{"id":14695,"date":"2026-11-11T15:54:21","date_gmt":"2026-11-11T08:54:21","guid":{"rendered":"https:\/\/fts.com.vn\/?post_type=article&#038;p=14695"},"modified":"2026-11-11T15:54:21","modified_gmt":"2026-11-11T08:54:21","slug":"cach-ghi-to-khai-01-gtgt","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cach-ghi-to-khai-01-gtgt\/","title":{"rendered":"C\u00e1ch ghi t\u1edd khai 01\/GTGT theo TT 89\/2026"},"content":{"rendered":"\n<style>.fts-art{--blue:#0239B0;--b80:#3460BF;--b60:#6788CF;--b40:#99AFDF;--b20:#CCD7EF;--b08:#EEF3FD;--b04:#F5F8FE;--ink:#0B1B3F;--gray:#414143;--line:#E6E7E7;--amber:#E3B100;--amber-bg:#FFF8D6;--amber-ink:#5a4300;color:#0B1B3F;font-size:16px;line-height:1.75;font-family:inherit;max-width:100%}.fts-art .fts-hero{margin:0 0 26px;border-radius:14px;overflow:hidden;background:#EEF3FD;box-shadow:0 6px 24px rgba(2,57,176,.12)}.fts-art .fts-hero img{display:block;width:100%;height:auto}.fts-art 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h3{margin:8px 0 5px;font-size:1rem;color:var(--blue);display:flex;gap:10px;align-items:flex-start}.fts-art .faq-sec .faq-item h3::before{content:\"?\";flex:none;width:23px;height:23px;border-radius:50%;background:var(--blue);color:#fff;font-size:.82rem;display:flex;align-items:center;justify-content:center;margin-top:2px}.fts-art .faq-sec .faq-item p{margin:0 0 .4em;font-size:.95rem}.fts-art .legal{background:#F6F8FC;border:1px solid var(--b20);border-radius:14px;padding:4px 22px 14px;margin:2.4em 0 1.2em}.fts-art .legal h2{margin-top:1.2em}.fts-art .legal ul{font-size:.92rem}.fts-art .legal p{font-size:.92rem}.fts-art .legal .tbl{background:#fff}.fts-art blockquote.suggest{margin:1.6em 0;padding:14px 18px;background:var(--b08);border-left:4px solid var(--blue);border-radius:0 12px 12px 0}.fts-art blockquote.suggest p{margin:0}.fts-art mark.todo{background:var(--todo);color:#5a4300;padding:1px 5px;border-radius:4px;outline:1px dashed #D9A400;font-weight:600}.fts-art a.todo-link{background:var(--todo);color:#5a4300;text-decoration:underline dotted;border-radius:3px;padding:0 2px}.fts-art footer{max-width:1000px;margin:0 auto;padding:0 20px 40px;font-size:12px;color:var(--gray);text-align:center}.fts-art .pn{max-width:760px;margin:30px auto 0;display:flex;justify-content:space-between;gap:12px;font-size:13px;font-weight:600}.fts-art .pn a{text-decoration:none;border:1px solid var(--b20);padding:8px 14px;border-radius:10px;background:var(--b04)}@media (max-width:640px){.fts-art{font-size:15.5px}.fts-art h2{font-size:1.28rem}.fts-art .lead{font-size:1.03rem}.fts-art .tbl th,.fts-art .tbl td{padding:8px 10px}.fts-art .legal{padding:2px 14px 10px}.fts-art .tip{padding:12px 14px 8px}}<\/style><div class=\"fts-art\"><figure class=\"fts-hero\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/anh-dai-dien-1024x538.png\" srcset=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/anh-dai-dien-768x403.png 768w, https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/anh-dai-dien-1024x538.png 1024w, https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/anh-dai-dien-1536x806.png 1536w\" sizes=\"(max-width:900px) 100vw, 846px\" width=\"1024\" height=\"538\" alt=\"B\u00e0n k\u1ebf to\u00e1n v\u1edbi t\u1edd khai, k\u00ednh l\u00fap, m\u00e1y t\u00ednh c\u1ea7m tay v\u00e0 bi\u1ec3u t\u01b0\u1ee3ng k\u00ednh c\u00f3 d\u1ea5u t\u00edch, ti\u00eau \u0111\u1ec1 T\u1edd khai 01\/GTGT\" fetchpriority=\"high\"><\/figure><p class=\"lead\">C\u00e1ch ghi t\u1edd khai 01\/GTGT t\u1eeb k\u1ef3 th\u00e1ng 7\/2026, qu\u00fd III\/2026 theo m\u1eabu t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC kh\u00f3 \u1edf ch\u1ed7 s\u1ed1 tr\u00ean t\u1edd khai ph\u1ea3i n\u1ed1i \u0111\u01b0\u1ee3c v\u1ec1 s\u1ed5 v\u00e0 h\u00f3a \u0111\u01a1n, h\u01a1n l\u00e0 \u1edf t\u1eebng \u00f4. S\u00e1t ng\u00e0y 20, gi\u00e1m \u0111\u1ed1c h\u1ecfi v\u00ec sao s\u1ed1 ph\u1ea3i n\u1ed9p kh\u00e1c s\u1ed1 tr\u00ean s\u1ed5, trong khi m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a nh\u00e0 cung c\u1ea5p ch\u01b0a r\u00f5 \u0111\u01b0a v\u00e0o k\u1ef3 n\u00e0o. B\u00e0i \u0111i th\u1eb3ng v\u00e0o ch\u1ed7 hay sai, n\u0103m c\u1eb7p s\u1ed1 c\u1ea7n kh\u1edbp gi\u1eefa t\u1edd khai, s\u1ed5 1331, 33311, 511 v\u00e0 b\u1ea3ng k\u00ea, v\u00ed d\u1ee5 c\u00f3 s\u1ed1 v\u00e0 checklist 15 ph\u00fat tr\u01b0\u1edbc khi n\u1ed9p.<\/p><nav class=\"toc\" aria-label=\"M\u1ee5c l\u1ee5c\"><div class=\"toc-title\">M\u1ee5c l\u1ee5c<\/div><ul><li><a href=\"#muc-1\">1. Ba m\u1ed1c chuy\u1ec3n k\u1ef3 d\u1ec5 v\u1ea5p t\u1eeb nay \u0111\u1ebfn th\u00e1ng 02\/2027<\/a><\/li><li><a href=\"#muc-2\">2. B\u1ea3y ch\u1ec9 ti\u00eau hay sai v\u00e0 c\u00e1ch nh\u1eadn ra ngay tr\u00ean t\u1edd khai<\/a><\/li><li><a href=\"#muc-3\">3. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf, \u0111\u1ea7u v\u00e0o s\u00f3t: ghi v\u00e0o k\u1ef3 n\u00e0o<\/a><\/li><li><a href=\"#muc-4\">4. Chi nh\u00e1nh, c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n kh\u00e1c t\u1ec9nh: khai ri\u00eang hay ph\u00e2n b\u1ed5<\/a><\/li><li><a href=\"#muc-5\">5. V\u00ed d\u1ee5 th\u00e1ng 10\/2026: t\u1edd khai c\u00f3 h\u00e0ng tr\u1ea3 l\u1ea1i, h\u00f3a \u0111\u01a1n s\u00f3t v\u00e0 ch\u00eanh l\u1ec7ch s\u1ed5<\/a><\/li><li><a href=\"#muc-6\">6. R\u00e0 t\u1edd khai 15 ph\u00fat tr\u01b0\u1edbc khi b\u1ea5m n\u1ed9p<\/a><\/li><li><a href=\"#muc-7\">7. Tip ngh\u1ec1 v\u00e0 chu\u1ea9n b\u1ecb gi\u1ea3i tr\u00ecnh<\/a><\/li><li><a href=\"#cau-hoi-thuong-gap\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/a><\/li><li><a href=\"#can-cu-phap-ly\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/a><\/li><\/ul><\/nav><h2 id=\"muc-1\">1. Ba m\u1ed1c chuy\u1ec3n k\u1ef3 d\u1ec5 v\u1ea5p t\u1eeb nay \u0111\u1ebfn th\u00e1ng 02\/2027<\/h2><p>Ba m\u1ed1c c\u1ea7n r\u00e0 l\u00e0 k\u1ef3 \u00e1p d\u1ee5ng m\u1eabu m\u1edbi, ng\u00e0y 31\/12\/2026 v\u00e0 h\u1ea1n \u0111\u0103ng k\u00fd khai qu\u00fd n\u0103m 2027. M\u1ed7i m\u1ed1c k\u00e9o theo m\u1ed9t vi\u1ec7c kh\u00e1c nhau: ch\u1ecdn m\u1eabu, ki\u1ec3m th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh ho\u1eb7c g\u1eedi \u0111\u0103ng k\u00fd chuy\u1ec3n k\u1ef3.<\/p><p class=\"calc\"><strong>M\u1ed1c th\u1ee9 nh\u1ea5t l\u00e0 k\u1ef3 th\u00e1ng 7\/2026, qu\u00fd III\/2026.<\/strong> C\u00e1c k\u1ef3 t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y d\u00f9ng m\u1eabu 01\/GTGT theo <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218974\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a>. H\u1ed3 s\u01a1 k\u1ef3 th\u00e1ng 6\/2026, qu\u00fd II\/2026 tr\u1edf v\u1ec1 tr\u01b0\u1edbc v\u1eabn d\u00f9ng m\u1eabu bi\u1ec3u \u00e1p d\u1ee5ng tr\u01b0\u1edbc khi th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c.<\/p><p>Ch\u1ed7 d\u1ec5 nh\u1ea7m n\u1eb1m \u1edf h\u1ed3 s\u01a1 khai b\u1ed5 sung l\u1eadp sau ng\u00e0y 01\/7\/2026. K\u1ef3 t\u00ednh thu\u1ebf quy\u1ebft \u0111\u1ecbnh m\u1eabu, ng\u00e0y g\u1eedi th\u00ec kh\u00f4ng: b\u1ed5 sung th\u00e1ng 6 d\u00f9ng m\u1eabu c\u0169, b\u1ed5 sung th\u00e1ng 7 d\u00f9ng m\u1eabu theo TT 89\/2026, d\u00f9 hai h\u1ed3 s\u01a1 g\u1eedi c\u00f9ng m\u1ed9t bu\u1ed5i (kho\u1ea3n 1 \u0110i\u1ec1u 100 TT 89\/2026).<\/p><p><strong>M\u1ed1c th\u1ee9 hai l\u00e0 ng\u00e0y 31\/12\/2026, v\u1edbi hai nh\u00f3m quy \u0111\u1ecbnh c\u00f9ng k\u1ebft th\u00fac th\u1eddi gian \u00e1p d\u1ee5ng.<\/strong> Thu\u1ebf su\u1ea5t 8% theo kho\u1ea3n 1 \u0110i\u1ec1u 2 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214310\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP<\/a> \u00e1p d\u1ee5ng \u0111\u1ebfn h\u1ebft ng\u00e0y n\u00e0y. N\u1ebfu kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n m\u1edbi, th\u00e1ng 12\/2026 v\u00e0 qu\u00fd IV\/2026 l\u00e0 k\u1ef3 cu\u1ed1i k\u00ea khai ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf.<\/p><p>C\u0169ng \u0111\u1ebfn h\u1ebft 31\/12\/2026, c\u00e1c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 100 TT 89\/2026 k\u1ebft th\u00fac th\u1eddi gian \u00e1p d\u1ee5ng. Ph\u1ea1m vi g\u1ed3m khai t\u1eebng l\u1ea7n \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00e1c t\u1ec9nh v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea t\u1ea1i kho\u1ea3n n\u00e0y. K\u1ef3 t\u1eeb n\u0103m 2027 ph\u1ea3i ch\u1edd h\u01b0\u1edbng d\u1eabn, kh\u00f4ng suy \u0111o\u00e1n ti\u1ebfp t\u1ee5c d\u00f9ng c\u00e1ch c\u0169.<\/p><p><strong>M\u1ed1c th\u1ee9 ba l\u00e0 th\u1eddi \u0111i\u1ec3m r\u00e0 \u0111i\u1ec1u ki\u1ec7n khai qu\u00fd v\u00e0 g\u1eedi \u0111\u0103ng k\u00fd chuy\u1ec3n k\u1ef3 cho n\u0103m 2027.<\/strong> Doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng l\u00e0 ng\u01b0\u1ee1ng x\u00e9t khai qu\u00fd; l\u1ef1a ch\u1ecdn th\u00e1ng ho\u1eb7c qu\u00fd \u1ed5n \u0111\u1ecbnh tr\u1ecdn n\u0103m. \u0110\u01a1n v\u1ecb \u0111ang khai th\u00e1ng mu\u1ed1n chuy\u1ec3n qu\u00fd g\u1eedi M\u1eabu 01\/\u0110K-T\u0110KTT ch\u1eadm nh\u1ea5t ng\u00e0y 31\/01 n\u0103m b\u1eaft \u0111\u1ea7u khai qu\u00fd.<\/p><p>Ng\u00e0y 31\/01\/2027 l\u00e0 Ch\u1ee7 nh\u1eadt, n\u00ean g\u1eedi \u0111\u0103ng k\u00fd tr\u01b0\u1edbc ng\u00e0y n\u00e0y. Kho\u1ea3n 7 \u0110i\u1ec1u 3 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-252-2026-nd-cp-469958.