{"id":9331,"date":"2026-07-23T10:47:59","date_gmt":"2026-07-23T03:47:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9331"},"modified":"2026-07-23T10:47:59","modified_gmt":"2026-07-23T03:47:59","slug":"cong-van-4831-ct-cs","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4831-ct-cs\/","title":{"rendered":"\uacf5\uc2dd \ubb38\uc11c 4831\/CT-CS: \uc804\uc790 \uc1a1\uc7a5\uc5d0 \uad00\ud55c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc5d0 \ub300\ud55c \uc5c5\ub370\uc774\ud2b8."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc804\uc790 \uc1a1\uc7a5 \uc815\ucc45\uc774 \ubcc0\uacbd\ub420 \ub54c\ub9c8\ub2e4 \uc1a1\uc7a5 \uc0dd\uc131 \ubc0f \ubc1c\ud589 \ud504\ub85c\uc138\uc2a4 \uc804\ubc18(\uc0dd\uc131 \uc2dc\uc810, \uc801\uc6a9 \ub300\uc0c1, \ub4f1\ub85d \uc808\ucc28 \ub4f1)\uc744 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc1a1\uc7a5 \uc0dd\uc131 \uc2dc \ubc1c\uc0dd\ud558\ub294 \ub2e8 \ud558\ub098\uc758 \uc2e4\uc218\ub77c\ub3c4 \uc1a1\uc7a5 \uad00\ub828 \ubc95\uaddc \uc704\ubc18\uc73c\ub85c \uc778\ud55c \ud589\uc815 \ucc98\ubc8c\uc744 \ucd08\ub798\ud560 \uc218 \uc788\uc73c\uba70, \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \ubc0f \uacf5\uc81c\uc5d0\ub3c4 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc138\ubb34 \ub2f9\uad6d\uc758 \uc0c8\ub85c\uc6b4 \uc9c0\uce68\uc740 \uc2e0\uc18d\ud558\uace0 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-4831-CT-CS-2026-gioi-thieu-noi-dung-moi-tai-Nghi-dinh-254-2026-ND-CP-714597.aspx\" target=\"_blank\" rel=\"noopener\">\uacf5\uc2dd \ubb38\uc11c 4831\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774 \ubb38\uc11c\ub294 \uc138\ubb34\uc11c\uc5d0\uc11c \uc0c8\ub86d\uace0 \uc8fc\ubaa9\ud560 \ub9cc\ud55c \ub0b4\uc6a9\uc744 \uc18c\uac1c\ud558\uae30 \uc704\ud574 \ubc1c\ud589\ud55c \ubb38\uc11c\uc785\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 \uc81c254\/2026\/ND-CP\ud638<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-91-2026-tt-btc-quy-dinh-luat-quan-ly-thue-va-hoa-don-dien-tu-439780-d1.html\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c \uc81c91\/2026\/TT-BTC\ud638<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uc774 \ub450 \uac00\uc9c0 \uc911\uc694\ud55c \ubc95\ub960 \ubb38\uc11c\ub294 \uc804\uc790 \uccad\uad6c\uc11c\uc758 \uc0dd\uc131, \uad00\ub9ac \ubc0f \uc0ac\uc6a9\uc744 \uc9c1\uc811\uc801\uc73c\ub85c \uaddc\uc815\ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \uacf5\ubb38\uc11c 4831\/CT-CS\uc758 \ud575\uc2ec \ub0b4\uc6a9\uc744 \uccb4\uacc4\uc801\uc73c\ub85c \uc815\ub9ac\ud558\uc5ec \uae30\uc5c5, \uac00\uacc4 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \ucd5c\uc2e0 \uaddc\uc815\uc744 \uc2e0\uc18d\ud558\uace0 \uc644\ubcbd\ud558\uba70 \uc815\ud655\ud558\uac8c \uc774\ud574\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\/cong-van-4831-ct-cs\/#Cong_van_4831CT-CS_la_gi_va_duoc_ban_hanh_trong_boi_canh_nao\" >\uacf5\uc2dd \ubb38\uc11c 4831\/CT-CS\ub294 \ubb34\uc5c7\uc774\uba70 \uc5b4\ub5a4 \ub9e5\ub77d\uc5d0\uc11c \ubc1c\ud589\ub418\uc5c8\uc2b5\ub2c8\uae4c?<\/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-4831-ct-cs\/#Nhung_diem_moi_tai_Nghi_dinh_2542026ND-CP_duoc_neu_trong_Cong_van_4831CT-CS\" >\ubc95\ub839 254\/2026\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \ub0b4\uc6a9\uc740 \uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0 \uc790\uc138\ud788 \uc124\uba85\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4831-ct-cs\/#Bo_sung_quy_dinh_ve_thoi_diem_lap_hoa_don_khi_thu_tien_dat_coc\" >\ubcf4\uc99d\uae08 \uc218\uae08 \uc2dc \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \ucd94\uac00\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4831-ct-cs\/#Nhom_dich_vu_duoc_lap_hoa_don_cham_sau_07_ngay\" >7\uc77c \ub2a6\uac8c \uccad\uad6c\ub41c \uc11c\ube44\uc2a4 \uadf8\ub8f9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4831-ct-cs\/#Nhom_san_pham_dich_vu_ve_du_lieu_voi_thoi_han_lap_hoa_don_khong_qua_02_thang\" >\ub370\uc774\ud130 \uad00\ub828 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4 \uc911 \uccad\uad6c \uae30\uac04\uc774 2\uac1c\uc6d4\uc744 \ub118\uc9c0 \uc54a\ub294 \uc0c1\ud488.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4831-ct-cs\/#Quy_dinh_rieng_doi_voi_hop_dong_dong_bao_hiem\" >\uacf5\ub3d9\ubcf4\ud5d8 \uacc4\uc57d\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801\uc778 \uaddc\uc815<\/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\/cong-van-4831-ct-cs\/#Diem_moi_dang_chu_y_Bang_thong_tin_chi_tiet_giao_dich\" >\uc8fc\ubaa9\ud560 \ub9cc\ud55c \uc0c8\ub85c\uc6b4 \uae30\ub2a5: \uac70\ub798 \ub0b4\uc5ed \ud45c<\/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-4831-ct-cs\/#Truong_hop_ban_hang_cung_cap_dich_vu_trong_gio_lam_viec_ban_dem\" >\uc5ec\uae30\uc5d0\ub294 \uc57c\uac04 \uadfc\ubb34 \uc2dc\uac04 \ub3d9\uc548 \uc0c1\ud488\uc744 \ud310\ub9e4\ud558\uac70\ub098 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uac83\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4831-ct-cs\/#Diem_moi_tai_Thong_tu_912026TT-BTC_theo_huong_dan_cua_Cong_van_4831CT-CS\" >\uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0 \ub530\ub77c \ud68c\ub78c 91\/2026\/TT-BTC\uc5d0 \ucd94\uac00\ub41c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4831-ct-cs\/#Dang_ky_thay_doi_noi_dung_dang_ky_su_dung_hoa_don_dien_tu\" >\uc804\uc790 \uccad\uad6c\uc11c \uc0ac\uc6a9\uc744 \uc704\ud55c \ub4f1\ub85d \ubc0f \ub4f1\ub85d \uc815\ubcf4 \ubcc0\uacbd.