{"id":10691,"date":"2026-11-02T10:48:44","date_gmt":"2026-11-02T03:48:44","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10691"},"modified":"2026-11-02T10:48:44","modified_gmt":"2026-11-02T03:48:44","slug":"de-xuat-xoa-no-le-phi-mon-bai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/de-xuat-xoa-no-le-phi-mon-bai\/","title":{"rendered":"D\u1ef1 th\u1ea3o \u0111\u1ec1 xu\u1ea5t x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf tr\u1ea1ng th\u00e1i 03, 06"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p l\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u1ec1 xu\u1ea5t \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t cu\u1ed1i n\u0103m 2026 v\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh. D\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft ban h\u00e0nh ch\u00ednh s\u00e1ch \u0111\u1eb7c th\u00f9 v\u1ec1 x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ec1 xu\u1ea5t x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u00e1t sinh \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2025 v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p c\u1ee7a kho\u1ea3n n\u1ee3 n\u00e0y; \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n x\u00f3a ti\u1ec1n ch\u1eadm n\u1ed9p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf tr\u1ea1ng th\u00e1i 03, 06.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kinh nghi\u1ec7m x\u1eed l\u00fd h\u1ed3 s\u01a1 thu\u1ebf cho nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p \u201ctreo\u201d m\u00e3 s\u1ed1 thu\u1ebf nhi\u1ec1u n\u0103m, ch\u00fang t\u00f4i t\u1ed5ng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y nh\u1eefng \u0111i\u1ec3m ch\u00ednh c\u1ee7a d\u1ef1 th\u1ea3o, b\u00e1m s\u00e1t t\u1eebng \u0111i\u1ec1u kho\u1ea3n, \u0111\u1ec3 k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 ngay t\u1eeb b\u00e2y gi\u1edd.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u041f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435:<\/b><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n \u0111ang \u1edf d\u1ea1ng d\u1ef1 th\u1ea3o. N\u1ed9i dung c\u00f3 th\u1ec3 thay \u0111\u1ed5i khi Ngh\u1ecb quy\u1ebft \u0111\u01b0\u1ee3c ban h\u00e0nh ch\u00ednh th\u1ee9<\/span><span style=\"font-weight: 400;\">c.<\/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\/de-xuat-xoa-no-le-phi-mon-bai\/#Du_thao_Nghi_quyet_de_xuat_xoa_no_le_phi_mon_bai_co_gi_moi\" >D\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft \u0111\u1ec1 xu\u1ea5t x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u00f3 g\u00ec m\u1edbi?<\/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\/de-xuat-xoa-no-le-phi-mon-bai\/#Khoan_no_nao_thuoc_dien_xoa_no_le_phi_mon_bai\" >Kho\u1ea3n n\u1ee3 n\u00e0o thu\u1ed9c di\u1ec7n x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i?<\/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\/de-xuat-xoa-no-le-phi-mon-bai\/#Truong_hop_1_Khoan_no_da_hach_toan_tren_he_thong_khoan_1_Dieu_4\" >Tr\u01b0\u1eddng h\u1ee3p 1: Kho\u1ea3n n\u1ee3 \u0111\u00e3 h\u1ea1ch to\u00e1n tr\u00ean h\u1ec7 th\u1ed1ng (kho\u1ea3n 1 \u0110i\u1ec1u 4)<\/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\/de-xuat-xoa-no-le-phi-mon-bai\/#Truong_hop_2_Nghia_vu_chua_khai_nop_va_chua_hach_toan_khoan_2_Dieu_7\" >Tr\u01b0\u1eddng h\u1ee3p 2: Ngh\u0129a v\u1ee5 ch\u01b0a khai, n\u1ed9p v\u00e0 ch\u01b0a h\u1ea1ch to\u00e1n (kho\u1ea3n 2 \u0110i\u1ec1u 7)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/de-xuat-xoa-no-le-phi-mon-bai\/#Ngoai_xoa_no_le_phi_mon_bai_nguoi_nop_thue_trang_thai_03_06_duoc_xoa_tien_cham_nop_khi_nao\" >Ngo\u00e0i x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ea1ng th\u00e1i 03, 06 \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n ch\u1eadm n\u1ed9p khi n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/de-xuat-xoa-no-le-phi-mon-bai\/#Dieu_kien_duoc_xoa_tien_cham_nop\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n ch\u1eadm n\u1ed9p<\/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\/ru\/de-xuat-xoa-no-le-phi-mon-bai\/#Pham_vi_tien_cham_nop_duoc_xoa\" >Ph\u1ea1m vi ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c x\u00f3a<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/de-xuat-xoa-no-le-phi-mon-bai\/#Thu_tuc_xu_ly_va_cac_truong_hop_loai_tru_khi_xoa_no_le_phi_mon_bai_tien_cham_nop\" >Th\u1ee7 