{"id":8164,"date":"2026-04-10T09:37:38","date_gmt":"2026-04-10T02:37:38","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8164"},"modified":"2026-04-10T09:37:38","modified_gmt":"2026-04-10T02:37:38","slug":"han-nop-to-khai-thue-quy-1-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/han-nop-to-khai-thue-quy-1-2026\/","title":{"rendered":"H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026: L\u1ecbch tr\u00ecnh chi ti\u1ebft v\u00e0 l\u01b0u \u00fd ph\u00e1p l\u00fd quan tr\u1ecdng"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd n\u1eafm v\u1eefng c\u00e1c c\u1ed9t m\u1ed1c ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng kinh doanh di\u1ec5n ra th\u00f4ng su\u1ed1t. \u0110\u1eb7c bi\u1ec7t, m\u1ed1c th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 l\u00e0 m\u1ed9t trong nh\u1eefng m\u1ed1c th\u1eddi gian quan tr\u1ecdng nh\u1ea5t trong n\u1eeda \u0111\u1ea7u n\u0103m 2026. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o m\u00e0 c\u00f2n l\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p t\u1ed5ng k\u1ebft c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ea7u n\u0103m, k\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1edbi ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, chuy\u00ean s\u00e2u v\u00e0 chu\u1ea9n x\u00e1c nh\u1ea5t v\u1ec1 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026, gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, ch\u1ee7 doanh nghi\u1ec7p v\u00e0 c\u00e1c c\u00e1 nh\u00e2n kinh doanh ch\u1ee7 \u0111\u1ed9ng trong c\u00f4ng vi\u1ec7c.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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 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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\/han-nop-to-khai-thue-quy-1-2026\/#Chi_tiet_lich_trinh_han_nop_to_khai_thue_quy_12026_theo_quy_dinh_moi_nhat\" >Chi ti\u1ebft l\u1ecbch tr\u00ecnh h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/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\/han-nop-to-khai-thue-quy-1-2026\/#Cach_tinh_thoi_han_nop_to_khai_quy\" >C\u00e1ch t\u00ednh th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd<\/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\/han-nop-to-khai-thue-quy-1-2026\/#Xac_dinh_ngay_nop_cuoi_cung_thuc_te\" >X\u00e1c \u0111\u1ecbnh ng\u00e0y n\u1ed9p cu\u1ed1i c\u00f9ng th\u1ef1c t\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-to-khai-thue-quy-1-2026\/#Cac_loai_to_khai_va_ho_so_thue_can_chuan_bi\" >C\u00e1c lo\u1ea1i t\u1edd khai v\u00e0 h\u1ed3 s\u01a1 thu\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-to-khai-thue-quy-1-2026\/#To_khai_thue_Gia_tri_gia_tang_GTGT\" >T\u1edd khai thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/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\/han-nop-to-khai-thue-quy-1-2026\/#To_khai_thue_Thu_nhap_ca_nhan_TNCN\" >T\u1edd khai thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-to-khai-thue-quy-1-2026\/#Tam_nop_thue_Thu_nhap_doanh_nghiep_TNDN\" >T\u1ea1m n\u1ed9p thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-to-khai-thue-quy-1-2026\/#Bao_cao_tinh_hinh_su_dung_hoa_don\" >\u53d1\u7968\u4f7f\u7528\u60c5\u51b5\u62a5\u544a<\/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\/han-nop-to-khai-thue-quy-1-2026\/#Doi_tuong_ap_dung_khai_thue_theo_quy_nam_2026\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng khai thu\u1ebf theo qu\u00fd n\u0103m 2026<\/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\/han-nop-to-khai-thue-quy-1-2026\/#Tieu_chi_doanh_thu_xac_dinh_ky_ke_khai\" >Ti\u00eau ch\u00ed doanh thu x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai<\/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\/han-nop-to-khai-thue-quy-1-2026\/#Doanh_nghiep_moi_thanh_lap_va_han_nop_to_khai_thue_quy_12026\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u00e0 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026<\/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\/han-nop-to-khai-thue-quy-1-2026\/#Truong_hop_duoc_gia_han_nop_to_khai_thue_quy_12026\" >Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-to-khai-thue-quy-1-2026\/#Cac_rui_ro_thuong_gap_va_cach_xu_ly_khi_sat_han_nop\" >C\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd khi s\u00e1t h\u1ea1n