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4831-ct-cs\/#Tieu_chi_xac_dinh_nguoi_nop_thue_co_rui_ro_cao_trong_dang_ky_su_dung_hoa_don_dien_tu\" >\uc804\uc790 \uc138\uae08\uacc4\uc0b0\uc11c \uc0ac\uc6a9 \ub4f1\ub85d \uacfc\uc815\uc5d0\uc11c \uace0\uc704\ud5d8 \ub0a9\uc138\uc790\ub97c \uc2dd\ubcc4\ud558\uae30 \uc704\ud55c \uae30\uc900.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4831-ct-cs\/#Ke_toan_doanh_nghiep_can_luu_y_gi_tu_Cong_van_4831CT-CS\" >\uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0\uc11c \ubb34\uc5c7\uc744 \uc8fc\ubaa9\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4831-ct-cs\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4831-ct-cs\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4831-ct-cs\/#Cau_hoi_thuong_gap_ve_Cong_van_4831CT-CS\" >\uacf5\uc2dd \ubb38\uc11c 4831\/CT-CS\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_4831CT-CS_la_gi_va_duoc_ban_hanh_trong_boi_canh_nao\"><\/span><b>\uacf5\uc2dd \ubb38\uc11c 4831\/CT-CS\ub294 \ubb34\uc5c7\uc774\uba70 \uc5b4\ub5a4 \ub9e5\ub77d\uc5d0\uc11c \ubc1c\ud589\ub418\uc5c8\uc2b5\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad6d\uc138\uccad\uc5d0\uc11c \ubc1c\ud589\ud55c \uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\ub294 \uc2dc\ud589\ub839 254\/2026\/ND-CP\ud638 \ubc0f \ud68c\ub78c 91\/2026\/TT-BTC\ud638\uc758 \uc0c8\ub85c\uc6b4 \ub0b4\uc6a9\uc744 \uc18c\uac1c\ud558\uace0 \uc804\ud30c\ud558\ub294 \uac83\uc744 \ubaa9\uc801\uc73c\ub85c \ud569\ub2c8\ub2e4. \uc774 \ub450 \ubb38\uc11c\ub294 \uc804\uc790 \uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\ud589 \uc808\ucc28\ub294 \ubb3c\ub860 \uacbd\uc81c \uc870\uc9c1, \uae30\ud0c0 \uc870\uc9c1, \uc0ac\uc5c5\uc790 \uac00\uad6c \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uc758 \uc804\uc790 \uc138\uae08\uacc4\uc0b0\uc11c \uc0ac\uc6a9\uc744 \uc704\ud55c \ub4f1\ub85d \ubc0f \ub4f1\ub85d \uc815\ubcf4 \ubcc0\uacbd \uc808\ucc28\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0 \uc5b8\uae09\ub41c \ub0b4\uc6a9\uc740 \ud06c\uac8c \ub450 \uac00\uc9c0 \uc720\ud615\uc758 \ubb38\uc81c\ub97c \ub2e4\ub8f9\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uccab \ubc88\uc9f8 \uadf8\ub8f9\uc740 \ub2e4\uc74c\uacfc \uad00\ub828\uc774 \uc788\uc2b5\ub2c8\ub2e4. <\/span><b>\uccad\uad6c \uc2dc\uc810<\/b><span style=\"font-weight: 400;\"> \uc81c254\/2026\/ND-CP\ud638 \uc2dc\ud589\ub839 \uc81c9\uc870\uc5d0 \ub530\ub974\uba74, \uc774 \uc870\ud56d\uc740 \uc774\uc804 \uaddc\uc815\uc5d0 \ube44\ud574 \ub9ce\uc740 \uad6c\uccb4\uc801\uc778 \uc0ac\ub840\ub97c \ucd94\uac00\ud558\uace0 \uba85\ud655\ud788 \ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub450 \ubc88\uc9f8 \uadf8\ub8f9\uc740 \ub2e4\uc74c\uacfc \uad00\ub828\uc774 \uc788\uc2b5\ub2c8\ub2e4. <\/span><b>\uc804\uc790 \uccad\uad6c\uc11c \uc0ac\uc6a9\uc744 \uc704\ud55c \ub4f1\ub85d \ubc0f \ub4f1\ub85d \uc815\ubcf4 \ubcc0\uacbd.<\/b><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><b>\uace0\uc704\ud5d8 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \uae30\uc900<\/b><span style=\"font-weight: 400;\"> \ud68c\ub78c \uc81c91\/2026\/TT-BTC\ud638\uc5d0 \ub530\ub974\uba74.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\ud68c\uc0ac, \uc740\ud589, IT \uae30\uc5c5, \uc804\uc790\uc0c1\uac70\ub798 \uc5c5\uccb4\ubd80\ud130 \uc18c\uaddc\ubaa8 \uac00\ub0b4 \uc0ac\uc5c5\uccb4\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uad11\ubc94\uc704\ud558\uac8c \uc801\uc6a9\ub418\ub294 \uc774 \ubb38\uc11c\ub294 \uc2e4\ubb34\uc801 \uc911\uc694\uc131\uc774 \ub9e4\uc6b0 \ud06c\ubbc0\ub85c, \ud574\ub2f9 \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc1a1\uc7a5 \uc791\uc131 \uc2dc \uc624\ub958\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc989\uc2dc \uc774 \ubb38\uc11c\ub97c \uc219\uc9c0\ud558\uace0 \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_tai_Nghi_dinh_2542026ND-CP_duoc_neu_trong_Cong_van_4831CT-CS\"><\/span><b>\ubc95\ub839 254\/2026\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \ub0b4\uc6a9\uc740 \uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0 \uc790\uc138\ud788 \uc124\uba85\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9333\" aria-describedby=\"caption-attachment-9333\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9333\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS.jpg\" alt=\"Nh\u1eefng \u0111i\u1ec3m m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c n\u00eau trong C\u00f4ng v\u0103n 4831\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-diem-moi-tai-Nghi-dinh-254_2026_ND-CP-duoc-neu-trong-Cong-van-4831_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9333\" class=\"wp-caption-text\">\ubc95\ub839 