{"id":10584,"date":"2026-10-26T13:45:01","date_gmt":"2026-10-26T06:45:01","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10584"},"modified":"2026-10-26T13:45:01","modified_gmt":"2026-10-26T06:45:01","slug":"cong-van-13194-tcs-qldn2","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/cong-van-13194-tcs-qldn2\/","title":{"rendered":"C\u00f4ng v\u0103n 13194\/TCS-QLDN2 h\u01b0\u1edbng d\u1eabn n\u1ed9p thu\u1ebf thay d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o Meta Facebook"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ea1y qu\u1ea3ng c\u00e1o Facebook, Instagram \u0111ang nh\u1eadn bi\u00ean lai t\u1eeb Meta v\u1edbi gi\u00e1 thanh to\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. V\u1eady ai ph\u1ea3i n\u1ed9p kho\u1ea3n thu\u1ebf n\u00e0y, n\u1ed9p b\u1eb1ng m\u00e3 s\u1ed1 thu\u1ebf n\u00e0o v\u00e0 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, t\u00ednh v\u00e0o chi ph\u00ed hay kh\u00f4ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-13194tcs2qldn2-ngay-20102026-huong-dan-ke-khai-nop-thue-nha-thau-voi-meta-the-nao-138107961.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/a><\/span><\/strong> c\u1ee7a Thu\u1ebf c\u01a1 s\u1edf 2 Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh \u0111\u00e3 tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp t\u1eebng c\u00e2u h\u1ecfi. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 n\u1ed9i dung h\u01b0\u1edbng d\u1eabn, b\u00e1m s\u00e1t v\u0103n b\u1ea3n g\u1ed1c \u0111\u1ec3 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng ngay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n v\u1eabn ch\u1ec9 h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3ng c\u00e1o theo s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho Meta m\u00e0 b\u1ecf qua ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf thay. Sai s\u00f3t n\u00e0y c\u00f3 th\u1ec3 k\u00e9o theo vi\u1ec7c kho\u1ea3n chi b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra. \u0110\u1eb7c bi\u1ec7t sau khi<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/meta-thay-doi-chinh-sach-tinh-thue\/\"> Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, vi\u1ec7c n\u1eafm r\u00f5 h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/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\">\u0418\u043d\u0434\u0435\u043a\u0441<\/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=\"\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u044c\/\u041e\u0442\u043a\u0440\u044b\u0442\u044c \u043e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/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\/ru\/cong-van-13194-tcs-qldn2\/#Cong_van_13194TCS2-QLDN2_la_gi\" >C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 l\u00e0 g\u00ec?<\/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\/ru\/cong-van-13194-tcs-qldn2\/#Ai_phai_nop_thue_thay_cho_Meta_theo_Cong_van_13194TCS2-QLDN2\" >Ai ph\u1ea3i n\u1ed9p thu\u1ebf thay cho Meta theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2?<\/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\/ru\/cong-van-13194-tcs-qldn2\/#Doanh_nghiep_nop_thue_GTGT_theo_phuong_phap_khau_tru\" >Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/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\/ru\/cong-van-13194-tcs-qldn2\/#Meta_da_co_ma_so_thue_9000000327_doanh_nghiep_con_phai_nop_thay_khong\" >Meta \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf 9000000327, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p thay kh\u00f4ng?<\/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\/ru\/cong-van-13194-tcs-qldn2\/#Doanh_nghiep_nop_thue_GTGT_theo_phuong_phap_truc_tiep\" >Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-13194-tcs-qldn2\/#Dang_ky_ma_so_thue_nop_thay_theo_Cong_van_13194TCS2-QLDN2\" >\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-13194-tcs-qldn2\/#Ho_so_thoi_han_ke_khai_thue_nop_thay_theo_Cong_van_13194TCS2-QLDN2\" >H\u1ed3 s\u01a1, th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf n\u1ed9p thay theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-13194-tcs-qldn2\/#Mau_to_khai_thue_nop_thay_cho_Meta\" >M\u1eabu t\u1edd khai thu\u1ebf n\u1ed9p thay cho Meta<\/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\/ru\/cong-van-13194-tcs-qldn2\/#Thoi_han_nop_ho_so_khai_thue_va_nop_thue\" >Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-13194-tcs-qldn2\/#Khong_co_hop_dong_ky_truc_tiep_voi_Meta_thi_dung_chung_tu_gi\" >Kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi Meta th\u00ec d\u00f9ng ch\u1ee9ng t\u1eeb g\u00ec?