n\u1ed9p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-to-khai-thue-quy-1-2026\/#Loi_nghen_mang_vao_ngay_cuoi_han_nop_to_khai_thue_quy_12026\" >L\u1ed7i ngh\u1ebdn m\u1ea1ng v\u00e0o ng\u00e0y cu\u1ed1i h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026<\/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\/han-nop-to-khai-thue-quy-1-2026\/#Hoa_don_dau_vao_tu_doanh_nghiep_rui_ro\" >H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o t\u1eeb doanh nghi\u1ec7p r\u1ee7i ro<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-to-khai-thue-quy-1-2026\/#Sai_lech_tien_nop_thue_sau_han_nop_to_khai_thue_quy_12026\" >Sai l\u1ec7ch ti\u1ec1n n\u1ed9p thu\u1ebf sau h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-to-khai-thue-quy-1-2026\/#Muc_xu_phat_vi_pham_hanh_chinh\" >M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-to-khai-thue-quy-1-2026\/#Nhung_diem_moi_trong_quan_ly_thue_nam_2026_can_luu_y\" >Nh\u1eefng \u0111i\u1ec3m m\u1edbi trong qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2026 c\u1ea7n l\u01b0u \u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-to-khai-thue-quy-1-2026\/#Ket_luan_va_khuyen_nghi\" >\u7ed3\u8bba\u548c\u5efa\u8bae<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-to-khai-thue-quy-1-2026\/#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-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-to-khai-thue-quy-1-2026\/#Giai_dap_thac_mac_thuong_gap_ve_han_nop_to_khai_thue_quy_12026\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-to-khai-thue-quy-1-2026\/#Neu_nop_to_khai_trang_vao_han_nop_to_khai_thue_quy_12026_co_bi_phat_khong\" >N\u1ebfu n\u1ed9p t\u1edd khai tr\u1eafng v\u00e0o h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-to-khai-thue-quy-1-2026\/#Han_nop_to_khai_thue_quy_12026_co_ap_dung_cho_thue_mon_bai_khong\" >H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 c\u00f3 \u00e1p d\u1ee5ng cho thu\u1ebf m\u00f4n b\u00e0i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/zh\/han-nop-to-khai-thue-quy-1-2026\/#Lam_sao_de_kiem_tra_da_nop_dung_han_nop_to_khai_thue_quy_12026_hay_chua\" >L\u00e0m sao \u0111\u1ec3 ki\u1ec3m tra \u0111\u00e3 n\u1ed9p \u0111\u00fang h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 hay ch\u01b0a?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_tuan_thu_han_nop_to_khai_thue_quy_12026\"><\/span><b>T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c tu\u00e2n th\u1ee7 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 \u0111\u00e1nh d\u1ea5u s\u1ef1 chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng tri\u1ec7t \u0111\u1ec3 c\u00f4ng ngh\u1ec7 s\u1ed1. C\u01a1 quan thu\u1ebf hi\u1ec7n nay c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ea7n nh\u01b0 trong th\u1eddi gian th\u1ef1c. Do \u0111\u00f3, b\u1ea5t k\u1ef3 s\u1ef1 ch\u1eadm tr\u1ec5 n\u00e0o li\u00ean quan \u0111\u1ebfn h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 c\u0169ng s\u1ebd b\u1ecb h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn v\u00e0 ph\u00e1t l\u1ec7nh c\u1ea3nh b\u00e1o ngay l\u1eadp t\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch thi\u1ebft th\u1ef1c cho uy t\u00edn v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1nh r\u1ee7i ro t\u00e0i ch\u00ednh: C\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p hi\u1ec7n nay r\u1ea5t cao, c\u00f3 th\u1ec3 l\u00ean t\u1edbi 25 tri\u1ec7u \u0111\u1ed3ng cho m\u1ed9t h\u00e0nh vi ch\u1eadm n\u1ed9p qu\u00e1 h\u1ea1n l\u00e2u ng\u00e0y so v\u1edbi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng ch\u1ec9 s\u1ed1 t\u00edn nhi\u1ec7m: Doanh nghi\u1ec7p lu\u00f4n n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o nh\u00f3m tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf t\u1ed1t, t\u1eeb \u0111\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c ch\u00ednh s\u00e1ch \u01b0u ti\u00ean v\u1ec1 ho\u00e0n thu\u1ebf ho\u1eb7c \u00edt b\u1ecb thanh ki\u1ec3m tra h\u01a1n khi lu\u00f4n ch\u1ea5p h\u00e0nh \u0111\u00fang h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3: X\u00e1c \u0111\u1ecbnh s\u1edbm s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p gi\u00fap b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh s\u1eafp x\u1ebfp ngu\u1ed3n ti\u1ec1n, tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u1ecb \u0111\u1ed9ng khi th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 c\u1eadn k\u1ec1.