{"id":8906,"date":"2026-06-15T16:10:47","date_gmt":"2026-06-15T09:10:47","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8906"},"modified":"2026-06-15T16:10:47","modified_gmt":"2026-06-15T09:10:47","slug":"han-nop-to-khai-thue-thang-5-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/han-nop-to-khai-thue-thang-5-2026\/","title":{"rendered":"C\u1eadp nh\u1eadt h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf, h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng n\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1eebng lo\u1ea1i thu\u1ebf m\u00e0 doanh nghi\u1ec7p ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai. Trong \u0111\u00f3, c\u00e1c lo\u1ea1i thu\u1ebf khai theo th\u00e1ng nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B), thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 thu\u1ebf t\u00e0i nguy\u00ean c\u00f3 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 ng\u00e0y 22\/6\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai thu\u1ebf TNCN th\u00e1ng 5\/2026 do t\u1eeb qu\u00fd 2\/2026 \u0111\u00e3 chuy\u1ec3n sang h\u00ecnh th\u1ee9c khai thu\u1ebf theo qu\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 th\u00f4ng tin chi ti\u1ebft v\u1ec1 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u0169ng nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\/han-nop-to-khai-thue-thang-5-2026\/#Han_nop_to_khai_thue_thang_52026_doi_voi_thue_GTGT_TTDB_bao_ve_moi_truong_va_tai_nguyen\" >H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 \u0111\u1ed1i v\u1edbi thu\u1ebf GTGT, TT\u0110B, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 t\u00e0i nguy\u00ean<\/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\/han-nop-to-khai-thue-thang-5-2026\/#Ke_toan_luu_y_han_nop_to_khai_thue_thang_52026\" >K\u1ebf to\u00e1n l\u01b0u \u00fd h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/han-nop-to-khai-thue-thang-5-2026\/#Thue_TNCN_thang_52026_co_phai_nop_to_khai_khong\" >Thu\u1ebf TNCN th\u00e1ng 5\/2026 c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/han-nop-to-khai-thue-thang-5-2026\/#Vay_han_nop_to_khai_thue_TNCN_la_khi_nao\" >V\u1eady h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf TNCN l\u00e0 khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/han-nop-to-khai-thue-thang-5-2026\/#Bang_tong_hop_han_nop_to_khai_thue_thang_52026\" >B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/han-nop-to-khai-thue-thang-5-2026\/#Truong_hop_nao_duoc_gia_han_nop_ho_so_khai_thue\" >Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf?\u00a0<\/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\/han-nop-to-khai-thue-thang-5-2026\/#Thoi_gian_duoc_gia_han_nop_ho_so_khai_thue_la_bao_lau\" >Th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 bao l\u00e2u?<\/a><\/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\/han-nop-to-khai-thue-thang-5-2026\/#Ke_toan_can_luu_y_gi_ve_han_nop_to_khai_thue_thang_52026\" >K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec v\u1ec1 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/han-nop-to-khai-thue-thang-5-2026\/#Cau_hoi_thuong_gap_ve_han_nop_to_khai_thue_thang_52026\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/han-nop-to-khai-thue-thang-5-2026\/#Han_nop_to_khai_thue_thang_52026_la_ngay_nao\" >H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 l\u00e0 ng\u00e0y n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/han-nop-to-khai-thue-thang-5-2026\/#Co_phai_nop_to_khai_thue_TNCN_thang_52026_khong\" >C\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf TNCN th\u00e1ng 5\/2026 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/han-nop-to-khai-thue-thang-5-2026\/#Han_nop_thue_thang_52026_co_giong_han_nop_to_khai_khong\" >H\u1ea1n n\u1ed9p thu\u1ebf th\u00e1ng 5\/2026 c\u00f3 gi\u1ed1ng h\u1ea1n n\u1ed9p t\u1edd khai kh\u00f4ng?<\/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\/han-nop-to-khai-thue-thang-5-2026\/#Neu_khong_the_nop_dung_han_thi_co_duoc_gia_han_khong\" >N\u1ebfu kh\u00f4ng th\u1ec3 n\u1ed9p \u0111\u00fang h\u1ea1n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c gia h\u1ea1n kh\u00f4ng?<\/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\/han-nop-to-khai-thue-thang-5-2026\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/han-nop-to-khai-thue-thang-5-2026\/#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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Han_nop_to_khai_thue_thang_52026_doi_voi_thue_GTGT_TTDB_bao_ve_moi_truong_va_tai_nguyen\"><\/span><b>H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 \u0111\u1ed1i v\u1edbi thu\u1ebf GTGT, TT\u0110B, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 t\u00e0i nguy\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8907\" aria-describedby=\"caption-attachment-8907\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8907\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Han-nop-to-khai-thue-thang-5_2026-doi-voi-thue-GTGT-TTDB-bao-ve-moi-truong-va-tai-nguyen.jpg\" alt=\"H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 \u0111\u1ed1i v\u1edbi thu\u1ebf GTGT, TT\u0110B, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 t\u00e0i nguy\u00ean\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Han-nop-to-khai-thue-thang-5_2026-doi-voi-thue-GTGT-TTDB-bao-ve-moi-truong-va-tai-nguyen.