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/a> kh\u00f4ng n\u00eau th\u1eddi h\u1ea1n g\u1eedi 01\/\u0110K-T\u0110KTT trong ph\u1ea1m vi l\u00f9i h\u1ea1n. V\u00ec th\u1ebf, kh\u00f4ng m\u1eb7c \u0111\u1ecbnh \u0111\u0103ng k\u00fd \u0111\u01b0\u1ee3c l\u00f9i sang 01\/02 nh\u01b0 h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p><p>Khi ph\u00e1t hi\u1ec7n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n khai qu\u00fd, doanh nghi\u1ec7p chuy\u1ec3n khai th\u00e1ng t\u1eeb th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo. \u0110\u1ed3ng th\u1eddi, ph\u1ea3i n\u1ed9p l\u1ea1i h\u1ed3 s\u01a1 th\u00e1ng thay th\u1ebf h\u1ed3 s\u01a1 qu\u00fd tr\u01b0\u1edbc \u0111\u00f3, x\u00e1c \u0111\u1ecbnh v\u00e0 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p. Quy \u0111\u1ecbnh c\u00f3 ngo\u1ea1i l\u1ec7 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 qu\u00fd \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n qua ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf.<\/p><p>\u0110i\u1ec3m c\u1ea7n ph\u00e2n bi\u1ec7t l\u00e0 <strong>kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1<\/strong> \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ef3 ph\u1ea3i n\u1ed9p l\u1ea1i do thay \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf. \u0110i\u1ec1u n\u00e0y kh\u00f4ng \u0111\u1ed3ng ngh\u0129a \u0111\u01b0\u1ee3c b\u1ecf qua vi\u1ec7c x\u00e1c \u0111\u1ecbnh ti\u1ec1n ch\u1eadm n\u1ed9p (\u0111i\u1ec3m b.2.3 kho\u1ea3n 1 \u0110i\u1ec1u 19 TT 89\/2026).<\/p><p>H\u1ed3 s\u01a1 ho\u00e0n cho ch\u1ec9 ti\u00eau \u0111\u00e3 khai \u1edf k\u1ef3 tr\u01b0\u1edbc 01\/7\/2026 d\u00f9ng m\u1eabu c\u0169 \u0111\u1ebfn khi c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng l\u1ed9 tr\u00ecnh giao d\u1ecbch \u0111i\u1ec7n t\u1eed theo kho\u1ea3n 2 \u0110i\u1ec1u 99 TT 89\/2026. G\u1eedi sau th\u1eddi \u0111i\u1ec3m \u0111\u00f3 th\u00ec d\u00f9ng m\u1eabu theo \u0110i\u1ec1u 46 TT 89\/2026 (kho\u1ea3n 5 \u0110i\u1ec1u 100 TT 89\/2026).<\/p><p>S\u00e1u ng\u00e0y d\u01b0\u1edbi \u0111\u00e2y c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1eb7t c\u1ea1nh l\u1ecbch l\u1eadp t\u1edd khai v\u00e0 l\u1ecbch n\u1ed9p ti\u1ec1n:<\/p><div class=\"tbl\" tabindex=\"0\"><table><thead><tr><th>M\u1ed1c<\/th><th>Th\u1ee9<\/th><th>Vi\u1ec7c c\u1ea7n l\u00e0m<\/th><\/tr><\/thead><tbody><tr><td>20\/11\/2026<\/td><td>S\u00e1u<\/td><td>N\u1ed9p t\u1edd khai th\u00e1ng 10\/2026.<\/td><\/tr><tr><td>21\/12\/2026<\/td><td>Hai<\/td><td>N\u1ed9p t\u1edd khai th\u00e1ng 11\/2026; ng\u00e0y 20\/12 l\u00e0 Ch\u1ee7 nh\u1eadt.<\/td><\/tr><tr><td>31\/12\/2026<\/td><td>N\u0103m<\/td><td>H\u1ebft h\u1ea1n 8% v\u00e0 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 100 TT 89\/2026.<\/td><\/tr><tr><td>20\/01\/2027<\/td><td>T\u01b0<\/td><td>N\u1ed9p t\u1edd khai th\u00e1ng 12\/2026.<\/td><\/tr><tr><td>31\/01\/2027<\/td><td>Ch\u1ee7 nh\u1eadt<\/td><td>H\u1ea1n g\u1eedi 01\/\u0110K-T\u0110KTT \u0111\u1ec3 chuy\u1ec3n khai qu\u00fd n\u0103m 2027; n\u00ean g\u1eedi tr\u01b0\u1edbc.<\/td><\/tr><tr><td>01\/02\/2027<\/td><td>Hai<\/td><td>N\u1ed9p t\u1edd khai qu\u00fd IV\/2026; ng\u00e0y 31\/01 l\u00e0 Ch\u1ee7 nh\u1eadt.<\/td><\/tr><\/tbody><\/table><\/div><p>L\u1ecbch \u0111\u00e3 t\u00ednh th\u1ee9 B\u1ea3y, Ch\u1ee7 nh\u1eadt v\u00e0 c\u00e1c ng\u00e0y ngh\u1ec9 l\u1ec5 \u0111\u00e3 c\u00f4ng b\u1ed1 \u0111\u1ebfn 11\/11\/2026. Ng\u00e0y ngh\u1ec9 V\u0103n h\u00f3a Vi\u1ec7t Nam 24\/11\/2026, T\u1ebft D\u01b0\u01a1ng l\u1ecbch 01\/01\/2027 v\u00e0 k\u1ef3 ngh\u1ec9 T\u1ebft \u00c2m l\u1ecbch 04\/02\u201310\/02\/2027 theo th\u00f4ng b\u00e1o c\u1ee7a B\u1ed9 N\u1ed9i v\u1ee5 th\u00e1ng 10\/2026 \u0111\u1ec1u kh\u00f4ng tr\u00f9ng s\u00e1u m\u1ed1c tr\u00ean. C\u01a1 s\u1edf: kho\u1ea3n 7 \u0110i\u1ec1u 3, kho\u1ea3n 2\u20133 \u0110i\u1ec1u 10 N\u0110 252\/2026; kho\u1ea3n 1 \u0110i\u1ec1u 2 N\u0110 174\/2025; \u0110i\u1ec1u 19, 100 TT 89\/2026.<\/p><p>H\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf b\u1eb1ng h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 theo \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 14 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/luat-so-108-2025-qh15-468670.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15<\/a>. V\u1edbi n\u1ed9p \u0111i\u1ec7n t\u1eed, ng\u00e0y n\u1ed9p thu\u1ebf l\u00e0 ng\u00e0y ti\u1ec1n \u0111\u01b0\u1ee3c tr\u00edch kh\u1ecfi t\u00e0i kho\u1ea3n v\u00e0 ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n (\u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 14), kh\u00f4ng ph\u1ea3i ng\u00e0y g\u1eedi t\u1edd khai.<\/p><p class=\"vd\"><strong>V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh):<\/strong> t\u1edd khai th\u00e1ng 10\/2026 c\u00f3 [40] = 10.000.000 \u0111\u1ed3ng, g\u1eedi th\u1ee9 S\u00e1u 20\/11. Ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n ghi ng\u00e0y tr\u00edch th\u1ee9 Hai 23\/11 th\u00ec ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh cho 21\/11 v\u00e0 22\/11, d\u00f9 hai ng\u00e0y n\u00e0y l\u00e0 th\u1ee9 B\u1ea3y, Ch\u1ee7 nh\u1eadt. S\u1ed1 ti\u1ec1n l\u00e0 10.000.000 \u00d7 0,03% \u00d7 2 = 6.000 \u0111\u1ed3ng (\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 16 Lu\u1eadt 108\/2025\/QH15; \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 26 N\u0110 252\/2026).<\/p><p>V\u00ec v\u1eady l\u1ecbch k\u1ef3 n\u00ean c\u00f3 hai c\u1ed9t: ng\u00e0y g\u1eedi h\u1ed3 s\u01a1 v\u00e0 ng\u00e0y ti\u1ec1n r\u1eddi t\u00e0i kho\u1ea3n.<\/p><figure class=\"fig\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/cach-ghi-01-gtgt-hinh-2-scaled.png\" alt=\"D\u00f2ng th\u1eddi gian c\u00e1c m\u1ed1c k\u00ea khai GTGT t\u1eeb 20\/11\/2026 \u0111\u1ebfn 01\/02\/2027\" width=\"1600\" height=\"720\" loading=\"lazy\"><figcaption>H\u00ecnh 2. D\u00f2ng th\u1eddi gian c\u00e1c m\u1ed1c k\u00ea khai GTGT t\u1eeb 20\/11\/2026 \u0111\u1ebfn 01\/02\/2027.<\/figcaption><\/figure><h2 id=\"muc-2\">2. B\u1ea3y ch\u1ec9 ti\u00eau hay sai v\u00e0 c\u00e1ch nh\u1eadn ra ngay tr\u00ean t\u1edd khai<\/h2><p>B\u1eaft \u0111\u1ea7u t\u1eeb nh\u1eefng ch\u1ec9 ti\u00eau c\u00f3 th\u1ec3 \u0111\u1ed5i s\u1ed1 ph\u1ea3i n\u1ed9p, s\u1ed1 chuy\u1ec3n k\u1ef3 ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n ho\u00e0n, thay v\u00ec \u0111\u1ecdc tu\u1ea7n t\u1ef1 t\u1eebng \u00f4. M\u1ed9t t\u1ed5ng s\u1ed1 h\u1ee3p l\u00fd v\u1eabn c\u00f3 th\u1ec3 che vi\u1ec7c sai d\u1ea5u \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c ghi nh\u1ea7m b\u1ea3n ch\u1ea5t doanh thu.<\/p><p>B\u1ea3ng sau khoanh b\u1ea3y \u0111i\u1ec3m c\u1ea7n ki\u1ec3m tr\u01b0\u1edbc khi \u0111\u1ed1i chi\u1ebfu to\u00e0n b\u1ed9 t\u1edd khai:<\/p><div class=\"tbl\" tabindex=\"0\"><table><thead><tr><th>Ch\u1ec9 ti\u00eau<\/th><th>Sai hay g\u1eb7p<\/th><th>C\u00e1ch nh\u1eadn ra, s\u1eeda<\/th><\/tr><\/thead><tbody><tr><td>[22]<\/td><td>L\u1ea5y d\u01b0 N\u1ee3 1331 thay s\u1ed1 chuy\u1ec3n k\u1ef3.<\/td><td>So v\u1edbi [43] k\u1ef3 tr\u01b0\u1edbc; t\u00e1ch ch\u00eanh l\u1ec7ch s\u1ed5 \u0111\u1ec3 gi\u1ea3i th\u00edch.<\/td><\/tr><tr><td>[25] khi c\u00f3 [26]<\/td><td>Kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 \u0111\u1ea7u v\u00e0o d\u00f9ng chung.<\/td><td>Ki\u1ec3m h\u1ea1ch to\u00e1n ri\u00eang; kh\u00f4ng t\u00e1ch \u0111\u01b0\u1ee3c th\u00ec r\u00e0 ph\u00e2n b\u1ed5.<\/td><\/tr><tr><td>[29]<\/td><td>C\u00f3 doanh thu xu\u1ea5t kh\u1ea9u nh\u01b0ng thi\u1ebfu ch\u1ee9ng t\u1eeb.<\/td><td>Ki\u1ec3m \u0111i\u1ec1u ki\u1ec7n 0% theo lo\u1ea1i h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5.<\/td><\/tr><tr><td>[34a]<\/td><td>Gom m\u1ecdi kho\u1ea3n kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/td><td>X\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u1ea1m vi; kh\u00f4ng t\u1ef1 suy t\u1eeb c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n.<\/td><\/tr><tr><td>[37]\/[38]<\/td><td>Nh\u1ea7m t\u0103ng, gi\u1ea3m s\u1ed1 ph\u1ea3i n\u1ed9p.<\/td><td>[37] l\u00e0m t\u0103ng ph\u1ea3i n\u1ed9p; [38] l\u00e0m gi\u1ea3m; ki\u1ec3m l\u00fd do v\u00e0 k\u1ef3.<\/td><\/tr><tr><td>[40b]\/[39a]<\/td><td>Nh\u1ea7m b\u00f9 tr\u1eeb d\u1ef1 \u00e1n v\u1edbi thu\u1ebf nh\u1eadn b\u00e0n giao.<\/td><td>[40b] \u0111\u1ed1i chi\u1ebfu 02\/GTGT; [39a] \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 b\u00e0n giao.<\/td><\/tr><tr><td>[42]<\/td><td>\u0110\u1ed3ng nh\u1ea5t c\u00f2n kh\u1ea5u tr\u1eeb v\u1edbi \u0111\u01b0\u1ee3c ho\u00e0n.<\/td><td>Ki\u1ec3m \u0111i\u1ec1u ki\u1ec7n, ng\u01b0\u1ee1ng, gi\u1edbi h\u1ea1n ho\u00e0n v\u00e0 t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1.<\/td><\/tr><\/tbody><\/table><\/div><p class=\"note\">C\u01a1 s\u1edf: Ph\u1ee5 l\u1ee5c I, M\u1eabu 01\/GTGT c\u1ee7a <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218974\" target=\"_blank\" rel=\"noopener noreferrer\">TT 89\/2026<\/a>; \u0110i\u1ec1u 18, 23, 29, 37 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 40 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-181-2025-nd-cp-45379.htm\" target=\"_blank\" rel=\"noopener noreferrer\">N\u0110 181\/2025<\/a>.<\/p><p><strong>Doanh thu xu\u1ea5t kh\u1ea9u \u1edf [29] ph\u1ea3i \u0111i c\u00f9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng 0%.<\/strong> H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ea7n h\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng ho\u1eb7c \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, t\u1edd khai h\u1ea3i quan v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u1ea7n h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c trong khu phi thu\u1ebf quan v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p><p><strong>C\u00f3 [26] th\u00ec ph\u1ea3i ki\u1ec3m l\u1ea1i ph\u1ea7n \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u1edf [25], nh\u1ea5t l\u00e0 \u0111\u1ea7u v\u00e0o d\u00f9ng chung.