{"id":10727,"date":"2026-11-03T14:25:14","date_gmt":"2026-11-03T07:25:14","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10727"},"modified":"2026-11-03T14:25:14","modified_gmt":"2026-11-03T07:25:14","slug":"4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/","title":{"rendered":"4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m t\u1eeb 15\/12\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 15\/12\/2026, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=153731\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 141\/2011\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u548c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-57-2014-tt-btc-10144.htm\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 57\/2014\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u00ednh th\u1ee9c h\u1ebft hi\u1ec7u l\u1ef1c theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Thong-tu-158-2026-TT-BTC-bai-bo-mot-so-van-ban-quy-pham-phap-luat-cua-Bo-Tai-chinh-730956.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 158\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p 4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m, gi\u00fap k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng khu v\u1ef1c c\u00f4ng n\u1eafm \u0111\u00fang c\u0103n c\u1ee9, tr\u00e1nh chi sai ch\u1ebf \u0111\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cu\u1ed1i n\u0103m l\u00e0 th\u1eddi \u0111i\u1ec3m k\u1ebf to\u00e1n c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n chi ti\u1ec1n t\u00e0u xe ngh\u1ec9 ph\u00e9p v\u00e0 ti\u1ec1n b\u1ed3i d\u01b0\u1ee1ng ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9 \u0111\u1ec3 quy\u1ebft to\u00e1n. N\u0103m 2026 c\u00f3 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t: c\u0103n c\u1ee9 chi \u0111\u00e3 \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2012 s\u1ebd b\u1ecb b\u00e3i b\u1ecf \u0111\u00fang giai \u0111o\u1ea1n kh\u00f3a s\u1ed5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu sau 15\/12\/2026 \u0111\u01a1n v\u1ecb v\u1eabn l\u1eadp ch\u1ee9ng t\u1eeb chi theo Th\u00f4ng t\u01b0 141\/2011\/TT-BTC, kho\u1ea3n chi s\u1ebd kh\u00f4ng c\u00f2n c\u0103n c\u1ee9 \u00e1p d\u1ee5ng t\u1eeb th\u00f4ng t\u01b0 n\u00e0y. V\u00ec v\u1eady, n\u1eafm r\u00f5 4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m l\u00e0 vi\u1ec7c c\u1ea7n l\u00e0m ngay t\u1eeb b\u00e2y gi\u1edd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u00f3m t\u1eaft nhanh th\u00f4ng tin:<\/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>\u4fe1\u606f\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n thay th\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 158\/2026\/TT-BTC ban h\u00e0nh ng\u00e0y 28\/10\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u751f\u6548\u65e5\u671f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15\/12\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53d7\u5f71\u54cd\u65b9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c, lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng trong c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/#Can_cu_phap_ly_bai_bo_quy_dinh_thanh_toan_tien_nghi_phep_nam\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m<\/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\/zh\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/#4_diem_luu_y_khi_bai_bo_quy_dinh_thanh_toan_tien_nghi_phep_nam_tu_15122026\" >4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m t\u1eeb 15\/12\/2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/#Quyen_loi_Thong_tu_1412011TT-BTC_quy_dinh_truoc_khi_bi_bai_bo\" >Quy\u1ec1n l\u1ee3i Th\u00f4ng t\u01b0 141\/2011\/TT-BTC quy \u0111\u1ecbnh tr\u01b0\u1edbc khi b\u1ecb b\u00e3i b\u1ecf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/#Nhung_gi_thay_doi_tu_ngay_15122026\" >Nh\u1eefng g\u00ec thay \u0111\u1ed5i t\u1eeb ng\u00e0y 15\/12\/2026<\/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\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/#Sau_ngay_15122026_nguoi_chua_nghi_het_phep_co_con_duoc_nhan_tien_khong\" >Sau ng\u00e0y 15\/12\/2026, ng\u01b0\u1eddi ch\u01b0a ngh\u1ec9 h\u1ebft ph\u00e9p c\u00f3 c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ec1n kh\u00f4ng?