fac doanh nghi\u1ec7p c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n ri\u00eang cho k\u1ef3 cu\u1ed1i c\u00f9ng.<\/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;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p bi\u1ebfn \u0111\u1ed9ng doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trong v\u00f2ng 45 ng\u00e0y.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngay doanh nghi\u1ec7p c\u0169 ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trong v\u00f2ng 45 ng\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y \u0111\u0103ng k\u00fd doanh nghi\u1ec7p m\u1edbi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trong v\u00f2ng 45 ng\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chia, t\u00e1ch doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y ph\u00e1p nh\u00e2n c\u0169 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trong v\u00f2ng 45 ng\u00e0y<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu doanh nghi\u1ec7p n\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo c\u00e1c m\u1ed1c tr\u00ean, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_theo_Cong_van_1376TCS10-QLDN\"><\/span><b>H\u01b0\u1edbng d\u1eabn k\u00ea khai theo C\u00f4ng v\u0103n 1376\/TCS10-QLDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh sai s\u00f3t khi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u00ean th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_chinh_xac_thoi_gian_hoat_dong\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n ki\u1ec3m tra ng\u00e0y ghi tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 ho\u1eb7c h\u1ed3 s\u01a1 chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Lap_bao_cao_tai_chinh_rieng_cho_ky_ngan_han\"><\/span><b>B\u01b0\u1edbc 2: L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang cho k\u1ef3 ng\u1eafn h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngay c\u1ea3 khi doanh nghi\u1ec7p ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng, v\u1eabn ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo m\u1eabu m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 20\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Ke_khai_quyet_toan_thue_TNDN_doc_lap\"><\/span><b>B\u01b0\u1edbc 3: K\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu, chi ph\u00ed, l\u00e3i l\u1ed7 c\u1ee7a k\u1ef3 ng\u1eafn h\u1ea1n ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai ri\u00eang tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n m\u1eabu 03\/TNDN. Kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 li\u1ec7u sang k\u1ef3 k\u1ebf ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Nop_ho_so_dien_tu_va_luu_chung_tu\"><\/span><b>B\u01b0\u1edbc 4: N\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed v\u00e0 l\u01b0u ch\u1ee9ng t\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t k\u00ea khai, doanh nghi\u1ec7p c\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed, \u0111\u1ed3ng th\u1eddi l\u01b0u l\u1ea1i bi\u00ean nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu ho\u1eb7c thanh tra thu\u1ebf sau n\u00e0y.<\/span><\/p>\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;\">C\u00f4ng v\u0103n 1376\/TCS10-QLDN \u0111\u00e1nh d\u1ea5u s\u1ef1 thay \u0111\u1ed5i l\u1edbn trong c\u00e1ch x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2025. Vi\u1ec7c kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c g\u1ed9p k\u1ef3 thu\u1ebf d\u01b0\u1edbi 03 th\u00e1ng s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, s\u00e1p nh\u1eadp ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n k\u1ecbp th\u1eddi \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n h\u1ed7 tr\u1ee3 x\u1eed l\u00fd h\u1ed3 s\u01a1 theo \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi, tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian, h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 y\u00eau c\u1ea7u t\u1ea1i C\u00f4ng v\u0103n 1376\/TCS10-QLDN.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><strong>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\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><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, 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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_quy_dinh_moi_tai_Cong_van_1376TCS10-QLDN\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc quy \u0111\u1ecbnh m\u1edbi t\u1ea1i C\u00f4ng v\u0103n 1376\/TCS10-QLDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thanh_lap_thang_122025_co_bat_buoc_quyet_toan_thue_TNDN_rieng_khong\"><\/span>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp th\u00e1ng 12\/2025 c\u00f3 b\u1eaft bu\u1ed9c quy\u1ebft to\u00e1n thu\u1ebf TNDN ri\u00eang 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. Theo C\u00f4ng v\u0103n 1376\/TCS10-QLDN, doanh nghi\u1ec7p th\u00e0nh l\u1eadp trong th\u00e1ng 12\/2025 v\u1eabn ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN ri\u00eang cho kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2025, d\u00f9 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng ch\u1ec9 v\u00e0i ng\u00e0y.                    <\/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=\"Ky_tinh_thue_duoi_03_thang_co_duoc_gop_sang_nam_2026_neu_chua_phat_sinh_doanh_thu\"><\/span>K\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 03 th\u00e1ng c\u00f3 \u0111\u01b0\u1ee3c g\u1ed9p sang n\u0103m 2026 n\u1ebfu ch\u01b0a ph\u00e1t sinh doanh thu?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Quy \u0111\u1ecbnh m\u1edbi \u0111\u00e3 b\u00e3i b\u1ecf ho\u00e0n to\u00e0n c\u01a1 ch\u1ebf g\u1ed9p k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 03 th\u00e1ng sang n\u0103m ti\u1ebfp theo. K\u1ec3 c\u1ea3 khi doanh nghi\u1ec7p ch\u01b0a ph\u00e1t sinh doanh thu, ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ec9 m\u1edbi ph\u00e1t sinh chi ph\u00ed ban \u0111\u1ea7u, v\u1eabn ph\u1ea3i k\u00ea khai quy\u1ebft to\u00e1n \u0111\u1ed9c l\u1eadp cho k\u1ef3 thu\u1ebf n\u0103m 2025.                    <\/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=\"Neu_doanh_nghiep_quen_nop_quyet_toan_cho_ky_ngan_duoi_03_thang_thi_co_bi_phat_khong\"><\/span>N\u1ebfu doanh nghi\u1ec7p qu\u00ean n\u1ed9p quy\u1ebft to\u00e1n cho k\u1ef3 ng\u1eafn d\u01b0\u1edbi 03 th\u00e1ng 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. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p ho\u1eb7c n\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP. M\u1ee9c ph\u1ea1t ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb y\u00eau c\u1ea7u n\u1ed9p b\u1ed5 sung h\u1ed3 s\u01a1 v\u00e0 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan 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=\"Doanh_nghiep_ap_dung_nam_tai_chinh_khac_nam_duong_lich_co_phai_thuc_hien_theo_Cong_van_1376TCS10-QLDN_khong\"><\/span>Doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u00f3 ph\u1ea3i th\u1ef1c hi\u1ec7n theo C\u00f4ng v\u0103n 1376\/TCS10-QLDN 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. C\u00f4ng v\u0103n 1376\/TCS10-QLDN v\u1eabn \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u0103ng k\u00fd, nh\u01b0ng n\u1ebfu ph\u00e1t sinh k\u1ef3 \u0111\u1ea7u ho\u1eb7c k\u1ef3 cu\u1ed1i d\u01b0\u1edbi 03 th\u00e1ng th\u00ec doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp quy\u1ebft to\u00e1n ri\u00eang, kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.                    <\/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=\"Doanh_nghiep_dang_lam_thu_tuc_giai_the_trong_nam_2025_co_duoc_gop_ky_thue_cuoi_vao_nam_truoc_khong\"><\/span>Doanh nghi\u1ec7p \u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 trong n\u0103m 2025 c\u00f3 \u0111\u01b0\u1ee3c g\u1ed9p k\u1ef3 thu\u1ebf cu\u1ed1i v\u00e0o n\u0103m tr\u01b0\u1edbc kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Theo C\u00f4ng v\u0103n 1376\/TCS10-QLDN, doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chia t\u00e1ch, s\u00e1p nh\u1eadp ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n ri\u00eang cho k\u1ef3 cu\u1ed1i c\u00f9ng. H\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p trong v\u00f2ng 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh quy\u1ebft \u0111\u1ecbnh ho\u1eb7c s\u1ef1 ki\u1ec7n ph\u00e1p l\u00fd.                    <\/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\": \"Doanh nghi\u1ec7p th\u00e0nh l\u1eadp th\u00e1ng 12\/2025 c\u00f3 b\u1eaft bu\u1ed9c quy\u1ebft to\u00e1n thu\u1ebf TNDN ri\u00eang 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. 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N\u1ed9i dung quan tr\u1ecdng nh\u1ea5t c\u1ee7a v\u0103n b\u1ea3n n\u00e0y l\u00e0 vi\u1ec7c ch\u1ea5m d\u1ee9t ho\u00e0n to\u00e0n c\u01a1 ch\u1ebf g\u1ed9p k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8111,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8110","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\/8110","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=8110"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8110\/revisions"}],"predecessor-version":[{"id":8134,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8110\/revisions\/8134"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8111"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}