<\/strong> \u0110\u1ea7u v\u00e0o d\u00f9ng chung cho h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang; kh\u00f4ng t\u00e1ch \u0111\u01b0\u1ee3c th\u00ec kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 doanh thu ch\u1ecbu thu\u1ebf tr\u00ean t\u1ed5ng doanh thu b\u00e1n ra c\u1ee7a k\u1ef3.<\/p><p>\u0110i\u1ec1u 3 <a href=\"https:\/\/vanban.chinhphu.vn\/?docid=218020&amp;pageid=27160\" target=\"_blank\" rel=\"noopener noreferrer\">N\u0110 144\/2026<\/a> s\u1eeda \u0111i\u1ec3m a, b\u1ed5 sung \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. T\u1ed5ng doanh thu g\u1ed3m doanh thu h\u00e0ng ch\u1ecbu thu\u1ebf, h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf, gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u00e2m) v\u00e0 doanh thu thu\u1ed9c kho\u1ea3n 2 \u0110i\u1ec1u 40 (n\u1ebfu c\u00f3). Doanh thu ch\u1ecbu thu\u1ebf g\u1ed3m c\u1ea3 doanh thu h\u00e0ng kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf.<\/p><p class=\"vd\"><strong>V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh):<\/strong> k\u1ef3 c\u00f3 doanh thu ch\u1ecbu thu\u1ebf 900 tri\u1ec7u \u0111\u1ed3ng, kh\u00f4ng ch\u1ecbu thu\u1ebf 300 tri\u1ec7u \u0111\u1ed3ng; \u0111\u1ea7u v\u00e0o duy nh\u1ea5t l\u00e0 kho\u1ea3n d\u00f9ng chung kh\u00f4ng t\u00e1ch \u0111\u01b0\u1ee3c, thu\u1ebf 40 tri\u1ec7u \u0111\u1ed3ng. T\u1ef7 l\u1ec7 900\/1.200 = 75%, n\u00ean [24] ghi 40 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng [25] ch\u1ec9 30 tri\u1ec7u \u0111\u1ed3ng; 10 tri\u1ec7u \u0111\u1ed3ng c\u00f2n l\u1ea1i x\u1eed l\u00fd theo kho\u1ea3n 16 \u0110i\u1ec1u 23 N\u0110 181\/2025. T\u1edd khai c\u00f3 [26] m\u00e0 [25] v\u1eabn b\u1eb1ng [24] l\u00e0 t\u00edn hi\u1ec7u c\u1ea7n m\u1edf l\u1ea1i b\u1ea3ng ph\u00e2n b\u1ed5.<\/p><p>V\u1edbi [34a], kho\u1ea3n 2 \u0110i\u1ec1u 40 N\u0110 181\/2025 ch\u1ec9 giao B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3, kh\u00f4ng t\u1ef1 li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi.<\/p><p><strong>Ho\u00e0n xu\u1ea5t kh\u1ea9u \u0111\u00f2i h\u1ecfi \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng. \u0110\u1ed3ng th\u1eddi, ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0110i\u1ec1u 29 v\u00e0 kho\u1ea3n 1\u20132 \u0110i\u1ec1u 37 N\u0110 181\/2025.<\/strong> Khi c\u00f3 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, sau b\u00f9 tr\u1eeb ph\u1ea3i c\u00f2n t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng; s\u1ed1 ho\u00e0n kh\u00f4ng v\u01b0\u1ee3t 10% doanh thu xu\u1ea5t kh\u1ea9u c\u1ee7a k\u1ef3 ho\u00e0n. Ph\u1ea7n v\u01b0\u1ee3t chuy\u1ec3n kh\u1ea5u tr\u1eeb k\u1ef3 sau; ch\u1ec9 khai b\u1ed5 sung t\u0103ng \u0111\u1ec1 ngh\u1ecb ho\u00e0n khi ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n (\u0111i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 12 N\u0110 252\/2026).<\/p><p>V\u1edbi c\u01a1 s\u1edf v\u1eeba xu\u1ea5t kh\u1ea9u v\u1eeba ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, tr\u1ea7n 10% t\u00ednh tr\u00ean doanh thu xu\u1ea5t kh\u1ea9u c\u1ee7a c\u1ea3 <strong>k\u1ef3 ho\u00e0n thu\u1ebf<\/strong>, m\u00e0 k\u1ef3 ho\u00e0n thu\u1ebf ch\u1ea1y t\u1eeb k\u1ef3 c\u00f3 s\u1ed1 ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft li\u00ean t\u1ee5c ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u1ebfn k\u1ef3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n (kho\u1ea3n 2 \u0110i\u1ec1u 29 N\u0110 181\/2025). V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh): th\u00e1ng 8, 9, 10\/2026 li\u00ean t\u1ee5c c\u00f2n s\u1ed1 ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft, doanh thu xu\u1ea5t kh\u1ea9u l\u1ea7n l\u01b0\u1ee3t 1,2 t\u1ef7, 0,8 t\u1ef7 v\u00e0 1 t\u1ef7 \u0111\u1ed3ng. Tr\u1ea7n ho\u00e0n l\u00e0 3 t\u1ef7 \u00d7 10% = 300 tri\u1ec7u \u0111\u1ed3ng, kh\u00f4ng ph\u1ea3i 100 tri\u1ec7u \u0111\u1ed3ng n\u1ebfu ch\u1ec9 l\u1ea5y doanh thu th\u00e1ng 10.<\/p><p>N\u1ebfu thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u sau b\u00f9 tr\u1eeb l\u00e0 420 tri\u1ec7u \u0111\u1ed3ng, [42] t\u1ed1i \u0111a 300 tri\u1ec7u \u0111\u1ed3ng, 120 tri\u1ec7u \u0111\u1ed3ng \u1edf l\u1ea1i [43] (gi\u1ea3 \u0111\u1ecbnh to\u00e0n b\u1ed9 [41] thu\u1ed9c h\u00e0ng xu\u1ea5t kh\u1ea9u). C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ti\u1ebft s\u1ed1 \u0111\u01b0\u1ee3c ho\u00e0n do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh, n\u00ean b\u1ea3ng t\u00ednh c\u1ea7n \u0111\u1ed1i chi\u1ebfu th\u00eam h\u01b0\u1edbng d\u1eabn \u0111\u00f3 tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1.<\/p><h2 id=\"muc-3\">3. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf, \u0111\u1ea7u v\u00e0o s\u00f3t: ghi v\u00e0o k\u1ef3 n\u00e0o<\/h2><p>C\u00e2u h\u1ecfi \u0111\u1ea7u ti\u00ean kh\u00f4ng ph\u1ea3i \u201cnh\u1eadn th\u00e1ng n\u00e0o\u201d m\u00e0 l\u00e0 \u201ch\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00ec l\u00fd do g\u00ec\u201d. C\u00f9ng mang t\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u1ed3 s\u01a1 tr\u1ea3 l\u1ea1i h\u00e0ng v\u00e0 h\u1ed3 s\u01a1 s\u1eeda h\u00f3a \u0111\u01a1n l\u1eadp sai c\u00f3 c\u0103n c\u1ee9 x\u1eed l\u00fd kh\u00e1c nhau.<\/p><p>Kho\u1ea3n 5 \u0110i\u1ec1u 10 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-91-2026-tt-btc-470171.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/a> n\u00f3i v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng l\u1eadp sai nh\u01b0ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh. Quy t\u1eafc ng\u01b0\u1eddi mua khai k\u1ef3 nh\u1eadn t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 6 g\u1eafn v\u1edbi nh\u00f3m n\u00e0y.<\/p><p>B\u1ea3y t\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i tr\u01b0\u1edbc khi \u0111\u01b0a s\u1ed1 v\u00e0o t\u1edd khai:<\/p><div class=\"tbl\" tabindex=\"0\"><table><thead><tr><th>T\u00ecnh hu\u1ed1ng<\/th><th>Ghi \u1edf \u0111\u00e2u, k\u1ef3 n\u00e0o<\/th><th>L\u01b0u \u00fd<\/th><\/tr><\/thead><tbody><tr><td>\u0110i\u1ec1u ch\u1ec9nh do tr\u1ea3 h\u00e0ng, chi\u1ebft kh\u1ea5u doanh s\u1ed1, quy\u1ebft to\u00e1n theo k\u1ebft lu\u1eadn c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/td><td>Ng\u01b0\u1eddi mua: [37]\/[38] k\u1ef3 nh\u1eadn; ng\u01b0\u1eddi b\u00e1n: k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/td><td>L\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u00fang l\u00fd do \u0111i\u1ec1u ch\u1ec9nh.<\/td><\/tr><tr><td>\u0110i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf v\u00ec h\u00f3a \u0111\u01a1n l\u1eadp sai.<\/td><td>Theo \u0110i\u1ec1u 12 N\u0110 252\/2026: khai b\u1ed5 sung k\u1ef3 g\u1ed1c ho\u1eb7c [37]\/[38] k\u1ef3 ph\u00e1t hi\u1ec7n, t\u00f9y t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c s\u1eeda.<\/td><td>Kh\u00f4ng m\u1eb7c \u0111\u1ecbnh k\u1ef3 nh\u1eadn; s\u1ed1 l\u1edbn n\u00ean h\u1ecfi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/td><\/tr><tr><td>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecf s\u00f3t k\u1ef3 tr\u01b0\u1edbc.<\/td><td>[38] k\u1ef3 ph\u00e1t hi\u1ec7n n\u1ebfu gi\u1ea3m ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3.<\/td><td>\u0110\u1ed1i chi\u1ebfu vi\u1ec7c \u0111\u00e3 ghi s\u1ed5 \u0111\u1ec3 tr\u00e1nh h\u1ea1ch to\u00e1n l\u1ea7n n\u1eefa.<\/td><\/tr><tr><td>Tr\u00f9ng, th\u1eeba \u0111\u1ea7u v\u00e0o \u1edf k\u1ef3 \u0111ang ph\u1ea3i n\u1ed9p.<\/td><td>Khai b\u1ed5 sung k\u1ef3 g\u1ed1c; n\u1ed9p thu\u1ebf t\u0103ng th\u00eam v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/td><td>Ph\u00e2n bi\u1ec7t v\u1edbi sai s\u00f3t ch\u1ec9 gi\u1ea3m kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3.<\/td><\/tr><tr><td>Mua tr\u1ea3 ch\u1eadm t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ebfn h\u1ea1n ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/td><td>[37] k\u1ef3 \u0111\u1ebfn h\u1ea1n; [38] k\u1ef3 c\u00f3 ch\u1ee9ng t\u1eeb.<\/td><td>\u0110i\u1ec1u ch\u1ec9nh ph\u1ea7n ch\u01b0a \u0111\u1ee7 ch\u1ee9ng t\u1eeb; kh\u00f4ng khai b\u1ed5 sung v\u00ec ri\u00eang t\u00ecnh hu\u1ed1ng n\u00e0y.<\/td><\/tr><tr><td>K\u1ebft lu\u1eadn thanh tra, ki\u1ec3m tra ho\u1eb7c th\u00f4ng b\u00e1o kh\u00f4ng ho\u00e0n l\u00e0m \u0111\u1ed5i kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3.<\/td><td>K\u00ea khai k\u1ef3 nh\u1eadn k\u1ebft lu\u1eadn ho\u1eb7c th\u00f4ng b\u00e1o; kh\u00f4ng khai b\u1ed5 sung.<\/td><td>\u0110\u1ed1i chi\u1ebfu \u0111\u00fang ph\u1ea7n ch\u00eanh l\u1ec7ch l\u00e0m t\u0103ng, gi\u1ea3m s\u1ed1 chuy\u1ec3n k\u1ef3.<\/td><\/tr><tr><td>Ng\u01b0\u1eddi b\u00e1n b\u1ecb k\u1ebft lu\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p.<\/td><td>Ng\u01b0\u1eddi mua ph\u1ea3i khai b\u1ed5 sung h\u00f3a \u0111\u01a1n thu\u1ed9c ph\u1ea1m vi k\u1ebft lu\u1eadn.<\/td><td>\u00c1p d\u1ee5ng c\u1ea3 k\u1ef3 \u0111\u00e3 thanh tra, ki\u1ec3m tra; x\u1eed l\u00fd nh\u01b0 c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n.<\/td><\/tr><\/tbody><\/table><\/div><p class=\"note\">C\u01a1 s\u1edf: kho\u1ea3n 1, kho\u1ea3n 5, \u0111i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 10 TT 91\/2026; kho\u1ea3n 6 \u0110i\u1ec1u 23 v\u00e0 \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 26 (s\u1eeda \u0111\u1ed5i t\u1ea1i \u0110i\u1ec1u 4 N\u0110 144\/2026) <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-181-2025-nd-cp-45379.htm\" target=\"_blank\" rel=\"noopener noreferrer\">N\u0110 181\/2025<\/a>; \u0111i\u1ec3m b kho\u1ea3n 5, kho\u1ea3n 6\u20137 \u0110i\u1ec1u 12 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-252-2026-nd-cp-469958.htm\" target=\"_blank\" rel=\"noopener noreferrer\">N\u0110 252\/2026<\/a>; ghi ch\u00fa M\u1eabu 01\/GTGT, TT 89\/2026.