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_lich_trinh_han_nop_to_khai_thue_quy_12026_theo_quy_dinh_moi_nhat\"><\/span><b>Chi ti\u1ebft l\u1ecbch tr\u00ecnh h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8166\" aria-describedby=\"caption-attachment-8166\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8166\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-lich-trinh-han-nop-to-khai-thue-quy-1_2026-theo-quy-dinh-moi-nhat.jpg\" alt=\"Chi ti\u1ebft l\u1ecbch tr\u00ecnh h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-lich-trinh-han-nop-to-khai-thue-quy-1_2026-theo-quy-dinh-moi-nhat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-lich-trinh-han-nop-to-khai-thue-quy-1_2026-theo-quy-dinh-moi-nhat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-lich-trinh-han-nop-to-khai-thue-quy-1_2026-theo-quy-dinh-moi-nhat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-lich-trinh-han-nop-to-khai-thue-quy-1_2026-theo-quy-dinh-moi-nhat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-lich-trinh-han-nop-to-khai-thue-quy-1_2026-theo-quy-dinh-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8166\" class=\"wp-caption-text\">Chi ti\u1ebft l\u1ecbch tr\u00ecnh h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 44 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\">2019\u5e74\u7a0e\u6536\u5f81\u7ba1\u6cd5<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf khai theo qu\u00fd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3. Tuy nhi\u00ean, n\u0103m 2026 c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m v\u1ec1 l\u1ecbch ngh\u1ec9 l\u1ec5 khi\u1ebfn h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e1ng l\u01b0u \u00fd m\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_thoi_han_nop_to_khai_quy\"><\/span><b>C\u00e1ch t\u00ednh th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng, \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf khai theo qu\u00fd (nh\u01b0 thu\u1ebf GTGT, thu\u1ebf TNCN), ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo. V\u1edbi qu\u00fd 1, ng\u00e0y n\u00e0y theo l\u00fd thuy\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 l\u00e0 ng\u00e0y 30\/4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, ng\u00e0y 30\/04 l\u00e0 ng\u00e0y Gi\u1ea3i ph\u00f3ng mi\u1ec1n Nam, th\u1ed1ng nh\u1ea5t \u0111\u1ea5t n\u01b0\u1edbc v\u00e0 ti\u1ebfp ngay sau \u0111\u00f3 l\u00e0 ng\u00e0y 01\/05 &#8211; Qu\u1ed1c t\u1ebf lao \u0111\u1ed9ng. \u0110\u00e2y l\u00e0 hai ng\u00e0y ngh\u1ec9 l\u1ec5 ch\u00ednh th\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u1ea5n \u0111\u1ecbnh h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_ngay_nop_cuoi_cung_thuc_te\"><\/span><b>X\u00e1c \u0111\u1ecbnh ng\u00e0y n\u1ed9p cu\u1ed1i c\u00f9ng th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, l\u1ecbch ngh\u1ec9 l\u1ec5 v\u00e0 cu\u1ed1i tu\u1ea7n r\u01a1i v\u00e0o c\u00e1c ng\u00e0y sau, l\u00e0m thay \u0111\u1ed5i m\u1ed1c h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y 30\/04\/2026 (Th\u1ee9 N\u0103m): Ngh\u1ec9 l\u1ec5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y 01\/05\/2026 (Th\u1ee9 S\u00e1u): Ngh\u1ec9 l\u1ec5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y 02\/05\/2026 (Th\u1ee9 B\u1ea3y): Ng\u00e0y ngh\u1ec9 cu\u1ed1i tu\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y 03\/05\/2026 (Ch\u1ee7 Nh\u1eadt): Ng\u00e0y ngh\u1ec9 cu\u1ed1i tu\u1ea7n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1, n\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 th\u00ec th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo. Nh\u01b0 v\u1eady, h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c d\u1eddi sang ng\u00e0y 04\/05\/2026 (Th\u1ee9 Hai).