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-13194-tcs-qldn2\/#Khau_tru_thue_GTGT_dau_vao_va_chi_phi_duoc_tru_theo_Cong_van_13194TCS2-QLDN2\" >Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-13194-tcs-qldn2\/#Nguyen_tac_khau_tru_thue_GTGT_dau_vao\" >Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/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\/ru\/cong-van-13194-tcs-qldn2\/#Truong_hop_thue_GTGT_nop_thay_khong_du_dieu_kien_khau_tru\" >Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT n\u1ed9p thay kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/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\/ru\/cong-van-13194-tcs-qldn2\/#Bo_chung_tu_de_tinh_vao_chi_phi_duoc_tru\" >B\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-13194-tcs-qldn2\/#Hach_toan_ke_toan\" >\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442<\/a><\/li><\/ul><\/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\/ru\/cong-van-13194-tcs-qldn2\/#Quy_trinh_6_buoc_nop_thue_thay_cho_Meta_theo_Cong_van_13194TCS2-QLDN2\" >Quy tr\u00ecnh 6 b\u01b0\u1edbc n\u1ed9p thu\u1ebf thay cho Meta theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-13194-tcs-qldn2\/#Ket_luan\" >\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-13194-tcs-qldn2\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-13194-tcs-qldn2\/#Cau_hoi_thuong_gap_ve_Cong_van_13194TCS2-QLDN2\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-13194-tcs-qldn2\/#Doanh_nghiep_nop_thue_GTGT_theo_phuong_phap_truc_tiep_co_phai_nop_thue_thay_cho_Meta_khong\" >Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf thay cho Meta kh\u00f4ng?<\/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\/ru\/cong-van-13194-tcs-qldn2\/#Thue_nop_thay_cho_Meta_gom_nhung_loai_nao\" >Thu\u1ebf n\u1ed9p thay cho Meta g\u1ed3m nh\u1eefng lo\u1ea1i n\u00e0o?<\/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\/ru\/cong-van-13194-tcs-qldn2\/#Chung_tu_nao_dung_de_khau_tru_thue_GTGT_dau_vao\" >Ch\u1ee9ng t\u1eeb n\u00e0o d\u00f9ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\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\/ru\/cong-van-13194-tcs-qldn2\/#Khong_ky_hop_dong_giay_voi_Meta_co_bi_loai_chi_phi_khong\" >Kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng gi\u1ea5y v\u1edbi Meta c\u00f3 b\u1ecb lo\u1ea1i chi ph\u00ed kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_13194TCS2-QLDN2_la_gi\"><\/span><b>C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 n\u0103m 2026 do Thu\u1ebf c\u01a1 s\u1edf 2 Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh ban h\u00e0nh, h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn c\u1ee7a Meta Platforms Ireland Limited (Meta). V\u0103n b\u1ea3n t\u1eadp trung v\u00e0o 04 n\u1ed9i dung:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft nhanh th\u00f4ng tin c\u1ee7a C\u00f4ng v\u0103n:<\/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>\u0418\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0414\u0435\u0442\u0430\u043b\u044c<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0427\u0438\u0441\u043b\u043e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">13194\/TCS2-QLDN2<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u041e\u0440\u0433\u0430\u043d, \u0432\u044b\u0434\u0430\u0432\u0448\u0438\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf c\u01a1 s\u1edf 2 Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">N\u0103m ban h\u00e0nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng d\u1ecbch v\u1ee5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u1ef1c tuy\u1ebfn c\u1ee7a Meta Platforms Ireland Limited<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n vi\u1ec7n d\u1eabn ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP; Th\u00f4ng t\u01b0 69\/2025\/TT-BTC; Th\u00f4ng t\u01b0 20\/2026\/TT-BTC; Th\u00f4ng t\u01b0 89\/2026\/TT-BTC; Th\u00f4ng t\u01b0 90\/2026\/TT-BTC; Lu\u1eadt Thu\u1ebf GTGT 2024; Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP; Lu\u1eadt Thu\u1ebf TNDN 2025; Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_phai_nop_thue_thay_cho_Meta_theo_Cong_van_13194TCS2-QLDN2\"><\/span><b>Ai ph\u1ea3i n\u1ed9p thu\u1ebf thay cho Meta theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10586\" aria-describedby=\"caption-attachment-10586\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10586\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ve-nghia-vu-ke-khai-nop-thue-thay-theo-Cong-van-13194_TCS2-QLDN2.jpg\" alt=\"V\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai n\u1ed9p thu\u1ebf thay theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ve-nghia-vu-ke-khai-nop-thue-thay-theo-Cong-van-13194_TCS2-QLDN2.