<\/p><p>V\u1edbi h\u00f3a \u0111\u01a1n l\u1eadp sai, kho\u1ea3n 1 \u0110i\u1ec1u 10 TT 91\/2026 ph\u00e2n bi\u1ec7t l\u1ed7i th\u00f4ng tin v\u1edbi l\u1ed7i \u1ea3nh h\u01b0\u1edfng n\u1ed9i dung h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p sai t\u00ean, \u0111\u1ecba ch\u1ec9 nh\u01b0ng kh\u00f4ng sai c\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u00ec kh\u00f4ng l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n. L\u1ed7i thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean l\u00e0 t\u1ed5 ch\u1ee9c tr\u01b0\u1edbc khi x\u1eed l\u00fd.<\/p><p>Quy t\u1eafc \u201ck\u00ea khai k\u1ef3 nh\u1eadn\u201d trong ghi ch\u00fa M\u1eabu 01\/GTGT ch\u1ec9 g\u1eafn v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf thu\u1ed9c kho\u1ea3n 5 \u0110i\u1ec1u 10. Kho\u1ea3n 1 kh\u00f4ng c\u00f3 c\u00e2u n\u00e0y. Ghi ch\u00fa m\u1eabu d\u1eabn c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c v\u1ec1 \u0110i\u1ec1u 12 N\u0110 252\/2026, n\u00ean h\u00f3a \u0111\u01a1n l\u1eadp sai \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sai s\u00f3t k\u00ea khai. Kho\u1ea3n 6 \u0110i\u1ec1u 23 N\u0110 181\/2025 ph\u00e2n bi\u1ec7t khai b\u1ed5 sung k\u1ef3 ph\u00e1t sinh v\u1edbi khai v\u00e0o k\u1ef3 ph\u00e1t hi\u1ec7n. V\u1edbi s\u1ed1 ti\u1ec1n l\u1edbn, n\u00ean h\u1ecfi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/p><p>Ri\u00eang h\u00e0ng tr\u1ea3 l\u1ea1i thu\u1ed9c kho\u1ea3n 5, ng\u01b0\u1eddi mua ghi k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng t\u1ef1 quay l\u1ea1i k\u1ef3 mua h\u00e0ng. H\u1ed3 s\u01a1 tr\u1ea3 l\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u \u0111\u1ea7y \u0111\u1ee7 v\u00e0 xu\u1ea5t tr\u00ecnh khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u. C\u00f3 th\u1ec3 xem th\u00eam <a href=\"https:\/\/fts.com.vn\/article\/cach-ke-khai-hoa-don-hang-ban-bi-tra-lai-theo-nghi-dinh-70-2025\/\" target=\"_blank\" rel=\"noopener noreferrer\">k\u00ea khai h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo Th\u00f4ng t\u01b0 91\/2026<\/a>.<\/p><p>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecf s\u00f3t ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e9t theo t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf, thay v\u00ec c\u1ee9 kh\u00e1c th\u00e1ng l\u00e0 khai b\u1ed5 sung. Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m s\u1ed1 ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd qua [38] k\u1ef3 ph\u00e1t hi\u1ec7n. B\u00e0i <a href=\"https:\/\/fts.com.vn\/article\/hoa-don-dau-vao-quy-truoc-chua-ke-khai-xu-ly-nhu-the-nao\/\" target=\"_blank\" rel=\"noopener noreferrer\">h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o k\u1ef3 tr\u01b0\u1edbc ch\u01b0a k\u00ea khai<\/a> tr\u00ecnh b\u00e0y ri\u00eang t\u00ecnh hu\u1ed1ng n\u00e0y.<\/p><p><strong>M\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 \u0111i m\u1ed9t \u0111\u01b0\u1eddng tr\u00ean t\u1edd khai.<\/strong> Ghi ch\u00fa M\u1eabu 01\/GTGT \u0111\u01b0a h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ed9c kho\u1ea3n 5 \u0110i\u1ec1u 10 TT 91\/2026 c\u1ee7a ng\u01b0\u1eddi mua v\u00e0o [37] ho\u1eb7c [38] k\u1ef3 nh\u1eadn. N\u1ebfu b\u1ea3ng k\u00ea mua v\u00e0o c\u00f2n tr\u1eeb ch\u00ednh h\u00f3a \u0111\u01a1n s\u1ed1 \u00e2m \u0111\u00f3 v\u00e0o [24], [25], kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh b\u1ecb t\u00ednh hai l\u1ea7n.<\/p><p>L\u1ea5y v\u00ed d\u1ee5 th\u00e1ng 10 \u1edf m\u1ee5c 5: h\u00f3a \u0111\u01a1n tr\u1ea3 h\u00e0ng c\u00f3 thu\u1ebf 3.000.000 \u0111\u1ed3ng v\u1eeba k\u00e9o [25] t\u1eeb 76.000.000 xu\u1ed1ng 73.000.000 \u0111\u1ed3ng, v\u1eeba \u0111\u01b0\u1ee3c ghi [37]. Khi \u0111\u00f3 [40a] = 27.000.000 \u2212 15.000.000 + 3.000.000 \u2212 2.000.000 = 13.000.000 \u0111\u1ed3ng, cao h\u01a1n s\u1ed1 \u0111\u00fang 3.000.000 \u0111\u1ed3ng. C\u00e1ch b\u1eaft l\u1ed7i: l\u1ecdc c\u00e1c h\u00f3a \u0111\u01a1n s\u1ed1 \u00e2m tr\u00ean b\u1ea3ng k\u00ea mua v\u00e0o c\u1ee7a k\u1ef3 v\u00e0 \u0111\u1ed1i chi\u1ebfu t\u1eebng d\u00f2ng v\u1edbi danh s\u00e1ch l\u1eadp [37]\/[38].<\/p><p>H\u00f3a \u0111\u01a1n thu\u1ed9c di\u1ec7n gi\u1ea3m thu\u1ebf ghi 8%; hai b\u00ean k\u00ea khai theo s\u1ed1 thu\u1ebf \u0111\u00e3 gi\u1ea3m tr\u00ean h\u00f3a \u0111\u01a1n. M\u1eabu 01 Ph\u1ee5 l\u1ee5c III <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214310\" target=\"_blank\" rel=\"noopener noreferrer\">N\u0110 174\/2025<\/a> c\u00f3 ph\u1ea7n mua v\u00e0o [05], [06], ph\u1ea7n b\u00e1n ra [07], [08] v\u00e0 [09] = [08] \u2212 [06]. M\u1eabu 01\/GTGT c\u1ee7a TT 89\/2026 ch\u1ec9 c\u00f3 d\u00f2ng thu\u1ebf su\u1ea5t 0%, 5%, 10% v\u00e0 ghi ch\u00fa m\u1eabu kh\u00f4ng h\u01b0\u1edbng d\u1eabn ri\u00eang cho 8%, n\u00ean v\u0103n b\u1ea3n ch\u01b0a ch\u1ec9 \u0111\u1ecbnh d\u00f2ng gh\u00e9p s\u1ed1 li\u1ec7u 8%. C\u1ea7n ki\u1ec3m c\u00e1ch \u1ee9ng d\u1ee5ng k\u00ea khai c\u1ee7a c\u01a1 quan thu\u1ebf x\u1eed l\u00fd, \u0111\u1ed3ng th\u1eddi kh\u1edbp t\u1ed5ng ph\u1ee5 l\u1ee5c v\u1edbi h\u00f3a \u0111\u01a1n.<\/p><figure class=\"fig\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/cach-ghi-01-gtgt-hinh-3-scaled.png\" alt=\"S\u01a1 \u0111\u1ed3 ch\u1ecdn k\u1ef3 ghi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo l\u00fd do: tr\u1ea3 h\u00e0ng, chi\u1ebft kh\u1ea5u th\u00ec ng\u01b0\u1eddi mua ghi k\u1ef3 nh\u1eadn \u1edf [37]\/[38]; h\u00f3a \u0111\u01a1n l\u1eadp sai x\u1eed l\u00fd theo \u0110i\u1ec1u 12 N\u0110 252\/2026 (b\u1ed5 sung k\u1ef3 g\u1ed1c ho\u1eb7c [37]\/[38] k\u1ef3 ph\u00e1t hi\u1ec7n)\" width=\"1600\" height=\"840\" loading=\"lazy\"><figcaption>H\u00ecnh 3. Ch\u1ecdn k\u1ef3 ghi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo l\u00fd do: tr\u1ea3 h\u00e0ng, chi\u1ebft kh\u1ea5u, quy\u1ebft to\u00e1n theo k\u1ebft lu\u1eadn, hay h\u00f3a \u0111\u01a1n l\u1eadp sai.<\/figcaption><\/figure><h2 id=\"muc-4\">4. Chi nh\u00e1nh, c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n kh\u00e1c t\u1ec9nh: khai ri\u00eang hay ph\u00e2n b\u1ed5<\/h2><p>\u0110\u1ecba b\u00e0n kh\u00e1c t\u1ec9nh ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 k\u1ebft lu\u1eadn ph\u1ea3i khai ri\u00eang; tr\u01b0\u1edbc h\u1ebft ph\u1ea3i x\u00e1c \u0111\u1ecbnh lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a \u0111\u01a1n v\u1ecb. Khai ri\u00eang \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o kh\u00e1c v\u1edbi khai t\u1ea1i n\u01a1i ph\u00e1t sinh \u0111\u1ec3 ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 c\u1ee7a tr\u1ee5 s\u1edf.<\/p><p>\u0110i\u1ec1u 19 TT 89\/2026 quy \u0111\u1ecbnh n\u01a1i khai v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5; \u0110i\u1ec1u 15 N\u0110 252\/2026 x\u00e1c \u0111\u1ecbnh c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c di\u1ec7n ph\u00e2n b\u1ed5. V\u1edbi x\u00e2y d\u1ef1ng, ng\u01b0\u1ee1ng 01 t\u1ef7 \u0111\u1ed3ng l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh theo h\u1ee3p \u0111\u1ed3ng, g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/p><p>Ph\u1ea1m vi x\u00e2y d\u1ef1ng n\u00e0y lo\u1ea1i tr\u1eeb x\u00e2y d\u1ef1ng trong khu phi thu\u1ebf quan v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf, k\u1ebf to\u00e1n, b\u1ea3o hi\u1ec3m. V\u00ec v\u1eady, t\u00ean h\u1ee3p \u0111\u1ed3ng c\u00f3 ch\u1eef \u201cc\u00f4ng tr\u00ecnh\u201d ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 x\u00e2y d\u1ef1ng.<\/p><p>B\u1ea3y tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111\u01b0\u1ee3c t\u00e1ch khi t\u1ed5 ch\u1ee9c h\u1ed3 s\u01a1 nh\u01b0 sau:<\/p><div class=\"tbl\" tabindex=\"0\"><table><thead><tr><th>Tr\u01b0\u1eddng h\u1ee3p<\/th><th>Khai \u1edf \u0111\u00e2u, m\u1eabu n\u00e0o<\/th><th>L\u01b0u \u00fd<\/th><\/tr><\/thead><tbody><tr><td>\u0110\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u00f9ng t\u1ec9nh.<\/td><td>Khai chung t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp; 01\/GTGT.<\/td><td>C\u00f3 th\u1ec3 khai ri\u00eang khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00f3 nhu c\u1ea7u.<\/td><\/tr><tr><td>\u0110\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c kh\u00e1c t\u1ec9nh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n khai ri\u00eang.<\/td><td>Khai ri\u00eang t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb; 01\/GTGT.<\/td><td>C\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, tr\u1ef1c ti\u1ebfp b\u00e1n, d\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u0103ng k\u00fd t\u1ea1i \u0111\u01a1n v\u1ecb, h\u1ea1ch to\u00e1n \u0111\u1ee7 \u0111\u1ea7u v\u00e0o\/ra.<\/td><\/tr><tr><td>D\u1ef1 \u00e1n h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/td><td>Khai ri\u00eang n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng; 01\/GTGT.<\/td><td>Bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc theo ti\u1ebfn \u0111\u1ed9.<\/td><\/tr><tr><td>Nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111i\u1ec7n.<\/td><td>Khai ri\u00eang n\u01a1i c\u00f3 nh\u00e0 m\u00e1y; 01\/GTGT.<\/td><td>X\u00e1c \u0111\u1ecbnh \u0111\u00fang ho\u1ea1t \u0111\u1ed9ng khi ch\u1ecdn th\u00f4ng tin t\u1edd khai.