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Han-nop-to-khai-thue-thang-5_2026-doi-voi-thue-GTGT-TTDB-bao-ve-moi-truong-va-tai-nguyen-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Han-nop-to-khai-thue-thang-5_2026-doi-voi-thue-GTGT-TTDB-bao-ve-moi-truong-va-tai-nguyen-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Han-nop-to-khai-thue-thang-5_2026-doi-voi-thue-GTGT-TTDB-bao-ve-moi-truong-va-tai-nguyen-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Han-nop-to-khai-thue-thang-5_2026-doi-voi-thue-GTGT-TTDB-bao-ve-moi-truong-va-tai-nguyen-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8907\" class=\"wp-caption-text\">H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 \u0111\u1ed1i v\u1edbi thu\u1ebf GTGT, TT\u0110B, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 t\u00e0i nguy\u00ean<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 l\u00e0 ng\u00e0y 22\/6\/2026 \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 5\/2026, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf thu\u1ed9c nh\u00f3m k\u00ea khai theo th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\">kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf \u0111\u1ecbnh k\u1ef3, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 tr\u01b0\u1edbc khi g\u1eedi c\u01a1 quan thu\u1ebf. \u0110\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c k\u1ef3 khai thu\u1ebf th\u00e1ng, vi\u1ec7c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-ke-toan-lam-bao-cao-thue\/\">thu\u00ea k\u1ebf to\u00e1n l\u00e0m b\u00e1o c\u00e1o thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ki\u1ec3m so\u00e1t th\u1eddi h\u1ea1n k\u00ea khai, h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_luu_y_han_nop_to_khai_thue_thang_52026\"><\/span><b>K\u1ebf to\u00e1n l\u01b0u \u00fd h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8908\" aria-describedby=\"caption-attachment-8908\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8908\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-han-nop-to-khai-thue-thang-5_2026.jpg\" alt=\"C\u1eadp nh\u1eadt h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-han-nop-to-khai-thue-thang-5_2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-han-nop-to-khai-thue-thang-5_2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-han-nop-to-khai-thue-thang-5_2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-han-nop-to-khai-thue-thang-5_2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cap-nhat-han-nop-to-khai-thue-thang-5_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8908\" class=\"wp-caption-text\">C\u1eadp nh\u1eadt h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 44 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\">\u0417\u0430\u043a\u043e\u043d \u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0438 2019 \u0433\u043e\u0434\u0430<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai v\u00e0 n\u1ed9p thu\u1ebf theo th\u00e1ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 5\/2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf: Th\u00e1ng 5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n th\u00f4ng th\u01b0\u1eddng: Ng\u00e0y 20\/6\/2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, ng\u00e0y 20\/6\/2026 r\u01a1i v\u00e0o th\u1ee9 7, l\u00e0 ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh. V\u00ec v\u1eady, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c chuy\u1ec3n sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP, tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n k\u1ec1 sau ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 ch\u00ednh th\u1ee9c l\u00e0 ng\u00e0y 22\/6\/2026.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_TNCN_thang_52026_co_phai_nop_to_khai_khong\"><\/span><b>Thu\u1ebf TNCN th\u00e1ng 5\/2026 c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p quan t\u00e2m l\u00e0 li\u1ec7u c\u00f3 ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai thu\u1ebf TNCN th\u00e1ng 5\/2026 hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi, t\u1eeb Qu\u00fd II\/2026, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng c\u00f2n th\u1ef1c hi\u1ec7n khai theo th\u00e1ng m\u00e0 chuy\u1ec3n sang khai theo qu\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf TNCN th\u00e1ng 5\/2026;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN ph\u00e1t sinh trong th\u00e1ng 4, th\u00e1ng 5 v\u00e0 th\u00e1ng 6\/2026 s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ec3 khai trong t\u1edd khai thu\u1ebf TNCN Qu\u00fd II\/2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chuy\u1ec3n t\u1eeb khai thu\u1ebf TNCN theo th\u00e1ng sang theo qu\u00fd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m s\u1ed1 l\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c k\u00ea khai, \u0111\u1ed3ng th\u1eddi \u0111\u1ed3ng b\u1ed9 v\u1edbi ph\u01b0\u01a1ng th\u1ee9c khai thu\u1ebf theo qu\u00fd \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_han_nop_to_khai_thue_TNCN_la_khi_nao\"><\/span><b>V\u1eady h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf TNCN l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 kh\u00f4ng c\u00f3 th\u1eddi h\u1ea1n ri\u00eang cho t\u1edd khai thu\u1ebf TNCN th\u00e1ng 5\/2026, doanh nghi\u1ec7p v\u1eabn c\u1ea7n l\u01b0u \u00fd th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNCN theo qu\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai v\u00e0 n\u1ed9p thu\u1ebf theo qu\u00fd, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 khai thu\u1ebf: qu\u00fd 2\/2026;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNCN qu\u00fd 2\/2026: ng\u00e0y 31\/7\/2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p t\u1edd khai TNCN th\u00e1ng 5\/2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n khai chung theo qu\u00fd 2\/2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNCN qu\u00fd 2\/2026 l\u00e0 ng\u00e0y 31\/7\/2026.