254\/2026\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \ub0b4\uc6a9\uc740 \uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0 \uc790\uc138\ud788 \uc124\uba85\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc758 \uccab \ubc88\uc9f8 \ubd80\ubd84\uc740 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc5d0 \uad00\ud55c \ubc95\ub839 254\/2026\/ND-CP \uc81c9\uc870\uc758 \uac1c\uc815 \ubc0f \ucd94\uac00 \uc0ac\ud56d\uc5d0 \uc911\uc810\uc744 \ub450\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc77c\uc0c1\uc801\uc778 \uac70\ub798\uc640 \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub418\uc5b4 \uc788\uae30 \ub54c\ubb38\uc5d0 \ub9ce\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uac00\uc7a5 \uad00\uc2ec\uc744 \uac16\ub294 \ub0b4\uc6a9\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_quy_dinh_ve_thoi_diem_lap_hoa_don_khi_thu_tien_dat_coc\"><\/span><b>\ubcf4\uc99d\uae08 \uc218\uae08 \uc2dc \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \ucd94\uac00\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c, \uc2dc\ud589\ub839 254\/2026\/ND-CP\ub294 \uc11c\ube44\uc2a4 \uacc4\uc57d \uc774\ud589\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ubbfc\ubc95\uc5d0 \uaddc\uc815\ub41c \ubcf4\uc99d\uae08 \uc9d5\uc218\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \ucd94\uac00\ud588\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uacc4\uc57d \uc774\ud589\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud55c \uc774 \ubcf4\uc99d\uae08\uc5d0 \ub300\ud574 \ud310\ub9e4\uc790\ub294... <\/span><b>\uc1a1\uc7a5\uc740 \ud544\uc694\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\uc774 \uaddc\uc815\uc740 \uacc4\uc57d \ud655\ubcf4\ub97c \uc704\ud574 \uc694\uad6c\ub418\ub294 \ubcf4\uc99d\uae08\uacfc \uc11c\ube44\uc2a4 \uc120\uc9c0\uae09\uae08\uc744 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uba70, \uc774\ub294 \ub9ce\uc740 \uc11c\ube44\uc2a4\uc5c5\uccb4\uc758 \ud68c\uacc4 \uad00\ud589\uc5d0\uc11c \ud63c\ub780\uc744 \uc57c\uae30\ud558\ub294 \uc694\uc778\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_dich_vu_duoc_lap_hoa_don_cham_sau_07_ngay\"><\/span><b>7\uc77c \ub2a6\uac8c \uccad\uad6c\ub41c \uc11c\ube44\uc2a4 \uadf8\ub8f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0 \uc5b8\uae09\ub41c \ub610 \ub2e4\ub978 \uc911\uc694\ud55c \uc0ac\ud56d\uc740 \ube48\ubc88\ud558\uac8c \ubc1c\uc0dd\ud558\uace0 \ub2f9\uc0ac\uc790 \uac04 \ub370\uc774\ud130 \ub300\uc870\uc5d0 \uc2dc\uac04\uc774 \ud544\uc694\ud55c \ud2b9\uc815 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c \ubc1c\ud589 \uae30\ud55c\uc774 \ucd94\uac00\ub418\uc5c8\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. \uc81c9\uc870 4\ud56d (a)\uc5d0 \ub530\ub974\uba74, \ub2e4\uc74c \uc11c\ube44\uc2a4 \uadf8\ub8f9\uc740 \ubc1c\uc0dd \uc2dc\uc810\uc73c\ub85c\ubd80\ud130 7\uc77c \uc774\ub0b4\uc5d0 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\uc0c1 \ub3c4\uc120 \uc11c\ube44\uc2a4;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc628\ub77c\uc778 \ub274\uc2a4 \uc6f9\uc0ac\uc774\ud2b8 \uad11\uace0 \uc11c\ube44\uc2a4;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uae30\uc220 \uc11c\ube44\uc2a4, \ub514\uc9c0\ud138 \ud50c\ub7ab\ud3fc, \uc815\ubcf4 \uae30\uc220 \uc11c\ube44\uc2a4(\ubcf8 \uc870\ud56d b\ud56d\uc5d0 \ub2ec\ub9ac \uaddc\uc815\ub41c \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0 \ud1b5\uc2e0 \ubc0f \uc815\ubcf4 \uae30\uc220 \ud50c\ub7ab\ud3fc\uc5d0\uc11c \uc0ac\uc6a9\ub418\ub294 \uacb0\uc81c \uc911\uac1c \uc11c\ube44\uc2a4\ub97c \ud3ec\ud568\ud568)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc554\ud638\ud654\ud3d0 \uc11c\ube44\uc2a4, \ud0c4\uc18c \uac70\ub798\uc18c \uac70\ub798 \uc9c0\uc6d0 \uc11c\ube44\uc2a4, \ubcf4\ud5d8 \uc11c\ube44\uc2a4;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\uc548 \uc11c\ube44\uc2a4;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud0dd\uc2dc, \uacc4\uc57d \ucc28\ub7c9 \ubc0f \uc774\ub95c \uc624\ud1a0\ubc14\uc774\ub97c \uc774\uc6a9\ud55c \uc5ec\uac1d \uc6b4\uc1a1 \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5 \ub610\ub294 \uc870\uc9c1 \uace0\uac1d\uc5d0\uac8c \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \ub54c \uc801\uc6a9\ub418\ub294 \ub3c4\ub85c \uad50\ud1b5\ubc95\uc5d0 \ub530\ub77c \uc6b4\uc1a1 \uc5f0\uacb0 \uc9c0\uc6d0 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc0b0\uc5c5\ub4e4\uc740 \uc9c0\uc18d\uc801\uc774\uace0 \ub300\uaddc\ubaa8\uc758 \uac70\ub798\uac00 \ud2b9\uc9d5\uc774\uba70, \uacf5\uc2dd \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uae30 \uc804\uc5d0 \uc2dc\uc2a4\ud15c \uac04 \ub370\uc774\ud130\ub97c \ud1b5\ud569\ud558\uace0 \ub300\uc870\ud558\ub294 \ub370 \uc2dc\uac04\uc774 \uc18c\uc694\ub429\ub2c8\ub2e4. \ud68c\ub78c 4831\/CT-CS\uc5d0\uc11c \uc774 \ubaa9\ub85d\uc774 \uba85\ud655\ud574\uc9d0\uc73c\ub85c\uc368 \uc55e\uc11c \uc5b8\uae09\ud55c \ubd84\uc57c\uc758 \uae30\uc5c5\ub4e4\uc740 \uc1a1\uc7a5 \ubc1c\ud589 \uacfc\uc815\uc5d0\uc11c \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \ub300\uc751\ud558\uc5ec \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30 \uad00\ub828 \uaddc\uc815\uc744 \uc704\ubc18\ud558\uac70\ub098 \uc9c0\uc5f0\uc73c\ub85c \uac04\uc8fc\ub418\ub294 \uac83\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_san_pham_dich_vu_ve_du_lieu_voi_thoi_han_lap_hoa_don_khong_qua_02_thang\"><\/span><b>\ub370\uc774\ud130 \uad00\ub828 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4 \uc911 \uccad\uad6c \uae30\uac04\uc774 2\uac1c\uc6d4\uc744 \ub118\uc9c0 \uc54a\ub294 \uc0c1\ud488.