{"id":10489,"date":"2026-10-20T13:54:26","date_gmt":"2026-10-20T06:54:26","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10489"},"modified":"2026-10-20T13:54:26","modified_gmt":"2026-10-20T06:54:26","slug":"meta-thay-doi-chinh-sach-tinh-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/","title":{"rendered":"Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf t\u1eeb 12\/10\/2026: Doanh nghi\u1ec7p ch\u1ea1y Ads c\u1ea7n l\u01b0u \u00fd g\u00ec?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o k\u1ef9 thu\u1eadt s\u1ed1 t\u1ea1i Vi\u1ec7t Nam k\u1ec3 t\u1eeb ng\u00e0y 12\/10\/2026, g\u1eafn v\u1edbi quy tr\u00ecnh x\u00e1c th\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf m\u1edbi trong m\u1ee5c L\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n. V\u1edbi doanh nghi\u1ec7p \u0111\u00e3 x\u00e1c th\u1ef1c th\u00e0nh c\u00f4ng, h\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o s\u1ebd kh\u00f4ng c\u00f2n d\u00f2ng VAT 10% do Meta t\u00ednh. Tuy nhi\u00ean, ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng m\u1ea5t \u0111i m\u00e0 chuy\u1ec3n sang doanh nghi\u1ec7p t\u1ef1 \u0111\u00e1nh gi\u00e1, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT) theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-89-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-252-2026-ND-CP-714011.aspx\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 89\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu k\u1ebf to\u00e1n v\u1eabn x\u1eed l\u00fd chi ph\u00ed qu\u1ea3ng c\u00e1o Facebook theo th\u00f3i quen c\u0169, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ho\u1eb7c b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf TNDN. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m c\u1ed1t l\u00f5i khi Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf, b\u00e1m s\u00e1t th\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c c\u1ee7a Meta v\u00e0 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/#Meta_thay_doi_chinh_sach_tinh_thue_tu_12102026_Noi_dung_cu_the\" >Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf t\u1eeb 12\/10\/2026: N\u1ed9i dung c\u1ee5 th\u1ec3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/#Can_cu_phap_ly_Thong_tu_892026TT-BTC\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd: Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/#4_diem_quan_trong_khi_Meta_thay_doi_chinh_sach_tinh_thue\" >4 \u0111i\u1ec3m quan tr\u1ecdng khi Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/#Meta_khong_thu_ho_10_VAT_doi_voi_doanh_nghiep_da_xac_thuc\" >Meta kh\u00f4ng thu h\u1ed9 10% VAT \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e3 x\u00e1c th\u1ef1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/#Doanh_nghiep_phai_chu_dong_thuc_hien_nghia_vu_thue_nha_thau\" >Doanh nghi\u1ec7p ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/#Luu_y_khi_hach_toan_chi_phi_quang_cao_Meta\" >L\u01b0u \u00fd khi h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3ng c\u00e1o Meta<\/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\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/#Can_cap_nhat_va_xac_thuc_thong_tin_doanh_nghiep_tren_Meta\" >C\u1ea7n c\u1eadp nh\u1eadt v\u00e0 x\u00e1c th\u1ef1c th\u00f4ng tin doanh nghi\u1ec7p tr\u00ean Meta<\/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\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/#Luu_y_ve_hoa_don_va_khau_tru_thue_GTGT_khi_Meta_thay_doi_chinh_sach_tinh_thue\" >L\u01b0u \u00fd v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf<\/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\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/#Doanh_nghiep_can_lam_gi_khi_Meta_thay_doi_chinh_sach_tinh_thue\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec khi Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/#Can_cu_phap_ly_va_nguon_tham_khao\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ngu\u1ed3n tham