<\/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\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/#So_ngay_nghi_phep_nam_theo_Bo_luat_Lao_dong_2019\" >S\u1ed1 ng\u00e0y ngh\u1ec9 ph\u00e9p n\u0103m theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/a><\/li><\/ul><\/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\/zh\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/#Ke_toan_can_chuan_bi_gi_truoc_khi_bai_bo_quy_dinh_thanh_toan_tien_nghi_phep_nam_co_hieu_luc\" >K\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m c\u00f3 hi\u1ec7u l\u1ef1c?<\/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\/zh\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/#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-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/#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-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/#Cau_hoi_thuong_gap_ve_4_diem_luu_y_khi_bai_bo_quy_dinh_thanh_toan_tien_nghi_phep_nam\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m<\/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\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/#Thong_tu_1582026TT-BTC_co_hieu_luc_tu_ngay_nao\" >Th\u00f4ng t\u01b0 158\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 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-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/#Bai_bo_Thong_tu_1412011TT-BTC_co_lam_mat_quyen_nghi_phep_nam_khong\" >B\u00e3i b\u1ecf Th\u00f4ng t\u01b0 141\/2011\/TT-BTC c\u00f3 l\u00e0m m\u1ea5t quy\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m 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\/zh\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/#Doanh_nghiep_ngoai_khu_vuc_cong_co_chiu_tac_dong_khong\" >Doanh nghi\u1ec7p ngo\u00e0i khu v\u1ef1c c\u00f4ng c\u00f3 ch\u1ecbu t\u00e1c \u0111\u1ed9ng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/#Cong_chuc_khong_nghi_het_phep_do_yeu_cau_cong_viec_sau_15122026_co_duoc_nhan_tien_khong\" >C\u00f4ng ch\u1ee9c kh\u00f4ng ngh\u1ec9 h\u1ebft ph\u00e9p do y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c sau 15\/12\/2026 c\u00f3 \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ec1n 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\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/#Vien_chuc_khong_nghi_het_phep_duoc_thanh_toan_theo_can_cu_nao\" >Vi\u00ean ch\u1ee9c kh\u00f4ng ngh\u1ec9 h\u1ebft ph\u00e9p \u0111\u01b0\u1ee3c thanh to\u00e1n theo c\u0103n c\u1ee9 n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_bai_bo_quy_dinh_thanh_toan_tien_nghi_phep_nam\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10728\" aria-describedby=\"caption-attachment-10728\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10728\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam-va-can-cu-phap-ly-bai-bo-quy-dinh.jpg\" alt=\"4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd b\u00e3i b\u1ecf quy \u0111\u1ecbnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam-va-can-cu-phap-ly-bai-bo-quy-dinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam-va-can-cu-phap-ly-bai-bo-quy-dinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam-va-can-cu-phap-ly-bai-bo-quy-dinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam-va-can-cu-phap-ly-bai-bo-quy-dinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam-va-can-cu-phap-ly-bai-bo-quy-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10728\" class=\"wp-caption-text\">4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd b\u00e3i b\u1ecf quy \u0111\u1ecbnh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 28\/10\/2026, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 158\/2026\/TT-BTC b\u00e3i b\u1ecf to\u00e0n b\u1ed9 54 th\u00f4ng t\u01b0 v\u00e0 2 quy\u1ebft \u0111\u1ecbnh thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh. Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 15\/12\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo kho\u1ea3n 10, kho\u1ea3n 16 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 158\/2026\/TT-BTC quy \u0111\u1ecbnh b\u00e3i b\u1ecf 2 Th\u00f4ng t\u01b0 v\u1ec1 thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m, 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;\">Th\u00f4ng t\u01b0 141\/2011\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c, lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c trong c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 57\/2014\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 141\/2011\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c, lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c trong c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, t\u1eeb 15\/12\/2026, Th\u00f4ng t\u01b0 141\/2011\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 57\/2014\/TT-BTC v\u1ec1 thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m s\u1ebd h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 n\u00eau r\u00f5 hi\u1ec7n nay c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, Lu\u1eadt C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c v\u00e0 Lu\u1eadt Vi\u00ean ch\u1ee9c n\u0103m 2025, kh\u00f4ng th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 141\/2011\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 57\/2014\/TT-BTC. Vi\u1ec7c b\u00e3i b\u1ecf ch\u00ednh th\u1ee9c gi\u00fap th\u1ed1ng nh\u1ea5t c\u0103n c\u1ee9 ph\u00e1p l\u00fd, v\u00e0 c\u0169ng l\u00e0 l\u00fd do k\u1ebf to\u00e1n c\u1ea7n n\u1eafm 4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_diem_luu_y_khi_bai_bo_quy_dinh_thanh_toan_tien_nghi_phep_nam_tu_15122026\"><\/span><b>4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m t\u1eeb 15\/12\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10729\" aria-describedby=\"caption-attachment-10729\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10729\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Chi-tiet-4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam.jpg\" alt=\"Chi ti\u1ebft 4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Chi-tiet-4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Chi-tiet-4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Chi-tiet-4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Chi-tiet-4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Chi-tiet-4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10729\" class=\"wp-caption-text\">Chi ti\u1ebft 4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o t\u1eebng \u0111i\u1ec3m, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm hai nguy\u00ean t\u1eafc n\u1ec1n t\u1ea3ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eefng Th\u00f4ng t\u01b0 n\u00e0y \u0111ang h\u01b0\u1edbng t\u1edbi nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng khu v\u1ef1c c\u00f4ng (c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng trong c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi l\u00e0m trong khu v\u1ef1c c\u00f4ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c chi tr\u1ea3 chi ph\u00ed \u0111i ngh\u1ec9 ph\u00e9p v\u00e0 ti\u1ec1n cho ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 ngh\u1ec9 ph\u00e9p do y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_loi_Thong_tu_1412011TT-BTC_quy_dinh_truoc_khi_bi_bai_bo\"><\/span><b>Quy\u1ec1n l\u1ee3i Th\u00f4ng t\u01b0 141\/2011\/TT-BTC quy \u0111\u1ecbnh tr\u01b0\u1edbc khi b\u1ecb b\u00e3i b\u1ecf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi b\u1ecb b\u00e3i b\u1ecf, Th\u00f4ng t\u01b0 141\/2011\/TT-BTC quy \u0111\u1ecbnh hai nh\u00f3m quy\u1ec1n l\u1ee3i ch\u00ednh:<\/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 quy\u1ec1n l\u1ee3i<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed ngh\u1ec9 ph\u00e9p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ti\u1ec1n ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i v\u00e0 ph\u1ee5 c\u1ea5p \u0111i \u0111\u01b0\u1eddng trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ti\u1ec1n cho ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thanh to\u00e1n ti\u1ec1n b\u1ed3i d\u01b0\u1ee1ng n\u1ebfu c\u01a1 quan kh\u00f4ng b\u1ed1 tr\u00ed \u0111\u01b0\u1ee3c ho\u1eb7c kh\u00f4ng b\u1ed1 tr\u00ed \u0111\u1ee7 th\u1eddi gian ngh\u1ec9 do y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 1:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t c\u00e1n b\u1ed9 c\u00f4ng t\u00e1c \u1edf v\u00f9ng s\u00e2u, v\u00f9ng