t\u1ee5c x\u1eed l\u00fd v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb khi x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, ti\u1ec1n ch\u1eadm n\u1ed9p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/de-xuat-xoa-no-le-phi-mon-bai\/#Khong_phai_lap_ho_so_de_nghi_xoa_no_rieng\" >Kh\u00f4ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ri\u00eang<\/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\/de-xuat-xoa-no-le-phi-mon-bai\/#Cac_truong_hop_khong_duoc_ap_dung\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng<\/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\/de-xuat-xoa-no-le-phi-mon-bai\/#Doanh_nghiep_can_chuan_bi_gi_de_duoc_xoa_no_le_phi_mon_bai_va_tien_cham_nop\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/de-xuat-xoa-no-le-phi-mon-bai\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/de-xuat-xoa-no-le-phi-mon-bai\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/de-xuat-xoa-no-le-phi-mon-bai\/#Cau_hoi_thuong_gap_ve_xoa_no_le_phi_mon_bai\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/de-xuat-xoa-no-le-phi-mon-bai\/#Chinh_sach_xoa_no_le_phi_mon_bai_da_duoc_ap_dung_chua\" >Ch\u00ednh s\u00e1ch x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u01b0a?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/de-xuat-xoa-no-le-phi-mon-bai\/#Doanh_nghiep_co_phai_nop_ho_so_de_nghi_xoa_no_le_phi_mon_bai_khong\" >Doanh nghi\u1ec7p c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ru\/de-xuat-xoa-no-le-phi-mon-bai\/#Le_phi_mon_bai_cac_nam_truoc_chua_khai_thi_co_bi_phat_cham_nop_khong\" >L\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u00e1c n\u0103m tr\u01b0\u1edbc ch\u01b0a khai th\u00ec c\u00f3 b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/de-xuat-xoa-no-le-phi-mon-bai\/#Doanh_nghiep_trang_thai_06_van_dang_kinh_doanh_thi_co_duoc_xoa_tien_cham_nop_khong\" >Doanh nghi\u1ec7p tr\u1ea1ng th\u00e1i 06 v\u1eabn \u0111ang kinh doanh th\u00ec c\u00f3 \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n ch\u1eadm n\u1ed9p kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Du_thao_Nghi_quyet_de_xuat_xoa_no_le_phi_mon_bai_co_gi_moi\"><\/span><b>D\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft \u0111\u1ec1 xu\u1ea5t x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u00f3 g\u00ec m\u1edbi?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1 th\u1ea3o c\u00f3 t\u00ean \u0111\u1ea7y \u0111\u1ee7 l\u00e0 Ngh\u1ecb quy\u1ebft ban h\u00e0nh ch\u00ednh s\u00e1ch \u0111\u1eb7c th\u00f9 v\u1ec1 x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ec3 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. M\u1ee5c ti\u00eau l\u00e0 x\u1eed l\u00fd d\u1ee9t \u0111i\u1ec3m c\u00e1c kho\u1ea3n n\u1ee3 t\u1ed3n \u0111\u1ecdng, l\u00e0m s\u1ea1ch d\u1eef li\u1ec7u tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed1i c\u1ea3nh \u0111\u00e1ng ch\u00fa \u00fd: L\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf t\u1eeb ng\u00e0y 01\/01\/2026 theo Ngh\u1ecb quy\u1ebft 198\/2025\/QH15. Tuy nhi\u00ean, nhi\u1ec1u kho\u1ea3n n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u00e1c n\u0103m tr\u01b0\u1edbc, c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh t\u1eeb kho\u1ea3n n\u1ee3 \u0111\u00f3, v\u1eabn \u0111ang \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean h\u1ec7 th\u1ed1ng. V\u00ec v\u1eady, \u0111\u1ec1 xu\u1ea5t x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u1ea5y m\u1ed1c ph\u00e1t sinh \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1 th\u1ea3o t\u1eadp trung v\u00e0o 03 nh\u00f3m n\u1ed9i dung ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u00e1t sinh \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2025 \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n, theo d\u00f5i tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p c\u1ee7a kho\u1ea3n n\u1ee3 n\u00e0y (kho\u1ea3n 1 \u0110i\u1ec1u 4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i khai, n\u1ed9p v\u00e0 kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u00e1t sinh \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2025 nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n khai, n\u1ed9p v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean h\u1ec7 th\u1ed1ng (kho\u1ea3n 2 \u0110i\u1ec1u 7).