<\/td><\/tr><tr><td>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c di\u1ec7n ho\u00e0n, c\u00f3 nhu c\u1ea7u ho\u00e0n.<\/td><td>02\/GTGT; x\u00e1c \u0111\u1ecbnh n\u01a1i n\u1ed9p theo t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd d\u1ef1 \u00e1n.<\/td><td>D\u1ef1 \u00e1n kh\u00e1c t\u1ec9nh: khai n\u01a1i c\u00f3 d\u1ef1 \u00e1n; x\u00e1c \u0111\u1ecbnh ch\u1ee7 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1.<\/td><\/tr><tr><td>X\u00e2y d\u1ef1ng kh\u00e1c t\u1ec9nh, c\u00f4ng tr\u00ecnh t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng.<\/td><td>N\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh: 05\/GTGT; thu\u1ebf b\u1eb1ng 1% doanh thu ch\u01b0a thu\u1ebf.<\/td><td>Tr\u1ee5 s\u1edf t\u1ed5ng h\u1ee3p doanh thu; thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng lu\u00e2n chuy\u1ec3n b\u00f9 tr\u1eeb.<\/td><\/tr><tr><td>C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kh\u00e1c t\u1ec9nh thu\u1ed9c di\u1ec7n ph\u00e2n b\u1ed5.<\/td><td>Tr\u1ee5 s\u1edf khai 01\/GTGT k\u00e8m 01-6\/GTGT.<\/td><td>T\u1ef7 l\u1ec7 2% v\u1edbi h\u00e0ng 10%, 1% v\u1edbi h\u00e0ng 5%; t\u1ed5ng kh\u00f4ng v\u01b0\u1ee3t s\u1ed1 ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf.<\/td><\/tr><\/tbody><\/table><\/div><p class=\"note\">C\u01a1 s\u1edf: kho\u1ea3n 2\u20133 \u0110i\u1ec1u 19, kho\u1ea3n 2 \u0110i\u1ec1u 100 TT 89\/2026; \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 15 N\u0110 252\/2026; ghi ch\u00fa M\u1eabu 01\/GTGT, TT 89\/2026.<\/p><p>C\u00e1c quy \u0111\u1ecbnh khai t\u1eebng l\u1ea7n, ph\u00e2n b\u1ed5 x\u00e2y d\u1ef1ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t n\u00eau tr\u00ean ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ebfn h\u1ebft 31\/12\/2026. B\u1ea5t \u0111\u1ed9ng s\u1ea3n thu\u1ed9c di\u1ec7n ph\u00e2n b\u1ed5, kh\u00e1c nh\u00f3m d\u1ef1 \u00e1n khai ri\u00eang trong b\u1ea3ng, \u00e1p d\u1ee5ng 1% doanh thu ch\u01b0a thu\u1ebf v\u00e0 05\/GTGT. Tr\u1ee5 s\u1edf t\u1ed5ng h\u1ee3p doanh thu, thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c lu\u00e2n chuy\u1ec3n b\u00f9 tr\u1eeb; k\u1ef3 t\u1eeb n\u0103m 2027 ph\u1ea3i ch\u1edd h\u01b0\u1edbng d\u1eabn.<\/p><p class=\"vd\"><strong>V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh):<\/strong> c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u1edf t\u1ec9nh kh\u00e1c c\u00f3 doanh thu ch\u01b0a thu\u1ebf c\u1ee7a h\u00e0ng ch\u1ecbu thu\u1ebf 10% trong th\u00e1ng 11\/2026 l\u00e0 3 t\u1ef7 \u0111\u1ed3ng. S\u1ed1 ph\u00e2n b\u1ed5 cho t\u1ec9nh \u0111\u00f3 l\u00e0 3.000.000.000 \u00d7 2% = 60.000.000 \u0111\u1ed3ng, v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u1ed5ng s\u1ed1 ph\u00e2n b\u1ed5 kh\u00f4ng v\u01b0\u1ee3t s\u1ed1 ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf. Doanh thu ph\u00e2n b\u1ed5 l\u00e0 doanh thu th\u1ef1c t\u1ebf c\u1ee7a k\u1ef3; khai b\u1ed5 sung l\u00e0m \u0111\u1ed5i doanh thu th\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 l\u1ea1i (\u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 19 TT 89\/2026).<\/p><p>V\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, [40b] l\u1ea5y t\u1eeb t\u1ed5ng [28a] v\u00e0 [28b] tr\u00ean 02\/GTGT, \u0111\u1ed3ng th\u1eddi kh\u00f4ng v\u01b0\u1ee3t [40a]. Khi d\u1ef1 \u00e1n \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, thu\u1ebf ch\u01b0a \u0111\u1ec1 ngh\u1ecb ho\u00e0n chuy\u1ec3n v\u1ec1 \u0111\u01b0\u1ee3c xem x\u00e9t \u1edf [39a] theo ghi ch\u00fa m\u1eabu. H\u00f3a \u0111\u01a1n Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ho\u1eb7c chi nh\u00e1nh \u0111\u00e3 k\u00ea khai th\u00ec c\u01a1 s\u1edf kinh doanh kh\u00f4ng k\u00ea l\u1ea1i (kho\u1ea3n 9 \u0110i\u1ec1u 23 N\u0110 181\/2025).<\/p><p>Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng tr\u1ecdn th\u00e1ng, qu\u00fd c\u0169ng kh\u00f4ng ph\u1ea3i n\u1ed9p (kho\u1ea3n 3\u20134 \u0110i\u1ec1u 11, \u0111i\u1ec3m c.1 kho\u1ea3n 1 \u0110i\u1ec1u 7 N\u0110 252\/2026).<\/p><h2 id=\"muc-5\">5. V\u00ed d\u1ee5 th\u00e1ng 10\/2026: t\u1edd khai c\u00f3 h\u00e0ng tr\u1ea3 l\u1ea1i, h\u00f3a \u0111\u01a1n s\u00f3t v\u00e0 ch\u00eanh l\u1ec7ch s\u1ed5<\/h2><p>Ch\u00eanh l\u1ec7ch \u0111\u1ea7u k\u1ef3 ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch tr\u01b0\u1edbc khi t\u00ednh s\u1ed1 n\u1ed9p, v\u00ec l\u1ea5y d\u01b0 s\u1ed5 thay [22] s\u1ebd che m\u1ea5t ngu\u1ed3n sai l\u1ec7ch.<\/p><p class=\"vd\"><strong>V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh).<\/strong><\/p><p>C\u00f4ng ty A khai th\u00e1ng, \u00e1p d\u1ee5ng TT 99\/2025, c\u00f3 h\u1ea1n n\u1ed9p t\u1edd khai th\u00e1ng 10\/2026 l\u00e0 20\/11\/2026. D\u01b0 N\u1ee3 1331 \u0111\u1ea7u th\u00e1ng tr\u00ean s\u1ed5 l\u00e0 17.000.000 \u0111\u1ed3ng, nh\u01b0ng [22] ch\u1ec9 l\u00e0 15.000.000 \u0111\u1ed3ng.<\/p><p>Nguy\u00ean nh\u00e2n n\u1eb1m \u1edf h\u00f3a \u0111\u01a1n th\u00e1ng 9: gi\u00e1 h\u00e0ng 20.000.000 \u0111\u1ed3ng, thu\u1ebf 2.000.000 \u0111\u1ed3ng, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb. H\u00f3a \u0111\u01a1n \u0111\u00e3 ghi s\u1ed5 nh\u01b0ng b\u1ecb b\u1ecf s\u00f3t tr\u00ean b\u1ea3ng k\u00ea, n\u00ean [43] th\u00e1ng 9 ch\u1ec9 c\u00f3 15.000.000 \u0111\u1ed3ng.<\/p><p>Th\u00e1ng 10 mua h\u00e0ng ch\u1ecbu thu\u1ebf 10% v\u1edbi gi\u00e1 720.000.000 \u0111\u1ed3ng, thu\u1ebf 72.000.000 \u0111\u1ed3ng. H\u00e0ng mua ch\u1ecbu thu\u1ebf 5% c\u00f3 gi\u00e1 80.000.000 \u0111\u1ed3ng, thu\u1ebf 4.000.000 \u0111\u1ed3ng. To\u00e0n b\u1ed9 \u0111\u1ea7u v\u00e0o d\u00f9ng cho h\u00e0ng ch\u1ecbu thu\u1ebf, n\u00ean [24] v\u00e0 [25] c\u00f9ng b\u1eb1ng 76.000.000 \u0111\u1ed3ng.<\/p><p>B\u00e1n ra g\u1ed3m xu\u1ea5t kh\u1ea9u 0% l\u00e0 100.000.000 \u0111\u1ed3ng, \u0111\u1ee7 b\u1ed9 ch\u1ee9ng t\u1eeb theo y\u00eau c\u1ea7u. Doanh thu 5% l\u00e0 200.000.000 \u0111\u1ed3ng, thu\u1ebf 10.000.000 \u0111\u1ed3ng; doanh thu 10% l\u00e0 900.000.000 \u0111\u1ed3ng, thu\u1ebf 90.000.000 \u0111\u1ed3ng.<\/p><p>Trong th\u00e1ng, c\u00f4ng ty tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n h\u00e0ng mua th\u00e1ng 8 v\u00e0 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m. Gi\u00e1 h\u00e0ng tr\u1ea3 l\u1ea1i l\u00e0 30.000.000 \u0111\u1ed3ng, thu\u1ebf 3.000.000 \u0111\u1ed3ng; kho\u1ea3n n\u00e0y v\u00e0o [37] th\u00e1ng 10. H\u00f3a \u0111\u01a1n th\u00e1ng 9 b\u1ecf s\u00f3t \u0111\u01b0a v\u00e0o [38] th\u00e1ng 10 v\u1edbi s\u1ed1 thu\u1ebf 2.000.000 \u0111\u1ed3ng.<\/p><p>C\u00e1c s\u1ed1 c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u00ean t\u1edd khai \u0111\u01b0\u1ee3c g\u1ed9p trong b\u1ea3ng sau, theo \u0111\u00fang th\u1ee9 t\u1ef1 ch\u1ec9 ti\u00eau trong t\u1eebng d\u00f2ng:<\/p><div class=\"tbl\" tabindex=\"0\"><table><thead><tr><th>Ch\u1ec9 ti\u00eau<\/th><th>S\u1ed1 ti\u1ec1n, \u0111\u1ed3ng<\/th><\/tr><\/thead><tbody><tr><td>[22]<\/td><td>15.000.000<\/td><\/tr><tr><td>[23] \/ [24] \/ [25]<\/td><td>800.000.000 \/ 76.000.000 \/ 76.000.000<\/td><\/tr><tr><td>[29]<\/td><td>100.000.000<\/td><\/tr><tr><td>[30] \/ [31]<\/td><td>200.000.000 \/ 10.000.000<\/td><\/tr><tr><td>[32] \/ [33]<\/td><td>900.000.000 \/ 90.000.000<\/td><\/tr><tr><td>[27] = [34]; [28] = [35]<\/td><td>1.200.000.000; 100.000.000<\/td><\/tr><tr><td>[36]<\/td><td>24.000.000<\/td><\/tr><tr><td>[37] \/ [38]<\/td><td>3.000.000 \/ 2.000.000<\/td><\/tr><tr><td>[40a] = [40]<\/td><td>10.000.000<\/td><\/tr><tr><td>[41] \/ [42] \/ [43]<\/td><td>0 \/ 0 \/ 0<\/td><\/tr><\/tbody><\/table><\/div><p>C\u00e1c ch\u1ec9 ti\u00eau [23a], [24a], [26], [32a], [32b], [34a], [39a] v\u00e0 [40b] \u0111\u1ec1u b\u1eb1ng 0 trong v\u00ed d\u1ee5 n\u00e0y.<\/p><p class=\"calc\"><strong>Ki\u1ec3m tra:<\/strong> [40a] = 24.000.000 \u2212 15.000.000 + 3.000.000 \u2212 2.000.000 \u2212 0 = <strong>10.000.000 \u0111\u1ed3ng<\/strong>.<\/p><p>S\u1ed5 k\u1ebf to\u00e1n ch\u1ec9 ghi nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf, kh\u00f4ng t\u1ea1o th\u00eam nghi\u1ec7p v\u1ee5 \u0111\u1ec3 l\u00e0m cho s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 b\u1eb1ng [22]. S\u00e1u d\u00f2ng d\u01b0\u1edbi \u0111\u00e2y g\u1ed3m b\u00fat to\u00e1n th\u00e1ng 9 \u0111\u00e3 c\u00f3 v\u00e0 c\u00e1c b\u00fat to\u00e1n c\u1ee7a th\u00e1ng 10; s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng t\u1eebng v\u1ebf:<\/p><div class=\"tbl wide\" tabindex=\"0\"><table><thead><tr><th>Nghi\u1ec7p v\u1ee5<\/th><th>N\u1ee3 \/ C\u00f3<\/th><th>S\u1ed1 ti\u1ec1n<\/th><th>V\u00ec sao<\/th><\/tr><\/thead><tbody><tr><td>Th\u00e1ng 9: h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t b\u1ea3ng k\u00ea.<\/td><td>N\u1ee3 156; N\u1ee3 1331 \/ C\u00f3 331<\/td><td>20.000.000; 2.000.000 \/ 22.000.000<\/td><td>S\u1ed5 \u0111\u00e3 c\u00f3 thu\u1ebf \u0111\u1ea7u v\u00e0o; ch\u00eanh l\u1ec7ch n\u1eb1m \u1edf b\u1ea3ng k\u00ea, kh\u00f4ng ph\u1ea3i thi\u1ebfu b\u00fat to\u00e1n.<\/td><\/tr><tr><td>Th\u00e1ng 10: mua h\u00e0ng.<\/td><td>N\u1ee3 156; N\u1ee3 1331 \/ C\u00f3 331<\/td><td>800.000.000; 76.000.000 \/ 876.000.000<\/td><td>Thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c t\u00e1ch kh\u1ecfi gi\u00e1 h\u00e0ng mua.<\/td><\/tr><tr><td>H\u00e0ng mua tr\u1ea3 l\u1ea1i.<\/td><td>N\u1ee3 331 \/ C\u00f3 156; C\u00f3 1331<\/td><td>33.000.000 \/ 30.000.000; 3.000.000<\/td><td>Gi\u1ea3m c\u1ea3 gi\u00e1 h\u00e0ng v\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o; ph\u1ea7n thu\u1ebf kh\u1edbp [37].<\/td><\/tr><tr><td>B\u00e1n h\u00e0ng.