xa \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ngh\u1ec9 ph\u00e9p v\u1ec1 th\u0103m gia \u0111\u00ecnh v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u0169. Ng\u01b0\u1eddi n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thanh to\u00e1n chi ph\u00ed \u0111i l\u1ea1i, ph\u1ee5 c\u1ea5p \u0111i \u0111\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 2:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t vi\u00ean ch\u1ee9c c\u00f3 12 ng\u00e0y ph\u00e9p n\u0103m nh\u01b0ng v\u00ec \u0111\u01a1n v\u1ecb qu\u00e1 nhi\u1ec1u c\u00f4ng vi\u1ec7c n\u00ean ch\u1ec9 \u0111\u01b0\u1ee3c ngh\u1ec9 8 ng\u00e0y. Theo c\u01a1 ch\u1ebf c\u1ee7a Th\u00f4ng t\u01b0 141, n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u00ec 4 ng\u00e0y ch\u01b0a ngh\u1ec9 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t chi tr\u1ea3 ti\u1ec1n b\u1ed3i d\u01b0\u1ee1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng ph\u1ea3i c\u1ee9 c\u00f2n ph\u00e9p l\u00e0 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ec1n. Ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c v\u00e0 ngu\u1ed3n kinh ph\u00ed theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_gi_thay_doi_tu_ngay_15122026\"><\/span><b>Nh\u1eefng g\u00ec thay \u0111\u1ed5i t\u1eeb ng\u00e0y 15\/12\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ed1t l\u00f5i trong 4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m l\u00e0 ph\u00e2n bi\u1ec7t r\u00f5: b\u1ecb b\u00e3i b\u1ecf l\u00e0 c\u0103n c\u1ee9 chi ti\u1ec1n theo hai th\u00f4ng t\u01b0, kh\u00f4ng ph\u1ea3i quy\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m.<\/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>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc khi b\u1ecb b\u00e3i b\u1ecf<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1eeb 15\/12\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 141\/2011<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f2n hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb b\u00e3i b\u1ecf\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 57\/2014<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f2n hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb b\u00e3i b\u1ecf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n t\u00e0u xe, ph\u1ee5 c\u1ea5p \u0111i \u0111\u01b0\u1eddng theo hai th\u00f4ng t\u01b0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f2n c\u0103n c\u1ee9 \u00e1p d\u1ee5ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n b\u1ed3i d\u01b0\u1ee1ng ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9 theo Th\u00f4ng t\u01b0 141<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f2n c\u0103n c\u1ee9 \u00e1p d\u1ee5ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u1eabn \u0111\u1ea3m b\u1ea3o theo lu\u1eadt hi\u1ec7n h\u00e0nh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi k\u1ebf to\u00e1n, \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a: T\u1eeb 15\/12\/2026, h\u1ed3 s\u01a1 thanh to\u00e1n kh\u00f4ng th\u1ec3 vi\u1ec7n d\u1eabn Th\u00f4ng t\u01b0 141\/2011\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 57\/2014\/TT-BTC l\u00e0m c\u0103n c\u1ee9 chi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sau_ngay_15122026_nguoi_chua_nghi_het_phep_co_con_duoc_nhan_tien_khong\"><\/span><b>Sau ng\u00e0y 15\/12\/2026, ng\u01b0\u1eddi ch\u01b0a ngh\u1ec9 h\u1ebft ph\u00e9p c\u00f3 c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ec1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0o nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u0103n c\u1ee9 ch\u00ednh \u00e1p d\u1ee5ng cho t\u1eebng nh\u00f3m:<\/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>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c<\/b><\/td>\n<td style=\"text-align: center;\"><b>Vi\u00ean ch\u1ee9c<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ng\u01b0\u1eddi lao \u0111\u1ed9ng theo H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt vi\u00ean ch\u1ee9c 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng 2019<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f3 ngh\u1ec9 ph\u00e9p n\u0103m kh\u00f4ng?