{"id":14372,"date":"2026-07-14T13:40:54","date_gmt":"2026-07-14T06:40:54","guid":{"rendered":"https:\/\/fts.com.vn\/?post_type=article&#038;p=14372"},"modified":"2026-07-16T11:50:29","modified_gmt":"2026-07-16T04:50:29","slug":"chung-tu-dien-tu-theo-thong-tu-91-2026-tt-btc-nhung-diem-doanh-nghiep-khong-nen-bo-qua","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/chung-tu-dien-tu-theo-thong-tu-91-2026-tt-btc-nhung-diem-doanh-nghiep-khong-nen-bo-qua\/","title":{"rendered":"Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC \u2013 Nh\u1eefng \u0111i\u1ec3m doanh nghi\u1ec7p kh\u00f4ng n\u00ean b\u1ecf qua"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Kh\u00f4ng ch\u1ec9 c\u00f3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i quan t\u00e2m \u0111\u1ebfn ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Khi nh\u1eafc \u0111\u1ebfn chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong l\u0129nh v\u1ef1c thu\u1ebf, ph\u1ea7n l\u1edbn doanh nghi\u1ec7p th\u01b0\u1eddng ch\u1ec9 quan t\u00e2m \u0111\u1ebfn <strong>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>. Tuy nhi\u00ean, c\u00f9ng v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, <strong>Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC<\/strong> \u0111\u00e3 d\u00e0nh ri\u00eang m\u1ed9t ch\u01b0\u01a1ng h\u01b0\u1edbng d\u1eabn r\u1ea5t chi ti\u1ebft v\u1ec1 <strong>ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/strong>, t\u1eeb lo\u1ea1i ch\u1ee9ng t\u1eeb, n\u1ed9i dung, \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u \u0111\u1ebfn vi\u1ec7c k\u00fd s\u1ed1, truy\u1ec1n nh\u1eadn v\u00e0 l\u01b0u tr\u1eef.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 nh\u1eefng quy \u0111\u1ecbnh \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp, \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111i\u1ec7n t\u1eed. Vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 tri\u1ec3n khai \u0111\u1ea7y \u0111\u1ee7 s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a ch\u1ee9ng t\u1eeb, \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/li>\n\n\n\n<li>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP (Ch\u01b0\u01a1ng III \u2013 Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed).<\/li>\n\n\n\n<li>Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 m\u1eabu bi\u1ec3u, \u0111\u1ecbnh d\u1ea1ng v\u00e0 vi\u1ec7c qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">1. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 <strong>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong>, <strong>ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/strong> l\u00e0 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u1eadp, k\u00fd s\u1ed1, g\u1eedi, nh\u1eadn, qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng quy \u0111\u1ecbnh, c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ch\u1ee9ng t\u1eeb gi\u1ea5y khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kh\u00e1c v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong nhi\u1ec1u nghi\u1ec7p v\u1ee5 kh\u00e1c li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC \u0111\u00e3 chu\u1ea9n h\u00f3a c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ed1ng nh\u1ea5t v\u1ec1 m\u1eabu bi\u1ec3u, d\u1eef li\u1ec7u v\u00e0 ph\u01b0\u01a1ng th\u1ee9c truy\u1ec1n nh\u1eadn.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. C\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh nhi\u1ec1u lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, trong \u0111\u00f3 ph\u1ed5 bi\u1ebfn nh\u1ea5t g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li>\n\n\n\n<li>Bi\u00ean lai \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb thu thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/li>\n\n\n\n<li>C\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00e1c thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00f9y t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb s\u1ebd c\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u1eabu bi\u1ec3u ri\u00eang.