{"id":9290,"date":"2026-07-21T16:05:49","date_gmt":"2026-07-21T09:05:49","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9290"},"modified":"2026-07-21T16:05:49","modified_gmt":"2026-07-21T09:05:49","slug":"thong-tu-89-2026-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/","title":{"rendered":"Th\u00f4ng t\u01b0 89\/2026\/TT-BTC: Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 30\/06\/2026, B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ngay t\u1eeb ng\u00e0y 01\/07\/2026, do Th\u1ee9 tr\u01b0\u1edfng Cao Anh Tu\u1ea5n k\u00fd ban h\u00e0nh. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n, ch\u1ee7 doanh nghi\u1ec7p hay c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf n\u00e0o c\u0169ng c\u1ea7n n\u1eafm r\u00f5, b\u1edfi n\u00f3 tr\u1ef1c ti\u1ebfp c\u1ee5 th\u1ec3 h\u00f3a hai v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u1ec1n t\u1ea3ng v\u1eeba \u0111\u01b0\u1ee3c ban h\u00e0nh tr\u01b0\u1edbc \u0111\u00f3: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i m\u1ed9t c\u00e1ch d\u1ec5 h\u00ecnh dung, n\u1ebfu Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP l\u00e0 n\u1ec1n t\u1ea3ng quy \u0111\u1ecbnh c\u00e1c nguy\u00ean t\u1eafc l\u1edbn, th\u00ec <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-89-2026-tt-btc-quy-dinh-chi-tiet-luat-quan-ly-thue-va-nghi-dinh-252-2026-nd-cp-440483-d1.html\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh l\u00e0 ph\u1ea7n h\u01b0\u1edbng d\u1eabn th\u1ef1c thi, t\u1eeb c\u00e1ch x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf, n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, cho \u0111\u1ebfn c\u00e1ch th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf. V\u1edbi vai tr\u00f2 \u0111\u00f3, vi\u1ec7c c\u1eadp nh\u1eadt s\u1edbm v\u00e0 hi\u1ec3u \u0111\u00fang tinh th\u1ea7n c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC s\u1ebd gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00e1nh \u0111\u01b0\u1ee3c kh\u00f4ng \u00edt r\u1ee7i ro v\u1ec1 tu\u00e2n th\u1ee7 trong giai \u0111o\u1ea1n chuy\u1ec3n giao ch\u00ednh s\u00e1ch thu\u1ebf hi\u1ec7n nay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n n\u1eafm \u0111\u01b0\u1ee3c to\u00e0n c\u1ea3nh n\u1ed9i dung c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, t\u1eeb ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, \u0111\u1ebfn c\u00e1c quy \u0111\u1ecbnh tr\u1ecdng t\u00e2m v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 khai &#8211; t\u00ednh &#8211; ph\u00e2n b\u1ed5 thu\u1ebf.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Thong_tu_892026TT-BTC_quy_dinh_nhung_noi_dung_gi\" >Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Doi_tuong_ap_dung_cua_Thong_tu_892026TT-BTC\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Mot_so_khai_niem_quan_trong_duoc_giai_thich_trong_Thong_tu_892026TT-BTC\" >M\u1ed9t s\u1ed1 kh\u00e1i ni\u1ec7m quan tr\u1ecdng \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch trong Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Diem_moi_dang_chu_y_trong_Thong_tu_892026TT-BTC_ve_phan_nhom_nguoi_nop_thue\" >\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd trong Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u1ec1 ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/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\/thong-tu-89-2026-2026\/#Giao_dich_dien_tu_trong_quan_ly_thue_theo_Thong_tu_892026TT-BTC\" >Giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Noi_dung_va_nguyen_tac_giao_dich_thue_dien_tu\" >N\u1ed9i dung v\u00e0 nguy\u00ean t\u1eafc giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Xac_nhan_dien_tu_va_thoi_gian_thuc_hien_giao_dich\" >X\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed v\u00e0 th\u1eddi gian th\u1ef1c hi\u1ec7n giao d\u1ecbch<\/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\/thong-tu-89-2026-2026\/#Xu_ly_su_co_ky_thuat_khi_giao_dich_dien_tu\" >X\u1eed l\u00fd s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt khi giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/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\/thong-tu-89-2026-2026\/#To_chuc_cung_cap_dich_vu_T-VAN\" >T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Quy_dinh_ve_khai_thue_tinh_thue_phan_bo_thue_theo_Thong_tu_892026TT-BTC\" >Quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf, t\u00ednh thu\u1ebf, ph\u00e2n b\u1ed5 thu\u1ebf theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Nguyen_tac_chung\" >Nguy\u00ean t\u1eafc chung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Khai_thue_gia_tri_gia_tang\" >Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Khai_thue_tieu_thu_dac_biet\" >Khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Khai_thue_thu_nhap_doanh_nghiep\" >Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Vi_sao_doanh_nghiep_ke_toan_can_cap_nhat_ngay_Thong_tu_892026TT-BTC\" >V\u00ec sao doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt ngay Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Ket_luan_va_khuyen_nghi_khi_ap_dung_Thong_tu_892026TT-BTC\" >K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Cau_hoi_thuong_gap_ve_Thong_tu_892026ND-CP\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 89\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Thong_tu_892026TT-BTC_ap_dung_cho_nhung_doi_tuong_nao\" >Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Doanh_nghiep_co_doanh_thu_bao_nhieu_thi_duoc_khai_thue_GTGT_theo_quy_theo_Thong_tu_892026TT-BTC\" >Doanh nghi\u1ec7p c\u00f3 doanh thu bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c khai thu\u1ebf GTGT theo qu\u00fd theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Viec_lua_chon_khai_thue_GTGT_theo_quy_co_duoc_thay_doi_tuy_y_khong\" >Vi\u1ec7c l\u1ef1a ch\u1ecdn khai thu\u1ebf GTGT theo qu\u00fd c\u00f3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i t\u00f9y \u00fd kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Neu_He_thong_thong_tin_quan_ly_thue_gap_su_co_dung_ngay_cuoi_han_nop_ho_so_thi_xu_ly_the_nao\" >N\u1ebfu H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1 \u0111\u00fang ng\u00e0y cu\u1ed1i h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-89-2026-2026\/#Co_quan_thue_phai_thong_bao_tiep_nhan_ho_so_thue_dien_tu_trong_bao_lau\" >C\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed trong bao l\u00e2u?