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 th\u1eddi gian h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i th\u00eam v\u00e0i ng\u00e0y, nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ee7 quan. Vi\u1ec7c d\u1ed3n \u1ee9 h\u1ed3 s\u01a1 n\u1ed9p v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng ngh\u1ebdn m\u1ea1ng tr\u00ean h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ngay s\u00e1t h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026. \u0110\u1ec3 gi\u1ea3m b\u1edbt \u00e1p l\u1ef1c n\u00e0y, doanh nghi\u1ec7p 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;\"> nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi cho m\u1ecdi k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_loai_to_khai_va_ho_so_thue_can_chuan_bi\"><\/span><b>C\u00e1c lo\u1ea1i t\u1edd khai v\u00e0 h\u1ed3 s\u01a1 thu\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8167\" aria-describedby=\"caption-attachment-8167\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8167\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-can-chuan-bi-cho-han-nop-to-khai-thue-quy-1_2026.jpg\" alt=\"H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb cho h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-can-chuan-bi-cho-han-nop-to-khai-thue-quy-1_2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-can-chuan-bi-cho-han-nop-to-khai-thue-quy-1_2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-can-chuan-bi-cho-han-nop-to-khai-thue-quy-1_2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-can-chuan-bi-cho-han-nop-to-khai-thue-quy-1_2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-can-chuan-bi-cho-han-nop-to-khai-thue-quy-1_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8167\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb cho h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 chu\u1ea9n b\u1ecb t\u1ed1t nh\u1ea5t cho h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t v\u00e0 ho\u00e0n thi\u1ec7n c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ebf sau \u0111\u00e2y m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_khai_thue_Gia_tri_gia_tang_GTGT\"><\/span><b>T\u1edd khai thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 lo\u1ea1i t\u1edd khai ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ea7n ho\u00e0n th\u00e0nh tr\u01b0\u1edbc h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026. T\u00f9y thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai m\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn, h\u1ed3 s\u01a1 s\u1ebd kh\u00e1c nhau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: S\u1eed d\u1ee5ng m\u1eabu 01\/GTGT. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i so\u00e1t k\u1ef9 b\u1ea3ng k\u00ea mua v\u00e0o v\u00e0 b\u00e1n ra tr\u01b0\u1edbc khi \u0111\u1ebfn h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026, \u0111\u1ea3m b\u1ea3o c\u00e1c h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu: S\u1eed d\u1ee5ng m\u1eabu 04\/GTGT. Th\u01b0\u1eddng \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh c\u1ea7n tu\u00e2n th\u1ee7 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_khai_thue_Thu_nhap_ca_nhan_TNCN\"><\/span><b>T\u1edd khai thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh vi\u1ec7c tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong qu\u00fd 1 v\u00e0 c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1edd khai m\u1eabu 05\/KK-TNCN tr\u01b0\u1edbc khi h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c r\u00e0 so\u00e1t m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n s\u1edbm \u0111\u1ec3 kh\u00f4ng l\u00e0m ch\u1eadm tr\u1ec5 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026. L\u01b0u \u00fd r\u1eb1ng ngay c\u1ea3 khi s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb b\u1eb1ng 0 nh\u01b0ng c\u00f3 ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o theo \u0111\u00fang h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_nop_thue_Thu_nhap_doanh_nghiep_TNDN\"><\/span><b>T\u1ea1m n\u1ed9p thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 kh\u00f4ng c\u1ea7n n\u1ed9p t\u1edd khai qu\u00fd \u0111\u1ed1i v\u1edbi thu\u1ebf TNDN, nh\u01b0ng doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 t\u1ef1 t\u00ednh to\u00e1n v\u00e0 t\u1ea1m n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch. S\u1ed1 thu\u1ebf n\u00e0y c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p tr\u01b0\u1edbc ho\u1eb7c \u0111\u00fang ng\u00e0y k\u1ebft th\u00fac h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 (t\u1ee9c l\u00e0 ng\u00e0y 04\/05\/2026) \u0111\u1ec3 tr\u00e1nh b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p sau h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c qu\u00e1 l\u1edbn khi\u1ebfn doanh nghi\u1ec7p lo ng\u1ea1i v\u1ec1 