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc55e\uc11c \uc5b8\uae09\ud55c \uc11c\ube44\uc2a4 \uadf8\ub8f9 \uc678\uc5d0\ub3c4, \ud68c\ub78c 4831\/CT-CS\ub294 \uc81c9\uc870 4\ud56d b\ud638\uc5d0\uc11c \ub370\uc774\ud130 \uad00\ub828 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4\uc5d0 \uad00\ud55c \ubcc4\ub3c4\uc758 \uaddc\uc815\uc744 \ub3c4\uc785\ud588\uc2b5\ub2c8\ub2e4. \ubcf4\ub2e4 \ubcf5\uc7a1\ud55c \ub370\uc774\ud130 \ub300\uc870\uac00 \uc694\uad6c\ub418\ub294 \ud2b9\uc218\ud55c \uc131\uaca9\uc744 \uace0\ub824\ud558\uc5ec, \ud574\ub2f9 \uadf8\ub8f9\uc758 \uc1a1\uc7a5 \ubc1c\ud589 \uae30\ud55c\uc740 \uac70\ub798 \ubc1c\uc0dd \uc6d4\ub85c\ubd80\ud130 2\uac1c\uc6d4 \uc774\ub0b4\ub85c \ud5c8\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_rieng_doi_voi_hop_dong_dong_bao_hiem\"><\/span><b>\uacf5\ub3d9\ubcf4\ud5d8 \uacc4\uc57d\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801\uc778 \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0 \uc5b8\uae09\ub41c \ub610 \ub2e4\ub978 \uc8fc\ubaa9\ud560 \ub9cc\ud55c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc740 \uc5ec\ub7ec \ubcf4\ud5d8 \ud68c\uc0ac\uac00 \ub3d9\uc77c\ud55c \ub300\uc0c1\uc5d0 \ub300\ud55c \ubcf4\ud5d8\uc5d0 \ucc38\uc5ec\ud558\ub294 \ud615\ud0dc\uc778 \uacf5\ub3d9 \ubcf4\ud5d8 \uacc4\uc57d\uc5d0 \uad00\ud55c \uc81c9\uc870 4\ud56d o\ud638\uc758 \ubcf4\ucda9 \uaddc\uc815\uc785\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\ub8cc\ub97c \uc9d5\uc218\ud560 \ub54c, \uac01 \uacf5\ub3d9\ubcf4\ud5d8\ud68c\uc0ac\ub294 \uc790\uc2e0\uc774 \uc218\ub839\ud55c \ubcf4\ud5d8\ub8cc \ubd80\ubd84\uc5d0 \ud574\ub2f9\ud558\ub294 \uae08\uc561\uc744 \uace0\uac1d\uc5d0\uac8c \uccad\uad6c\uc11c\ub85c \ubc1c\ud589\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2f9\uc0ac\uc790\ub4e4\uc774 \ubcf4\ud5d8\ub8cc \uc9d5\uc218\ub97c \ub300\ud589\ud560 \uc5c5\uccb4\ub97c \uc9c0\uc815\ud55c \uacbd\uc6b0, \uc9d5\uc218 \uc5c5\uccb4\ub294 \uace0\uac1d\uc5d0\uac8c \uacc4\uc57d \ucd1d\uc561\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud558\uace0, \uc9d5\uc218\ub97c \uc758\ub8b0\ud55c \uc5c5\uccb4\ub294 \uacc4\uc57d\uc5d0 \ub530\ub77c \uc790\uc2e0\uc774 \uc9d5\uc218\ud560 \uc218 \uc788\ub294 \ubcf4\ud5d8\ub8cc \ubd80\ubd84\uc5d0 \ud574\ub2f9\ud558\ub294 \uae08\uc561\uc744 \uc9d5\uc218 \uc5c5\uccb4\uc5d0 \uccad\uad6c\uc11c\ub85c \ubc1c\ud589\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacf5\ub3d9\ubcf4\ud5d8 \uacc4\uc57d\uc5d0 \ub530\ub77c \ube44\uc6a9\uc744 \ubcf4\uc0c1\ud558\uac70\ub098 \uc9c0\ubd88\ud558\uae30 \uc704\ud55c \uc7ac\ud654 \ubc0f \uc6a9\uc5ed \uad6c\ub9e4\uc640 \uad00\ub828\ub41c \uacbd\ube44\uc758 \uacbd\uc6b0, \ubcf4\ud5d8\ud68c\uc0ac\uac00 \uc9c0\uae09 \uad8c\ud55c\uc744 \ubd80\uc5ec\ubc1b\uc73c\uba74 \uc9c0\uae09\uc744 \uc694\uccad\ud55c \ub2e4\ub978 \ubcf4\ud5d8\ud68c\uc0ac\ub85c\ubd80\ud130 \uc790\uae08\uc744 \ud68c\uc218\ud55c \ud6c4 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uaddc\uc815\uc740 \uae30\uc874\uc758 \uacf5\ub3d9 \ubcf4\ud5d8\uc0ac \uac04 \uc9c0\uae09\uae08 \uc9d5\uc218 \ubc0f \uc9c0\uae09 \ubc29\uc2dd\uc5d0 \uccad\uad6c\uc11c \ubc1c\ud589\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801\uc778 \uc9c0\uce68\uc774 \ubd80\uc871\ud558\uc5ec \ub9ce\uc740 \ubcf4\ud5d8\uc0ac\ub4e4\uc774 \uc2e4\uc81c\ub85c \uacaa\uc5c8\ub358 \uc5b4\ub824\uc6c0\uc744 \ud655\uc2e4\ud788 \ud574\uacb0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_dang_chu_y_Bang_thong_tin_chi_tiet_giao_dich\"><\/span><b>\uc8fc\ubaa9\ud560 \ub9cc\ud55c \uc0c8\ub85c\uc6b4 \uae30\ub2a5: \uac70\ub798 \ub0b4\uc5ed \ud45c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0\uc11c \uac15\uc870\ub41c \uc0ac\ud56d \uc911 \ud558\ub098\ub294 \uac1c\uc778 \uc18c\ube44\uc790\uc5d0\uac8c \uc9c1\uc811 \uc81c\uacf5\ub418\ub294 \ud2b9\uc815 \uc11c\ube44\uc2a4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c1\uc138 \uac70\ub798 \uc815\ubcf4\ud45c \uc791\uc131\uc5d0 \uad00\ud55c \uc81c9\uc870 4\ud56d r\ud638\uc758 \ubcf4\ucda9 \uaddc\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc740\ud589 \uc11c\ube44\uc2a4, \uacb0\uc81c \uc911\uac1c \uc11c\ube44\uc2a4, \uc2e0\uc6a9 \uc815\ubcf4 \uc11c\ube44\uc2a4;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc99d\uad8c \uac70\ub798, \uc554\ud638\ud654\ud3d0 \uac70\ub798 \ubc0f \ud0c4\uc18c \uac70\ub798\uc18c\uc5d0\uc11c\uc758 \uac70\ub798 \uc9c0\uc6d0 \uc11c\ube44\uc2a4;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\uc5c5, \uc804\uc790\uc9c0\uac11\uc744 \ud1b5\ud55c \uc1a1\uae08 \uc11c\ube44\uc2a4;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\uc804 \ubc0f \ubcf5\uad6c \uc11c\ube44\uc2a4;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790\uc0c1\uac70\ub798 \uc11c\ube44\uc2a4; \uc804\uc790\uc0c1\uac70\ub798 \ud65c\ub3d9\uc744 \uc9c1\uc811 \uc9c0\uc6d0\ud558\ub294 \uc6b0\ud3b8 \ubc0f \uc6b4\uc1a1 \uc11c\ube44\uc2a4;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\ucc28 \ubc0f \ubc84\uc2a4\ub97c \uc774\uc6a9\ud55c \ub300\uc911 \uc5ec\uac1d \uc6b4\uc1a1 \uc11c\ube44\uc2a4; \ud0dd\uc2dc, \uacc4\uc57d \ucc28\ub7c9 \ubc0f \uc774\ub95c \uc624\ud1a0\ubc14\uc774\ub97c \uc774\uc6a9\ud55c \uc5ec\uac1d \uc6b4\uc1a1 \uc0ac\uc5c5;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\ucc28 \uc11c\ube44\uc2a4, \uc601\ud654 \uc0c1\uc601 \ubc0f \uae30\ud0c0 \uc11c\ube44\uc2a4\uac00 \uc81c\uacf5\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \ubc29\ubc95\uc744 \uc801\uc6a9\ud558\uae30 \uc704\ud55c \uc870\uac74\uc740 \uc0ac\uc5c5\uccb4\uac00 \uac01 \uac70\ub798\ub97c \uc0c1\uc138\ud558\uac8c \uad00\ub9ac\ud560 \uc218 \uc788\ub294 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc2dc\uc2a4\ud15c\uc744 \uac16\ucd94\uace0 \uc788\uc5b4\uc57c \ud558\uba70, \uac01 \uac70\ub798\uc5d0 \ub300\ud55c \ud604\uae08 \uc218\uae08 \ub370\uc774\ud130\uac00 \uc2dc\uc2a4\ud15c\uc5d0 \uc800\uc7a5\ub418\uc5b4 \uc788\uc5b4\uc57c \ud55c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc870\uac74\uc774 \ucda9\uc871\ub418\uba74 \uc0ac\uc5c5\uccb4\uc758 \uc0c1\uc138 \uac70\ub798 \uc815\ubcf4 \ub370\uc774\ud130\ubca0\uc774\uc2a4\ub294 \ud68c\ub78c \uc81c91\/2026\/TT-BTC\ud638 \ubd80\ub85d III\uc5d0 \uc788\ub294 \uac70\ub798 \uc0c1\uc138 \uc815\ubcf4\ud45c(\uc591\uc2dd 01\/TTGD)\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_ban_hang_cung_cap_dich_vu_trong_gio_lam_viec_ban_dem\"><\/span><b>\uc5ec\uae30\uc5d0\ub294 \uc57c\uac04 \uadfc\ubb34 \uc2dc\uac04 \ub3d9\uc548 \uc0c1\ud488\uc744 \ud310\ub9e4\ud558\uac70\ub098 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uac83\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub610\ud55c, \ud68c\ub78c 4831\/CT-CS\ub294 \ud310\ub9e4\uc790\uac00 \uc790\ub3d9 \uc1a1\uc7a5 \ubc1c\ud589 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \ubcf4\uc720\ud558\uace0 \uc788\uc9c0 \uc54a\uc9c0\ub9cc \ub178\ub3d9\ubc95\uc5d0 \uaddc\uc815\ub41c \uc57c\uac04 \uadfc\ubb34 \uc2dc\uac04 \ub3d9\uc548 \uc0c1\ud488 \ud310\ub9e4 \ub610\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uacfc \uad00\ub828\ub41c \uac70\ub798\ub97c \ud558\ub294 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ub418\ub294 \ucd94\uac00 \uaddc\uc815\uc744 \ub3c4\uc785\ud569\ub2c8\ub2e4. \uc774 \uacbd\uc6b0, \uae30\uc874\ucc98\ub7fc \uc57c\uac04\uc5d0 \uc989\uc2dc \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud558\ub294 \ub300\uc2e0, \ub2a6\uc5b4\ub3c4 \ub2e4\uc74c \uc601\uc5c5\uc77c\uae4c\uc9c0 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uac04\uc744 \uc5f0\uae30\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 24\uc2dc\uac04 \uc5f0\uc911\ubb34\ud734\ub85c \uc6b4\uc601\ub418\ub294 \ub9ce\uc740 \ube44\uc988\ub2c8\uc2a4 \ubaa8\ub378\uc758 \ud604\uc2e4\uc744 \ubc18\uc601\ud55c \uc870\uc815\uc785\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/\">\ubc95\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub77c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud569\ub2c8\ub2e4.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_tai_Thong_tu_912026TT-BTC_theo_huong_dan_cua_Cong_van_4831CT-CS\"><\/span><b>\uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0 \ub530\ub77c \ud68c\ub78c 91\/2026\/TT-BTC\uc5d0 \ucd94\uac00\ub41c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9334\" aria-describedby=\"caption-attachment-9334\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9334\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 91\/2026\/TT-BTC theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 4831\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-tai-Thong-tu-91_2026_TT-BTC-theo-huong-dan-cua-Cong-van-4831_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9334\" class=\"wp-caption-text\">\uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0 \ub530\ub77c \ud68c\ub78c 91\/2026\/TT-BTC\uc5d0 \ucd94\uac00\ub41c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 \uc81c254\/2026\/ND-CP\ud638\uc758 \ub0b4\uc6a9 \uc678\uc5d0\ub3c4, \uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\ud638\ub294 \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9 \ub4f1\ub85d \uc808\ucc28 \ubc0f \uc704\ud5d8 \uad00\ub9ac \uae30\uc900\uc5d0 \uc911\uc810\uc744 \ub454 \ud68c\ub78c \uc81c91\/2026\/TT-BTC\ud638\uc758 \uba87 \uac00\uc9c0 \uc911\uc694\ud55c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc744 \uc18c\uac1c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dang_ky_thay_doi_noi_dung_dang_ky_su_dung_hoa_don_dien_tu\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c \uc0ac\uc6a9\uc744 \uc704\ud55c \ub4f1\ub85d \ubc0f \ub4f1\ub85d \uc815\ubcf4 \ubcc0\uacbd.