<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng ngh\u1ec9 h\u1ebft do y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c thanh to\u00e1n th\u00eam ti\u1ec1n theo lu\u1eadt<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c thanh to\u00e1n theo quy ch\u1ebf ch\u1ec9 ti\u00eau n\u1ed9i b\u1ed9 v\u00e0 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh chung b\u1eaft bu\u1ed9c thanh to\u00e1n khi v\u1eabn \u0111ang l\u00e0m vi\u1ec7c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ec9 vi\u1ec7c c\u00f2n ph\u00e9p d\u01b0<\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><span style=\"font-weight: 400;\">C\u1ea7n xem quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea3i thanh to\u00e1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb b\u1ea3ng tr\u00ean, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd ba \u0111i\u1ec3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c:<\/b><span style=\"font-weight: 400;\"> C\u0103n c\u1ee9 thanh to\u00e1n chuy\u1ec3n sang Lu\u1eadt C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c 2025 thay v\u00ec Th\u00f4ng t\u01b0 141.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Vi\u00ean ch\u1ee9c:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n thanh to\u00e1n g\u1eafn v\u1edbi quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 v\u00e0 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb. Quy ch\u1ebf ch\u01b0a c\u00f3 n\u1ed9i dung n\u00e0y th\u00ec c\u1ea7n b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u01b0\u1eddi lao \u0111\u1ed9ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> Khi th\u00f4i vi\u1ec7c, b\u1ecb m\u1ea5t vi\u1ec7c l\u00e0m m\u00e0 ch\u01b0a ngh\u1ec9 h\u1eb1ng n\u0103m ho\u1eb7c ch\u01b0a ngh\u1ec9 h\u1ebft s\u1ed1 ng\u00e0y ngh\u1ec9 h\u1eb1ng n\u0103m, ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 (kho\u1ea3n 3 \u0110i\u1ec1u 113 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_ngay_nghi_phep_nam_theo_Bo_luat_Lao_dong_2019\"><\/span><b>S\u1ed1 ng\u00e0y ngh\u1ec9 ph\u00e9p n\u0103m theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m v\u1eabn \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng cho m\u1ed9t ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ngh\u1ec9 h\u1eb1ng n\u0103m, h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng v\u1edbi s\u1ed1 ng\u00e0y nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng vi\u1ec7c trong \u0111i\u1ec1u ki\u1ec7n b\u00ecnh th\u01b0\u1eddng: 12 ng\u00e0y<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng vi\u1ec7c n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m: 14 ng\u00e0y<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng vi\u1ec7c \u0111\u1eb7c bi\u1ec7t n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m: 16 ng\u00e0y<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, c\u1ee9 \u0111\u1ee7 5 n\u0103m l\u00e0m vi\u1ec7c cho c\u00f9ng m\u1ed9t ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u00ec \u0111\u01b0\u1ee3c t\u0103ng th\u00eam 1 ng\u00e0y ph\u00e9p. V\u1edbi c\u00f4ng vi\u1ec7c b\u00ecnh th\u01b0\u1eddng:<\/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>Th\u00e2m ni\u00ean l\u00e0m vi\u1ec7c<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 ng\u00e0y ph\u00e9p n\u0103m<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ee7 5 n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13 ng\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ee7 10 n\u0103m\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14 ng\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ee7 15 n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15 ng\u00e0y<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 113, \u0110i\u1ec1u 114 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019. S\u1ed1 ng\u00e0y ph\u00e9p l\u00e0 d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u1ec3 k\u1ebf to\u00e1n theo d\u00f5i ph\u00e9p t\u1ed3n v\u00e0 t\u00ednh ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y ch\u01b0a ngh\u1ec9 khi ph\u00e1t sinh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_can_chuan_bi_gi_truoc_khi_bai_bo_quy_dinh_thanh_toan_tien_nghi_phep_nam_co_hieu_luc\"><\/span><b>K\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m c\u00f3 hi\u1ec7u l\u1ef1c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi gian t\u1eeb nay \u0111\u1ebfn 15\/12\/2026 kh\u00f4ng d\u00e0i. D\u1ef1a tr\u00ean 4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m, k\u1ebf to\u00e1n n\u00ean tri\u1ec3n khai ngay c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u1ed3 s\u01a1 ngh\u1ec9 ph\u00e9p n\u0103m 2026: L\u1eadp danh s\u00e1ch c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111ang \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n ti\u1ec1n t\u00e0u xe, ph\u1ee5 c\u1ea5p \u0111i \u0111\u01b0\u1eddng, ti\u1ec1n b\u1ed3i d\u01b0\u1ee1ng ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9 theo Th\u00f4ng t\u01b0 141. \u01afu ti\u00ean ho\u00e0n thi\u1ec7n ch\u1ee9ng t\u1eeb, ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n v\u00e0 ngu\u1ed3n kinh ph\u00ed trong th\u1eddi gian th\u00f4ng t\u01b0 c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng: T\u00e1ch ri\u00eang c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c (Lu\u1eadt C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c 2025), vi\u00ean ch\u1ee9c (Lu\u1eadt Vi\u00ean ch\u1ee9c 2025) v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019) \u0111\u1ec3 \u00e1p \u0111\u00fang c\u0103n c\u1ee9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9: V\u1edbi vi\u00ean ch\u1ee9c, kho\u1ea3n thanh to\u00e1n ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9 do y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c g\u1eafn v\u1edbi quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 v\u00e0 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh. Quy ch\u1ebf c\u1ea7n b\u1ecf vi\u1ec7n d\u1eabn Th\u00f4ng t\u01b0 141 v\u00e0 Th\u00f4ng t\u01b0 57.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i ph\u00e9p t\u1ed3n khi ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c. \u0110\u1ed1i chi\u1ebfu s\u1ed1 ng\u00e0y ph\u00e9p theo \u0110i\u1ec1u 113, \u0110i\u1ec1u 114 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 \u0111\u1ec3 t\u00ednh ti\u1ec1n l\u01b0\u01a1ng nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p, theo d\u00f5i ng\u00e0y ph\u00e9p, t\u00ednh l\u01b0\u01a1ng ph\u00e9p v\u00e0 quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ed3ng b\u1ed9 v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. N\u1ebfu b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n m\u1ecfng ng\u01b0\u1eddi,<\/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;\"> gi\u00fap doanh nghi\u1ec7p x\u1eed l\u00fd t\u1eeb ch\u1ee9ng t\u1eeb, l\u01b0\u01a1ng \u0111\u1ebfn b\u00e1o c\u00e1o thu\u1ebf m\u00e0 kh\u00f4ng c\u1ea7n t\u0103ng nh\u00e2n s\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u1ea7n r\u00e0 so\u00e1t quy ch\u1ebf l\u01b0\u01a1ng, ch\u1ebf \u0111\u1ed9 ngh\u1ec9 ph\u00e9p ho\u1eb7c c\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n thanh to\u00e1n ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9, doanh nghi\u1ec7p c\u00f3 th\u1ec3 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 c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00e3 c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 nh\u01b0ng c\u1ea7n ng\u01b0\u1eddi ki\u1ec3m tra, t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tong-hop\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p \u0111\u1ec3 ki\u1ec3m so\u00e1t sai s\u00f3t tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n.<\/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;\">T\u00f3m l\u1ea1i, 4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m g\u1ed3m: hi\u1ec3u quy\u1ec1n l\u1ee3i c\u0169 theo Th\u00f4ng t\u01b0 141, n\u1eafm thay \u0111\u1ed5i t\u1eeb 15\/12\/2026, x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 thanh to\u00e1n ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9 cho t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u00e1p \u0111\u00fang s\u1ed1 ng\u00e0y ph\u00e9p theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019. K\u1ebf to\u00e1n n\u00ean r\u00e0 so\u00e1t h\u1ed3 s\u01a1, c\u1eadp nh\u1eadt quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 ngay t\u1eeb b\u00e2y gi\u1edd \u0111\u1ec3 quy\u1ebft to\u00e1n n\u0103m 2026 \u0111\u00fang c\u0103n c\u1ee9, kh\u00f4ng ph\u00e1t sinh kho\u1ea3n chi sai ch\u1ebf \u0111\u1ed9.