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_892026TT-BTC_quy_dinh_nhung_noi_dung_gi\"><\/span><b>Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9291\" aria-describedby=\"caption-attachment-9291\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9291\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-89_2026_TT-BTC-nhung-diem-moi-ve-quan-ly-thue.jpg\" alt=\"Th\u00f4ng t\u01b0 89\/2026\/TT-BTC nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-89_2026_TT-BTC-nhung-diem-moi-ve-quan-ly-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-89_2026_TT-BTC-nhung-diem-moi-ve-quan-ly-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-89_2026_TT-BTC-nhung-diem-moi-ve-quan-ly-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-89_2026_TT-BTC-nhung-diem-moi-ve-quan-ly-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-89_2026_TT-BTC-nhung-diem-moi-ve-quan-ly-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9291\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 1 c\u1ee7a v\u0103n b\u1ea3n, ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u01b0\u1ee3c chia th\u00e0nh ba nh\u00f3m n\u1ed9i dung ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Nh\u00f3m th\u1ee9 nh\u1ea5t<\/b><span style=\"font-weight: 400;\">, Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u, kho\u1ea3n, \u0111i\u1ec3m \u0111\u01b0\u1ee3c giao t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, bao g\u1ed3m c\u00e1c n\u1ed9i dung t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 3, kho\u1ea3n 9 \u0110i\u1ec1u 12, kho\u1ea3n 9 \u0110i\u1ec1u 14, kho\u1ea3n 5 \u0110i\u1ec1u 15, kho\u1ea3n 7 \u0110i\u1ec1u 16, kho\u1ea3n 7 \u0110i\u1ec1u 18, kho\u1ea3n 6 \u0110i\u1ec1u 19, kho\u1ea3n 6 \u0110i\u1ec1u 20, kho\u1ea3n 5 \u0110i\u1ec1u 21, kho\u1ea3n 7 \u0110i\u1ec1u 22, kho\u1ea3n 3 \u0110i\u1ec1u 37, \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 38 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 52. \u0110\u00e2y \u0111\u1ec1u l\u00e0 nh\u1eefng \u0111i\u1ec1u kho\u1ea3n li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn khai thu\u1ebf, n\u1ed9p thu\u1ebf, mi\u1ec5n gi\u1ea3m thu\u1ebf v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m \u2013 nh\u1eefng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Nh\u00f3m th\u1ee9 hai<\/b><span style=\"font-weight: 400;\">, Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t lo\u1ea1t \u0111i\u1ec1u kho\u1ea3n \u0111\u01b0\u1ee3c giao t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, tr\u1ea3i d\u00e0i t\u1eeb kho\u1ea3n 10 \u0110i\u1ec1u 12 cho \u0111\u1ebfn \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 65, \u0111\u1ed3ng th\u1eddi ban h\u00e0nh c\u00e1c m\u1eabu v\u0103n b\u1ea3n th\u00f4ng b\u00e1o ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 58 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Vi\u1ec7c chu\u1ea9n h\u00f3a m\u1eabu bi\u1ec3u n\u00e0y gi\u00fap c\u1ea3 c\u01a1 quan thu\u1ebf l\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u0103n c\u1ee9 th\u1ed1ng nh\u1ea5t khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng m\u1ed7i \u0111\u1ecba ph\u01b0\u01a1ng \u00e1p d\u1ee5ng m\u1ed9t ki\u1ec3u m\u1eabu kh\u00e1c nhau.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Nh\u00f3m th\u1ee9 ba<\/b><span style=\"font-weight: 400;\">, v\u00e0 c\u0169ng l\u00e0 ph\u1ea7n c\u00f3 dung l\u01b0\u1ee3ng l\u1edbn nh\u1ea5t, Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh chi ti\u1ebft b\u1ea3y nh\u00f3m n\u1ed9i dung nghi\u1ec7p v\u1ee5 c\u1ed1t l\u00f5i trong qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c; t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c; ph\u00e2n b\u1ed5 thu\u1ebf, kho\u1ea3n thu kh\u00e1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c; gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t; x\u1eed l\u00fd ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf; n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3; khoanh ti\u1ec1n thu\u1ebf n\u1ee3; x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra thu\u1ebf; ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft n\u1ed1i trao \u0111\u1ed5i th\u00f4ng tin, d\u1eef li\u1ec7u gi\u1eefa c\u01a1 quan thu\u1ebf v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, Th\u00f4ng t\u01b0 89\/2026\/TT-BTC bao ph\u1ee7 g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 v\u00f2ng \u0111\u1eddi c\u1ee7a m\u1ed9t ngh\u0129a v\u1ee5 thu\u1ebf, t\u1eeb l\u00fac khai, t\u00ednh, n\u1ed9p cho \u0111\u1ebfn khi \u0111\u01b0\u1ee3c ho\u00e0n, mi\u1ec5n gi\u1ea3m ho\u1eb7c b\u1ecb ki\u1ec3m tra, x\u1eed l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_cua_Thong_tu_892026TT-BTC\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 2, Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u00e1p d\u1ee5ng cho hai nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan theo kho\u1ea3n 4 \u0110i\u1ec1u 2 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, ph\u1ea1m vi t\u00e1c \u0111\u1ed9ng c\u1ee7a v\u0103n b\u1ea3n n\u00e0y kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf, m\u00e0 