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ve-nghia-vu-ke-khai-nop-thue-thay-theo-Cong-van-13194_TCS2-QLDN2-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ve-nghia-vu-ke-khai-nop-thue-thay-theo-Cong-van-13194_TCS2-QLDN2-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ve-nghia-vu-ke-khai-nop-thue-thay-theo-Cong-van-13194_TCS2-QLDN2-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ve-nghia-vu-ke-khai-nop-thue-thay-theo-Cong-van-13194_TCS2-QLDN2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10586\" class=\"wp-caption-text\">V\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai n\u1ed9p thu\u1ebf thay theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf thay ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT m\u00e0 doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u1ea7u ti\u00ean tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n b\u1ea5t k\u1ef3 th\u1ee7 t\u1ee5c n\u00e0o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nop_thue_GTGT_theo_phuong_phap_khau_tru\"><\/span><b>Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2, tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: khi C\u00f4ng ty mua d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o c\u1ee7a Meta m\u00e0 Meta kh\u00f4ng t\u00ednh v\u00e0 kh\u00f4ng thu kho\u1ea3n thu\u1ebf GTGT 10% (gi\u00e1 thanh to\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf t\u1ea1i Vi\u1ec7t Nam), th\u00ec C\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho Meta.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u043e:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lo\u1ea1i thu\u1ebf n\u1ed9p thay:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC v\u00e0 \u0110i\u1ec1u 7 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-20-2026-TT-BTC-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-va-Nghi-dinh-320-2025-ND-CP-672539.aspx\" target=\"_blank\" rel=\"noopener\">\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 20\/2026\/TT-BTC<\/a><\/span><\/strong>.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n:<\/b><span style=\"font-weight: 400;\"> T\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n ti\u1ec1n cho Meta.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u0440\u0430\u0432\u043e\u0432\u0430\u044f \u043e\u0441\u043d\u043e\u0432\u0430:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n 3 \u0110i\u1ec1u 43 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 44 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218690\" target=\"_blank\" rel=\"noopener\">\u0423\u043a\u0430\u0437 252\/2026\/ND-CP<\/a><\/span><\/strong>.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Meta_da_co_ma_so_thue_9000000327_doanh_nghiep_con_phai_nop_thay_khong\"><\/span><b>Meta \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf 9000000327, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p thay kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 th\u1eafc m\u1eafc ph\u1ed5 bi\u1ebfn nh\u1ea5t. C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 n\u00eau r\u00f5: Vi\u1ec7c Meta \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam (9000000327) l\u00e0 \u0111\u1ec3 nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u01b0a \u0111\u01b0\u1ee3c b\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay (nh\u01b0 cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00f4ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf), \u0111\u1ec3 Meta th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, vi\u1ec7c Meta c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng l\u00e0m m\u1ea5t \u0111i ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay c\u1ee7a doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nop_thue_GTGT_theo_phuong_phap_truc_tiep\"><\/span><b>Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp: C\u00f4ng ty kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay theo kho\u1ea3n 3 \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP; ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf thu\u1ed9c v\u1ec1 nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i (Meta).<\/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>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ai k\u00ea khai, n\u1ed9p thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0411\u0430\u0437\u0430<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u041c\u0435\u0442\u043e\u0434 \u0432\u044b\u0447\u0435\u0442\u0430<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, k\u00ea khai, n\u1ed9p thay cho Meta<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 43, kho\u1ea3n 1 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u041f\u0440\u044f\u043c\u043e\u0439 \u043c\u0435\u0442\u043e\u0434<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Meta\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dang_ky_ma_so_thue_nop_thay_theo_Cong_van_13194TCS2-QLDN2\"><\/span><b>\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10585\" aria-describedby=\"caption-attachment-10585\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10585\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dang-ky-ma-so-thue-nop-thay-theo-Cong-van-13194_TCS2-QLDN2.jpg\" alt=\"\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dang-ky-ma-so-thue-nop-thay-theo-Cong-van-13194_TCS2-QLDN2.