kh\u1ea3o<\/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\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/#Cau_hoi_thuong_gap_khi_Meta_thay_doi_chinh_sach_tinh_thue\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/#Khong_cung_cap_ma_so_thue_co_chay_quang_cao_Meta_duoc_khong\" >Kh\u00f4ng cung c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 ch\u1ea1y qu\u1ea3ng c\u00e1o Meta \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/#Da_xac_thuc_nhung_hoa_don_Meta_van_co_VAT_thi_xu_ly_the_nao\" >\u0110\u00e3 x\u00e1c th\u1ef1c nh\u01b0ng h\u00f3a \u0111\u01a1n Meta v\u1eabn c\u00f3 VAT th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/meta-thay-doi-chinh-sach-tinh-thue\/#Hoa_don_Meta_co_VAT_10_co_duoc_khau_tru_thue_GTGT_dau_vao_khong\" >H\u00f3a \u0111\u01a1n Meta c\u00f3 VAT 10% c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Meta_thay_doi_chinh_sach_tinh_thue_tu_12102026_Noi_dung_cu_the\"><\/span><b>Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf t\u1eeb 12\/10\/2026: N\u1ed9i dung c\u1ee5 th\u1ec3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo th\u00f4ng b\u00e1o c\u1ee7a Meta, t\u1eeb ng\u00e0y 12\/10\/2026 nh\u00e0 qu\u1ea3ng c\u00e1o c\u00f3 th\u1ec3 c\u1eadp nh\u1eadt M\u00e3 s\u1ed1 thu\u1ebf (TIN) Vi\u1ec7t Nam v\u00e0 t\u00ean doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd trong m\u1ee5c <\/span><b>L\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u00e1c nh\u1eadn m\u00ecnh l\u00e0 t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi:<\/b><span style=\"font-weight: 400;\"> Sau khi cung c\u1ea5p TIN v\u00e0 t\u00ean doanh nghi\u1ec7p, nh\u00e0 qu\u1ea3ng c\u00e1o c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u t\u1ea3i l\u00ean b\u1ea3n sao gi\u1ea5y t\u1edd \u0111\u0103ng k\u00fd do c\u01a1 quan ch\u00ednh ph\u1ee7 c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p (&#8220;Gi\u1ea5y t\u1edd \u0111\u0103ng k\u00fd doanh nghi\u1ec7p&#8221;) \u0111\u1ec3 x\u00e1c th\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf kh\u00f4ng ph\u1ea3i b\u1eb1ng m\u1ed9t m\u1ee9c thu\u1ebf m\u1edbi, m\u00e0 b\u1eb1ng vi\u1ec7c thay \u0111\u1ed5i b\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p thu\u1ebf. C\u00e1c n\u1ed9i dung ch\u00ednh trong th\u00f4ng b\u00e1o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u00e3 x\u00e1c th\u1ef1c<\/b><span style=\"font-weight: 400;\"> l\u00e0 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u0103ng k\u00fd t\u1ea1i Vi\u1ec7t Nam: Meta kh\u00f4ng t\u00ednh VAT khi cung c\u1ea5p d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o k\u1ef9 thu\u1eadt s\u1ed1. Doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 \u0111\u00e1nh gi\u00e1, b\u00e1o c\u00e1o v\u00e0 n\u1ed9p thu\u1ebf VAT cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT), m\u1ee9c hi\u1ec7n t\u1ea1i l\u00e0 10%, theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng t\u1ea3i Gi\u1ea5y t\u1edd \u0111\u0103ng k\u00fd kinh doanh<\/b><span style=\"font-weight: 400;\">: Meta kh\u00f4ng th\u1ec3 x\u00e1c th\u1ef1c v\u00e0 s\u1ebd ti\u1ebfp t\u1ee5c t\u00ednh VAT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o k\u1ef9 thu\u1eadt s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cung c\u1ea5p th\u00f4ng tin cho c\u01a1 quan thu\u1ebf<\/b><span style=\"font-weight: 400;\">: N\u1ebfu \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u, Meta s\u1ebd cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 doanh nghi\u1ec7p v\u00e0 b\u1ea3n sao Gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng b\u1eaft bu\u1ed9c cung c\u1ea5p TIN<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 ch\u1ea1y qu\u1ea3ng c\u00e1o tr\u00ean Facebook ho\u1eb7c c\u00e1c n\u1ec1n t\u1ea3ng kh\u00e1c c\u1ee7a Meta.