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00f3a ti\u1ec1n ch\u1eadm n\u1ed9p khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf tr\u1ea1ng th\u00e1i 03, 06 (\u0110i\u1ec1u 5).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c d\u1ef1 th\u1ea3o nh\u1eafc \u0111\u1ebfn:<\/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>\u0421\u0442\u0430\u0442\u0443\u0441<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0417\u043d\u0430\u0447\u0435\u043d\u0438\u0435<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">03<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">06<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_no_nao_thuoc_dien_xoa_no_le_phi_mon_bai\"><\/span><b>Kho\u1ea3n n\u1ee3 n\u00e0o thu\u1ed9c di\u1ec7n x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10693\" aria-describedby=\"caption-attachment-10693\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10693\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Khoan-no-nao-thuoc-dien-xoa-no-le-phi-mon-bai.jpg\" alt=\"Kho\u1ea3n n\u1ee3 n\u00e0o thu\u1ed9c di\u1ec7n x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Khoan-no-nao-thuoc-dien-xoa-no-le-phi-mon-bai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Khoan-no-nao-thuoc-dien-xoa-no-le-phi-mon-bai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Khoan-no-nao-thuoc-dien-xoa-no-le-phi-mon-bai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Khoan-no-nao-thuoc-dien-xoa-no-le-phi-mon-bai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Khoan-no-nao-thuoc-dien-xoa-no-le-phi-mon-bai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10693\" class=\"wp-caption-text\">Kho\u1ea3n n\u1ee3 n\u00e0o thu\u1ed9c di\u1ec7n x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo d\u1ef1 th\u1ea3o, kho\u1ea3n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u00e1t sinh \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2025 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo hai h\u01b0\u1edbng, t\u00f9y kho\u1ea3n \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean h\u1ec7 th\u1ed1ng hay ch\u01b0a.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Khoan_no_da_hach_toan_tren_he_thong_khoan_1_Dieu_4\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Kho\u1ea3n n\u1ee3 \u0111\u00e3 h\u1ea1ch to\u00e1n tr\u00ean h\u1ec7 th\u1ed1ng (kho\u1ea3n 1 \u0110i\u1ec1u 4)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u00e1t sinh \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2025 \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n, theo d\u00f5i tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p c\u1ee7a kho\u1ea3n n\u1ee3 n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t x\u00f3a. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 x\u1eed l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, vi\u1ec7c x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y d\u1ef1a tr\u00ean d\u1eef li\u1ec7u c\u01a1 quan thu\u1ebf \u0111ang qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Nghia_vu_chua_khai_nop_va_chua_hach_toan_khoan_2_Dieu_7\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Ngh\u0129a v\u1ee5 ch\u01b0a khai, n\u1ed9p v\u00e0 ch\u01b0a h\u1ea1ch to\u00e1n (kho\u1ea3n 2 \u0110i\u1ec1u 7)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u00e1t sinh \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2025 nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n khai, n\u1ed9p v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean h\u1ec7 th\u1ed1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i khai, n\u1ed9p v\u00e0 kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 n\u00e0y.