<\/li>\n\n\n\n<li>N\u1ed9i dung b\u1eaft bu\u1ed9c ri\u00eang.<\/li>\n\n\n\n<li>\u0110\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u ri\u00eang.<\/li>\n\n\n\n<li>Quy tr\u00ecnh l\u1eadp v\u00e0 truy\u1ec1n nh\u1eadn ri\u00eang.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111ang s\u1eed d\u1ee5ng \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p s\u1eed d\u1ee5ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp khi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi chi tr\u1ea3 thu nh\u1eadp.<\/li>\n\n\n\n<li>C\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb.<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed ph\u1ea3i b\u1ea3o \u0111\u1ea3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u00fang m\u1eabu quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li>C\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin c\u1ee7a \u0111\u01a1n v\u1ecb chi tr\u1ea3 v\u00e0 c\u00e1 nh\u00e2n.<\/li>\n\n\n\n<li>\u0110\u01b0\u1ee3c k\u00fd s\u1ed1 h\u1ee3p l\u1ec7.<\/li>\n\n\n\n<li>\u0110\u01b0\u1ee3c l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. Bi\u00ean lai \u0111i\u1ec7n t\u1eed<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n thu nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u00ed.<\/li>\n\n\n\n<li>L\u1ec7 ph\u00ed.<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n thu thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n\n\n\n<li>M\u1ed9t s\u1ed1 kho\u1ea3n thu kh\u00e1c theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ed1ng nh\u1ea5t:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ed9i dung bi\u00ean lai.<\/li>\n\n\n\n<li>M\u1eabu d\u1eef li\u1ec7u.<\/li>\n\n\n\n<li>\u0110\u1ecbnh d\u1ea1ng \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n<li>Quy tr\u00ecnh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c th\u01b0\u1eddng xuy\u00ean ph\u00e1t sinh bi\u00ean lai \u0111i\u1ec7n t\u1eed, c\u1ea7n r\u00e0 so\u00e1t ph\u1ea7n m\u1ec1m \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m bi\u1ec3u m\u1eabu v\u00e0 d\u1eef li\u1ec7u \u0111\u00e1p \u1ee9ng \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. Ch\u1ee9ng t\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ngo\u00e0i h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC c\u00f2n quy \u0111\u1ecbnh v\u1ec1 nhi\u1ec1u lo\u1ea1i ch\u1ee9ng t\u1eeb ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch.<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Nh\u1eefng ch\u1ee9ng t\u1eeb n\u00e0y \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u gi\u1eefa doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u1ea7n b\u1ea3o \u0111\u1ea3m c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng v\u00e0 l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. \u0110\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng c\u1ee7a Th\u00f4ng t\u01b0 91\/2026\/TT-BTC l\u00e0 <strong>chu\u1ea9n h\u00f3a \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u n\u00e0y nh\u1eb1m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c.<\/li>\n\n\n\n<li>K\u1ebft n\u1ed1i thu\u1eadn l\u1ee3i gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf.<\/li>\n\n\n\n<li>H\u1ed7 tr\u1ee3 truy\u1ec1n nh\u1eadn t\u1ef1 \u0111\u1ed9ng.<\/li>\n\n\n\n<li>Gi\u1ea3m sai s\u00f3t khi x\u1eed l\u00fd d\u1eef li\u1ec7u.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng ERP ho\u1eb7c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00edch h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u1ea7n ki\u1ec3m tra xem ph\u1ea7n m\u1ec1m \u0111\u00e3 c\u1eadp nh\u1eadt \u0111\u00fang c\u1ea5u tr\u00fac d\u1eef li\u1ec7u theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC hay ch\u01b0a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7. Quy \u0111\u1ecbnh v\u1ec1 k\u00fd s\u1ed1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">T\u01b0\u01a1ng t\u1ef1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd s\u1ed1 theo \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00ednh x\u00e1c th\u1ef1c.