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m t\u00ednh VAT<\/b><span style=\"font-weight: 400;\"> (v\u1edbi tr\u01b0\u1eddng h\u1ee3p Meta v\u1eabn t\u00ednh): VAT \u0111\u01b0\u1ee3c th\u00eam m\u1ed7i l\u1ea7n t\u00ednh ph\u00ed qu\u1ea3ng c\u00e1o; n\u1ebfu thanh to\u00e1n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c qu\u1ef9 tr\u1ea3 tr\u01b0\u1edbc, VAT \u0111\u01b0\u1ee3c t\u00ednh theo thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh khi n\u1ea1p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_Thong_tu_892026TT-BTC\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd: Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/6\/2026, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 103\/2014\/TT-BTC, v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u00e1p d\u1ee5ng h\u01a1n m\u1ed9t th\u1eadp k\u1ef7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed qu\u1ea3ng c\u00e1o tr\u00ean Meta:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN (thu\u1ebf nh\u00e0 th\u1ea7u) trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, n\u1ed9p thay s\u1eed d\u1ee5ng h\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo bi\u1ec3u m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 (nh\u00f3m m\u1eabu 01\/NTNN, 02\/NTNN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sau khi ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thay, b\u00ean Vi\u1ec7t Nam ho\u1eb7c nh\u00e0 th\u1ea7u c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn theo m\u1eabu 01\/\u0110NXN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, khi Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf, k\u1ebf to\u00e1n c\u1ea7n \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 89\/2026\/TT-BTC thay v\u00ec ti\u1ebfp t\u1ee5c vi\u1ec7n d\u1eabn Th\u00f4ng t\u01b0 103\/2014\/TT-BTC \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_diem_quan_trong_khi_Meta_thay_doi_chinh_sach_tinh_thue\"><\/span><b>4 \u0111i\u1ec3m quan tr\u1ecdng khi Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10491\" aria-describedby=\"caption-attachment-10491\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10491\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/4-diem-quan-trong-khi-Meta-thay-doi-chinh-sach-tinh-thue.jpg\" alt=\"4 \u0111i\u1ec3m quan tr\u1ecdng khi Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/4-diem-quan-trong-khi-Meta-thay-doi-chinh-sach-tinh-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/4-diem-quan-trong-khi-Meta-thay-doi-chinh-sach-tinh-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/4-diem-quan-trong-khi-Meta-thay-doi-chinh-sach-tinh-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/4-diem-quan-trong-khi-Meta-thay-doi-chinh-sach-tinh-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/4-diem-quan-trong-khi-Meta-thay-doi-chinh-sach-tinh-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10491\" class=\"wp-caption-text\">4 \u0111i\u1ec3m quan tr\u1ecdng khi Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c nh\u00ecn k\u1ebf to\u00e1n, c\u00f3 04 \u0111i\u1ec3m doanh nghi\u1ec7p ch\u1ea1y qu\u1ea3ng c\u00e1o c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 kh\u00f4ng ph\u00e1t sinh r\u1ee7i ro sau m\u1ed1c 12\/10\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Meta_khong_thu_ho_10_VAT_doi_voi_doanh_nghiep_da_xac_thuc\"><\/span><b>Meta kh\u00f4ng thu h\u1ed9 10% VAT \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e3 x\u00e1c th\u1ef1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi doanh nghi\u1ec7p ho\u00e0n t\u1ea5t x\u00e1c th\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 th\u00f4ng tin \u0111\u0103ng k\u00fd kinh doanh, Meta s\u1ebd kh\u00f4ng ti\u1ebfp t\u1ee5c t\u00ednh VAT khi l\u1eadp h\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o theo c\u01a1 ch\u1ebf hi\u1ec7n t\u1ea1i. S\u1ed1 ti\u1ec1n thanh to\u00e1n cho Meta gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng nh\u01b0ng kho\u1ea3n thu\u1ebf 10% kh\u00f4ng bi\u1ebfn m\u1ea5t m\u00e0 tr\u1edf th\u00e0nh ngh\u0129a v\u1ee5 doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t khi Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf l\u1ea7n n\u00e0y. K\u1ebf to\u00e1n c\u1ea7n tr\u00e1nh c\u00e1ch hi\u1ec3u sai ph\u1ed5 bi\u1ebfn: &#8220;h\u00f3a \u0111\u01a1n Meta kh\u00f4ng c\u00f3 VAT ngh\u0129a l\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf&#8221;.