sai s\u00f3t, vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-dich-vu\/\"> \u8058\u8bf7\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_tinh_hinh_su_dung_hoa_don\"><\/span><b>\u53d1\u7968\u4f7f\u7528\u60c5\u51b5\u62a5\u544a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n r\u1ee7i ro cao v\u1ec1 thu\u1ebf ho\u1eb7c v\u1eabn \u0111ang s\u1eed d\u1ee5ng m\u1ed9t s\u1ed1 lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111\u1eb7c th\u00f9 theo m\u1eabu c\u0169, c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n m\u1eabu BC26\/AC \u0111\u00fang theo h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 \u0111\u00e3 quy \u0111\u1ecbnh \u0111\u1ec3 c\u01a1 quan thu\u1ebf theo d\u00f5i lu\u1ed3ng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_khai_thue_theo_quy_nam_2026\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng khai thu\u1ebf theo qu\u00fd n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u00ecnh thu\u1ed9c di\u1ec7n khai theo th\u00e1ng hay theo qu\u00fd s\u1ebd quy\u1ebft \u0111\u1ecbnh b\u1ea1n c\u00f3 c\u1ea7n \u00e1p d\u1ee5ng h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_doanh_thu_xac_dinh_ky_ke_khai\"><\/span><b>Ti\u00eau ch\u00ed doanh thu x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (n\u0103m 2025) t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec \u0111\u01b0\u1ee3c khai thu\u1ebf GTGT theo qu\u00fd v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026. N\u1ebfu doanh thu tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p ph\u1ea3i khai theo th\u00e1ng v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ed1c h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 n\u00e0y cho c\u1ea3 3 th\u00e1ng g\u1ed9p l\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_va_han_nop_to_khai_thue_quy_12026\"><\/span><b>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u00e0 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong n\u0103m 2025 ho\u1eb7c \u0111\u1ea7u n\u0103m 2026 m\u1eb7c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai thu\u1ebf GTGT theo qu\u00fd. Do \u0111\u00f3, h\u1ea7u h\u1ebft doanh nghi\u1ec7p m\u1edbi \u0111\u1ec1u ph\u1ea3i l\u01b0u t\u00e2m \u0111\u1eb7c bi\u1ec7t \u0111\u1ebfn h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 \u0111\u1ec3 kh\u00f4ng vi ph\u1ea1m ngay t\u1eeb nh\u1eefng k\u1ef3 \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng. Vi\u1ec7c n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 s\u1ebd t\u1ea1o ti\u1ec1n \u0111\u1ec1 t\u1ed1t cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 sau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_gia_han_nop_to_khai_thue_quy_12026\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8168\" aria-describedby=\"caption-attachment-8168\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8168\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-duoc-gia-han-nop-to-khai-thue-quy-1_2026.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-duoc-gia-han-nop-to-khai-thue-quy-1_2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-duoc-gia-han-nop-to-khai-thue-quy-1_2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-duoc-gia-han-nop-to-khai-thue-quy-1_2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-duoc-gia-han-nop-to-khai-thue-quy-1_2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-duoc-gia-han-nop-to-khai-thue-quy-1_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8168\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 46 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u00ean tai<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ea3m h\u1ecda<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch b\u1ec7nh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ecfa ho\u1ea1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tai n\u1ea1n b\u1ea5t ng\u1edd<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 ho\u1eb7c C\u00f4ng an x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i ph\u00e1t sinh tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_rui_ro_thuong_gap_va_cach_xu_ly_khi_sat_han_nop\"><\/span><b>C\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd khi s\u00e1t h\u1ea1n n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u00e1p l\u1ef1c c\u1ee7a h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026, k\u1ebf