<\/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;\"><strong>\u041a\u0440\u0438\u0442\u0435\u0440\u0438\u0438<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110\u00e3 h\u1ea1ch to\u00e1n tr\u00ean h\u1ec7 th\u1ed1ng<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ch\u01b0a khai, n\u1ed9p, h\u1ea1ch to\u00e1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0411\u0430\u0437\u0430<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 4 d\u1ef1 th\u1ea3o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 7 d\u1ef1 th\u1ea3o<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2025<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">X\u1eed l\u00fd kho\u1ea3n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ec1 xu\u1ea5t x\u00f3a n\u1ee3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i khai, n\u1ed9p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ec3 xu\u1ea5t x\u00f3a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1ecb t\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u041a\u0430\u043a \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u044c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean h\u1ec7 th\u1ed1ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn k\u1ebf to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1edbc khi d\u1ef1 th\u1ea3o \u0111\u01b0\u1ee3c th\u00f4ng qua, doanh nghi\u1ec7p n\u00ean tra c\u1ee9u ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean C\u1ed5ng th\u00f4ng tin thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ec3 bi\u1ebft m\u00ecnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0o. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc n\u1ec1n \u0111\u1ec3 kh\u00f4ng b\u1ecf s\u00f3t quy\u1ec1n l\u1ee3i khi ch\u00ednh s\u00e1ch x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ngoai_xoa_no_le_phi_mon_bai_nguoi_nop_thue_trang_thai_03_06_duoc_xoa_tien_cham_nop_khi_nao\"><\/span><b>Ngo\u00e0i x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ea1ng th\u00e1i 03, 06 \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n ch\u1eadm n\u1ed9p khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u1ec1 xu\u1ea5t x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, \u0110i\u1ec1u 5 d\u1ef1 th\u1ea3o \u0111\u1ec1 xu\u1ea5t x\u00f3a ti\u1ec1n ch\u1eadm n\u1ed9p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf tr\u1ea1ng th\u00e1i 03, 06 khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. \u0110\u00e2y l\u00e0 nh\u00f3m doanh nghi\u1ec7p th\u01b0\u1eddng t\u1ed3n \u0111\u1ecdng ti\u1ec1n ch\u1eadm n\u1ed9p l\u1edbn do \u201cb\u1ecf qu\u00ean\u201d m\u00e3 s\u1ed1 thu\u1ebf nhi\u1ec1u n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_duoc_xoa_tien_cham_nop\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n ch\u1eadm n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y 30\/6\/2028, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh to\u00e1n \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3 g\u1ed1c. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f2n n\u1ee3 g\u1ed1c ph\u1ea3i thanh to\u00e1n, \u0111i\u1ec1u ki\u1ec7n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thi\u1ebfu m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n tr\u00ean, ho\u1eb7c ho\u00e0n th\u00e0nh sau ng\u00e0y 30\/6\/2028, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch theo d\u1ef1 th\u1ea3o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_tien_cham_nop_duoc_xoa\"><\/span><b>Ph\u1ea1m vi ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c x\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi x\u00f3a g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh \u0111\u1ebfn ng\u00e0y n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3 g\u1ed1c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p c\u00f2n n\u1ee3 n\u1ebfu \u0111\u00e3 thanh to\u00e1n \u0111\u1ee7 ho\u1eb7c kh\u00f4ng c\u00f2n n\u1ee3 g\u1ed1c tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb quy\u1ebft c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd t\u1eeb th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng ng\u00e0y, n\u00ean v\u1edbi doanh nghi\u1ec7p treo m\u00e3 s\u1ed1 thu\u1ebf l\u00e2u n\u0103m, kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 v\u01b0\u1ee3t c\u1ea3 n\u1ee3 g\u1ed1c. V\u00ec ph\u1ea1m vi x\u00f3a t\u00ednh \u0111\u1ebfn ng\u00e0y n\u1ed9p \u0111\u1ee7 n\u1ee3 g\u1ed1c, doanh nghi\u1ec7p c\u00e0ng n\u1ed9p s\u1edbm th\u00ec c\u00e0ng ch\u1ed1t s\u1edbm kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ed9c di\u1ec7n xem x\u00e9t x\u00f3a.