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_han_nop_to_khai_thue_thang_52026\"><\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8909\" aria-describedby=\"caption-attachment-8909\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8909\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-tong-hop-han-nop-to-khai-thue-thang-5_2026.jpg\" alt=\"B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-tong-hop-han-nop-to-khai-thue-thang-5_2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-tong-hop-han-nop-to-khai-thue-thang-5_2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-tong-hop-han-nop-to-khai-thue-thang-5_2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-tong-hop-han-nop-to-khai-thue-thang-5_2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-tong-hop-han-nop-to-khai-thue-thang-5_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8909\" class=\"wp-caption-text\">B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m gi\u00fap k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p thu\u1eadn ti\u1ec7n trong vi\u1ec7c tra c\u1ee9u th\u1eddi h\u1ea1n k\u00ea khai, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 theo t\u1eebng s\u1eafc thu\u1ebf. Th\u00f4ng tin bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf khai theo th\u00e1ng v\u00e0 th\u1eddi h\u1ea1n khai thu\u1ebf TNCN theo qu\u00fd \u00e1p d\u1ee5ng t\u1eeb Qu\u00fd II\/2026.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043f\u0435\u0440\u0438\u043e\u0434<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ea1n n\u1ed9p t\u1edd khai<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041d\u0414\u0421<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e1ng 5\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22\/6\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf TT\u0110B<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e1ng 5\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22\/6\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e1ng 5\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22\/6\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf t\u00e0i nguy\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e1ng 5\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22\/6\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0441 \u043d\u0430\u0441\u0435\u043b\u0435\u043d\u0438\u044f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e1ng 5\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng khai th\u00e1ng, khai theo Qu\u00fd II\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nao_duoc_gia_han_nop_ho_so_khai_thue\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf n\u1ebfu kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xem x\u00e9t gia h\u1ea1n g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u00ean tai<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ea3m h\u1ecda<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch b\u1ec7nh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ecfa ho\u1ea1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tai n\u1ea1n b\u1ea5t ng\u1edd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ea7n n\u00eau r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00fd do xin gia h\u1ea1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 ho\u1eb7c C\u00f4ng an x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i ph\u00e1t sinh s\u1ef1 vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb, c\u01a1 quan thu\u1ebf s\u1ebd xem x\u00e9t v\u00e0 tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_gian_duoc_gia_han_nop_ho_so_khai_thue_la_bao_lau\"><\/span><b>Th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 bao l\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, qu\u00fd, n\u0103m ho\u1eb7c khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1ed1i \u0111a 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1ed1i \u0111a 60 ng\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd vi\u1ec7c gia h\u1ea1n ch\u1ec9 \u00e1p d\u1ee5ng khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh v\u00e0 \u0111\u00e3 g\u1eedi \u0111\u1ec1 ngh\u1ecb \u0111\u00fang th\u1eddi \u0111i\u1ec3m.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_can_luu_y_gi_ve_han_nop_to_khai_thue_thang_52026\"><\/span><b>K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec v\u1ec1 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh sai s\u00f3t trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra ch\u00ednh x\u00e1c lo\u1ea1i thu\u1ebf ph\u00e1t sinh trong k\u1ef3 th\u00e1ng 5\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf th\u00e1ng hay khai thu\u1ebf qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng nh\u1ea7m l\u1eabn gi\u1eefa h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 k\u00ea khai tr\u01b0\u1edbc ng\u00e0y 22\/6\/2026 \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf khai th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i c\u00e1c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t do ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_han_nop_to_khai_thue_thang_52026\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Han_nop_to_khai_thue_thang_52026_la_ngay_nao\"><\/span>H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 l\u00e0 ng\u00e0y n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 l\u00e0 ng\u00e0y 22\/6\/2026 \u0111\u1ed1i v\u1edbi thu\u1ebf GTGT, thu\u1ebf TT\u0110B, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 thu\u1ebf t\u00e0i nguy\u00ean.