to\u00e1n th\u01b0\u1eddng m\u1eafc ph\u1ea3i m\u1ed9t s\u1ed1 sai s\u00f3t \u0111\u00e1ng ti\u1ebfc c\u1ea7n \u0111\u01b0\u1ee3c ph\u00f2ng ng\u1eeba t\u1eeb s\u1edbm:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_nghen_mang_vao_ngay_cuoi_han_nop_to_khai_thue_quy_12026\"><\/span><b>L\u1ed7i ngh\u1ebdn m\u1ea1ng v\u00e0o ng\u00e0y cu\u1ed1i h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026, l\u01b0\u1ee3ng ng\u01b0\u1eddi truy c\u1eadp t\u0103ng \u0111\u1ed9t bi\u1ebfn l\u00e0m t\u00ea li\u1ec7t h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p: N\u00ean n\u1ed9p t\u1edd khai s\u1edbm tr\u01b0\u1edbc \u00edt nh\u1ea5t 1 tu\u1ea7n so v\u1edbi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026. N\u1ebfu b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e0y cu\u1ed1i, h\u00e3y ch\u1ecdn khung gi\u1edd \u0111\u00eam mu\u1ed9n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dau_vao_tu_doanh_nghiep_rui_ro\"><\/span><b>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o t\u1eeb doanh nghi\u1ec7p r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu k\u00ea khai h\u00f3a \u0111\u01a1n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u00e0o t\u1edd khai n\u1ed9p tr\u01b0\u1edbc h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026, b\u1ea1n s\u1ebd b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh. Vi\u1ec7c ki\u1ec3m tra t\u00ecnh tr\u1ea1ng \u0111\u1ed1i t\u00e1c l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u1edd khai n\u1ed9p \u0111\u00fang h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 kh\u00f4ng ch\u1ee9a d\u1eef li\u1ec7u r\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_lech_tien_nop_thue_sau_han_nop_to_khai_thue_quy_12026\"><\/span><b>Sai l\u1ec7ch ti\u1ec1n n\u1ed9p thu\u1ebf sau h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n ch\u1ec9 ch\u00fa tr\u1ecdng \u0111\u1ea9y t\u1edd khai \u0111i \u0111\u00fang h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 m\u00e0 qu\u00ean n\u1ed9p ti\u1ec1n thu\u1ebf. H\u00e3y nh\u1edb th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n tr\u00f9ng v\u1edbi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026. N\u1ebfu ti\u1ec1n thu\u1ebf n\u1ed9p sau ng\u00e0y 04\/05\/2026, doanh nghi\u1ec7p s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p d\u00f9 t\u1edd khai \u0111\u00e3 n\u1ed9p \u0111\u00fang h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_xu_phat_vi_pham_hanh_chinh\"><\/span><b>M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111\u1ec3 qu\u00e1 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026, m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng m\u1ee9c ph\u1ea1t khi qu\u00e1 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 8.48485%;\"><b>\u4e0d\u3002<\/b><\/td>\n<td style=\"text-align: center; width: 60.404%;\"><b>Qu\u00e1 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026<\/b><\/td>\n<td style=\"text-align: center; width: 30.303%;\"><b>\u7f5a\u6b3e\u91d1\u989d\uff08\u8d8a\u5357\u76fe\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 8.48485%;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center; width: 60.404%;\"><span style=\"font-weight: 400;\">T\u1eeb 01 \u0111\u1ebfn 05 ng\u00e0y (c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9).<\/span><\/td>\n<td style=\"text-align: center; width: 30.303%;\"><span style=\"font-weight: 400;\">Ph\u1ea1t c\u1ea3nh c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 8.48485%;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center; width: 60.404%;\"><span style=\"font-weight: 400;\">T\u1eeb 01 \u0111\u1ebfn 30 ng\u00e0y qu\u00e1 h\u1ea1n.<\/span><\/td>\n<td style=\"text-align: center; width: 30.303%;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 8.48485%;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center; width: 60.404%;\"><span style=\"font-weight: 400;\">T\u1eeb 31 \u0111\u1ebfn 60 ng\u00e0y qu\u00e1 h\u1ea1n.<\/span><\/td>\n<td style=\"text-align: center; width: 30.303%;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 8.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 8.48485%;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center; width: 60.404%;\"><span style=\"font-weight: 400;\">T\u1eeb 61 \u0111\u1ebfn 90 ng\u00e0y qu\u00e1 h\u1ea1n.