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tuc_xu_ly_va_cac_truong_hop_loai_tru_khi_xoa_no_le_phi_mon_bai_tien_cham_nop\"><\/span><b>Th\u1ee7 t\u1ee5c x\u1eed l\u00fd v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb khi x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, ti\u1ec1n ch\u1eadm n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10694\" aria-describedby=\"caption-attachment-10694\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10694\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-tuc-xu-ly-va-cac-truong-hop-loai-tru-khi-xoa-no-le-phi-mon-bai-tien-cham-nop.jpg\" alt=\"Th\u1ee7 t\u1ee5c x\u1eed l\u00fd v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb khi x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, ti\u1ec1n ch\u1eadm n\u1ed9p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-tuc-xu-ly-va-cac-truong-hop-loai-tru-khi-xoa-no-le-phi-mon-bai-tien-cham-nop.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-tuc-xu-ly-va-cac-truong-hop-loai-tru-khi-xoa-no-le-phi-mon-bai-tien-cham-nop-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-tuc-xu-ly-va-cac-truong-hop-loai-tru-khi-xoa-no-le-phi-mon-bai-tien-cham-nop-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-tuc-xu-ly-va-cac-truong-hop-loai-tru-khi-xoa-no-le-phi-mon-bai-tien-cham-nop-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Thu-tuc-xu-ly-va-cac-truong-hop-loai-tru-khi-xoa-no-le-phi-mon-bai-tien-cham-nop-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10694\" class=\"wp-caption-text\">Th\u1ee7 t\u1ee5c x\u1eed l\u00fd v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb khi x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, ti\u1ec1n ch\u1eadm n\u1ed9p<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_phai_lap_ho_so_de_nghi_xoa_no_rieng\"><\/span><b>Kh\u00f4ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ri\u00eang<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 6 d\u1ef1 th\u1ea3o, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ri\u00eang. C\u01a1 quan thu\u1ebf ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n, ph\u00ea duy\u1ec7t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ti\u1ec1n ch\u1eadm n\u1ed9p trong 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 v\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ea1ng th\u00e1i 03, 06, tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n c\u00f3 th\u1ec3 t\u00f3m l\u01b0\u1ee3c nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 s\u1ed1 n\u1ee3 g\u1ed1c, ti\u1ec1n ch\u1eadm n\u1ed9p \u0111ang theo d\u00f5i tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c ho\u1eb7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn, ch\u1eadm nh\u1ea5t ng\u00e0y 30\/6\/2028.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh to\u00e1n \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3 g\u1ed1c (n\u1ebfu c\u00f2n n\u1ee3 g\u1ed1c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf ki\u1ec3m tra, ph\u00ea duy\u1ec7t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ti\u1ec1n ch\u1eadm n\u1ed9p trong 10 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_khong_duoc_ap_dung\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1 th\u1ea3o c\u0169ng lo\u1ea1i tr\u1eeb kho\u1ea3n n\u1ee3 li\u00ean quan \u0111\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ee5 vi\u1ec7c \u0111ang \u0111\u01b0\u1ee3c thanh tra, \u0111i\u1ec1u tra, truy t\u1ed1, x\u00e9t x\u1eed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00f3a ti\u1ec1n ch\u1eadm n\u1ed9p c\u0169ng kh\u00f4ng \u00e1p d\u1ee5ng n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c ngh\u0129a v\u1ee5 thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y trong th\u1eddi gian \u1edf tr\u1ea1ng th\u00e1i 03, 06.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra k\u1ef9 nh\u1ea5t. M\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb x\u00e1c \u0111\u1ecbnh kh\u00f4ng h\u1ee3p ph\u00e1p, hay m\u1ed9t giao d\u1ecbch ph\u00e1t sinh khi m\u00e3 s\u1ed1 thu\u1ebf \u0111ang \u1edf tr\u1ea1ng th\u00e1i 03, 06, \u0111\u1ec1u c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t quy\u1ec1n l\u1ee3i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_de_duoc_xoa_no_le_phi_mon_bai_va_tien_cham_nop\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 d\u1ef1 th\u1ea3o ch\u01b0a \u0111\u01b0\u1ee3c th\u00f4ng qua, doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb t\u1eeb