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dang-ky-ma-so-thue-nop-thay-theo-Cong-van-13194_TCS2-QLDN2-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dang-ky-ma-so-thue-nop-thay-theo-Cong-van-13194_TCS2-QLDN2-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dang-ky-ma-so-thue-nop-thay-theo-Cong-van-13194_TCS2-QLDN2-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dang-ky-ma-so-thue-nop-thay-theo-Cong-van-13194_TCS2-QLDN2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10585\" class=\"wp-caption-text\">\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m d\u1ec5 sai nh\u1ea5t trong th\u1ef1c t\u1ebf l\u00e0 doanh nghi\u1ec7p d\u00f9ng ch\u00ednh m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a m\u00ecnh \u0111\u1ec3 k\u00ea khai thay cho Meta. C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 h\u01b0\u1edbng d\u1eabn r\u00f5: tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay, C\u00f4ng ty ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p <\/span><b>m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay ri\u00eang (m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1)<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf hi\u1ec7n c\u00f3 c\u1ee7a C\u00f4ng ty \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf thay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 04.1-\u0110KT;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf th\u00f4ng qua b\u00ean Vi\u1ec7t Nam m\u1eabu s\u1ed1 BK04.1-\u0110KT.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea3 hai m\u1eabu \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ch\u1eadm nh\u1ea5t 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y thanh to\u00e1n ho\u1eb7c chi tr\u1ea3 thu nh\u1eadp l\u1ea7n \u0111\u1ea7u cho nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i, theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c b\u01b0\u1edbc thao t\u00e1c chi ti\u1ebft tr\u00ean C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i h\u01b0\u1edbng d\u1eabn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dang-ky-mst-nha-thau-nop-thay-thue-facebook-meta\/\"> \u0111\u0103ng k\u00fd MST nh\u00e0 th\u1ea7u n\u1ed9p thay thu\u1ebf Facebook Meta<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_thoi_han_ke_khai_thue_nop_thay_theo_Cong_van_13194TCS2-QLDN2\"><\/span><b>H\u1ed3 s\u01a1, th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf n\u1ed9p thay theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1, th\u1eddi h\u1ea1n k\u00ea khai n\u1ed9p thay theo C\u00f4ng v\u0103n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_to_khai_thue_nop_thay_cho_Meta\"><\/span><b>M\u1eabu t\u1edd khai thu\u1ebf n\u1ed9p thay cho Meta<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty l\u1eadp T\u1edd khai theo <\/span><b>M\u1eabu s\u1ed1 01\/NTNN, NCCNN<\/b><span style=\"font-weight: 400;\"> Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Khi l\u1eadp t\u1edd khai, k\u1ebf to\u00e1n l\u01b0u \u00fd hai thao t\u00e1c b\u1eaft bu\u1ed9c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00edch ch\u1ecdn ch\u1ec9 ti\u00eau d\u00e0nh cho t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u1ee7a Meta l\u00e0 <\/span><b>9000000327<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_khai_thue_va_nop_thue\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 cho ph\u00e9p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch khai, theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 30 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC:<\/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>C\u00e1ch khai<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u00c1p d\u1ee5ng khi<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0417\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u043f\u0440\u0438\u043d\u0438\u043c\u0430\u044e\u0442\u0441\u044f \u0432 \u043a\u0430\u0436\u0434\u043e\u043c \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435 \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u043e.