<\/span><\/td>\n<td style=\"text-align: center; width: 30.303%;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 8.48485%;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center; width: 60.404%;\"><span style=\"font-weight: 400;\">Tr\u00ean 90 ng\u00e0y k\u1ec3 t\u1eeb h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026.<\/span><\/td>\n<td style=\"text-align: center; width: 30.303%;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi ph\u1ea3i c\u00f3 gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 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;\">Bu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, ph\u1ee5 l\u1ee5c k\u00e8m theo h\u1ed3 s\u01a1 khai thu\u1ebf, c\u1ee5 th\u1ec3: Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, <\/span><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> M\u1ee9c ph\u1ea1t tr\u00ean tr\u00ean \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, n\u1ebfu c\u00e1 nh\u00e2n c\u00f3 c\u00f9ng h\u00e0nh vi vi ph\u1ea1m th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n b\u1eb1ng m\u1ed9t n\u1eeda m\u1ee9c ph\u1ea1t t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_trong_quan_ly_thue_nam_2026_can_luu_y\"><\/span><b>Nh\u1eefng \u0111i\u1ec3m m\u1edbi trong qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2026 c\u1ea7n l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, ng\u00e0nh Thu\u1ebf t\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t vi\u1ec7c tu\u00e2n th\u1ee7 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00f4ng qua c\u00e1c c\u00f4ng c\u1ee5 m\u1edbi:<\/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 \u0111i\u1ec7n t\u1eed m\u00e1y t\u00ednh ti\u1ec1n: D\u1eef li\u1ec7u \u0111\u01b0\u1ee3c truy\u1ec1n v\u1ec1 h\u00e0ng ng\u00e0y, do \u0111\u00f3 t\u1edd khai n\u1ed9p thu\u1ebf qu\u00fd 1\/2026 ph\u1ea3i kh\u1edbp ho\u00e0n to\u00e0n v\u1edbi d\u1eef li\u1ec7u n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i so\u00e1t ng\u00e2n h\u00e0ng: C\u01a1 quan thu\u1ebf s\u1ebd \u0111\u1ed1i chi\u1ebfu doanh thu tr\u00ean t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 n\u1ed9p \u0111\u00fang h\u1ea1n v\u1edbi d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">eTax Mobile: \u1ee8ng d\u1ee5ng gi\u00fap nh\u1eafc nh\u1edf h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 t\u1ef1 \u0111\u1ed9ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, gi\u00fap b\u1ea1n kh\u00f4ng bao gi\u1edd qu\u00ean m\u1ed1c th\u1eddi gian quan tr\u1ecdng n\u00e0y.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\u7ed3\u8bba\u548c\u5efa\u8bae<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd t\u1ed1t h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 l\u00e0 th\u01b0\u1edbc \u0111o s\u1ef1 chuy\u00ean nghi\u1ec7p c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. M\u1ed9t sai s\u00f3t nh\u1ecf v\u1ec1 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng phi\u1ec1n ph\u1ee9c ph\u00e1p l\u00fd k\u00e9o d\u00e0i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eddi khuy\u00ean cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u1ec1 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ed1t s\u1ed5 s\u00e1ch s\u1edbm tr\u01b0\u1edbc h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 \u00edt nh\u1ea5t 15 ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1eef k\u00fd s\u1ed1 th\u01b0\u1eddng xuy\u00ean, \u0111\u1eb7c bi\u1ec7t l\u00e0 tr\u01b0\u1edbc m\u1ed7i \u0111\u1ee3t n\u1ed9p t\u1edd khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u00f4n in v\u00e0 l\u01b0u tr\u1eef th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n v\u00e0o h\u1ed3 s\u01a1 b\u1ea3n c\u1ee9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hy v\u1ecdng th\u00f4ng tin chi ti\u1ebft v\u1ec1 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 n\u00e0y s\u1ebd gi\u00fap \u00edch cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n trong k\u1ef3 b\u00e1o c\u00e1o s\u1eafp t\u1edbi. H\u00e3y lu\u00f4n ghi nh\u1edb ng\u00e0y 04\/05\/2026 l\u00e0 c\u1ed9t m\u1ed1c h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 kh\u00f4ng th\u1ec3 b\u1ecf l\u1ee1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n, xin vui