s\u1edbm. Th\u1eddi h\u1ea1n 30\/6\/2028 nghe c\u00f2n xa nh\u01b0ng h\u1ed3 s\u01a1 kh\u00f4i ph\u1ee5c ho\u1eb7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf th\u01b0\u1eddng m\u1ea5t nhi\u1ec1u th\u1eddi gian v\u00ec ph\u1ea3i ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o, quy\u1ebft to\u00e1n c\u00e1c n\u0103m c\u00f2n t\u1ed3n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tra c\u1ee9u s\u1ed1 n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, n\u1ee3 g\u1ed1c v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111ang theo d\u00f5i tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh kho\u1ea3n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u00e3 h\u1ea1ch to\u00e1n hay ch\u01b0a, \u0111\u1ec3 bi\u1ebft m\u00ecnh thu\u1ed9c kho\u1ea3n 1 \u0110i\u1ec1u 4 hay kho\u1ea3n 2 \u0110i\u1ec1u 7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf: 03, 06 hay tr\u1ea1ng th\u00e1i kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh trong th\u1eddi gian \u1edf tr\u1ea1ng th\u00e1i 03, 06, \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n \u0111\u1ec3 n\u1ed9p \u0111\u1ee7 thu\u1ebf n\u1ee3 g\u1ed1c tr\u01b0\u1edbc h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 kh\u00f4i ph\u1ee5c ho\u1eb7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p nh\u1ecf kh\u00f4ng c\u00f3 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch,<\/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;\"> gi\u00fap r\u00e0 so\u00e1t to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o t\u1ed3n \u0111\u1ecdng v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc khi ch\u00ednh s\u00e1ch x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u00f3 hi\u1ec7u l\u1ef1c. N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 nh\u01b0ng c\u1ea7n \u00fd ki\u1ebfn chuy\u00ean m\u00f4n v\u1ec1 \u0111i\u1ec1u ki\u1ec7n x\u00f3a ti\u1ec1n ch\u1eadm n\u1ed9p,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan\/\"> \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<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 l\u1ef1a ch\u1ecdn ti\u1ebft ki\u1ec7m. C\u00f2n khi c\u1ea7n ng\u01b0\u1eddi x\u1eed l\u00fd h\u1ed3 s\u01a1 kh\u00f4i ph\u1ee5c, ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf trong th\u1eddi gian ng\u1eafn, doanh nghi\u1ec7p c\u00f3 th\u1ec3<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-ke-toan-dich-vu\/\"> \u043d\u0430\u043d\u044f\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\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;\">\u0110\u1ec1 xu\u1ea5t x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u00e1t sinh \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2025 v\u00e0 x\u00f3a ti\u1ec1n ch\u1eadm n\u1ed9p c\u00f3 \u0111i\u1ec1u ki\u1ec7n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ea1ng th\u00e1i 03, 06 l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p l\u00e0m s\u1ea1ch ngh\u0129a v\u1ee5 thu\u1ebf t\u1ed3n \u0111\u1ecdng. M\u1ed1c c\u1ea7n nh\u1edb l\u00e0 ng\u00e0y 30\/6\/2028, n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 v\u00e0 thanh to\u00e1n \u0111\u1ee7 n\u1ee3 g\u1ed1c. H\u00e3y r\u00e0 so\u00e1t ngay h\u00f4m nay \u0111\u1ec3 kh\u00f4ng b\u1ecf l\u1ee1 quy\u1ec1n l\u1ee3i khi ch\u00ednh s\u00e1ch x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ngu\u1ed3n tham kh\u1ea3o:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/du-thao-nghi-quyet-chinh-sach-dac-thu-xu-ly-tien-thue-no-ho-tro-nguoi-nop-thue-453371-d10.html\" target=\"_blank\" rel=\"noopener\">D\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft ban h\u00e0nh ch\u00ednh s\u00e1ch \u0111\u1eb7c th\u00f9 v\u1ec1 x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ee3<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u00a0 LuatVietnam, c\u1eadp nh\u1eadt 29\/10\/2026: kho\u1ea3n 1 \u0110i\u1ec1u 4, \u0110i\u1ec1u 5, kho\u1ea3n 2 \u0110i\u1ec1u 6, kho\u1ea3n 2 \u0110i\u1ec1u 7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-quyet-198-2025-QH15-co-che-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan-657148.aspx\" target=\"_blank\" rel=\"noopener\">\u0420\u0435\u0437\u043e\u043b\u044e\u0446\u0438\u044f 198\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 m\u1ed9t s\u1ed1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n (b\u00e3i b\u1ecf l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb ng\u00e0y 01\/01\/2026).