<\/li>\n\n\n\n<li>T\u00ednh to\u00e0n v\u1eb9n d\u1eef li\u1ec7u.<\/li>\n\n\n\n<li>Kh\u00f4ng b\u1ecb ch\u1ec9nh s\u1eeda sau khi ph\u00e1t h\u00e0nh.<\/li>\n\n\n\n<li>X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 th\u1ec3 ph\u00e1t h\u00e0nh.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 h\u1ee3p l\u1ec7 l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ee9ng th\u01b0 s\u1ed1 c\u00f2n hi\u1ec7u l\u1ef1c.<\/li>\n\n\n\n<li>Quy tr\u00ecnh k\u00fd s\u1ed1 t\u1ef1 \u0111\u1ed9ng.<\/li>\n\n\n\n<li>T\u00edch h\u1ee3p gi\u1eefa ph\u1ea7n m\u1ec1m nghi\u1ec7p v\u1ee5 v\u00e0 h\u1ec7 th\u1ed1ng k\u00fd s\u1ed1.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">8. Truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u01b0\u01a1ng th\u1ee9c truy\u1ec1n d\u1eef li\u1ec7u.<\/li>\n\n\n\n<li>K\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n\n\n\n<li>Ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt.<\/li>\n\n\n\n<li>Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/li>\n\n\n\n<li>Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb l\u1eadp ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u1ea7n b\u1ea3o \u0111\u1ea3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>D\u1eef li\u1ec7u \u0111\u01b0\u1ee3c truy\u1ec1n \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng.<\/li>\n\n\n\n<li>\u0110\u00fang th\u1eddi h\u1ea1n.<\/li>\n\n\n\n<li>Kh\u00f4ng b\u1ecb l\u1ed7i trong qu\u00e1 tr\u00ecnh g\u1eedi nh\u1eadn.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ph\u00e1t sinh s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb l\u1edbn, n\u00ean ki\u1ec3m tra th\u01b0\u1eddng xuy\u00ean nh\u1eadt k\u00fd truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u \u0111\u1ec3 k\u1ecbp th\u1eddi x\u1eed l\u00fd n\u1ebfu c\u00f3 l\u1ed7i ph\u00e1t sinh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">9. L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC ti\u1ebfp t\u1ee5c kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u v\u1ec1:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00ednh \u0111\u1ea7y \u0111\u1ee7.<\/li>\n\n\n\n<li>T\u00ednh ch\u00ednh x\u00e1c.<\/li>\n\n\n\n<li>Kh\u1ea3 n\u0103ng tra c\u1ee9u.<\/li>\n\n\n\n<li>Kh\u1ea3 n\u0103ng ph\u1ee5c h\u1ed3i d\u1eef li\u1ec7u.<\/li>\n\n\n\n<li>B\u1ea3o \u0111\u1ea3m an to\u00e0n th\u00f4ng tin.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 l\u01b0u file ch\u1ee9ng t\u1eeb m\u00e0 c\u00f2n c\u1ea7n l\u01b0u to\u00e0n b\u1ed9 d\u1eef li\u1ec7u li\u00ean quan nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1eef k\u00fd s\u1ed1.<\/li>\n\n\n\n<li>Th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh.<\/li>\n\n\n\n<li>Tr\u1ea1ng th\u00e1i truy\u1ec1n nh\u1eadn.<\/li>\n\n\n\n<li>Nh\u1eadt k\u00fd x\u1eed l\u00fd.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra ho\u1eb7c khi ph\u00e1t sinh tranh ch\u1ea5p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">10. Gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng b\u0103n kho\u0103n ph\u1ed5 bi\u1ebfn c\u1ee7a doanh nghi\u1ec7p l\u00e0 li\u1ec7u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ch\u1ee9ng t\u1eeb gi\u1ea5y hay kh\u00f4ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, <strong>ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 ch\u1ee9ng t\u1eeb gi\u1ea5y<\/strong> khi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u01b0\u1ee3c l\u1eadp \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li>C\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung b\u1eaft bu\u1ed9c.<\/li>\n\n\n\n<li>\u0110\u01b0\u1ee3c k\u00fd s\u1ed1 h\u1ee3p l\u1ec7.<\/li>\n\n\n\n<li>\u0110\u01b0\u1ee3c l\u01b0u tr\u1eef theo \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li>\u0110\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng tra c\u1ee9u v\u00e0 \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n thi\u1ebft.