<\/td><td>N\u1ee3 131 \/ C\u00f3 511; C\u00f3 33311<\/td><td>1.300.000.000 \/ 1.200.000.000; 100.000.000<\/td><td>T\u00e1ch doanh thu v\u00e0 thu\u1ebf \u0111\u1ea7u ra; ph\u1ea7n thu\u1ebf kh\u1edbp [35].<\/td><\/tr><tr><td>Kh\u1ea5u tr\u1eeb cu\u1ed1i k\u1ef3.<\/td><td>N\u1ee3 33311 \/ C\u00f3 1331<\/td><td>90.000.000 \/ 90.000.000<\/td><td>S\u1ed1 kh\u1ea5u tr\u1eeb b\u1eb1ng 17.000.000 + 76.000.000 \u2212 3.000.000, kh\u1edbp ph\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb tr\u00ean t\u1edd khai.<\/td><\/tr><tr><td>N\u1ed9p thu\u1ebf.<\/td><td>N\u1ee3 33311 \/ C\u00f3 112<\/td><td>10.000.000 \/ 10.000.000<\/td><td>Thanh to\u00e1n \u0111\u00fang ph\u1ea7n ngh\u0129a v\u1ee5 c\u00f2n l\u1ea1i sau kh\u1ea5u tr\u1eeb.<\/td><\/tr><\/tbody><\/table><\/div><p class=\"note\">C\u01a1 s\u1edf chung cho hai b\u1ea3ng: Ph\u1ee5 l\u1ee5c II <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"noopener noreferrer\">TT 99\/2025<\/a>; M\u1eabu 01\/GTGT, TT 89\/2026; \u0110i\u1ec1u 10 TT 91\/2026; kho\u1ea3n 6 \u0110i\u1ec1u 23 N\u0110 181\/2025; kho\u1ea3n 6 \u0110i\u1ec1u 12 N\u0110 252\/2026.<\/p><p>H\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t th\u00e1ng 9 kh\u00f4ng ghi th\u00eam b\u00fat to\u00e1n; t\u1edd khai \u0111u\u1ed5i theo s\u1ed5 qua [38].<\/p><p>S\u1ed1 kh\u1ea5u tr\u1eeb tr\u00ean s\u1ed5 l\u00e0 90.000.000 \u0111\u1ed3ng, c\u0169ng b\u1eb1ng [22] + [25] \u2212 [37] + [38]. C\u1ee5 th\u1ec3, 15.000.000 + 76.000.000 \u2212 3.000.000 + 2.000.000 = 90.000.000 \u0111\u1ed3ng. Ph\u1ea7n ch\u00eanh \u0111\u1ea7u k\u1ef3 \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed1i l\u1ea1i, kh\u00f4ng c\u1ea7n s\u1eeda [22].<\/p><p><strong>T\u1ed5ng ki\u1ec3m tra<\/strong> g\u1ed3m n\u0103m ph\u00e9p th\u1eed:<\/p><ul><li><strong>(i) Ch\u00eanh l\u1ec7ch \u0111\u1ea7u k\u1ef3:<\/strong> 17.000.000 \u2212 15.000.000 = 2.000.000 \u0111\u1ed3ng = [38], gi\u1ea3i th\u00edch h\u1ebft ph\u1ea7n s\u1ed5 cao h\u01a1n t\u1edd khai.<\/li><li><strong>(ii) Thu\u1ebf \u0111\u1ea7u ra:<\/strong> ph\u00e1t sinh C\u00f3 33311 = 100.000.000 \u0111\u1ed3ng = [35].<\/li><li><strong>(iii) S\u1ed1 ph\u1ea3i n\u1ed9p:<\/strong> d\u01b0 C\u00f3 33311 sau kh\u1ea5u tr\u1eeb = 10.000.000 \u0111\u1ed3ng = [40], tr\u01b0\u1edbc khi ghi nh\u1eadn n\u1ed9p ti\u1ec1n.<\/li><li><strong>(iv) S\u1ed1 chuy\u1ec3n k\u1ef3:<\/strong> d\u01b0 N\u1ee3 1331 sau kh\u1ea5u tr\u1eeb = 0 = [43].<\/li><li><strong>(v) Doanh thu:<\/strong> ph\u00e1t sinh C\u00f3 511 b\u00e1n h\u00e0ng = 1.200.000.000 \u0111\u1ed3ng = [34]; k\u1ef3 n\u00e0y kh\u00f4ng c\u00f3 gi\u1ea3m tr\u1eeb ho\u1eb7c doanh thu ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/li><\/ul><p>Khi gi\u00e1m \u0111\u1ed1c h\u1ecfi v\u00ec sao s\u1ed1 ph\u1ea3i n\u1ed9p kh\u00e1c s\u1ed1 d\u01b0 s\u1ed5, n\u0103m ph\u00e9p th\u1eed (i)\u2013(v) l\u00e0 c\u00e2u tr\u1ea3 l\u1eddi c\u00f3 s\u1ed1 li\u1ec7u, c\u00f3 th\u1ec3 \u0111\u01b0a ra ngay. T\u1eebng kho\u1ea3n ch\u00eanh \u0111\u1ec1u \u0111\u00e3 c\u00f3 ph\u00e9p t\u00ednh v\u00e0 ngu\u1ed3n \u0111\u1ed1i chi\u1ebfu.<\/p><h3 id=\"tinh-huong-phu-khai-bo-sung-thang-7-2026-va-tien-cham-nop\">T\u00ecnh hu\u1ed1ng ph\u1ee5: khai b\u1ed5 sung th\u00e1ng 7\/2026 v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p<\/h3><p>L\u1ed7i tr\u00f9ng \u0111\u1ea7u v\u00e0o ph\u1ea3i quay l\u1ea1i k\u1ef3 g\u1ed1c n\u1ebfu vi\u1ec7c s\u1eeda l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3. T\u00ecnh hu\u1ed1ng n\u00e0y kh\u00e1c h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t th\u00e1ng 9 \u1edf tr\u00ean, d\u00f9 c\u1ea3 hai \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n sau k\u1ef3 k\u00ea khai.<\/p><ol><li><strong>Ph\u00e1t hi\u1ec7n sai l\u1ec7ch.<\/strong> Ng\u00e0y 10\/11\/2026, C\u00f4ng ty A th\u1ea5y b\u1ea3ng k\u00ea th\u00e1ng 7 nh\u1eadp tr\u00f9ng h\u00f3a \u0111\u01a1n gi\u00e1 50.000.000 \u0111\u1ed3ng, thu\u1ebf 5.000.000 \u0111\u1ed3ng. S\u1ed5 ch\u1ec9 ghi m\u1ed9t l\u1ea7n; t\u1edd khai \u0111\u00e3 ghi [40] = 30.000.000 \u0111\u1ed3ng v\u00e0 n\u1ed9p \u0111\u1ee7 ng\u00e0y 20\/8\/2026.<\/li><li><strong>X\u00e1c \u0111\u1ecbnh lo\u1ea1i sai s\u00f3t.<\/strong> [25] th\u00e1ng 7 th\u1eeba 5.000.000 \u0111\u1ed3ng, n\u00ean s\u1ed1 ph\u1ea3i n\u1ed9p \u0111\u00fang l\u00e0 35.000.000 \u0111\u1ed3ng. Vi\u1ec7c s\u1eeda l\u00e0m t\u0103ng ngh\u0129a v\u1ee5 c\u1ee7a k\u1ef3 g\u1ed1c, kh\u00f4ng x\u1eed l\u00fd qua [37] th\u00e1ng 11.<\/li><li><strong>Khai b\u1ed5 sung th\u00e1ng 7.<\/strong> H\u1ed3 s\u01a1 d\u00f9ng m\u1eabu theo TT 89\/2026 v\u00ec k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 7\/2026. C\u00e1ch x\u1eed l\u00fd d\u1ef1a tr\u00ean \u0111i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 23 N\u0110 181\/2025 v\u00e0 \u0111i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 12 N\u0110 252\/2026.<\/li><li><strong>T\u00ednh \u0111\u1ee7 th\u1eddi gian ch\u1eadm n\u1ed9p.<\/strong> Gi\u1ea3 \u0111\u1ecbnh c\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n, n\u1ed9p th\u00eam 5.000.000 \u0111\u1ed3ng ng\u00e0y 16\/11\/2026. Th\u1eddi gian t\u1eeb 21\/8 \u0111\u1ebfn 15\/11 l\u00e0 11 + 30 + 31 + 15 = <strong>87 ng\u00e0y<\/strong>; ti\u1ec1n ch\u1eadm n\u1ed9p = 5.000.000 \u00d7 0,03% \u00d7 87 = <strong>130.500 \u0111\u1ed3ng<\/strong>.<\/li><li><strong>Kh\u1edbp ti\u1ec1n n\u1ed9p v\u1edbi s\u1ed1 treo tr\u00ean s\u1ed5.<\/strong> Khi n\u1ed9p b\u1ed5 sung, ghi N\u1ee3 33311: 5.000.000 \/ C\u00f3 112: 5.000.000 \u0111\u1ed3ng. D\u01b0 C\u00f3 33311 treo 5.000.000 \u0111\u1ed3ng t\u1eeb th\u00e1ng 8 l\u00e0 d\u1ea5u hi\u1ec7u t\u1edd khai th\u1ea5p h\u01a1n s\u1ed5; ti\u1ec1n ch\u1eadm n\u1ed9p h\u1ea1ch to\u00e1n theo ch\u1ebf \u0111\u1ed9 \u0111ang \u00e1p d\u1ee5ng.<\/li><\/ol><figure class=\"hinh\" id=\"hinh-6\"><div class=\"hinh-box\"><figure aria-label=\"D\u00f2ng th\u1eddi gian khai b\u1ed5 sung th\u00e1ng 7\/2026: h\u1ea1n n\u1ed9p 20\/8, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p t\u1eeb 21\/8 \u0111\u1ebfn 15\/11, n\u1ed9p ti\u1ec1n 16\/11, t\u1ed5ng 87 ng\u00e0y v\u00e0 130.500 \u0111\u1ed3ng\" style=\"margin:28px 0;padding:20px 18px;background:#F5F8FE;border:1px solid #DCE5F7;border-radius:16px;box-shadow:0 4px 18px rgba(2,57,176,0.08);font-family:inherit;color:#1B2A4A;line-height:1.45;\"><div style=\"font-size:13px;font-weight:600;color:#3460BF;letter-spacing:0.02em;\">KHAI B\u1ed4 SUNG TH\u00c1NG 7\/2026 (S\u1ed0 LI\u1ec6U GI\u1ea2 \u0110\u1ecaNH)<\/div><div style=\"font-size:20px;font-weight:700;color:#0239B0;margin:4px 0 14px;\">Ti\u1ec1n ch\u1eadm n\u1ed9p d\u1eebng \u1edf ng\u00e0y n\u1ed9p ti\u1ec1n, kh\u00f4ng \u1edf ng\u00e0y g\u1eedi t\u1edd khai<\/div><div style=\"display:flex;flex-wrap:wrap;gap:10px;\"><div style=\"flex:1 1 130px;background:#FFFFFF;border-radius:10px;padding:10px 12px;border-left:4px solid #99AFDF;\"><div style=\"font-size:15px;font-weight:700;color:#0239B0;\">20\/8<\/div><div style=\"font-size:14px;\">H\u1ea1n t\u1edd khai th\u00e1ng 7; \u0111\u00e3 n\u1ed9p 30 tri\u1ec7u theo t\u1edd khai<\/div><\/div><div style=\"flex:1 1 130px;background:#FFFFFF;border-radius:10px;padding:10px 12px;border-left:4px solid #0239B0;\"><div style=\"font-size:15px;font-weight:700;color:#0239B0;\">21\/8<\/div><div style=\"font-size:14px;\">Ng\u00e0y \u0111\u1ea7u t\u00ednh ch\u1eadm n\u1ed9p cho 5 tri\u1ec7u thi\u1ebfu<\/div><\/div><div style=\"flex:1 1 130px;background:#FFFFFF;border-radius:10px;padding:10px 12px;border-left:4px solid #0239B0;\"><div style=\"font-size:15px;font-weight:700;color:#0239B0;\">10\/11<\/div><div style=\"font-size:14px;\">Ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n nh\u1eadp tr\u00f9ng, khai b\u1ed5 sung th\u00e1ng 7<\/div><\/div><div style=\"flex:1 1 130px;background:#FFFFFF;border-radius:10px;padding:10px 12px;border-left:4px solid #0239B0;\"><div style=\"font-size:15px;font-weight:700;color:#0239B0;\">15\/11<\/div><div style=\"font-size:14px;\">Ng\u00e0y cu\u1ed1i t\u00ednh, li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y n\u1ed9p ti\u1ec1n<\/div><\/div><div style=\"flex:1 1 130px;background:#FFFFFF;border-radius:10px;padding:10px 12px;border-left:4px solid #99AFDF;\"><div style=\"font-size:15px;font-weight:700;color:#0239B0;\">16\/11<\/div><div style=\"font-size:14px;\">N\u1ed9p th\u00eam 5 tri\u1ec7u ti\u1ec1n thu\u1ebf<\/div><\/div><\/div><div style=\"margin-top:14px;display:flex;flex-wrap:wrap;gap:10px;\"><div style=\"flex:1 1 220px;background:#E8EEFB;border-radius:10px;padding:10px 14px;\"><div style=\"font-size:13px;color:#5A6B8C;\">S\u1ed1 ng\u00e0y<\/div><div style=\"font-size:16px;font-weight:700;color:#0239B0;\">11 + 30 + 31 + 15 = 87 ng\u00e0y<\/div><\/div><div style=\"flex:1 1 220px;background:#E8EEFB;border-radius:10px;padding:10px 14px;\"><div style=\"font-size:13px;color:#5A6B8C;\">Ti\u1ec1n ch\u1eadm n\u1ed9p<\/div><div style=\"font-size:16px;font-weight:700;color:#0239B0;\">5.000.000 \u00d7 0,03% \u00d7 87 = 130.500 \u0111\u1ed3ng<\/div><\/div><\/div><figcaption style=\"font-size:13px;color:#5A6B8C;margin-top:12px;\">Th\u1eddi gian t\u00ednh li\u00ean t\u1ee5c, k\u1ec3 c\u1ea3 ng\u00e0y ngh\u1ec9 (\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 26 N\u0110 252\/2026); m\u1ee9c 0,03%\/ng\u00e0y (\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 16 Lu\u1eadt 108\/2025\/QH15). Gi\u1ea3 \u0111\u1ecbnh kh\u00f4ng thu\u1ed9c di\u1ec7n gia h\u1ea1n.