l\u00f2ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> qua:<\/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\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\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<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_thuong_gap_ve_han_nop_to_khai_thue_quy_12026\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_nop_to_khai_trang_vao_han_nop_to_khai_thue_quy_12026_co_bi_phat_khong\"><\/span>N\u1ebfu n\u1ed9p t\u1edd khai tr\u1eafng v\u00e0o h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng, n\u1ebfu doanh nghi\u1ec7p th\u1ef1c s\u1ef1 kh\u00f4ng ph\u00e1t sinh kinh doanh. Nh\u01b0ng ph\u1ea3i n\u1ed9p \u0111\u00fang h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026. Vi\u1ec7c n\u1ed9p t\u1edd khai tr\u1eafng gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf v\u00ec l\u1ed7i kh\u00f4ng n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Han_nop_to_khai_thue_quy_12026_co_ap_dung_cho_thue_mon_bai_khong\"><\/span>H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 c\u00f3 \u00e1p d\u1ee5ng cho thu\u1ebf m\u00f4n b\u00e0i kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng, thu\u1ebf m\u00f4n b\u00e0i n\u1ed9p theo n\u0103m (th\u01b0\u1eddng l\u00e0 30\/1). H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 ch\u1ee7 y\u1ebfu l\u00e0 thu\u1ebf GTGT v\u00e0 TNCN qu\u00fd 1.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lam_sao_de_kiem_tra_da_nop_dung_han_nop_to_khai_thue_quy_12026_hay_chua\"><\/span>L\u00e0m sao \u0111\u1ec3 ki\u1ec3m tra \u0111\u00e3 n\u1ed9p \u0111\u00fang h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 hay ch\u01b0a?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u0103ng nh\u1eadp Etax, ch\u1ecdn Tra c\u1ee9u t\u1edd khai. N\u1ebfu tr\u1ea1ng th\u00e1i l\u00e0 C\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 k\u00e8m ng\u00e0y n\u1ed9p tr\u01b0\u1edbc ho\u1eb7c b\u1eb1ng ng\u00e0y cu\u1ed1i h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 l\u00e0 b\u1ea1n \u0111\u00e3 an to\u00e0n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu n\u1ed9p t\u1edd khai tr\u1eafng v\u00e0o h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng, n\u1ebfu doanh nghi\u1ec7p th\u1ef1c s\u1ef1 kh\u00f4ng ph\u00e1t sinh kinh doanh. Nh\u01b0ng ph\u1ea3i n\u1ed9p \u0111\u00fang h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026. Vi\u1ec7c n\u1ed9p t\u1edd khai tr\u1eafng gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf v\u00ec l\u1ed7i kh\u00f4ng n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 c\u00f3 \u00e1p d\u1ee5ng cho thu\u1ebf m\u00f4n b\u00e0i kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng, thu\u1ebf m\u00f4n b\u00e0i n\u1ed9p theo n\u0103m (th\u01b0\u1eddng l\u00e0 30\/1). H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 ch\u1ee7 y\u1ebfu l\u00e0 thu\u1ebf GTGT v\u00e0 TNCN qu\u00fd 1.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"L\u00e0m sao \u0111\u1ec3 ki\u1ec3m tra \u0111\u00e3 n\u1ed9p \u0111\u00fang h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 hay ch\u01b0a?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u0103ng nh\u1eadp Etax, ch\u1ecdn Tra c\u1ee9u t\u1edd khai. N\u1ebfu tr\u1ea1ng th\u00e1i l\u00e0 C\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 k\u00e8m ng\u00e0y n\u1ed9p tr\u01b0\u1edbc ho\u1eb7c b\u1eb1ng ng\u00e0y cu\u1ed1i h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 l\u00e0 b\u1ea1n \u0111\u00e3 an to\u00e0n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd n\u1eafm v\u1eefng c\u00e1c c\u1ed9t m\u1ed1c ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng kinh doanh di\u1ec5n ra th\u00f4ng su\u1ed1t. \u0110\u1eb7c bi\u1ec7t, m\u1ed1c th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 l\u00e0 m\u1ed9t trong nh\u1eefng m\u1ed1c th\u1eddi gian quan tr\u1ecdng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8165,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8164","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\/8164","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=8164"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8164\/revisions"}],"predecessor-version":[{"id":8169,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8164\/revisions\/8169"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8165"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}