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong>\u041f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435:<\/strong> B\u00e0i vi\u1ebft mang t\u00ednh c\u1eadp nh\u1eadt th\u00f4ng tin, kh\u00f4ng thay th\u1ebf v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt ch\u00ednh th\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\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\u00a0<\/a><\/span><\/strong><\/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_xoa_no_le_phi_mon_bai\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chinh_sach_xoa_no_le_phi_mon_bai_da_duoc_ap_dung_chua\"><\/span><b>Ch\u00ednh s\u00e1ch x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u01b0a?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u01b0a. N\u1ed9i dung tr\u00ean thu\u1ed9c d\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft, t\u00ecnh tr\u1ea1ng \u201cCh\u01b0a th\u00f4ng qua\u201d. Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c khi \u0111\u01b0\u1ee3c ban h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_phai_nop_ho_so_de_nghi_xoa_no_le_phi_mon_bai_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kho\u1ea3n n\u1ee3 \u0111\u00e3 h\u1ea1ch to\u00e1n, theo d\u00f5i tr\u00ean h\u1ec7 th\u1ed1ng, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 x\u1eed l\u00fd. Ri\u00eang vi\u1ec7c x\u00f3a ti\u1ec1n ch\u1eadm n\u1ed9p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ea1ng th\u00e1i 03, 06, kho\u1ea3n 2 \u0110i\u1ec1u 6 d\u1ef1 th\u1ea3o quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ri\u00eang.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Le_phi_mon_bai_cac_nam_truoc_chua_khai_thi_co_bi_phat_cham_nop_khong\"><\/span><b>L\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u00e1c n\u0103m tr\u01b0\u1edbc ch\u01b0a khai th\u00ec c\u00f3 b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 7 d\u1ef1 th\u1ea3o, v\u1edbi ngh\u0129a v\u1ee5 ph\u00e1t sinh \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2025 nh\u01b0ng ch\u01b0a khai, n\u1ed9p v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean h\u1ec7 th\u1ed1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i khai, n\u1ed9p v\u00e0 kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_trang_thai_06_van_dang_kinh_doanh_thi_co_duoc_xoa_tien_cham_nop_khong\"><\/span><b>Doanh nghi\u1ec7p tr\u1ea1ng th\u00e1i 06 v\u1eabn \u0111ang kinh doanh th\u00ec c\u00f3 \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n ch\u1eadm n\u1ed9p kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Vi\u1ec7c x\u00f3a ti\u1ec1n ch\u1eadm n\u1ed9p kh\u00f4ng \u00e1p d\u1ee5ng n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c ngh\u0129a v\u1ee5 thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y trong th\u1eddi gian \u1edf tr\u1ea1ng th\u00e1i 03, 06.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>X\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p l\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u1ec1 xu\u1ea5t \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t cu\u1ed1i n\u0103m 2026 v\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh. D\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft ban h\u00e0nh ch\u00ednh s\u00e1ch \u0111\u1eb7c th\u00f9 v\u1ec1 x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ec1 xu\u1ea5t x\u00f3a n\u1ee3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u00e1t sinh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10692,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10691","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\/10691","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=10691"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10691\/revisions"}],"predecessor-version":[{"id":10695,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10691\/revisions\/10695"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/10692"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=10691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=10691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=10691"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}