{"id":12289,"date":"2025-06-05T17:06:12","date_gmt":"2025-06-05T10:06:12","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9743"},"modified":"2025-11-06T14:06:37","modified_gmt":"2025-11-06T07:06:37","slug":"thong-tu-so-86-2024-tt-btc-cap-nhat-quy-dinh-moi-ve-hoa-don-dien-tu-tu-tong-cuc-thue-tu-1-7-2025","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/thong-tu-so-86-2024-tt-btc-cap-nhat-quy-dinh-moi-ve-hoa-don-dien-tu-tu-tong-cuc-thue-tu-1-7-2025\/","title":{"rendered":"T\u1eeb 01\/7\/2025: s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay th\u1ebf m\u00e3 s\u1ed1 thu\u1ebf"},"content":{"rendered":"<h2 dir=\"ltr\"><strong>Theo Th\u00f4ng t\u01b0 s\u1ed1 86\/2024\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, t\u1eeb ng\u00e0y 01\/7\/2025, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n (s\u1ed1 c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n) s\u1ebd thay th\u1ebf m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n hi\u1ec7n nay. Theo \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u01b0u \u00fd th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf t\u1eeb ng\u00e0y 01\/7\/2025.\u00a0<\/strong><\/h2>\n<p dir=\"auto\">Ng\u00e0y 03\/06\/2025, T\u1ed5ng C\u1ee5c Thu\u1ebf \u2013 B\u1ed9 T\u00e0i Ch\u00ednh Vi\u1ec7t Nam \u0111\u00e3 c\u00f4ng b\u1ed1 th\u00f4ng tin quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. Th\u00f4ng tin n\u00e0y \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean trang ch\u00ednh th\u1ee9c c\u1ee7a T\u1ed5ng C\u1ee5c Thu\u1ebf, ph\u1ea3n \u00e1nh nh\u1eefng thay \u0111\u1ed5i v\u00e0 h\u01b0\u1edbng d\u1eabn tri\u1ec3n khai trong b\u1ed1i c\u1ea3nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i.<\/p>\n<p dir=\"auto\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9744\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/06\/betterimageai-1749117385892.jpeg\" alt=\"\" width=\"1800\" height=\"1124\" \/><\/p>\n<p dir=\"auto\" style=\"text-align: center;\"><em>K\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2025, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 35 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf<\/em><\/p>\n<p dir=\"auto\">\n<p dir=\"auto\">N\u1ed9i dung c\u1ee5 th\u1ec3 c\u1ee7a Th\u00f4ng t\u01b0 86\/2024\/TT-BTC nh\u01b0 sau:<\/p>\n<h3 dir=\"ltr\"><\/h3>\n<h3 dir=\"ltr\"><strong>S\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/h3>\n<p dir=\"ltr\">T\u1eeb ng\u00e0y 01\/7\/2025, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay cho m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 35 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u00e0 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC.<\/p>\n<table dir=\"ltr\" style=\"height: 262px;\" border=\"1\" width=\"398\" cellspacing=\"0\" cellpadding=\"0\" align=\"right\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong>Khuy\u1ebfn c\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/p>\n<p style=\"text-align: center;\">\u201cTr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin c\u00f3 sai s\u00f3t, NNT li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c khu v\u1ef1c n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u1ec3 c\u1eadp nh\u1eadt th\u00f4ng tin ch\u00ednh x\u00e1c v\u00e0o H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf.<\/p>\n<p style=\"text-align: center;\">C\u01a1 quan thu\u1ebf c\u0169ng khuy\u1ebfn c\u00e1o c\u00e1c h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, c\u00e1 nh\u00e2n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin s\u1edbm, tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u1ecb gi\u00e1n \u0111o\u1ea1n ngh\u0129a v\u1ee5 thu\u1ebf sau ng\u00e0y 01\/07\/2025.