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0 \ub530\ub974\uba74, \ud68c\ub78c \uc81c91\/2026\/TT-BTC\ud638\ub294 \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9\uc744 \uc704\ud55c \ub4f1\ub85d \uc815\ubcf4 \ubcc0\uacbd \uad00\ub828 \uaddc\uc815\uc744 \uac1c\uc815\ud588\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c, \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9\uc744 \uc911\ub2e8\ud558\uac70\ub098 \uc77c\uc2dc\uc801\uc73c\ub85c \uc815\uc9c0\ud558\ub294 \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0, \uc815\ubcf4 \ubcc0\uacbd \uc2dc\uc5d0\ub294 \uc0dd\uccb4 \uc778\uc99d\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub77c \uacbd\uc81c \uc870\uc9c1, \uae30\ud0c0 \uc870\uc9c1, \uc0ac\uc5c5\uc790 \uac00\uad6c \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \ud68c\ub78c \uc81c91\/2026\/TT-BTC\ud638 \ubd80\ub85d III\uc5d0 \uc788\ub294 \uc591\uc2dd \uc81c01\/\u0110KT\u0110-H\u0110\u0110T\ud638\ub97c \uc0ac\uc6a9\ud558\uac70\ub098, \uc138\ubb34 \uad00\ub9ac \uc815\ubcf4 \uc2dc\uc2a4\ud15c \ub610\ub294 \uc804\uc790 \uc138\uae08\uacc4\uc0b0\uc11c \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \ud1b5\ud574 \uc815\ubcf4\ub97c \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \ubb38\uc11c 4831\/CT-CS\ub294 \ub610\ud55c \uc774 \uaddc\uc815\uc744 \ubc95\ub839 \uc81c70\/2025\/ND-CP\ud638\uc640 \ube44\uad50\ud558\ub294\ub370, \ud574\ub2f9 \ubc95\ub839\uc5d0 \ub530\ub974\uba74 \ub0a9\uc138\uc790\uac00 \ubc95\uc815\ub300\ub9ac\uc778, \uc0ac\uc5c5\uccb4 \ub300\ud45c, \uac1c\uc778\uc0ac\uc5c5\uc790, \uae30\uc5ec \ud68c\uc6d0 \ub610\ub294 \uc18c\uc720\uc790\uc5d0 \ub300\ud55c \uc815\ubcf4 \ubcc0\uacbd\uc73c\ub85c \uc778\ud574 \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9\uc744 \uc704\ud55c \uc815\ubcf4\ub97c \ubcc0\uacbd\ud558\ub294 \uacbd\uc6b0, \uc808\ucc28\ub294 \uc81c6\uc870 1\ud56d a\ud638\uc758 \ubcc4\ub3c4 \uaddc\uc815\uc5d0 \ub530\ub77c \uc218\ud589\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub610\ud55c, \uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0 \uc5b8\uae09\ub41c \ub610 \ub2e4\ub978 \uc8fc\ubaa9\ud560 \ub9cc\ud55c \uc870\uc815 \uc0ac\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. <\/span><b>\uc124\uba85, \ucd94\uac00 \uc815\ubcf4 \ubc0f \uc11c\ub958 \uc81c\ucd9c \uae30\ud55c\uc744 \uc5f0\uc7a5\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\"> 2\uc77c\ucc28\ubd80\ud130 <\/span><b>3\uc77c \uadfc\ubb34<\/b><span style=\"font-weight: 400;\">\uc774\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \ub0a9\uc138\uc790\uc5d0\uac8c \uc804\uc790 \uc138\uae08\uacc4\uc0b0\uc11c \uc0ac\uc6a9 \ub4f1\ub85d\uacfc \uad00\ub828\ub41c \uc124\uba85\uc774\ub098 \ucd94\uac00 \uc11c\ub958 \uc81c\ucd9c\uc744 \uc694\uccad\ud558\ub294 \ud1b5\uc9c0\uc11c\ub97c \ubc1c\uc1a1\ud558\ub294 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uae30\ud55c\uc744 \ud558\ub8e8 \uc5f0\uc7a5\ud568\uc73c\ub85c\uc368 \uae30\uc5c5 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \ud544\uc694\ud55c \uc11c\ub958\ub97c \uc644\ube44\ud558\uc5ec \uae30\ud55c \ub0b4 \ubbf8\uc81c\ucd9c\ub85c \uc778\ud55c \ubc8c\uae08\uc744 \ud53c\ud560 \uc218 \uc788\ub294 \uc720\ub9ac\ud55c \uc870\uac74\uc744 \ub9c8\ub828\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_nguoi_nop_thue_co_rui_ro_cao_trong_dang_ky_su_dung_hoa_don_dien_tu\"><\/span><b>\uc804\uc790 \uc138\uae08\uacc4\uc0b0\uc11c \uc0ac\uc6a9 \ub4f1\ub85d \uacfc\uc815\uc5d0\uc11c \uace0\uc704\ud5d8 \ub0a9\uc138\uc790\ub97c \uc2dd\ubcc4\ud558\uae30 \uc704\ud55c \uae30\uc900.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c\uc5d0\uc11c \uc5b8\uae09\ub41c \ub9c8\uc9c0\ub9c9 \uc0ac\ud56d\uc740 \ud68c\ub78c \uc81c91\/2026\/TT-BTC\ud638 \uc81c7\uc870\uc758 \uace0\uc704\ud5d8 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \uae30\uc900 \uac1c\uc815\uc5d0 \uad00\ud55c \uac83\uc785\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c, \uae30\uc900 3\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uac1c\uc815\ub429\ub2c8\ub2e4. &quot;\ubcf8\uc0ac \uc8fc\uc18c\ub97c \ub4f1\ub85d\ud55c \ub0a9\uc138\uc790.&quot; <\/span><b>\ud589\uc815 \uad6c\uc5ed\uc0c1 \ud2b9\uc815 \uc8fc\uc18c\ub294 \uc5c6\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\ub610\ub294 \ub4f1\ub85d\ud558\uc138\uc694 <\/span><b>\uc544\ud30c\ud2b8<\/b><span style=\"font-weight: 400;\">\uace0\uc704\ud5d8\uad70\uc73c\ub85c \uac04\uc8fc\ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud558\uc9c0\ub9cc \uc774 \uaddc\uc815\uc740 \uc608\uc678 \uc0ac\ud56d\ub3c4 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\uc774\ub294 \ubc95\ub960\uc5d0 \ub530\ub77c \uc0c1\uc5c5\uc801 \uc6a9\ub3c4\ub85c \ud5c8\uac00\ub41c \uc544\ud30c\ud2b8 \ub610\ub294 \uc544\ud30c\ud2b8 \uac74\ubb3c\uc758 \uc77c\ubd80\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc73c\uba70, \uac1c\ubcc4 \uc0ac\uc5c5\uccb4\uc5d0 \ub300\ud574\uc11c\ub294 \uc608\uc678\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc640 \uc0ac\uc5c5\uc8fc\uac00 \ubcf8\uc0ac \uc8fc\uc18c\ub97c \ub4f1\ub85d\ud558\uac70\ub098 \uac80\ud1a0\ud560 \ub54c \ud2b9\ubcc4\ud788 \uc8fc\uc758\ud574\uc57c \ud560 \uc0ac\ud56d\uc785\ub2c8\ub2e4. \uc798\ubabb \ub4f1\ub85d\ud560 \uacbd\uc6b0 \uace0\uc704\ud5d8 \uad00\ub9ac \ub300\uc0c1\uc73c\ub85c \ubd84\ub958\ub418\uc5b4 \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9 \uc2dc \ub354\uc6b1 \uc5c4\uaca9\ud55c \uac10\ub3c5\uc744 \ubc1b\uac8c \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud68c\uacc4 \uc5ed\ub7c9\uc774 \ubd80\uc871\ud55c \uae30\uc5c5\uc758 \uacbd\uc6b0, Circular 4831\/CT-CS\uc640 \uac19\uc740 \uaddc\uc815\uc744 \ucd5c\uc2e0 \uc0c1\ud0dc\ub85c \uc720\uc9c0\ud558\ub294 \uac83\uc774 \uc0c1\ub2f9\ud55c \ubd80\ub2f4\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uacbd\uc6b0, \ub2e4\uc74c\uc744 \ud65c\uc6a9\ud558\uba74 \ub3c4\uc6c0\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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;\"> \uc774 \uc194\ub8e8\uc158\uc740 \uae30\uc5c5\uc774 \uc0c8\ub85c\uc6b4 \uc804\uc790 \uc1a1\uc7a5 \uc815\ucc45\uc744 \uc815\ud655\ud558\uace0 \uc2dc\uae30\uc801\uc808\ud558\uac8c \uc801\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uc1a1\uc7a5 \uc0dd\uc131 \uc2dc\uc810 \ubc0f \ub4f1\ub85d \uc808\ucc28\uc640 \uad00\ub828\ub41c \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_doanh_nghiep_can_luu_y_gi_tu_Cong_van_4831CT-CS\"><\/span><b>\uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0\uc11c \ubb34\uc5c7\uc744 \uc8fc\ubaa9\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0 \uc81c\uacf5\ub41c \uc815\ubcf4\uc5d0 \ub530\ub77c \uae30\uc5c5, \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc5c5\ubb34\ub97c \uc801\uadf9\uc801\uc73c\ub85c \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \ub300\uc870 \uc11c\ube44\uc2a4, \ubcf4\ud5d8 \uc11c\ube44\uc2a4, \uae30\uc220 \uae30\ubc18 \uc5ec\uac1d \uc6b4\uc1a1 \uc11c\ube44\uc2a4\uc640 \uac19\uc774 \ud2b9\uc815 \uccad\uad6c \uae30\ud55c \uaddc\uc815\uc774 \uc788\ub294 \uc0b0\uc5c5\uad70\uc744 \ud3ec\ud568\ud558\uc5ec \uac01 \uc0b0\uc5c5\uad70\ubcc4 \uccad\uad6c \ud504\ub85c\uc138\uc2a4\ub97c \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc874 \uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc2dc\uc2a4\ud15c\uc744 \uac80\ud1a0\ud558\uc5ec \ud574\ub2f9 \uc0ac\uc5c5\uccb4\uac00 \uc591\uc2dd 01\/TTGD(m\u1eabu s\u1ed1 01\/TTGD)\uc5d0 \ub530\ub77c \uac70\ub798 \uc0c1\uc138 \ub0b4\uc5ed\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud558\ub294 \uc0ac\uc5c5\uccb4 \ubc94\uc8fc\uc5d0 \uc18d\ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\uace0, \uc801\uc808\ud55c \uc2dc\uc2a4\ud15c \uc5c5\uadf8\ub808\uc774\ub4dc \uacc4\ud68d\uc744 \uc218\ub9bd\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c \ub4f1\ub85d \uc815\ubcf4 \ubcc0\uacbd \uc2dc \uc0dd\uccb4 \uc778\uc99d\uc5d0 \ud544\uc694\ud55c \uc11c\ub958\uc640 \uc808\ucc28\ub97c \uc900\ube44\ud558\uc2dc\uace0, \uc0c8\ub85c\uc6b4 \uc124\uba85 \uc81c\ucd9c \uae30\ud55c\uc740 3\uc601\uc5c5\uc77c\uc784\uc744 \uc720\uc758\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud2b9\ud788 \uc544\ud30c\ud2b8 \uac74\ubb3c\uc5d0 \uc704\uce58\ud55c \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0, \ub4f1\ub85d\ub41c \ubcf8\uc0ac \uc8fc\uc18c\ub97c \ud655\uc778\ud558\uc5ec \uc0c8\ub85c \uac1c\uc815\ub41c \uace0\uc704\ud5d8 \uae30\uc900\uacfc \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uad6c\uccb4\uc801\uc778 \uc0ac\ub840\uc5d0\uc11c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uaddc\uc81c \ub9e5\ub77d\uc5d0 \ub300\ud55c \ubd88\uc644\uc804\ud55c \uc774\ud574\ub85c \uc778\ud55c \uc624\uc801\uc6a9\uc744 \ud53c\ud558\uace0 \uac00\uc7a5 \uc815\ud655\ud55c \uadfc\uac70\ub97c \uc5bb\uae30 \uc704\ud574 \uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS \uc804\ubb38\uacfc \uc2dc\ud589\ub839 254\/2026\/ND-CP \ubc0f \ud68c\ub78c 91\/2026\/TT-BTC\ub97c \uc9c1\uc811 \ucc38\uc870\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c \uc124\ub9bd\ub41c \uc0ac\uc5c5\uccb4\ub098 \uc804\ub2f4 \ud68c\uacc4 \ubd80\uc11c\uac00 \uc5c6\ub294 \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0, \uc774\ub7ec\ud55c \ud615\ud0dc\uc758 \ud68c\uacc4 \ubc29\uc2dd\uc774 \uc801\ud569\ud569\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-dich-vu\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4 \uace0\uc6a9\ud558\uae30<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN(Master Accountant Network)\uacfc \uac19\uc740 \uc804\ubb38\uc801\uc774\uace0 \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \ubd80\uc11c\ub97c \ud1b5\ud574, \uc800\ud76c\ub294 \ud68c\ub78c 4831\/CT-CS \ubc0f \uad00\ub828 \ubb38\uc11c\uc758 \ubaa8\ub4e0 \ubcc0\uacbd \uc0ac\ud56d\uc774 \uc815\ud574\uc9c4 \uae30\ud55c \ub0b4\uc5d0 \uc5c5\ub370\uc774\ud2b8\ub418\uace0 \uc801\uc6a9\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ucd5c\uc801\uc758 \uc120\ud0dd\uc785\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \ubb38\uc11c 4831\/CT-CS\ub294 \uc138 \uac00\uc9c0 \uc911\uc694\ud55c \ub0b4\uc6a9 \uadf8\ub8f9\uc744 \uccb4\uacc4\ud654\ud588\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub294 \ubc95\ub839 \uc81c254\/2026\/ND-CP\ud638\uc5d0 \uba85\uc2dc\ub41c \ud2b9\uc815 \uc0c1\ud669\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c \uc0ac\uc6a9\uc744 \uc704\ud55c \ub4f1\ub85d \ubc0f \uc815\ubcf4 \ubcc0\uacbd\uc5d0 \uad00\ud55c \uaddc\uc815;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uc704\ud5d8 \ub0a9\uc138\uc790\ub97c \uc2dd\ubcc4\ud558\ub294 \uae30\uc900\uc740 \ud68c\ub78c \uc81c91\/2026\/TT-BTC\ud638\uc5d0 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ub0b4\uc6a9\ub4e4\uc740 \ubaa8\ub450 \uae30\uc5c5, \uac00\ub0b4 \uc0ac\uc5c5\uccb4, \uac1c\uc778 \uc0ac\uc5c5\uc790\uac00 \uc804\uc790 \uc1a1\uc7a5\uc744 \uc0dd\uc131\ud558\uace0 \uad00\ub9ac\ud558\ub294 \uc77c\uc0c1\uc801\uc778 \uc5c5\ubb34\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc18c\ub4e4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0 \ub3c4\uc785\ub41c \uaddc\uc815\uc744 \uc774\ud574\ud558\uace0 \uc62c\ubc14\ub974\uac8c \uc801\uc6a9\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc138\ubc95\uc744 \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30 \ub610\ub294 \ub4f1\ub85d \uc808\ucc28\uc0c1\uc758 \uc624\ub958\ub85c \uc778\ud55c \ubc8c\uae08 \ubd80\uacfc \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadc0\uc0ac\uc5d0\uc11c \uc774 \ub0b4\uc6a9\uc744 \uac1c\ubcc4\uc801\uc778 \uc2e4\uc81c \uc0c1\ud669\uc5d0 \uc801\uc6a9\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \ubcf4\ub2e4 \uad6c\uccb4\uc801\uc778 \uc870\uc5b8\uc774 \ud544\uc694\ud558\uc2dc\uba74 \uc5b8\uc81c\ub4e0\uc9c0 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\ud574 \uc8fc\uc2ed\uc2dc\uc624. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc138\uc694.<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc9c0\uc6d0\uc744 \ubc1b\uae30 \uc704\ud574.<\/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;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/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>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/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;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_4831CT-CS\"><\/span><b>\uacf5\uc2dd \ubb38\uc11c 4831\/CT-CS\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>\uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc5d0 \uba85\uc2dc\ub41c \ub300\ub85c \uac70\ub798 \ub0b4\uc5ed\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud558\ub294 \uc0ac\uc5c5\uccb4\ub294 \uc5b4\ub5a4 \uc0ac\uc5c5\uccb4\uc785\ub2c8\uae4c?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc0ac\uc5c5\uccb4\ub4e4\uc740 \uc740\ud589, \uacb0\uc81c \uc911\uac1c, \ubcf4\ud5d8, \uc99d\uad8c, \uc804\uc790\uc0c1\uac70\ub798, \uc5ec\uac1d \uc6b4\uc1a1 \ub4f1\uacfc \uac19\uc740 \ubd84\uc57c\uc5d0\uc11c \uac1c\uc778 \uc18c\ube44\uc790\uc5d0\uac8c \uc9c1\uc811 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uba70, \uac01 \uac70\ub798\ub97c \uc0c1\uc138\ud558\uac8c \uad00\ub9ac\ud558\ub294 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc2dc\uc2a4\ud15c\uc744 \uac16\ucd94\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc804\uc790 \uccad\uad6c\uc11c \ubc1c\ud589\uc744 \uc704\ud55c \ub4f1\ub85d \uc815\ubcf4 \ubcc0\uacbd \uc2dc \uc0dd\uccb4 \uc778\uc99d\uc774 \ud544\uc218\uc778\uac00\uc694?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc758 \ub0b4\uc6a9\uc5d0 \ub530\ub974\uba74, \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9\uc744 \uc911\ub2e8\ud558\uac70\ub098 \uc77c\uc2dc\uc801\uc73c\ub85c \uc815\uc9c0\ud558\ub294 \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0, \ub4f1\ub85d \uc815\ubcf4 \ubcc0\uacbd\uc758 \ubaa8\ub4e0 \uacbd\uc6b0\ub294 \uc0dd\uccb4 \uc778\uc99d\uc744 \ud1b5\ud574 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc138\ubb34 \ub2f9\uad6d\uc774 \uc694\uccad\ud55c \uc124\uba85 \ubc0f \ucd94\uac00 \uc815\ubcf4\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \ub9c8\uac10\uc77c\uc740 \uc5b8\uc81c\uc785\ub2c8\uae4c?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 4831\/CT-CS\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c \uc774 \uae30\ud55c\uc740 2\uc77c\uc5d0\uc11c 3\uc77c(\uc601\uc5c5\uc77c \uae30\uc900)\ub85c \uc0c1\ud5a5 \uc870\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, m\u1ed7i l\u1ea7n ch\u00ednh s\u00e1ch h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay \u0111\u1ed5i l\u00e0 m\u1ed9t l\u1ea7n ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh l\u1eadp, xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p \u2013 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, cho \u0111\u1ebfn th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng. Sai m\u1ed9t th\u1eddi \u0111i\u1ec3m [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9332,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9331","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\/9331","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=9331"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9331\/revisions"}],"predecessor-version":[{"id":9335,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9331\/revisions\/9335"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9332"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9331"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}