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1ed7i l\u1ea7n thanh to\u00e1n ti\u1ec1n cho Meta<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y thanh to\u00e1n ti\u1ec1n cho Meta\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd khai theo th\u00e1ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Trong th\u00e1ng ph\u00e1t sinh thanh to\u00e1n nhi\u1ec1u l\u1ea7n\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo li\u1ec1n k\u1ec1 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. V\u1edbi doanh nghi\u1ec7p n\u1ea1p ti\u1ec1n qu\u1ea3ng c\u00e1o nhi\u1ec1u l\u1ea7n trong th\u00e1ng, vi\u1ec7c \u0111\u0103ng k\u00fd khai theo th\u00e1ng gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 s\u1ed1 l\u01b0\u1ee3ng t\u1edd khai ph\u1ea3i l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_co_hop_dong_ky_truc_tiep_voi_Meta_thi_dung_chung_tu_gi\"><\/span><b>Kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi Meta th\u00ec d\u00f9ng ch\u1ee9ng t\u1eeb g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea7u h\u1ebft doanh nghi\u1ec7p giao d\u1ecbch v\u1edbi Meta ho\u00e0n to\u00e0n qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed. Theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng gi\u1ea5y k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi Meta, C\u00f4ng ty \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c h\u1ed3 s\u01a1, d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed sau \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 c\u1ee7a Meta (Terms of Service);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean lai thanh to\u00e1n\/h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (Receipt\/Invoice);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ecbch s\u1eed giao d\u1ecbch tr\u00ean t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t qua ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c h\u1ed3 s\u01a1 n\u00e0y \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi C\u01a1 quan Thu\u1ebf y\u00eau c\u1ea7u theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khau_tru_thue_GTGT_dau_vao_va_chi_phi_duoc_tru_theo_Cong_van_13194TCS2-QLDN2\"><\/span><b>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf thay \u0111\u00fang quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro m\u00e0 c\u00f2n l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 chi ph\u00ed qu\u1ea3ng c\u00e1o \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. \u0110\u00e2y l\u00e0 ph\u1ea7n mang l\u1ea1i l\u1ee3i \u00edch tr\u1ef1c ti\u1ebfp cho doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_khau_tru_thue_GTGT_dau_vao\"><\/span><b>Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi C\u00f4ng ty n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, <\/span><b>ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf GTGT thay cho nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/b><span style=\"font-weight: 400;\"> ch\u00ednh l\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ec3 C\u00f4ng ty k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041e\u043a\u0430\u0437\u0430\u043d\u0438\u0435 \u0443\u0441\u043b\u0443\u0433 \u0432 \u0441\u0444\u0435\u0440\u0435 \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0438 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430, \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0445 \u041d\u0414\u0421;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9: \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 v\u00e0 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_thue_GTGT_nop_thay_khong_du_dieu_kien_khau_tru\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT n\u1ed9p thay kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 ph\u00e2n bi\u1ec7t hai tr\u01b0\u1eddng h\u1ee3p v\u1edbi h\u1ec7 qu\u1ea3 ho\u00e0n to\u00e0n kh\u00e1c nhau:<\/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>L\u00fd do kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>X\u1eed l\u00fd khi t\u00ednh thu\u1ebf TNDN<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0411\u0430\u0437\u0430<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT (nh\u01b0ng kho\u1ea3n chi v\u1eabn \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf TNDN 2025; \u0110i\u1ec1u 9, \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ho\u1eb7c kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 chi ph\u00ed mua d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o v\u00e0 kho\u1ea3n thu\u1ebf n\u1ed9p thay t\u01b0\u01a1ng \u1ee9ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 hai l\u00e0 r\u1ee7i ro l\u1edbn nh\u1ea5t:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 m\u1ea5t kho\u1ea3n thu\u1ebf GTGT m\u00e0 c\u00f2n b\u1ecb lo\u1ea1i <\/span><b>to\u00e0n b\u1ed9<\/b><span style=\"font-weight: 400;\"> chi ph\u00ed qu\u1ea3ng c\u00e1o khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_chung_tu_de_tinh_vao_chi_phi_duoc_tru\"><\/span><b>B\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 ch\u1ee9ng t\u1eeb c\u1ee7a C\u00f4ng ty c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9, \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 3, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u kho\u1ea3n d\u1ecbch v\u1ee5 v\u00e0 th\u00f4ng tin t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o c\u1ee7a C\u00f4ng ty tr\u00ean n\u1ec1n t\u1ea3ng Meta;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean lai thanh to\u00e1n\/H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do Meta ph\u00e1t h\u00e0nh