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u n\u00e0y t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u00e0n to\u00e0n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed trong nhi\u1ec1u nghi\u1ec7p v\u1ee5 v\u1ec1 thu\u1ebf v\u00e0 t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Nh\u1eefng sai s\u00f3t doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn m\u1eafc ph\u1ea3i c\u00e1c l\u1ed7i nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ec9 t\u1eadp trung c\u1eadp nh\u1eadt h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 b\u1ecf qu\u00ean c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00e1c.<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb ch\u01b0a \u0111\u01b0\u1ee3c k\u00fd s\u1ed1 ho\u1eb7c k\u00fd s\u1ed1 kh\u00f4ng \u0111\u00fang quy tr\u00ecnh.<\/li>\n\n\n\n<li>Ph\u1ea7n m\u1ec1m ch\u01b0a c\u1eadp nh\u1eadt \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/li>\n\n\n\n<li>Kh\u00f4ng l\u01b0u \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u v\u00e0 nh\u1eadt k\u00fd truy\u1ec1n nh\u1eadn.<\/li>\n\n\n\n<li>Kh\u00f3 tra c\u1ee9u ch\u1ee9ng t\u1eeb khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/li>\n\n\n\n<li>Ch\u01b0a \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u gi\u1eefa ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ERP v\u00e0 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p n\u00ean:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ki\u1ec3m tra to\u00e0n b\u1ed9 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111ang s\u1eed d\u1ee5ng.<\/li>\n\n\n\n<li>R\u00e0 so\u00e1t m\u1eabu bi\u1ec3u theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/li>\n\n\n\n<li>Ki\u1ec3m tra c\u1ea5u h\u00ecnh ch\u1eef k\u00fd s\u1ed1.<\/li>\n\n\n\n<li>\u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n\n\n\n<li>Ki\u1ec3m tra kh\u1ea3 n\u0103ng l\u01b0u tr\u1eef, sao l\u01b0u v\u00e0 tra c\u1ee9u ch\u1ee9ng t\u1eeb.<\/li>\n\n\n\n<li>C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ERP v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Khuy\u1ebfn ngh\u1ecb t\u1eeb FTS<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 c\u00f2n ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n nh\u00ecn nh\u1eadn vi\u1ec7c c\u1eadp nh\u1eadt kh\u00f4ng ch\u1ec9 l\u00e0 thay \u0111\u1ed5i bi\u1ec3u m\u1eabu m\u00e0 l\u00e0 r\u00e0 so\u00e1t to\u00e0n di\u1ec7n quy tr\u00ecnh qu\u1ea3n l\u00fd d\u1eef li\u1ec7u, k\u00fd s\u1ed1, l\u01b0u tr\u1eef v\u00e0 k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FTS khuy\u1ebfn ngh\u1ecb c\u00e1c doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ERP v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng \u0111\u1ed1i v\u1edbi <strong>ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed, bi\u00ean lai \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c chu\u1ea9n d\u1eef li\u1ec7u theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/strong>, t\u1eeb \u0111\u00f3 b\u1ea3o \u0111\u1ea3m h\u1ec7 th\u1ed1ng v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh, \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 s\u1eb5n s\u00e0ng cho qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kh\u00f4ng ch\u1ec9 c\u00f3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i quan t\u00e2m \u0111\u1ebfn ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed Khi nh\u1eafc \u0111\u1ebfn chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong l\u0129nh v\u1ef1c thu\u1ebf, ph\u1ea7n l\u1edbn doanh nghi\u1ec7p th\u01b0\u1eddng ch\u1ec9 quan t\u00e2m \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Tuy nhi\u00ean, c\u00f9ng v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC \u0111\u00e3 d\u00e0nh ri\u00eang [&hellip;]<\/p>\n","protected":false},"featured_media":14373,"template":"","article_category":[],"class_list":["post-14372","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/14372","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\/14373"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14372"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}