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_phai_chu_dong_thuc_hien_nghia_vu_thue_nha_thau\"><\/span><b>Doanh nghi\u1ec7p ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 x\u00e1c th\u1ef1c c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 x\u00e1c \u0111\u1ecbnh, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT) theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng, thay v\u00ec m\u1eb7c nhi\u00ean coi kho\u1ea3n VAT do Meta thu tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m h\u00f3a \u0111\u01a1n Meta kh\u00f4ng c\u00f2n t\u00ednh VAT \u0111\u1ec3 l\u00e0m m\u1ed1c k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 kh\u1ea5u tr\u1eeb, n\u1ed9p thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu ch\u01b0a c\u00f3) theo quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p thay (theo th\u00f4ng b\u00e1o c\u1ee7a Meta, m\u1ee9c hi\u1ec7n t\u1ea1i l\u00e0 10%); \u0111\u1ed3ng th\u1eddi xem x\u00e9t c\u00f3 ph\u00e1t sinh thu\u1ebf TNDN nh\u00e0 th\u1ea7u hay kh\u00f4ng, c\u0103n c\u1ee9 t\u00ecnh tr\u1ea1ng \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a Meta t\u1ea1i Vi\u1ec7t Nam v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u00fang k\u1ef3, \u0111\u00fang h\u1ea1n theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (v\u00ed d\u1ee5: k\u1ef3 khai th\u00e1ng 10\/2026 c\u00f3 h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 l\u00e0 ng\u00e0y 20\/11\/2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef t\u1edd khai, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai thi\u1ebfu c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_hach_toan_chi_phi_quang_cao_Meta\"><\/span><b>L\u01b0u \u00fd khi h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3ng c\u00e1o Meta<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 chi ph\u00ed qu\u1ea3ng c\u00e1o \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN, doanh nghi\u1ec7p c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b2c67\/2025\/QH15\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea3i \u0111\u1ed3ng th\u1eddi: th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh; c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh; c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi kho\u1ea3n chi \u0111\u1ea1t ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb theo quy \u0111\u1ecbnh. B\u1ed9 h\u1ed3 s\u01a1 n\u00ean l\u01b0u g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n\/bi\u00ean lai (invoice\/receipt) do Meta ph\u00e1t h\u00e0nh, th\u1ec3 hi\u1ec7n t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng, th\u1ebb \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o chi\u1ebfn d\u1ecbch ch\u1ee9ng minh qu\u1ea3ng c\u00e1o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u (v\u1edbi doanh nghi\u1ec7p \u0111\u00e3 x\u00e1c th\u1ef1c).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u8bf7\u6ce8\u610f\uff1a<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 m\u1ed9t n\u1ed9i dung c\u1ea7n ki\u1ec3m tra nh\u01b0ng kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ki\u1ec7n duy nh\u1ea5t quy\u1ebft \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a chi ph\u00ed. M\u1ed9t kho\u1ea3n chi \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf nh\u00e0 th\u1ea7u nh\u01b0ng thanh to\u00e1n b\u1eb1ng th\u1ebb c\u00e1 nh\u00e2n ho\u1eb7c kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1eabn c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch, c\u00e2n nh\u1eafc tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network gi\u00fap r\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb, h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3ng c\u00e1o v\u00e0 k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ecbnh k\u1ef3 ngay t\u1eeb k\u1ef3 \u0111\u1ea7u \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cap_nhat_va_xac_thuc_thong_tin_doanh_nghiep_tren_Meta\"><\/span><b>C\u1ea7n c\u1eadp nh\u1eadt v\u00e0 x\u00e1c th\u1ef1c th\u00f4ng tin doanh nghi\u1ec7p