k\u00e8m d\u1eef li\u1ec7u\/l\u1ecbch s\u1eed ch\u1ea1y qu\u1ea3ng c\u00e1o ch\u1ee9ng minh d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a C\u00f4ng ty;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7 c\u1ee7a C\u00f4ng ty tr\u1ea3 cho Meta;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 01\/NTNN, NCCNN v\u00e0 Ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf thay v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_ke_toan\"><\/span><b>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n thu\u1ebf GTGT n\u1ed9p thay kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 \u0111\u1ec1 ngh\u1ecb C\u00f4ng ty c\u0103n c\u1ee9 theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng \u0111\u1ec3 h\u1ea1ch to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_6_buoc_nop_thue_thay_cho_Meta_theo_Cong_van_13194TCS2-QLDN2\"><\/span><b>Quy tr\u00ecnh 6 b\u01b0\u1edbc n\u1ed9p thu\u1ebf thay cho Meta theo C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb c\u00e1c h\u01b0\u1edbng d\u1eabn tr\u00ean, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 tri\u1ec3n khai theo tr\u00ecnh t\u1ef1 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<\/b><span style=\"font-weight: 400;\"> c\u1ee7a doanh nghi\u1ec7p. Ch\u1ec9 doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb m\u1edbi thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay<\/b><span style=\"font-weight: 400;\"> (n\u1ebfu ch\u01b0a c\u00f3) b\u1eb1ng m\u1eabu 04.1-\u0110KT v\u00e0 BK04.1-\u0110KT, ch\u1eadm nh\u1ea5t 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y thanh to\u00e1n l\u1ea7n \u0111\u1ea7u cho Meta.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thanh to\u00e1n cho Meta b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/b><span style=\"font-weight: 400;\"> c\u1ee7a C\u00f4ng ty; l\u01b0u Receipt\/Invoice v\u00e0 l\u1ecbch s\u1eed giao d\u1ecbch tr\u00ean t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp t\u1edd khai m\u1eabu 01\/NTNN, NCCNN<\/b><span style=\"font-weight: 400;\">, t\u00edch ch\u1ecdn \u0111\u00fang ch\u1ec9 ti\u00eau n\u1ed9p thay v\u00e0 ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a Meta l\u00e0 9000000327.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf<\/b><span style=\"font-weight: 400;\"> theo t\u1eebng l\u1ea7n ph\u00e1t sinh (ng\u00e0y th\u1ee9 10) ho\u1eb7c theo th\u00e1ng (ng\u00e0y 20 th\u00e1ng sau).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/b><span style=\"font-weight: 400;\"> b\u1eb1ng ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf thay; l\u01b0u \u0111\u1ee7 b\u1ed9 4 nh\u00f3m ch\u1ee9ng t\u1eeb \u0111\u1ec3 t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 \u0111\u00e3 l\u00e0m r\u00f5 to\u00e0n b\u1ed9 chu\u1ed7i ngh\u0129a v\u1ee5 khi doanh nghi\u1ec7p mua d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o c\u1ee7a Meta: x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thay, \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay ri\u00eang, k\u00ea khai m\u1eabu 01\/NTNN, NCCNN \u0111\u00fang h\u1ea1n v\u00e0 chu\u1ea9n b\u1ecb b\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Ch\u1ec9 c\u1ea7n m\u1ed9t kh\u00e2u sai, doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb v\u00e0 b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 chi ph\u00ed qu\u1ea3ng c\u00e1o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ch\u01b0a c\u00f3 kinh nghi\u1ec7m x\u1eed l\u00fd thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, gi\u1ea3i ph\u00e1p an to\u00e0n l\u00e0 s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-tron-goi\/\"> \u043f\u043e\u043b\u043d\u043e\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0435 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u0435<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay, k\u00ea khai v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111\u00fang quy \u0111\u1ecbnh. V\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p nh\u01b0 thu\u1ebf GTGT n\u1ed9p thay kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb ho\u1eb7c c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i c\u00e1c k\u1ef3 \u0111\u00e3 thanh to\u00e1n cho Meta,<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan\/\"> <span style=\"font-weight: 400;\">\u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430<\/span><\/a><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\">\u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0411\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u0430\u044f \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0430 \u0438 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438!