<\/span><\/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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/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_ve_4_diem_luu_y_khi_bai_bo_quy_dinh_thanh_toan_tien_nghi_phep_nam\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_1582026TT-BTC_co_hieu_luc_tu_ngay_nao\"><\/span><b>Th\u00f4ng t\u01b0 158\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 158\/2026\/TT-BTC ban h\u00e0nh ng\u00e0y 28\/10\/2026, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 15\/12\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bai_bo_Thong_tu_1412011TT-BTC_co_lam_mat_quyen_nghi_phep_nam_khong\"><\/span><b>B\u00e3i b\u1ecf Th\u00f4ng t\u01b0 141\/2011\/TT-BTC c\u00f3 l\u00e0m m\u1ea5t quy\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Quy\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m v\u1eabn \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m theo lu\u1eadt hi\u1ec7n h\u00e0nh. \u0110i\u1ec1u b\u1ecb b\u00e3i b\u1ecf l\u00e0 c\u0103n c\u1ee9 thanh to\u00e1n ti\u1ec1n t\u00e0u xe, ph\u1ee5 c\u1ea5p \u0111i \u0111\u01b0\u1eddng v\u00e0 ti\u1ec1n b\u1ed3i d\u01b0\u1ee1ng ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9 theo hai th\u00f4ng t\u01b0.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_ngoai_khu_vuc_cong_co_chiu_tac_dong_khong\"><\/span><b>Doanh nghi\u1ec7p ngo\u00e0i khu v\u1ef1c c\u00f4ng c\u00f3 ch\u1ecbu t\u00e1c \u0111\u1ed9ng kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 141\/2011\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 57\/2014\/TT-BTC h\u01b0\u1edbng t\u1edbi nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng khu v\u1ef1c c\u00f4ng. Ng\u01b0\u1eddi lao \u0111\u1ed9ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u00e1p d\u1ee5ng B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_chuc_khong_nghi_het_phep_do_yeu_cau_cong_viec_sau_15122026_co_duoc_nhan_tien_khong\"><\/span><b>C\u00f4ng ch\u1ee9c kh\u00f4ng ngh\u1ec9 h\u1ebft ph\u00e9p do y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c sau 15\/12\/2026 c\u00f3 \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ec1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo Lu\u1eadt C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c 2025, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ngh\u1ec9 h\u1ebft do y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c thanh to\u00e1n th\u00eam ti\u1ec1n theo lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vien_chuc_khong_nghi_het_phep_duoc_thanh_toan_theo_can_cu_nao\"><\/span><b>Vi\u00ean ch\u1ee9c kh\u00f4ng ngh\u1ec9 h\u1ebft ph\u00e9p \u0111\u01b0\u1ee3c thanh to\u00e1n theo c\u0103n c\u1ee9 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u00ean ch\u1ee9c \u0111\u01b0\u1ee3c thanh to\u00e1n theo quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 v\u00e0 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb, tr\u00ean c\u01a1 s\u1edf Lu\u1eadt Vi\u00ean ch\u1ee9c 2025.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 15\/12\/2026, Th\u00f4ng t\u01b0 141\/2011\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 57\/2014\/TT-BTC v\u1ec1 thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u00ednh th\u1ee9c h\u1ebft hi\u1ec7u l\u1ef1c theo Th\u00f4ng t\u01b0 158\/2026\/TT-BTC. B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p 4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m, gi\u00fap k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng khu v\u1ef1c c\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10730,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10727","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\/10727","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=10727"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10727\/revisions"}],"predecessor-version":[{"id":10731,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10727\/revisions\/10731"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/10730"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=10727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=10727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=10727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}