tr\u00ean Meta<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00e0 qu\u1ea3ng c\u00e1o c\u1ea7n th\u1ef1c hi\u1ec7n t\u1ea1i m\u1ee5c <\/span><b>L\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n<\/b><span style=\"font-weight: 400;\">, 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;\">C\u1eadp nh\u1eadt m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 t\u00ean doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea3i l\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y t\u1edd \u0111\u0103ng k\u00fd kinh doanh ph\u00f9 h\u1ee3p do c\u01a1 quan ch\u00ednh ph\u1ee7 c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o th\u00f4ng tin k\u00ea khai tr\u00f9ng kh\u1edbp v\u1edbi gi\u1ea5y t\u1edd \u0111\u0103ng k\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u01b0a ho\u00e0n t\u1ea5t x\u00e1c th\u1ef1c, Meta c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng VAT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o k\u1ef9 thu\u1eadt s\u1ed1 theo c\u01a1 ch\u1ebf hi\u1ec7n h\u00e0nh. L\u1ed7i th\u01b0\u1eddng g\u1eb7p khi\u1ebfn x\u00e1c th\u1ef1c kh\u00f4ng th\u00e0nh c\u00f4ng nh\u01b0 t\u00ean vi\u1ebft t\u1eaft ho\u1eb7c t\u00ean ti\u1ebfng Anh kh\u00f4ng kh\u1edbp gi\u1ea5y \u0111\u0103ng k\u00fd, sai d\u1ea5u ti\u1ebfng Vi\u1ec7t, nh\u1eadp m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a chi nh\u00e1nh thay v\u00ec \u0111\u01a1n v\u1ecb thanh to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo th\u00f4ng b\u00e1o c\u1ee7a Meta, vi\u1ec7c c\u1eadp nh\u1eadt TIN l\u00e0 l\u1ef1a ch\u1ecdn c\u1ee7a nh\u00e0 qu\u1ea3ng c\u00e1o. Tr\u01b0\u1edbc khi x\u00e1c th\u1ef1c, doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb s\u1eb5n quy tr\u00ecnh k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ec3 kh\u00f4ng b\u1ecb \u0111\u1ed9ng \u1edf k\u1ef3 khai thu\u1ebf \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_hoa_don_va_khau_tru_thue_GTGT_khi_Meta_thay_doi_chinh_sach_tinh_thue\"><\/span><b>L\u01b0u \u00fd v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10492\" aria-describedby=\"caption-attachment-10492\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10492\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-ve-hoa-don-va-khau-tru-thue-GTGT-khi-Meta-thay-doi-chinh-sach-tinh-thue.jpg\" alt=\"L\u01b0u \u00fd v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-ve-hoa-don-va-khau-tru-thue-GTGT-khi-Meta-thay-doi-chinh-sach-tinh-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-ve-hoa-don-va-khau-tru-thue-GTGT-khi-Meta-thay-doi-chinh-sach-tinh-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-ve-hoa-don-va-khau-tru-thue-GTGT-khi-Meta-thay-doi-chinh-sach-tinh-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-ve-hoa-don-va-khau-tru-thue-GTGT-khi-Meta-thay-doi-chinh-sach-tinh-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-ve-hoa-don-va-khau-tru-thue-GTGT-khi-Meta-thay-doi-chinh-sach-tinh-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10492\" class=\"wp-caption-text\">L\u01b0u \u00fd v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb qu\u1ea3ng c\u00e1o do Meta ph\u00e1t h\u00e0nh kh\u00f4ng m\u1eb7c nhi\u00ean l\u00e0 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb t\u1ea1i Vi\u1ec7t Nam. Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 ba nh\u00f3m ch\u1ee9ng t\u1eeb:<\/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>Nh\u00f3m ch\u1ee9ng t\u1eeb<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7528\u9014<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f8b\u5982<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n qu\u1ea3ng c\u00e1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng minh giao d\u1ecbch, s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Invoice\/receipt c\u1ee7a Meta, sao k\u00ea ng\u00e2n h\u00e0ng, th\u1ebb<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ghi nh\u1eadn chi ph\u00ed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng minh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Invoice, ch\u1ee9ng