c\u00f2n m\u1edf r\u1ed9ng t\u1edbi c\u00e1c b\u00ean th\u1ee9 ba tham gia v\u00e0o chu\u1ed7i cung c\u1ea5p d\u1eef li\u1ec7u, d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf, v\u00ed d\u1ee5 t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_khai_niem_quan_trong_duoc_giai_thich_trong_Thong_tu_892026TT-BTC\"><\/span><b>M\u1ed9t s\u1ed1 kh\u00e1i ni\u1ec7m quan tr\u1ecdng \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch trong Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_9294\" aria-describedby=\"caption-attachment-9294\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9294\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Mot-so-khai-niem-quan-trong-duoc-giai-thich-trong-Thong-tu-89_2026_TT-BTC.jpg\" alt=\"M\u1ed9t s\u1ed1 kh\u00e1i ni\u1ec7m quan tr\u1ecdng \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch trong Th\u00f4ng t\u01b0 89\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Mot-so-khai-niem-quan-trong-duoc-giai-thich-trong-Thong-tu-89_2026_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Mot-so-khai-niem-quan-trong-duoc-giai-thich-trong-Thong-tu-89_2026_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Mot-so-khai-niem-quan-trong-duoc-giai-thich-trong-Thong-tu-89_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Mot-so-khai-niem-quan-trong-duoc-giai-thich-trong-Thong-tu-89_2026_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Mot-so-khai-niem-quan-trong-duoc-giai-thich-trong-Thong-tu-89_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9294\" class=\"wp-caption-text\">M\u1ed9t s\u1ed1 kh\u00e1i ni\u1ec7m quan tr\u1ecdng \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch trong Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 3 c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC d\u00e0nh ri\u00eang \u0111\u1ec3 gi\u1ea3i th\u00edch m\u1ed9t lo\u1ea1t thu\u1eadt ng\u1eef m\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm ch\u1eafc, b\u1edfi ch\u00fang s\u1ebd chi ph\u1ed1i c\u00e1ch x\u00e1c \u0111\u1ecbnh n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 n\u01a1i n\u1ed9p thu\u1ebf trong c\u00e1c ch\u01b0\u01a1ng ti\u1ebfp theo:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span style=\"font-weight: 400;\">: L\u00e0 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu, \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho t\u1eebng t\u1ec9nh n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp<\/b><span style=\"font-weight: 400;\">: L\u00e0 c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o ph\u00e2n c\u00f4ng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c c\u00e1 nh\u00e2n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n g\u00f3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n nh\u1eadn ph\u00e2n b\u1ed5 <\/b><span style=\"font-weight: 400;\">\uadf8\ub9ac\uace0 <\/span><b>C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/b><span style=\"font-weight: 400;\">: Hai kh\u00e1i ni\u1ec7m n\u00e0y ph\u00e2n bi\u1ec7t r\u00f5 vai tr\u00f2 gi\u1eefa n\u01a1i ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/b><span style=\"font-weight: 400;\">: Bao g\u1ed3m chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u00e3 giao d\u1ecbch \u0111i\u1ec7n t\u1eed <\/b><span style=\"font-weight: 400;\">\uadf8\ub9ac\uace0 <\/span><b>T\u00e0i kho\u1ea3n giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\">: L\u00e0 c\u00e1c y\u1ebfu t\u1ed1 k\u1ef9 thu\u1eadt ph\u1ee5c v\u1ee5 giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed, trong \u0111\u00f3 t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111i\u1ec7n t\u1eed bao g\u1ed3m t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed theo ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ecbnh danh, x\u00e1c th\u1ef1c \u0111i\u1ec7n t\u1eed v\u00e0 t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang c\u00e1c kh\u00e1i ni\u1ec7m n\u00e0y kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 v\u1ea5n \u0111\u1ec1 thu\u1eadt ng\u1eef, m\u00e0 quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u1edf \u0111\u00e2u, n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch t\u1ec9nh n\u00e0o, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c t\u1ea1i c\u00e1c t\u1ec9nh kh\u00e1c nhau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_dang_chu_y_trong_Thong_tu_892026TT-BTC_ve_phan_nhom_nguoi_nop_thue\"><\/span><b>\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd trong Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u1ec1 ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9292\" aria-describedby=\"caption-attachment-9292\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9292\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-dang-chu-y-trong-Thong-tu-89_2026_TT-BTC-ve-phan-nhom-nguoi-nop-thue.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd trong Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u1ec1 ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-dang-chu-y-trong-Thong-tu-89_2026_TT-BTC-ve-phan-nhom-nguoi-nop-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-dang-chu-y-trong-Thong-tu-89_2026_TT-BTC-ve-phan-nhom-nguoi-nop-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-dang-chu-y-trong-Thong-tu-89_2026_TT-BTC-ve-phan-nhom-nguoi-nop-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-dang-chu-y-trong-Thong-tu-89_2026_TT-BTC-ve-phan-nhom-nguoi-nop-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-dang-chu-y-trong-Thong-tu-89_2026_TT-BTC-ve-phan-nhom-nguoi-nop-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9292\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd trong Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u1ec1 ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd kh\u00e1c c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC n\u1eb1m \u1edf \u0110i\u1ec1u 4 \u2013 quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf. Theo \u0111\u00f3, c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed v\u1ec1 \u0111\u1ecba b\u00e0n, quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng (doanh thu, s\u1ed1 n\u1ed9p ng\u00e2n s\u00e1ch, v\u1ed1n, t\u00e0i s\u1ea3n, lao \u0111\u1ed9ng), ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m c\u1ea3 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi) v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf, l\u1ecbch s\u1eed tu\u00e2n th\u1ee7, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf ph\u00e2n t\u00edch d\u1eef li\u1ec7u, c\u01a1 quan thu\u1ebf s\u1ebd x\u1ebfp h\u1ea1ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo b\u1ed1n m\u1ee9c t\u01b0\u01a1ng \u1ee9ng v\u1edbi b\u1ed1n c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd kh\u00e1c nhau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tu\u00e2n th\u1ee7 t\u1ed1t, r\u1ee7i ro th\u1ea5p<\/b><span style=\"font-weight: 400;\">: \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tu\u00e2n th\u1ee7 trung b\u00ecnh, r\u1ee7i ro th\u1ea5p ho\u1eb7c trung b\u00ecnh<\/b><span style=\"font-weight: 400;\">: \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7, tuy\u00ean truy\u1ec1n, h\u01b0\u1edbng d\u1eabn, \u0111\u00e0o t\u1ea1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tu\u00e2n th\u1ee7 th\u1ea5p ho\u1eb7c r\u1ee7i ro cao<\/b><span style=\"font-weight: 400;\">: b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u1ea3nh b\u00e1o, gi\u00e1m s\u00e1t, theo d\u00f5i; n\u1ebfu v\u1eeba tu\u00e2n th\u1ee7 th\u1ea5p v\u1eeba r\u1ee7i ro cao th\u00ec thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd t\u0103ng c\u01b0\u1eddng, bao g\u1ed3m ki\u1ec3m tra, gi\u00e1m s\u00e1t, c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng tu\u00e2n th\u1ee7<\/b><span style=\"font-weight: 400;\">: \u0111\u01b0a v\u00e0o di\u1ec7n gi\u00e1m s\u00e1t tr\u1ecdng \u0111i\u1ec3m v\u1ec1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf ph\u00e2n nh\u00f3m n\u00e0y cho th\u1ea5y \u0111\u1ecbnh h\u01b0\u1edbng qu\u1ea3n l\u00fd thu\u1ebf theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111ang d\u1ecbch chuy\u1ec3n m\u1ea1nh sang m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro d\u1ef1a tr\u00ean d\u1eef li\u1ec7u, thay v\u00ec \u00e1p d\u1ee5ng m\u1ed9t quy tr\u00ecnh \u0111\u1ed3ng nh\u1ea5t cho m\u1ecdi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. V\u1edbi doanh nghi\u1ec7p c\u00f3 l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 t\u1ed1t, \u0111\u00e2y l\u00e0 tin vui v\u00ec s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u01a1 ch\u1ebf th\u00f4ng tho\u00e1ng h\u01a1n; ng\u01b0\u1ee3c l\u1ea1i, v\u1edbi doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro, m\u1ee9c \u0111\u1ed9 gi\u00e1m s\u00e1t s\u1ebd ch\u1eb7t ch\u1ebd h\u01a1n \u0111\u00e1ng k\u1ec3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_dien_tu_trong_quan_ly_thue_theo_Thong_tu_892026TT-BTC\"><\/span><b>Giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9293\" aria-describedby=\"caption-attachment-9293\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9293\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Giao-dich-dien-tu-trong-quan-ly-thue-theo-Thong-tu-89_2026_TT-BTC.jpg\" alt=\"Giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Giao-dich-dien-tu-trong-quan-ly-thue-theo-Thong-tu-89_2026_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Giao-dich-dien-tu-trong-quan-ly-thue-theo-Thong-tu-89_2026_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Giao-dich-dien-tu-trong-quan-ly-thue-theo-Thong-tu-89_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Giao-dich-dien-tu-trong-quan-ly-thue-theo-Thong-tu-89_2026_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Giao-dich-dien-tu-trong-quan-ly-thue-theo-Thong-tu-89_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9293\" class=\"wp-caption-text\">Giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng II c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC (t\u1eeb \u0110i\u1ec1u 7 \u0111\u1ebfn \u0110i\u1ec1u 16) t\u1eadp trung quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf \u2013 n\u1ed9i dung ph\u1ea3n \u00e1nh r\u00f5 nh\u1ea5t tinh th\u1ea7n s\u1ed1 h\u00f3a m\u00e0 v\u0103n b\u1ea3n n\u00e0y h\u01b0\u1edbng t\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_va_nguyen_tac_giao_dich_thue_dien_tu\"><\/span><b>N\u1ed9i dung v\u00e0 nguy\u00ean t\u1eafc giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 7, giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed bao g\u1ed3m:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf (khai thu\u1ebf, n\u1ed9p thu\u1ebf, ti\u1ebfp nh\u1eadn th\u00f4ng b\u00e1o, ki\u1ec3m tra thu\u1ebf);\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch gi\u1eefa c\u01a1 quan thu\u1ebf v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc kh\u00e1c theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c cung c\u1ea5p, trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 giao d\u1ecbch qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 8 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed, g\u1ed3m: c\u00f3 t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed (t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed ho\u1eb7c t\u00e0i kho\u1ea3n do H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p), c\u00f3 kh\u1ea3 n\u0103ng truy c\u1eadp Internet, v\u00e0 c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh. C\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed bao g\u1ed3m C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia, H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, h\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, v\u00e0 ri\u00eang v\u1edbi n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 qua h\u1ec7 th\u1ed1ng d\u1ecbch v\u1ee5 c\u00f4ng tr\u1ef1c tuy\u1ebfn kh\u00e1c ho\u1eb7c d\u1ecbch v\u1ee5 thanh to\u00e1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_nhan_dien_tu_va_thoi_gian_thuc_hien_giao_dich\"><\/span><b>X\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed v\u00e0 th\u1eddi gian th\u1ef1c hi\u1ec7n giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 10, vi\u1ec7c x\u00e1c nh\u1eadn ng\u01b0\u1eddi k\u00fd tr\u00ean h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed (ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng, ch\u1eef k\u00fd s\u1ed1 chuy\u00ean d\u00f9ng c\u00f4ng v\u1ee5) ho\u1eb7c b\u1eb1ng m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed, x\u00e1c nh\u1eadn sinh tr\u1eafc h\u1ecdc v\u00e0 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ch\u1ee7 qu\u1ea3n h\u1ec7 th\u1ed1ng th\u00f4ng tin.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m r\u1ea5t \u0111\u00e1ng l\u01b0u \u00fd t\u1ea1i \u0110i\u1ec1u 11 c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed 24 gi\u1edd trong ng\u00e0y v\u00e0 7 ng\u00e0y trong tu\u1ea7n, k\u1ec3 c\u1ea3 ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5, T\u1ebft. Th\u1eddi \u0111i\u1ec3m x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 ng\u00e0y H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ti\u1ebfp nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7. V\u1ec1 th\u1eddi h\u1ea1n ph\u1ea3n h\u1ed3i, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn ho\u1eb7c kh\u00f4ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ch\u1eadm nh\u1ea5t 1 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ec7 th\u1ed1ng ghi nh\u1eadn vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1; ri\u00eang v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf ho\u1eb7c \u0111\u1ec1 ngh\u1ecb h\u1ee7y h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, th\u1eddi h\u1ea1n n\u00e0y l\u00e0 3 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_su_co_ky_thuat_khi_giao_dich_dien_tu\"><\/span><b>X\u1eed l\u00fd s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt khi giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 12 c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh kh\u00e1 chi ti\u1ebft tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd trong c\u00e1c t\u00ecnh hu\u1ed1ng s\u1ef1 c\u1ed1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1 \u0111\u1ebfn h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1, n\u1ed9p thu\u1ebf m\u00e0 ch\u01b0a kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 b\u1ea3n gi\u1ea5y t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda, qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, ho\u1eb7c n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n hay Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu h\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, trung gian thanh to\u00e1n g\u1eb7p s\u1ef1 c\u1ed1, t\u1ed5 ch\u1ee9c \u0111\u00f3 c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o v\u00e0 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1 v\u00e0o \u0111\u00fang ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1, n\u1ed9p thu\u1ebf, C\u1ee5c Thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o k\u1ecbp th\u1eddi v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p h\u1ed3 s\u01a1 v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo li\u1ec1n k\u1ec1 m\u00e0 v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf n\u00e0y cho th\u1ea5y Th\u00f4ng t\u01b0 89\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 th\u00fac \u0111\u1ea9y giao d\u1ecbch \u0111i\u1ec7n t\u1eed m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng v\u00f9ng an to\u00e0n \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi h\u1ec7 th\u1ed1ng g\u1eb7p tr\u1ee5c tr\u1eb7c, m\u1ed9t \u0111i\u1ec3m m\u00e0 k\u1ebf to\u00e1n n\u00ean n\u1eafm r\u00f5 \u0111\u1ec3 tr\u00e1nh b\u1ecb t\u00ednh nh\u1ea7m ti\u1ec1n ch\u1eadm n\u1ed9p trong c\u00e1c t\u00ecnh hu\u1ed1ng b\u1ea5t kh\u1ea3 kh\u00e1ng v\u1ec1 k\u1ef9 thu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_cung_cap_dich_vu_T-VAN\"><\/span><b>T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 15 v\u00e0 \u0110i\u1ec1u 16 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, thay \u0111\u1ed5i v\u00e0 ng\u1eebng k\u1ebft n\u1ed1i \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u00e1 tr\u1ecb gia t\u0103ng v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf (T-VAN). T\u1ed5 ch\u1ee9c n\u00e0y ph\u1ea3i c\u00f3 h\u1ec7 th\u1ed1ng k\u1ef9 thu\u1eadt \u0111\u00e1p \u1ee9ng v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh 24\/7, c\u00f3 t\u1ed1i thi\u1ec3u 3 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin, c\u00f3 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ec3 x\u1eed l\u00fd r\u1ee7i ro v\u00e0 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i, c\u00f9ng \u0111\u1ed9i ng\u0169 nh\u00e2n s\u1ef1 k\u1ef9 thu\u1eadt ph\u00f9 h\u1ee3p. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh quan tr\u1ecdng v\u1edbi c\u00e1c doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf h\u1ed9 ho\u1eb7c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00edch h\u1ee3p khai thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_khai_thue_tinh_thue_phan_bo_thue_theo_Thong_tu_892026TT-BTC\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf, t\u00ednh thu\u1ebf, ph\u00e2n b\u1ed5 thu\u1ebf theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng III (\u0110i\u1ec1u 17 \u0111\u1ebfn \u0110i\u1ec1u 24) l\u00e0 ph\u1ea7n c\u00f3 t\u00ednh nghi\u1ec7p v\u1ee5 cao nh\u1ea5t trong Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1ch khai, t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 t\u1eebng s\u1eafc thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_chung\"><\/span><b>Nguy\u00ean t\u1eafc chung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 17, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai h\u1ed3 s\u01a1 thu\u1ebf theo t\u1eebng lo\u1ea1i thu\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf. H\u1ed3 s\u01a1 khai thu\u1ebf g\u1ed3m t\u1edd khai, ph\u1ee5 l\u1ee5c (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. M\u1ed9t nguy\u00ean t\u1eafc quan tr\u1ecdng l\u00e0 vi\u1ec7c ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho c\u00e1c t\u1ec9nh n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c l\u1edbn h\u01a1n t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_thue_gia_tri_gia_tang\"><\/span><b>Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 19 quy \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf GTGT theo th\u00e1ng l\u00e0 nguy\u00ean t\u1eafc chung, tr\u1eeb hai tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u00ecnh th\u1ee9c khai<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khai theo qu\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, kinh doanh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khai theo th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9: kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f3 ph\u00e1t sinh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh, c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean&#8230;<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, \u0110i\u1ec1u 19 c\u00f2n quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1ch ph\u00e2n b\u1ed5 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho t\u1eebng t\u1ec9nh \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh doanh x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n: Theo t\u1ef7 l\u1ec7 doanh thu b\u00e1n v\u00e9 th\u1ef1c t\u1ebf t\u1ea1i t\u1eebng t\u1ec9nh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng: Theo t\u1ef7 l\u1ec7 1% tr\u00ean doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT t\u1ea1i t\u1eebng t\u1ec9nh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n: T\u01b0\u01a1ng t\u1ef1 t\u1ef7 l\u1ec7 1%;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n n\u1eb1m tr\u00ean nhi\u1ec1u t\u1ec9nh: Theo t\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0, c\u0169ng nh\u01b0 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng c\u01b0\u1edbc tr\u1ea3 sau.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0110i\u1ec1u 19 c\u00f2n quy \u0111\u1ecbnh c\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb \u0111\u1eb7c bi\u1ec7t:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc s\u1ebd tr\u1ef1c ti\u1ebfp kh\u1ea5u tr\u1eeb 1% tr\u00ean doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh khi thanh to\u00e1n v\u1ed1n cho nh\u00e0 th\u1ea7u, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb nh\u01b0 t\u1ea1m \u1ee9ng v\u1ed1n, chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng, ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n, kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf, b\u1ea3o hi\u1ec3m, k\u1ebf to\u00e1n.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_thue_tieu_thu_dac_biet\"><\/span><b>Khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 20, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) v\u1ec1 nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c khai theo k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng, tr\u1eeb hai tr\u01b0\u1eddng h\u1ee3p khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng xu\u1ea5t kh\u1ea9u ch\u01b0a n\u1ed9p thu\u1ebf TT\u0110B \u1edf kh\u00e2u s\u1ea3n xu\u1ea5t nh\u01b0ng sau \u0111\u00f3 b\u00e1n trong n\u01b0\u1edbc;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 ph\u01b0\u01a1ng ti\u1ec7n (m\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n, du thuy\u1ec1n, \u00f4 t\u00f4&#8230;).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ban \u0111\u1ea7u thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf TT\u0110B nh\u01b0ng sau \u0111\u00f3 chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng sang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_thue_thu_nhap_doanh_nghiep\"><\/span><b>Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 21 quy \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1ec1 nguy\u00ean t\u1eafc l\u00e0 lo\u1ea1i thu\u1ebf t\u1ea1m n\u1ed9p theo qu\u00fd v\u00e0 quy\u1ebft to\u00e1n theo n\u0103m. Tuy nhi\u00ean, c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh, bao g\u1ed3m:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN kh\u00f4ng th\u01b0\u1eddng xuy\u00ean \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; thu\u1ebf TNDN t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i; thu\u1ebf TNDN t\u1eeb b\u00e1n to\u00e0n b\u1ed9 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean d\u01b0\u1edbi h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u1eafn v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 thu\u1ebf TNDN t\u1eeb ho\u1ea1t \u0111\u1ed9ng chia l\u1ee3i t\u1ee9c cho t\u1ed5 ch\u1ee9c \u0111\u1ea7u t\u01b0 c\u1ee7a Qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng tr\u1ecdn n\u0103m), ho\u1eb7c \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, ho\u1eb7c khi doanh nghi\u1ec7p b\u1ecb