<strong>\u201d<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p dir=\"ltr\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) tr\u00ean H\u1ec7 th\u1ed1ng c\u01a1 quan thu\u1ebf \u0111\u1ed3ng b\u1ed9 c\u00f3 k\u1ebft n\u1ed1i chia s\u1ebd d\u1eef li\u1ec7u v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 theo \u0110\u1ec1 \u00e1n ph\u00e1t tri\u1ec3n \u1ee9ng d\u1ee5ng d\u1eef li\u1ec7u v\u1ec1 d\u00e2n c\u01b0 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 06\/Q\u0110-TTg c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf,<\/p>\n<p dir=\"ltr\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd, \u0111\u00f3 l\u00e0 ng\u01b0\u1eddi d\u00e2n ch\u1ec9 c\u1ea7n s\u1eed d\u1ee5ng m\u1ed9t d\u00e3y s\u1ed1 tr\u00ean s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n (c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n &#8211; CCCD) \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, thay v\u00ec m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang bi\u1ec7t nh\u01b0 tr\u01b0\u1edbc. Vi\u1ec7c n\u00e0y nh\u1eb1m c\u1eaft gi\u1ea3m v\u00e0 \u0111\u01a1n gi\u1ea3n v\u00e0 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p theo \u0111\u00fang tinh th\u1ea7n ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/p>\n<p dir=\"ltr\">H\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c li\u00ean th\u00f4ng v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0, b\u1ea3o \u0111\u1ea3m m\u1ed7i c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf duy nh\u1ea5t. NNT s\u1ebd kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00eam th\u1ee7 t\u1ee5c g\u00ec n\u1ebfu th\u00f4ng tin \u0111\u00e3 kh\u1edbp v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u d\u00e2n c\u01b0. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a kh\u1edbp, c\u1ea7n c\u1eadp nh\u1eadt th\u00f4ng tin tr\u01b0\u1edbc khi ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<h3 dir=\"ltr\"><\/h3>\n<h3 dir=\"ltr\"><strong>Nh\u1eefng \u0111i\u1ec3m l\u01b0u \u00fd v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/h3>\n<p dir=\"ltr\"><em>Th\u1ee9 nh\u1ea5t,<\/em>\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a NNT bao g\u1ed3m:<\/p>\n<p dir=\"ltr\">(i) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n<p dir=\"ltr\">(ii) C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p dir=\"ltr\">(iii) Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/p>\n<p dir=\"ltr\">(iv) T\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 ngh\u0129a v\u1ee5 v\u1edbi NSNN.<\/p>\n<p dir=\"ltr\"><em>Th\u1ee9 hai,<\/em>\u00a0vi\u1ec7c th\u1ef1c hi\u1ec7n m\u00e3 s\u1ed1 thu\u1ebf sang m\u00e3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n t\u1eeb 01\/7\/2025 (C\u0103n c\u1ee9 \u0110i\u1ec1u 39 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC):<\/p>\n<p dir=\"ltr\"><strong><em>(1) Tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u00e3 kh\u1edbp \u0111\u00fang v\u1edbi th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0:<\/em><\/strong><\/p>\n<p dir=\"ltr\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025 v\u00e0 th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 kh\u1edbp \u0111\u00fang v\u1edbi th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 th\u00ec:<\/p>\n<p dir=\"ltr\">(i) H\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/7\/2025, bao g\u1ed3m c\u1ea3 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh theo m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n<p dir=\"ltr\">(ii) \u0110\u1ed3ng th\u1eddi, c\u01a1 quan thu\u1ebf theo d\u00f5i, qu\u1ea3n l\u00fd to\u00e0n b\u1ed9 d\u1eef li\u1ec7u c\u1ee7a h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c b\u1eb1ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/p>\n<p dir=\"ltr\"><strong><em>(2) Tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf kh\u00f4ng kh\u1edbp \u0111\u00fang v\u1edbi th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7:<\/em><\/strong><\/p>\n<p dir=\"ltr\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025 nh\u01b0ng th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00f4ng kh\u1edbp \u0111\u00fang v\u1edbi th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00ec:<\/p>\n<p dir=\"ltr\">(i) C\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n sang tr\u1ea1ng th\u00e1i 10 \u201cM\u00e3 s\u1ed1 thu\u1ebf ch\u1edd c\u1eadp nh\u1eadt th\u00f4ng tin s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n\u201d.<\/p>\n<p dir=\"ltr\">(ii) NNT ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 4 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u00f4ng tin kh\u1edbp \u0111\u00fang v\u1edbi C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 38 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC.<\/p>\n<p dir=\"ltr\"><strong><em>(3) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p nhi\u1ec1u h\u01a1n 01 (m\u1ed9t) m\u00e3 s\u1ed1 thu\u1ebf:<\/em><\/strong><\/p>\n<p dir=\"ltr\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p nhi\u1ec1u h\u01a1n 01 (m\u1ed9t) m\u00e3 s\u1ed1 thu\u1ebf, NNT ph\u1ea3i c\u1eadp nh\u1eadt th\u00f4ng tin s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n cho c\u00e1c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ec3 c\u01a1 quan thu\u1ebf t\u00edch h\u1ee3p c\u00e1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0o s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, h\u1ee3p nh\u1ea5t d\u1eef li\u1ec7u thu\u1ebf c\u1ee7a NNT theo s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/p>\n<p dir=\"ltr\">Khi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p v\u00e0o s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n th\u00ec c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 thu\u1ebf, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd kh\u00e1c \u0111\u00e3 l\u1eadp c\u00f3 s\u1eed d\u1ee5ng th\u00f4ng tin m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, ch\u1ee9ng minh vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 thu\u1ebf sang s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/p>\n<p dir=\"ltr\">H\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n tra c\u1ee9u th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu kh\u1edbp \u0111\u00fang ho\u1eb7c kh\u00f4ng kh\u1edbp \u0111\u00fang v\u1edbi C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed C\u1ee5c Thu\u1ebf ho\u1eb7c tr\u00ean trang Thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c Thu\u1ebf, ho\u1eb7c tr\u00ean t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1 nh\u00e2n t\u1ea1i \u1ee9ng d\u1ee5ng icanhan ho\u1eb7c eTax Mobile (n\u1ebfu c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf).<\/p>\n<p dir=\"ltr\">\n<h3 dir=\"ltr\"><strong>Cam k\u1ebft t\u1eeb FTS<\/strong><\/h3>\n<p data-start=\"269\" data-end=\"472\">FTS cam k\u1ebft lu\u00f4n tu\u00e2n th\u1ee7 nghi\u00eam t\u00fac v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c n\u1ed9i dung m\u1edbi theo <strong>Th\u00f4ng t\u01b0 s\u1ed1 86\/2024\/TT-BTC <\/strong>c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 <strong data-start=\"430\" data-end=\"457\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP <\/strong>c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n<p data-start=\"474\" data-end=\"575\">V\u1edbi \u0111\u1ed9i ng\u0169 k\u1ef9 thu\u1eadt gi\u00e0u kinh nghi\u1ec7m v\u00e0 h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng \u0111\u1ea1t chu\u1ea9n an to\u00e0n th\u00f4ng tin, FTS:<\/p>\n<ul>\n<li data-start=\"579\" data-end=\"698\">\u0110\u00e3 v\u00e0 \u0111ang n\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng ch\u00ednh x\u00e1c c\u00e1c y\u00eau c\u1ea7u m\u1edbi v\u1ec1 \u0111\u1ecbnh d\u1ea1ng, d\u1eef li\u1ec7u v\u00e0 quy tr\u00ecnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n<li data-start=\"701\" data-end=\"768\">T\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt c\u00e1c thay \u0111\u1ed5i theo h\u01b0\u1edbng d\u1eabn t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf<\/li>\n<li data-start=\"771\" data-end=\"914\">\u0110\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p \u0111\u1ec3 tri\u1ec3n khai, chuy\u1ec3n \u0111\u1ed5i v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 ti\u1ebft ki\u1ec7m chi ph\u00ed<\/li>\n<li data-start=\"917\" data-end=\"1010\">Cung c\u1ea5p h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt 1:1 v\u00e0 t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn r\u00f5 r\u00e0ng cho m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi d\u00f9ng.<\/li>\n<\/ul>\n<p dir=\"auto\">H\u00e3y li\u00ean h\u1ec7 v\u1edbi FTS ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft v\u00e0 tri\u1ec3n khai gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u1ee7a b\u1ea1n!