t\u1eeb thanh to\u00e1n, b\u00e1o c\u00e1o chi\u1ebfn d\u1ecbch, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb ph\u1ee5c v\u1ee5 k\u00ea khai, kh\u1ea5u tr\u1eeb GTGT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo Lu\u1eadt Thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, trong \u0111\u00f3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c mua d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tr\u01b0\u1edbc khi k\u00ea khai kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_khi_Meta_thay_doi_chinh_sach_tinh_thue\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec khi Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf, vi\u1ec7c c\u1ea7n l\u00e0m tr\u01b0\u1edbc ti\u00ean l\u00e0 r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh chi tr\u1ea3 v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3ng c\u00e1o. Danh s\u00e1ch d\u01b0\u1edbi \u0111\u00e2y gi\u00fap k\u1ebf to\u00e1n tri\u1ec3n khai ngay trong k\u1ef3 khai thu\u1ebf \u0111\u1ea7u ti\u00ean:<\/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 t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o: t\u00ean doanh nghi\u1ec7p, m\u00e3 s\u1ed1 thu\u1ebf trong m\u1ee5c L\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n \u0111\u00e3 kh\u1edbp Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ch\u01b0a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh c\u00f3 x\u00e1c th\u1ef1c hay kh\u00f4ng, sau khi \u0111\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea3i h\u00f3a \u0111\u01a1n Meta t\u1eeb ng\u00e0y 12\/10\/2026, x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n n\u00e0o c\u00f2n v\u00e0 kh\u00f4ng c\u00f2n t\u00ednh VAT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 kh\u1ea5u tr\u1eeb, n\u1ed9p thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu ch\u01b0a c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u theo bi\u1ec3u m\u1eabu t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, \u0111\u00fang th\u1eddi h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a thanh to\u00e1n: d\u00f9ng t\u00e0i kho\u1ea3n, th\u1ebb \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p; h\u1ea1n ch\u1ebf th\u1ebb c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1: invoice, ch\u1ee9ng t\u1eeb thanh to\u00e1n, b\u00e1o c\u00e1o chi\u1ebfn d\u1ecbch, t\u1edd khai, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb GTGT \u0111\u1ea7u v\u00e0o tr\u01b0\u1edbc khi k\u00ea khai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i doanh nghi\u1ec7p c\u00f3 c\u00e1ch thanh to\u00e1n, s\u1ed1 l\u01b0\u1ee3ng t\u00e0i kho\u1ea3n qu\u1ea3ng c\u00e1o v\u00e0 t\u00ecnh tr\u1ea1ng ch\u1ee9ng t\u1eeb kh\u00e1c nhau, n\u00ean kh\u00f4ng c\u00f3 m\u1ed9t c\u00e1ch x\u1eed l\u00fd \u00e1p d\u1ee5ng chung cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. N\u1ebfu b\u1ea1n ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u, c\u00e1ch h\u1ea1ch to\u00e1n hay \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, h\u00e3y tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-tu-van-ke-toan\/\"> \u4f1a\u8ba1\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n chuy\u00ean m\u00f4n \u0111\u00e1nh gi\u00e1 tr\u00ean h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf t\u1eeb ng\u00e0y 12\/10\/2026 kh\u00f4ng l\u00e0m t\u0103ng hay gi\u1ea3m m\u1ee9c thu\u1ebf, m\u00e0 chuy\u1ec3n tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u sang doanh nghi\u1ec7p \u0111\u00e3 x\u00e1c th\u1ef1c. H\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 VAT l\u00e0 t\u00edn hi\u1ec7u \u0111\u1ec3 k\u1ebf to\u00e1n b\u1eaft \u0111\u1ea7u ngh\u0129a v\u1ee5 m\u1edbi, kh\u00f4ng ph\u1ea3i d\u1ea5u hi\u1ec7u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Doanh nghi\u1ec7p n\u00ean x\u00e1c th\u1ef1c th\u00f4ng tin ch\u00ednh x\u00e1c, k\u00ea khai \u0111\u00fang h\u1ea1n theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 l\u01b0u \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u1ec3 chi ph\u00ed qu\u1ea3ng