<\/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>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/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>\u0410\u0434\u0440\u0435\u0441:<\/b><span style=\"font-weight: 400;\"> \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/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>\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u0440\u043e\u0444\u0438\u043b\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0432 Google:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u041f\u043e\u0441\u043c\u043e\u0442\u0440\u0435\u0442\u044c \u043f\u0440\u043e\u0444\u0438\u043b\u044c MAN \u2013 Master Accountant Network \u0432 Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c LinkedIn:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u041f\u0440\u043e\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435 \u043f\u0440\u043e\u0444\u0438\u043b\u044c \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u0430 \u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d\u0430 \u043d\u0430 LinkedIn.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0437\u0430 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0443\u044e \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0443 \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0433-\u043d. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d \u2013 \u043e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network.<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u041e\u043d \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c (CPA) \u0412\u044c\u0435\u0442\u043d\u0430\u043c\u0430 \u0441 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 30-\u043b\u0435\u0442\u043d\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u0443\u0434\u0438\u0442\u0430, \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_13194TCS2-QLDN2\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 13194\/TCS2-QLDN2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nop_thue_GTGT_theo_phuong_phap_truc_tiep_co_phai_nop_thue_thay_cho_Meta_khong\"><\/span><b>Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf thay cho Meta kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. C\u00f4ng ty kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay theo kho\u1ea3n 3 \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP; ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf thu\u1ed9c v\u1ec1 Meta.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_nop_thay_cho_Meta_gom_nhung_loai_nao\"><\/span><b>Thu\u1ebf n\u1ed9p thay cho Meta g\u1ed3m nh\u1eefng lo\u1ea1i n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">G\u1ed3m thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC v\u00e0 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chung_tu_nao_dung_de_khau_tru_thue_GTGT_dau_vao\"><\/span><b>Ch\u1ee9ng t\u1eeb n\u00e0o d\u00f9ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf GTGT thay cho nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u1ecbu thu\u1ebf GTGT v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_ky_hop_dong_giay_voi_Meta_co_bi_loai_chi_phi_khong\"><\/span><b>Kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng gi\u1ea5y v\u1edbi Meta c\u00f3 b\u1ecb lo\u1ea1i chi ph\u00ed kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 cho ph\u00e9p s\u1eed d\u1ee5ng h\u1ed3 s\u01a1, d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed (Terms of Service, Receipt\/Invoice, l\u1ecbch s\u1eed giao d\u1ecbch t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t qua ng\u00e2n h\u00e0ng) thay cho h\u1ee3p \u0111\u1ed3ng k\u00fd tr\u1ef1c ti\u1ebfp, v\u1edbi \u0111i\u1ec1u ki\u1ec7n l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi C\u01a1 quan Thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p ch\u1ea1y qu\u1ea3ng c\u00e1o Facebook, Instagram \u0111ang nh\u1eadn bi\u00ean lai t\u1eeb Meta v\u1edbi gi\u00e1 thanh to\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. V\u1eady ai ph\u1ea3i n\u1ed9p kho\u1ea3n thu\u1ebf n\u00e0y, n\u1ed9p b\u1eb1ng m\u00e3 s\u1ed1 thu\u1ebf n\u00e0o v\u00e0 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, t\u00ednh v\u00e0o chi ph\u00ed hay kh\u00f4ng? C\u00f4ng v\u0103n 13194\/TCS2-QLDN2 c\u1ee7a Thu\u1ebf c\u01a1 s\u1edf [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10587,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10584","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10584","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=10584"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10584\/revisions"}],"predecessor-version":[{"id":10588,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10584\/revisions\/10588"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/10587"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=10584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=10584"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=10584"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}