<\/p>\n<div dir=\"auto\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x168nmei x13lgxp2 x5pf9jr xo71vjh entered litespeed-loaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t36\/3\/16\/1f3e2.png\" alt=\"\ud83c\udfe2\" width=\"16\" height=\"16\" data-lazyloaded=\"1\" data-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t36\/3\/16\/1f3e2.png\" data-ll-status=\"loaded\" \/><\/span>\u0110\u1ecba ch\u1ec9: T\u00f2a nh\u00e0 Lilama 10, ph\u1ed1 T\u1ed1 H\u1eefu, Ph\u01b0\u1eddng Trung V\u0103n, Qu\u1eadn Nam T\u1eeb Li\u00eam, Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, Vi\u1ec7t Nam<\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x168nmei x13lgxp2 x5pf9jr xo71vjh entered litespeed-loaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tfc\/3\/16\/1f4e7.png\" alt=\"\ud83d\udce7\" width=\"16\" height=\"16\" data-lazyloaded=\"1\" data-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tfc\/3\/16\/1f4e7.png\" data-ll-status=\"loaded\" \/><\/span>Email: info@fts.com.vn<\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x168nmei x13lgxp2 x5pf9jr xo71vjh entered litespeed-loaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8b\/3\/16\/1f4de.png\" alt=\"\ud83d\udcde\" width=\"16\" height=\"16\" data-lazyloaded=\"1\" data-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8b\/3\/16\/1f4de.png\" data-ll-status=\"loaded\" \/><\/span>Tel: 024 3748 0398 \u2013 Fax: 024 3748 0399<\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x168nmei x13lgxp2 x5pf9jr xo71vjh entered litespeed-loaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" alt=\"\ud83c\udf10\" width=\"16\" height=\"16\" data-lazyloaded=\"1\" data-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" data-ll-status=\"loaded\" \/><\/span>Website:\u00a0<span class=\"html-span xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs\"><a class=\"x1i10hfl xjbqb8w x1ejq31n xd10rxx x1sy0etr x17r0tee x972fbf xcfux6l x1qhh985 xm0m39n x9f619 x1ypdohk xt0psk2 xe8uvvx xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz xkrqix3 x1sur9pj x1fey0fg x1s688f\" tabindex=\"0\" role=\"link\" href=\"http:\/\/fts.com.vn\/?fbclid=IwZXh0bgNhZW0CMTAAYnJpZBExdW1pZXNqSlluaWROa0tiSQEexOe2uWh4cQDgsRqTtCSiBOcQXnax-hi8OTlP1_OcwprcwGpFfnXzo5gwPmo_aem_mbKw-3LSKsEx4CegqF9FKg\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">fts.com.vn<\/a><\/span><\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x168nmei x13lgxp2 x5pf9jr xo71vjh entered litespeed-loaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" alt=\"\ud83c\udf10\" width=\"16\" height=\"16\" data-lazyloaded=\"1\" data-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" data-ll-status=\"loaded\" \/><\/span>Linkedln:\u00a0<span class=\"html-span xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs\"><a class=\"x1i10hfl xjbqb8w x1ejq31n xd10rxx x1sy0etr x17r0tee x972fbf xcfux6l x1qhh985 xm0m39n x9f619 x1ypdohk xt0psk2 xe8uvvx xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz xkrqix3 x1sur9pj x1fey0fg x1s688f\" tabindex=\"0\" role=\"link\" href=\"https:\/\/www.linkedin.com\/company\/first-trust-solution\/?fbclid=IwZXh0bgNhZW0CMTAAYnJpZBExdW1pZXNqSlluaWROa0tiSQEerVOGVdKo6be9OIvsOmcXJlBekyA0tvGitF15soCH9u63INoAisqJFODaAKQ_aem_XmGNBLw7KVtquPQ_zK3V3g\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/www.linkedin.com\/company\/first-trust-solution\/<\/a><\/span><\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x168nmei x13lgxp2 x5pf9jr xo71vjh entered litespeed-loaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" alt=\"\ud83c\udf10\" width=\"16\" height=\"16\" data-lazyloaded=\"1\" data-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" data-ll-status=\"loaded\" \/><\/span>Zalo: <a href=\"https:\/\/zalo.me\/3233931107809385943\">https:\/\/zalo.me\/3233931107809385943<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Theo Th\u00f4ng t\u01b0 s\u1ed1 86\/2024\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, t\u1eeb ng\u00e0y 01\/7\/2025, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n (s\u1ed1 c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n) s\u1ebd thay th\u1ebf m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n hi\u1ec7n nay. Theo \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u01b0u \u00fd th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 [&hellip;]<\/p>\n","protected":false},"featured_media":13417,"template":"","article_category":[13],"class_list":["post-12289","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/12289","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13417"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=12289"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=12289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}