chia, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_ke_toan_can_cap_nhat_ngay_Thong_tu_892026TT-BTC\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt ngay Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kh\u1ed1i l\u01b0\u1ee3ng quy \u0111\u1ecbnh chi ti\u1ebft nh\u01b0 tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y Th\u00f4ng t\u01b0 89\/2026\/TT-BTC kh\u00f4ng ph\u1ea3i l\u00e0 v\u0103n b\u1ea3n mang t\u00ednh h\u00ecnh th\u1ee9c m\u00e0 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy tr\u00ecnh v\u1eadn h\u00e0nh k\u1ebf to\u00e1n &#8211; thu\u1ebf h\u1eb1ng ng\u00e0y c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t v\u00e0i r\u1ee7i ro th\u1ef1c t\u1ebf n\u1ebfu kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi v\u0103n b\u1ea3n n\u00e0y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh sai k\u1ef3 t\u00ednh thu\u1ebf GTGT (th\u00e1ng\/qu\u00fd) d\u1eabn \u0111\u1ebfn n\u1ed9p h\u1ed3 s\u01a1 sai th\u1eddi h\u1ea1n, b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ho\u1eb7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf kh\u00f4ng \u0111\u00fang c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i nhi\u1ec1u t\u1ec9nh kh\u00e1c nhau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t ngh\u0129a v\u1ee5 ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho c\u00e1c t\u1ec9nh n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, d\u1eabn \u0111\u1ebfn sai l\u1ec7ch s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng t\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c c\u01a1 ch\u1ebf x\u1eed l\u00fd s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt khi giao d\u1ecbch \u0111i\u1ec7n t\u1eed g\u1eb7p tr\u1ee5c tr\u1eb7c, g\u00e2y thi\u1ec7t h\u1ea1i kh\u00f4ng \u0111\u00e1ng c\u00f3 v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh thay \u0111\u1ed5i li\u00ean t\u1ee5c v\u00e0 mang t\u00ednh k\u1ef9 thu\u1eadt nghi\u1ec7p v\u1ee5 cao nh\u01b0 tr\u00ean, nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ee7 m\u1ea1nh, vi\u1ec7c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"> \uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ub610\ub294 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue\/\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn v\u00e0 chuy\u00ean nghi\u1ec7p nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi thay \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u, thay v\u00ec ph\u1ea3i li\u00ean t\u1ee5c t\u1ef1 \u0111\u00e0o t\u1ea1o l\u1ea1i quy tr\u00ecnh n\u1ed9i b\u1ed9. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do gi\u1ea3i ph\u00e1p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-ngoai\/\">thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro tu\u00e2n th\u1ee7 m\u00e0 v\u1eabn t\u1ed1i \u01b0u \u0111\u01b0\u1ee3c chi ph\u00ed v\u1eadn h\u00e0nh.\u00a0\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi_khi_ap_dung_Thong_tu_892026TT-BTC\"><\/span><b>K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, Th\u00f4ng t\u01b0 89\/2026\/TT-BTC gi\u1eef vai tr\u00f2 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh tr\u1ecdng y\u1ebfu, xoay quanh ba tr\u1ee5 c\u1ed9t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 h\u00f3a c\u00e1c \u0111i\u1ec1u kho\u1ea3n \u0111\u01b0\u1ee3c giao t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng m\u1eabu bi\u1ec3u ph\u1ee5c v\u1ee5 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 th\u00fac \u0111\u1ea9y m\u1ea1nh m\u1ebd giao d\u1ecbch \u0111i\u1ec7n t\u1eed, k\u1ebft n\u1ed1i trao \u0111\u1ed5i th\u00f4ng tin gi\u1eefa c\u01a1 quan thu\u1ebf v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi vai tr\u00f2 l\u00e0 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 khai v\u00e0 n\u1ed9p thu\u1ebf cho doanh nghi\u1ec7p, k\u1ebf to\u00e1n n\u00ean ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 vi\u1ec7c 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 l\u1ea1i quy tr\u00ecnh khai thu\u1ebf n\u1ed9i b\u1ed9, \u0111\u1ed1i chi\u1ebfu v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, \u0111\u1eb7c bi\u1ec7t v\u1edbi thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ecnh tr\u1ea1ng \u0111\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed, ch\u1eef k\u00fd s\u1ed1, t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i nhi\u1ec1u t\u1ec9nh, c\u1ea7n \u0111\u1ed1i chi\u1ebfu k\u1ef9 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi x\u00e1c \u0111\u1ecbnh c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u00e0 c\u01a1 quan thu\u1ebf nh\u1eadn ph\u00e2n b\u1ed5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i s\u00e1t c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn b\u1ed5 sung (n\u1ebfu c\u00f3) trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, v\u00ec \u0111\u00e2y l\u00e0 v\u0103n b\u1ea3n c\u00f3 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh r\u1ed9ng v\u00e0 t\u00ednh ch\u1ea5t k\u1ef9 thu\u1eadt nghi\u1ec7p v\u1ee5 cao.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 t\u1ef1 c\u1eadp nh\u1eadt v\u00e0 tri\u1ec3n khai c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, vi\u1ec7c tham kh\u1ea3o danh s\u00e1ch<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/top-10-cong-ty-ke-toan-uy-tin-tai-tp-hcm\/\"> c\u00f4ng ty k\u1ebf to\u00e1n uy t\u00edn t\u1ea1i TP.HCM<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd l\u00e0 b\u01b0\u1edbc \u0111i thi\u1ebft th\u1ef1c \u0111\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ed3ng h\u00e0nh \u0111\u1ee7 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, gi\u00fap doanh nghi\u1ec7p v\u1eeba tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt thu\u1ebf, v\u1eeba y\u00ean t\u00e2m t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3. Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 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\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\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\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n 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 \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Thong_tu_892026ND-CP\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 89\/2026\/N\u0110-CP<\/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=\"Thong_tu_892026TT-BTC_ap_dung_cho_nhung_doi_tuong_nao\"><\/span>Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0110i\u1ec1u 2, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng g\u1ed3m: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP; c\u00f9ng v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan theo kho\u1ea3n 4 \u0110i\u1ec1u 2 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf bao g\u1ed3m c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN tham gia v\u00e0o giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed.                    <\/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_co_doanh_thu_bao_nhieu_thi_duoc_khai_thue_GTGT_theo_quy_theo_Thong_tu_892026TT-BTC\"><\/span>Doanh nghi\u1ec7p c\u00f3 doanh thu bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c khai thu\u1ebf GTGT theo qu\u00fd theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0110i\u1ec1u 19, doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng nh\u01b0ng c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai thu\u1ebf GTGT theo qu\u00fd. Doanh nghi\u1ec7p m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, kinh doanh c\u0169ng \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai theo qu\u00fd; sau khi \u0111\u1ee7 12 th\u00e1ng ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p c\u0103n c\u1ee9 doanh thu th\u1ef1c t\u1ebf c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ti\u1ebfp t\u1ee5c khai theo th\u00e1ng hay theo qu\u00fd.                    <\/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=\"Viec_lua_chon_khai_thue_GTGT_theo_quy_co_duoc_thay_doi_tuy_y_khong\"><\/span>Vi\u1ec7c l\u1ef1a ch\u1ecdn khai thu\u1ebf GTGT theo qu\u00fd c\u00f3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i t\u00f9y \u00fd 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. M\u1ed9t khi \u0111\u00e3 l\u1ef1a ch\u1ecdn, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai thu\u1ebf theo th\u00e1ng ho\u1eb7c theo qu\u00fd \u1ed5n \u0111\u1ecbnh tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n chuy\u1ec3n t\u1eeb khai theo th\u00e1ng sang khai theo qu\u00fd, c\u1ea7n g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb thay \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf (m\u1eabu s\u1ed1 01\/\u0110K-T\u0110KTT) cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 01 c\u1ee7a n\u0103m b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng.                    <\/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_He_thong_thong_tin_quan_ly_thue_gap_su_co_dung_ngay_cuoi_han_nop_ho_so_thi_xu_ly_the_nao\"><\/span>N\u1ebfu H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1 \u0111\u00fang ng\u00e0y cu\u1ed1i h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o k\u1ecbp th\u1eddi th\u1eddi \u0111i\u1ec3m x\u1ea3y ra s\u1ef1 c\u1ed1 v\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ec7 th\u1ed1ng ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec7n t\u1eed v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo li\u1ec1n k\u1ec1 ng\u00e0y h\u1ec7 th\u1ed1ng ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i, v\u00e0 h\u1ed3 s\u01a1 n\u1ed9p trong th\u1eddi gian n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00fang h\u1ea1n.                    <\/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_quan_thue_phai_thong_bao_tiep_nhan_ho_so_thue_dien_tu_trong_bao_lau\"><\/span>C\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed trong bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0110i\u1ec1u 11, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn ho\u1eb7c kh\u00f4ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed ch\u1eadm nh\u1ea5t 1 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ec7 th\u1ed1ng ghi nh\u1eadn vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1. Ri\u00eang \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf ho\u1eb7c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb h\u1ee7y h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o l\u00e0 ch\u1eadm nh\u1ea5t 3 ng\u00e0y l\u00e0m vi\u1ec7c.                    <\/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\": \"Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo \u0110i\u1ec1u 2, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng g\u1ed3m: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP; c\u00f9ng v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan theo kho\u1ea3n 4 \u0110i\u1ec1u 2 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf bao g\u1ed3m c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN tham gia v\u00e0o giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed.\"\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\": \"Doanh nghi\u1ec7p c\u00f3 doanh thu bao nhi\u00eau th\u00ec \u0111\u01b0\u1ee3c khai thu\u1ebf GTGT theo qu\u00fd theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo \u0110i\u1ec1u 19, doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng nh\u01b0ng c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai thu\u1ebf GTGT theo qu\u00fd. 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