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_phai_nop_to_khai_thue_TNCN_thang_52026_khong\"><\/span>C\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf TNCN th\u00e1ng 5\/2026 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. T\u1eeb Qu\u00fd II\/2026, thu\u1ebf TNCN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khai theo qu\u00fd n\u00ean doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf TNCN th\u00e1ng 5\/2026.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Han_nop_thue_thang_52026_co_giong_han_nop_to_khai_khong\"><\/span>H\u1ea1n n\u1ed9p thu\u1ebf th\u00e1ng 5\/2026 c\u00f3 gi\u1ed1ng h\u1ea1n n\u1ed9p t\u1edd khai kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 t\u00ednh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_khong_the_nop_dung_han_thi_co_duoc_gia_han_khong\"><\/span>N\u1ebfu kh\u00f4ng th\u1ec3 n\u1ed9p \u0111\u00fang h\u1ea1n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c gia h\u1ea1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 th\u1ec3. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem x\u00e9t gia h\u1ea1n n\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 l\u00e0 ng\u00e0y n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 l\u00e0 ng\u00e0y 22\/6\/2026 \u0111\u1ed1i v\u1edbi thu\u1ebf GTGT, thu\u1ebf TT\u0110B, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 thu\u1ebf t\u00e0i nguy\u00ean.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf TNCN th\u00e1ng 5\/2026 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. T\u1eeb Qu\u00fd II\/2026, thu\u1ebf TNCN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khai theo qu\u00fd n\u00ean doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf TNCN th\u00e1ng 5\/2026.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ea1n n\u1ed9p thu\u1ebf th\u00e1ng 5\/2026 c\u00f3 gi\u1ed1ng h\u1ea1n n\u1ed9p t\u1edd khai kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 t\u00ednh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu kh\u00f4ng th\u1ec3 n\u1ed9p \u0111\u00fang h\u1ea1n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c gia h\u1ea1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 th\u1ec3. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem x\u00e9t gia h\u1ea1n n\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\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;\">Nh\u01b0 v\u1eady, h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 l\u00e0 ng\u00e0y 22\/6\/2026 \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf khai theo th\u00e1ng g\u1ed3m thu\u1ebf GTGT, thu\u1ebf TT\u0110B, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang thu\u1ebf TNCN th\u00e1ng 5\/2026 kh\u00f4ng th\u1ef1c hi\u1ec7n khai theo th\u00e1ng m\u00e0 \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ec3 khai theo qu\u00fd 2\/2026 v\u1edbi h\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 31\/7\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ecbch k\u00ea khai thu\u1ebf, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi h\u1ea1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2026. Vi\u1ec7c theo d\u00f5i h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 v\u00e0 c\u00e1c quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf m\u1edbi gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1, sai s\u00f3t trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi c\u01a1 quan thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch ho\u1eb7c mu\u1ed1n t\u1ed1i \u01b0u th\u1eddi gian qu\u1ea3n l\u00fd, vi\u1ec7c l\u1ef1a ch\u1ecdn <\/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;\"> l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap \u0111\u1ea3m b\u1ea3o c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf v\u00e0 l\u1eadp b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.\u00a0<\/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;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\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>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c n\u1eafm r\u00f5 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5\/2026 l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf, h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng n\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, th\u1eddi h\u1ea1n n\u1ed9p t\u1edd [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8908,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8906","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\/8906","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=8906"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8906\/revisions"}],"predecessor-version":[{"id":8910,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8906\/revisions\/8910"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/8908"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=8906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=8906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=8906"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}