c\u00e1o kh\u00f4ng b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_nguon_tham_khao\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ngu\u1ed3n tham kh\u1ea3o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o c\u1ee7a Meta v\u1ec1 thay \u0111\u1ed5i quy tr\u00ecnh x\u00e1c th\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf cho nh\u00e0 qu\u1ea3ng c\u00e1o t\u1ea1i Vi\u1ec7t Nam (Trung t\u00e2m tr\u1ee3 gi\u00fap d\u00e0nh cho doanh nghi\u1ec7p, \u00e1p d\u1ee5ng t\u1eeb 12\/10\/2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u51fd 89\/2026\/TT-BTC<\/span><span style=\"font-weight: 400;\"> ng\u00e0y 30\/6\/2026 quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o, c\u1eadp nh\u1eadt \u0111\u1ebfn ng\u00e0y 20\/10\/2026. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c ho\u1eb7c tham v\u1ea5n chuy\u00ean gia thu\u1ebf tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_khi_Meta_thay_doi_chinh_sach_tinh_thue\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_cung_cap_ma_so_thue_co_chay_quang_cao_Meta_duoc_khong\"><\/span><b>Kh\u00f4ng cung c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 ch\u1ea1y qu\u1ea3ng c\u00e1o Meta \u0111\u01b0\u1ee3c kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c. Theo th\u00f4ng b\u00e1o c\u1ee7a Meta, nh\u00e0 qu\u1ea3ng c\u00e1o kh\u00f4ng c\u1ea7n cung c\u1ea5p TIN \u0111\u1ec3 ch\u1ea1y qu\u1ea3ng c\u00e1o tr\u00ean Facebook ho\u1eb7c c\u00e1c n\u1ec1n t\u1ea3ng kh\u00e1c c\u1ee7a Meta. Khi \u0111\u00f3, Meta ti\u1ebfp t\u1ee5c t\u00ednh VAT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o k\u1ef9 thu\u1eadt s\u1ed1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Da_xac_thuc_nhung_hoa_don_Meta_van_co_VAT_thi_xu_ly_the_nao\"><\/span><b>\u0110\u00e3 x\u00e1c th\u1ef1c nh\u01b0ng h\u00f3a \u0111\u01a1n Meta v\u1eabn c\u00f3 VAT th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra tr\u1ea1ng th\u00e1i x\u00e1c th\u1ef1c trong m\u1ee5c L\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n, \u0111\u1ed1i chi\u1ebfu th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 l\u01b0u l\u1ea1i b\u1eb1ng ch\u1ee9ng. Ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1ef1c t\u1ebf t\u1eebng h\u00f3a \u0111\u01a1n, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p v\u1eeba b\u1ecb Meta t\u00ednh VAT v\u1eeba t\u1ef1 k\u00ea khai tr\u00f9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_Meta_co_VAT_10_co_duoc_khau_tru_thue_GTGT_dau_vao_khong\"><\/span><b>H\u00f3a \u0111\u01a1n Meta c\u00f3 VAT 10% c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng m\u1eb7c nhi\u00ean. H\u00f3a \u0111\u01a1n c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u01a1ng nhi\u00ean l\u00e0 h\u00f3a \u0111\u01a1n GTGT theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam; vi\u1ec7c kh\u1ea5u tr\u1eeb ph\u1ea3i c\u0103n c\u1ee9 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Meta thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o k\u1ef9 thu\u1eadt s\u1ed1 t\u1ea1i Vi\u1ec7t Nam k\u1ec3 t\u1eeb ng\u00e0y 12\/10\/2026, g\u1eafn v\u1edbi quy tr\u00ecnh x\u00e1c th\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf m\u1edbi trong m\u1ee5c L\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n. V\u1edbi doanh nghi\u1ec7p \u0111\u00e3 x\u00e1c th\u1ef1c th\u00e0nh c\u00f4ng, h\u00f3a \u0111\u01a1n qu\u1ea3ng c\u00e1o s\u1ebd kh\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10490,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10489","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=10489"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10489\/revisions"}],"predecessor-version":[{"id":10493,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10489\/revisions\/10493"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/10490"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=10489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=10489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=10489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}