<\/figcaption><\/figure><\/div><figcaption class=\"hinh-cap\"><b>H\u00ecnh 6<\/b> \u00b7 D\u00f2ng th\u1eddi gian khai b\u1ed5 sung th\u00e1ng 7\/2026: 87 ng\u00e0y ch\u1eadm n\u1ed9p, 130.500 \u0111\u1ed3ng<\/figcaption><\/figure><p>M\u1ee9c 0,03%\/ng\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 16 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/luat-so-108-2025-qh15-468670.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Lu\u1eadt 108\/2025\/QH15<\/a>. Th\u1eddi gian t\u00ednh \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y n\u1ed9p ti\u1ec1n theo \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 26 N\u0110 252\/2026, kh\u00f4ng d\u1eebng \u1edf ng\u00e0y g\u1eedi h\u1ed3 s\u01a1 b\u1ed5 sung.<\/p><p>N\u1ebfu th\u00e1ng 7 \u0111ang c\u00f2n kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 v\u00e0 l\u1ed7i ch\u1ec9 l\u00e0m gi\u1ea3m s\u1ed1 chuy\u1ec3n k\u1ef3, x\u1eed l\u00fd qua [37] k\u1ef3 ph\u00e1t hi\u1ec7n.<\/p><figure class=\"fig\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/cach-ghi-01-gtgt-hinh-4-scaled.png\" alt=\"\u0110\u1ed1i chi\u1ebfu b\u1ed1n ngu\u1ed3n h\u00f3a \u0111\u01a1n, b\u1ea3ng k\u00ea, s\u1ed5 1331\/33311 v\u00e0 t\u1edd khai, ch\u00eanh 2 tri\u1ec7u \u0111\u1ed3ng b\u1eb1ng [38]\" width=\"1600\" height=\"790\" loading=\"lazy\"><figcaption>H\u00ecnh 4. \u0110\u1ed1i chi\u1ebfu b\u1ed1n ngu\u1ed3n: h\u00f3a \u0111\u01a1n, b\u1ea3ng k\u00ea, s\u1ed5 1331\/33311 v\u00e0 t\u1edd khai (v\u00ed d\u1ee5 th\u00e1ng 10\/2026, s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh).<\/figcaption><\/figure><h2 id=\"muc-6\">6. R\u00e0 t\u1edd khai 15 ph\u00fat tr\u01b0\u1edbc khi b\u1ea5m n\u1ed9p<\/h2><p>Khi n\u1ed9p s\u00e1t h\u1ea1n, d\u00e0nh 15 ph\u00fat r\u00e0 theo th\u1ee9 t\u1ef1 r\u1ee7i ro \u0111\u00e1ng gi\u00e1 h\u01a1n r\u00e0 l\u1ea1i to\u00e0n b\u1ed9 t\u1edd khai. M\u1ee5c ti\u00eau l\u00e0 ph\u00e1t hi\u1ec7n kho\u1ea3n c\u1ea7n s\u1eeda ngay, tr\u00e1nh ph\u1ea3i m\u1edf t\u1edd khai b\u1ed5 sung v\u00e0o tu\u1ea7n sau.<\/p><p>Th\u1ee9 t\u1ef1 d\u01b0\u1edbi \u0111\u00e2y \u01b0u ti\u00ean kho\u1ea3n c\u00f3 th\u1ec3 k\u00e9o sai s\u1ed1 chuy\u1ec3n k\u1ef3, r\u1ed3i m\u1edbi \u0111\u1ebfn doanh thu, ph\u1ee5 l\u1ee5c v\u00e0 th\u00f4ng tin h\u1ed3 s\u01a1:<\/p><ol><li><strong>Kh\u00f3a \u0111i\u1ec3m xu\u1ea5t ph\u00e1t:<\/strong> so [22] v\u1edbi [43] t\u1edd khai k\u1ef3 tr\u01b0\u1edbc, r\u1ed3i \u0111\u1ed1i chi\u1ebfu d\u01b0 N\u1ee3 1331 \u0111\u1ec3 ghi ri\u00eang t\u1eebng kho\u1ea3n ch\u00eanh.<\/li><li><strong>R\u00e0 \u0111\u1ed9 \u0111\u1ea7y \u0111\u1ee7:<\/strong> so b\u1ea3ng k\u00ea mua, b\u00e1n v\u1edbi danh s\u00e1ch h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u00e1nh d\u1ea5u h\u00f3a \u0111\u01a1n thi\u1ebfu ho\u1eb7c tr\u00f9ng.<\/li><li><strong>Ki\u1ec3m d\u1ea5u \u0111i\u1ec1u ch\u1ec9nh:<\/strong> \u0111\u1ed1i chi\u1ebfu t\u1eebng kho\u1ea3n [37]\/[38] v\u1edbi h\u00f3a \u0111\u01a1n, l\u00fd do \u0111i\u1ec1u ch\u1ec9nh v\u00e0 k\u1ef3 x\u1eed l\u00fd \u0111\u00e3 x\u00e1c \u0111\u1ecbnh.<\/li><li><strong>Th\u1eed \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb:<\/strong> khi c\u00f3 [26], so [25] v\u1edbi [24] v\u00e0 b\u1ea3ng h\u1ea1ch to\u00e1n ri\u00eang ho\u1eb7c ph\u00e2n b\u1ed5 \u0111\u1ea7u v\u00e0o.<\/li><li><strong>R\u00e0 xu\u1ea5t kh\u1ea9u:<\/strong> \u0111\u1ed1i chi\u1ebfu [29] v\u1edbi h\u1ee3p \u0111\u1ed3ng, t\u1edd khai h\u1ea3i quan, ch\u1ee9ng t\u1eeb thanh to\u00e1n; d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ki\u1ec3m b\u1ed9 ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u1ee9ng.<\/li><li><strong>N\u1ed1i doanh thu, \u0111\u1ea7u ra:<\/strong> so [34] v\u1edbi ph\u00e1t sinh C\u00f3 511 v\u00e0 [35] v\u1edbi ph\u00e1t sinh C\u00f3 33311, gi\u1ea3i th\u00edch t\u1eebng ph\u1ea7n ch\u01b0a kh\u1edbp.<\/li><li><strong>Ch\u1ea1y ph\u01b0\u01a1ng tr\u00ecnh:<\/strong> so [35] \u2212 [25] \u2212 [22] + [37] \u2212 [38] \u2212 [39a] v\u1edbi ph\u00e1t sinh C\u00f3 33311 tr\u1eeb d\u01b0 N\u1ee3 1331 tr\u01b0\u1edbc kh\u1ea5u tr\u1eeb.<\/li><li><strong>Ki\u1ec3m d\u1ef1 \u00e1n, ho\u00e0n thu\u1ebf:<\/strong> \u0111\u1ed1i chi\u1ebfu [40b] v\u1edbi 02\/GTGT, [39a] v\u1edbi h\u1ed3 s\u01a1 b\u00e0n giao, [42] v\u1edbi \u0111i\u1ec1u ki\u1ec7n v\u00e0 b\u1ea3ng t\u00ednh ho\u00e0n.<\/li><li><strong>Kh\u1edbp ph\u1ee5 l\u1ee5c 8%:<\/strong> \u0111\u1ed1i chi\u1ebfu c\u00e1c t\u1ed5ng [05]\u2013[09] v\u1edbi h\u00f3a \u0111\u01a1n v\u00e0 t\u1edd khai \u0111\u1ebfn k\u1ef3 th\u00e1ng 12\/2026 ho\u1eb7c qu\u00fd IV\/2026 n\u1ebfu kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n m\u1edbi.<\/li><li><strong>Ch\u1ed1t \u0111\u00fang h\u1ed3 s\u01a1:<\/strong> so k\u1ef3 t\u00ednh thu\u1ebf, tr\u1ea1ng th\u00e1i l\u1ea7n \u0111\u1ea7u\/b\u1ed5 sung v\u00e0 m\u1eabu \u0111ang ch\u1ecdn v\u1edbi k\u1ef3 c\u00f3 ngh\u0129a v\u1ee5 ho\u1eb7c sai s\u00f3t.<\/li><\/ol><p class=\"note\">C\u01a1 s\u1edf ki\u1ec3m tra: M\u1eabu 01\/GTGT, TT 89\/2026; \u0110i\u1ec1u 18, 23, 29, 37 N\u0110 181\/2025; \u0110i\u1ec1u 1 N\u0110 174\/2025; \u0110i\u1ec1u 12 N\u0110 252\/2026; Ph\u1ee5 l\u1ee5c II TT 99\/2025.<\/p><p>Ph\u01b0\u01a1ng tr\u00ecnh \u1edf b\u01b0\u1edbc 7 ch\u1ec9 cho bi\u1ebft t\u1ed5ng ch\u00eanh l\u1ec7ch, ch\u01b0a thay cho vi\u1ec7c gi\u1ea3i th\u00edch t\u1eebng kho\u1ea3n. Trong v\u00ed d\u1ee5 th\u00e1ng 10, [22] th\u1ea5p h\u01a1n d\u01b0 s\u1ed5 nh\u01b0ng [38] \u0111\u00e3 n\u1ed1i \u0111\u1ee7 ph\u1ea7n thi\u1ebfu. N\u1ebfu b\u1ecf qua b\u01b0\u1edbc n\u00e0y, s\u1ed1 li\u1ec7u c\u00f3 th\u1ec3 tr\u00f4ng l\u1ec7ch d\u00f9 k\u1ebft qu\u1ea3 cu\u1ed1i k\u1ef3 \u0111\u00fang.<\/p><h3 id=\"nam-cap-so-phai-khop-truoc-khi-nop\">N\u0103m c\u1eb7p s\u1ed1 ph\u1ea3i kh\u1edbp tr\u01b0\u1edbc khi n\u1ed9p<\/h3><p>Khi t\u1edd khai v\u00e0 s\u1ed5 l\u1ec7ch nhau, khoanh v\u00f9ng theo n\u0103m c\u1eb7p s\u1ed1 d\u01b0\u1edbi \u0111\u00e2y tr\u01b0\u1edbc khi d\u00f2 t\u1eebng h\u00f3a \u0111\u01a1n. M\u1ed7i c\u1eb7p ch\u1ec9 ra kho\u1ea3n l\u1ec7ch thu\u1ed9c k\u1ef3 n\u00e0o v\u00e0 \u0111i v\u00e0o ch\u1ec9 ti\u00eau n\u00e0o:<\/p><div class=\"tbl\" tabindex=\"0\"><table><thead><tr><th>C\u1eb7p s\u1ed1<\/th><th>L\u1ec7ch th\u01b0\u1eddng \u0111\u1ebfn t\u1eeb<\/th><th>X\u1eed l\u00fd<\/th><\/tr><\/thead><tbody><tr><td>H\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng \u2194 b\u1ea3ng k\u00ea mua v\u00e0o<\/td><td>H\u00f3a \u0111\u01a1n ch\u01b0a k\u00ea, k\u00ea tr\u00f9ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh m\u1edbi nh\u1eadn.<\/td><td>S\u00f3t k\u1ef3 tr\u01b0\u1edbc: [38] k\u1ef3 ph\u00e1t hi\u1ec7n; tr\u00f9ng l\u00e0m t\u0103ng ph\u1ea3i n\u1ed9p: b\u1ed5 sung k\u1ef3 g\u1ed1c.<\/td><\/tr><tr><td>B\u1ea3ng k\u00ea mua v\u00e0o \u2194 ph\u00e1t sinh N\u1ee3 1331<\/td><td>H\u00f3a \u0111\u01a1n ghi s\u1ed5 ch\u01b0a k\u00ea; thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1eabn treo 1331.<\/td><td>\u0110\u00e3 ghi s\u1ed5 k\u1ef3 tr\u01b0\u1edbc: [38] k\u1ef3 ph\u00e1t hi\u1ec7n; thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n kh\u1ecfi 1331.<\/td><\/tr><tr><td>[22] \u2194 d\u01b0 N\u1ee3 133 \u0111\u1ea7u k\u1ef3<\/td><td>Thu\u1ebf ghi s\u1ed5 ch\u01b0a k\u00ea; thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n m\u00e0 ng\u00e2n s\u00e1ch ch\u01b0a tr\u1ea3.<\/td><td>L\u1eadp d\u00f2ng gi\u1ea3i th\u00edch; kh\u00f4ng s\u1eeda [22].<\/td><\/tr><tr><td>[35] \u2194 ph\u00e1t sinh C\u00f3 33311<\/td><td>H\u00f3a \u0111\u01a1n b\u00e1n ra \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf ghi s\u1ed5 kh\u00e1c k\u1ef3.<\/td><td>Tr\u1ea3 h\u00e0ng, chi\u1ebft kh\u1ea5u: k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh; l\u1eadp sai: x\u00e9t nh\u01b0 sai s\u00f3t.<\/td><\/tr><tr><td>[34] \u2194 ph\u00e1t sinh C\u00f3 511<\/td><td>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf kh\u00e1c th\u1eddi \u0111i\u1ec3m ghi doanh thu.<\/td><td>B\u1ea3ng gi\u1ea3i th\u00edch t\u1eebng kho\u1ea3n; kh\u00f4ng \u00e9p hai s\u1ed1 b\u1eb1ng nhau.<\/td><\/tr><\/tbody><\/table><\/div><p class=\"note\">C\u0103n c\u1ee9: ghi ch\u00fa M\u1eabu 01\/GTGT, TT 89\/2026; kho\u1ea3n 6, kho\u1ea3n 16 \u0110i\u1ec1u 23 N\u0110 181\/2025; kho\u1ea3n 1, \u0111i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 10 TT 91\/2026; \u0110i\u1ec1u 12 N\u0110 252\/2026; Ph\u1ee5 l\u1ee5c II TT 99\/2025; kho\u1ea3n 1 \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15.<\/p><aside class=\"pnote\"><div class=\"pn-k\"><svg class=\"ic\" viewBox=\"0 0 24 24\" width=\"17\" height=\"17\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M12 2a10 10 0 1 0 0 20 10 10 0 0 0 0-20zm1 15h-2v-6h2zm0-8h-2V7h2z\"\/><\/svg> G\u1ee3i \u00fd \u00e1p d\u1ee5ng<\/div><h3 id=\"luu-y-khi-ap-dung-tren-phan-mem-ke-toan\">L\u01b0u \u00fd khi \u00e1p d\u1ee5ng tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h3><p>Kh\u00f3a s\u1ed5 tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai v\u00e0 ki\u1ec3m tra m\u1eabu \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ph\u00f9 h\u1ee3p k\u1ef3 \u0111ang k\u00ea khai. Ch\u1ea1y b\u1ea3ng \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 n\u1ed1i s\u1ed1 thu\u1ebf v\u1edbi ngu\u1ed3n ch\u1ee9ng t\u1eeb, r\u1ed3i x\u1eed l\u00fd t\u1eebng kho\u1ea3n l\u1ec7ch tr\u01b0\u1edbc khi n\u1ed9p. FTS Accounting t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u thu\u1ebf t\u1eeb mua, b\u00e1n \u0111\u1ec3 ki\u1ec3m tra, l\u1eadp b\u00e1o c\u00e1o li\u00ean quan v\u00e0 cho tra c\u1ee9u ngu\u1ed3n ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra.<\/p><\/aside><h2 id=\"muc-7\">7. Tip ngh\u1ec1 v\u00e0 chu\u1ea9n b\u1ecb gi\u1ea3i tr\u00ecnh<\/h2><p>Chu\u1ea9n b\u1ecb l\u1eddi gi\u1ea3i th\u00edch c\u00f9ng l\u00fac v\u1edbi t\u1edd khai s\u1ebd l\u00e0m r\u00f5 kho\u1ea3n l\u1ec7ch n\u00e0o do th\u1eddi \u0111i\u1ec3m, kho\u1ea3n n\u00e0o do khai sai. H\u1ed3 s\u01a1 c\u1ea7n cho th\u1ea5y \u0111\u01b0\u1eddng \u0111i c\u1ee7a s\u1ed1 li\u1ec7u, nh\u1ea5t l\u00e0 khi [37]\/[38] xu\u1ea5t hi\u1ec7n nhi\u1ec1u k\u1ef3 ho\u1eb7c [42] ph\u00e1t sinh.<\/p><h3 id=\"tip-nghe-it-nguoi-chia-se\">Tip ngh\u1ec1 \u00edt ng\u01b0\u1eddi chia s\u1ebb<\/h3><p>C\u00e1c ph\u00e9p th\u1eed d\u01b0\u1edbi \u0111\u00e2y t\u00ecm \u0111\u00fang \u0111i\u1ec3m \u0111\u1ee9t gi\u1eefa h\u00f3a \u0111\u01a1n, b\u1ea3ng k\u00ea, s\u1ed5 v\u00e0 t\u1edd khai. M\u1ed7i tip c\u00f3 d\u00f2ng c\u0103n c\u1ee9; tip n\u00e0o ch\u1ec9 l\u00e0 c\u00e1ch s\u1eafp vi\u1ec7c th\u00ec ghi \u201ckinh nghi\u1ec7m ngh\u1ec1\u201d \u0111\u1ec3 kh\u00f4ng nh\u1ea7m v\u1edbi quy \u0111\u1ecbnh.<\/p><figure class=\"hinh\" id=\"hinh-5\"><div class=\"hinh-box\"><figure aria-label=\"T\u1ed5ng ki\u1ec3m tra t\u1edd khai th\u00e1ng 10\/2026 c\u1ee7a C\u00f4ng ty A: v\u1ebf t\u1edd khai v\u00e0 v\u1ebf s\u1ed5 c\u00f9ng ra 10 tri\u1ec7u \u0111\u1ed3ng, n\u0103m ph\u00e9p th\u1eed \u0111\u1ec1u kh\u1edbp\" style=\"margin:28px 0;padding:20px 18px;background:#F5F8FE;border:1px solid #DCE5F7;border-radius:16px;box-shadow:0 4px 18px rgba(2,57,176,0.08);font-family:inherit;color:#1B2A4A;line-height:1.45;\"><div style=\"font-size:13px;font-weight:600;color:#3460BF;letter-spacing:0.02em;\">T\u1ed4NG KI\u1ec2M TRA \u00b7 TH\u00c1NG 10\/2026 \u00b7 C\u00d4NG TY A (S\u1ed0 LI\u1ec6U GI\u1ea2 \u0110\u1ecaNH)<\/div><div style=\"font-size:20px;font-weight:700;color:#0239B0;margin:4px 0 14px;\">Hai v\u1ebf c\u00f9ng ra 10 tri\u1ec7u \u0111\u1ed3ng<\/div><div style=\"display:flex;flex-wrap:wrap;gap:14px;\"><div style=\"flex:1 1 260px;background:#FFFFFF;border-radius:12px;padding:14px 16px;box-shadow:0 1px 6px rgba(2,57,176,0.07);\"><div style=\"font-size:15px;font-weight:700;color:#0239B0;margin-bottom:8px;\">V\u1ebf t\u1edd khai<\/div><div style=\"display:flex;justify-content:space-between;gap:8px;font-size:15px;padding:4px 0;border-bottom:1px solid #EEF2FA;\"><span>[35] Thu\u1ebf \u0111\u1ea7u ra<\/span><b>100<\/b><\/div><div style=\"display:flex;justify-content:space-between;gap:8px;font-size:15px;padding:4px 0;border-bottom:1px solid #EEF2FA;\"><span>\u2212 [25] \u0110\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><b>76<\/b><\/div><div style=\"display:flex;justify-content:space-between;gap:8px;font-size:15px;padding:4px 0;border-bottom:1px solid #EEF2FA;color:#3460BF;\"><span>= [36]<\/span><b>24<\/b><\/div><div style=\"display:flex;justify-content:space-between;gap:8px;font-size:15px;padding:4px 0;border-bottom:1px solid #EEF2FA;\"><span>\u2212 [22] K\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang<\/span><b>15<\/b><\/div><div style=\"display:flex;justify-content:space-between;gap:8px;font-size:15px;padding:4px 0;border-bottom:1px solid #EEF2FA;\"><span>+ [37] H\u00e0ng mua tr\u1ea3 l\u1ea1i<\/span><b>3<\/b><\/div><div style=\"display:flex;justify-content:space-between;gap:8px;font-size:15px;padding:4px 0;border-bottom:1px solid #EEF2FA;\"><span>\u2212 [38] H\u00f3a \u0111\u01a1n s\u00f3t th\u00e1ng 9<\/span><b>2<\/b><\/div><div style=\"display:flex;justify-content:space-between;gap:8px;font-size:16px;padding:8px 10px;margin-top:8px;background:#E8EEFB;border-radius:8px;color:#0239B0;\"><span><b>= [40a] Ph\u1ea3i n\u1ed9p<\/b><\/span><b>10<\/b><\/div><\/div><div style=\"flex:1 1 260px;background:#FFFFFF;border-radius:12px;padding:14px 16px;box-shadow:0 1px 6px rgba(2,57,176,0.07);\"><div style=\"font-size:15px;font-weight:700;color:#0239B0;margin-bottom:8px;\">V\u1ebf s\u1ed5 k\u1ebf to\u00e1n<\/div><div style=\"display:flex;justify-content:space-between;gap:8px;font-size:15px;padding:4px 0;border-bottom:1px solid #EEF2FA;\"><span>Ph\u00e1t sinh C\u00f3 33311<\/span><b>100<\/b><\/div><div style=\"display:flex;justify-content:space-between;gap:8px;font-size:15px;padding:4px 0;border-bottom:1px solid #EEF2FA;\"><span>\u2212 D\u01b0 N\u1ee3 1331 tr\u01b0\u1edbc kh\u1ea5u tr\u1eeb<\/span><b>90<\/b><\/div><div style=\"font-size:13px;color:#5A6B8C;padding:4px 0 2px;\">90 = 17 d\u01b0 \u0111\u1ea7u k\u1ef3 + 76 mua v\u00e0o \u2212 3 h\u00e0ng tr\u1ea3 l\u1ea1i<\/div><div style=\"display:flex;justify-content:space-between;gap:8px;font-size:16px;padding:8px 10px;margin-top:8px;background:#E8EEFB;border-radius:8px;color:#0239B0;\"><span><b>= D\u01b0 C\u00f3 33311 sau kh\u1ea5u tr\u1eeb<\/b><\/span><b>10<\/b><\/div><div style=\"margin-top:12px;padding:8px 10px;border:1px dashed #99AFDF;border-radius:8px;font-size:14px;color:#1B2A4A;\">Ch\u00eanh l\u1ec7ch gi\u1eefa hai v\u1ebf: <b style=\"color:#0239B0;\">0<\/b>. D\u01b0 s\u1ed5 \u0111\u1ea7u k\u1ef3 cao h\u01a1n [22] 2 tri\u1ec7u, nh\u01b0ng [38] \u0111\u00e3 n\u1ed1i \u0111\u1ee7.<\/div><\/div><\/div><div style=\"font-size:15px;font-weight:700;color:#0239B0;margin:18px 0 8px;\">N\u0103m ph\u00e9p th\u1eed<\/div><div style=\"display:flex;flex-wrap:wrap;gap:10px;\"><div style=\"flex:1 1 92px;background:#FFFFFF;border-radius:10px;padding:10px 12px;border-top:3px solid #0239B0;\"><div style=\"font-size:13px;color:#5A6B8C;\">(i) \u0110\u1ea7u k\u1ef3: 17 \u2212 15<\/div><div style=\"font-size:16px;font-weight:700;color:#0239B0;\">2 = [38] \u2713<\/div><\/div><div style=\"flex:1 1 92px;background:#FFFFFF;border-radius:10px;padding:10px 12px;border-top:3px solid #0239B0;\"><div style=\"font-size:13px;color:#5A6B8C;\">(ii) Ph\u00e1t sinh C\u00f3 33311<\/div><div style=\"font-size:16px;font-weight:700;color:#0239B0;\">100 = [35] \u2713<\/div><\/div><div style=\"flex:1 1 92px;background:#FFFFFF;border-radius:10px;padding:10px 12px;border-top:3px solid #0239B0;\"><div style=\"font-size:13px;color:#5A6B8C;\">(iii) D\u01b0 C\u00f3 33311<\/div><div style=\"font-size:16px;font-weight:700;color:#0239B0;\">10 = [40] \u2713<\/div><\/div><div style=\"flex:1 1 92px;background:#FFFFFF;border-radius:10px;padding:10px 12px;border-top:3px solid #0239B0;\"><div style=\"font-size:13px;color:#5A6B8C;\">(iv) D\u01b0 N\u1ee3 1331 cu\u1ed1i k\u1ef3<\/div><div style=\"font-size:16px;font-weight:700;color:#0239B0;\">0 = [43] \u2713<\/div><\/div><div style=\"flex:1 1 92px;background:#FFFFFF;border-radius:10px;padding:10px 12px;border-top:3px solid #0239B0;\"><div style=\"font-size:13px;color:#5A6B8C;\">(v) Ph\u00e1t sinh C\u00f3 511<\/div><div style=\"font-size:16px;font-weight:700;color:#0239B0;\">1.200 = [34] \u2713<\/div><\/div><\/div><figcaption style=\"font-size:13px;color:#5A6B8C;margin-top:12px;\">\u0110\u01a1n v\u1ecb: tri\u1ec7u \u0111\u1ed3ng. S\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh c\u1ee7a v\u00ed d\u1ee5 m\u1ee5c 5; c\u00f4ng th\u1ee9c theo M\u1eabu 01\/GTGT, Ph\u1ee5 l\u1ee5c I TT 89\/2026.<\/figcaption><\/figure><\/div><figcaption class=\"hinh-cap\"><b>H\u00ecnh 5<\/b> \u00b7 T\u1ed5ng ki\u1ec3m tra th\u00e1ng 10\/2026: v\u1ebf t\u1edd khai v\u00e0 v\u1ebf s\u1ed5 c\u00f9ng ra 10.000.000 \u0111\u1ed3ng<\/figcaption><\/figure><section class=\"tip\"><div class=\"tip-k\"><span class=\"k\"><svg class=\"ic\" viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M12 2a7 7 0 0 0-4 12.74V17a1 1 0 0 0 1 1h6a1 1 0 0 0 1-1v-2.26A7 7 0 0 0 12 2zm-2 18h4v1a2 2 0 0 1-4 0z\"\/><\/svg> Tip ngh\u1ec1 1<\/span><\/div><div class=\"tip-t\">\u0110\u1eb7t hai ph\u01b0\u01a1ng tr\u00ecnh c\u1ea1nh nhau.<\/div><p>T\u00ednh [35] \u2212 [25] \u2212 [22] + [37] \u2212 [38] \u2212 [39a], cho ra [40a] n\u1ebfu d\u01b0\u01a1ng ho\u1eb7c [41] n\u1ebfu \u00e2m. \u0110\u1eb7t c\u1ea1nh ph\u00e1t sinh C\u00f3 33311 tr\u1eeb d\u01b0 N\u1ee3 1331 tr\u01b0\u1edbc kh\u1ea5u tr\u1eeb; ph\u1ea7n l\u1ec7ch c\u1ea7n truy v\u1ec1 s\u1ed1 ch\u1ec9 c\u00f3 \u1edf m\u1ed9t b\u00ean.<\/p><p class=\"basis\">C\u0103n c\u1ee9: M\u1eabu 01\/GTGT, Ph\u1ee5 l\u1ee5c I TT 89\/2026; nguy\u00ean t\u1eafc TK 133, 3331, Ph\u1ee5 l\u1ee5c II <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"noopener noreferrer\">TT 99\/2025<\/a>.<\/p><\/section><section class=\"tip\"><div class=\"tip-k\"><span class=\"k\"><svg class=\"ic\" viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M12 2a7 7 0 0 0-4 12.74V17a1 1 0 0 0 1 1h6a1 1 0 0 0 1-1v-2.26A7 7 0 0 0 12 2zm-2 18h4v1a2 2 0 0 1-4 0z\"\/><\/svg> Tip ngh\u1ec1 2<\/span><\/div><div class=\"tip-t\">Kh\u00f4ng s\u1eeda [22] \u0111\u1ec3 kh\u1edbp s\u1ed5.<\/div><p>[22] ph\u1ea3i b\u1eb1ng [43] tr\u00ean t\u1edd khai k\u1ef3 tr\u01b0\u1edbc, k\u1ec3 c\u1ea3 khi d\u01b0 N\u1ee3 1331 \u0111ang kh\u00e1c. Ch\u00eanh l\u1ec7ch do khai b\u1ed5 sung l\u00e0m \u0111\u1ed5i s\u1ed1 kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 \u0111\u01b0\u1ee3c \u0111\u01b0a qua [37]\/[38] k\u1ef3 ph\u00e1t hi\u1ec7n.<\/p><p class=\"basis\">C\u0103n c\u1ee9: \u0111i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 12 N\u0110 252\/2026; M\u1eabu 01\/GTGT, Ph\u1ee5 l\u1ee5c I TT 89\/2026.<\/p><\/section><section class=\"tip\"><div class=\"tip-k\"><span class=\"k\"><svg class=\"ic\" viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M12 2a7 7 0 0 0-4 12.74V17a1 1 0 0 0 1 1h6a1 1 0 0 0 1-1v-2.26A7 7 0 0 0 12 2zm-2 18h4v1a2 2 0 0 1-4 0z\"\/><\/svg> Tip ngh\u1ec1 3<\/span><\/div><div class=\"tip-t\">\u0110\u1ecdc l\u00fd do tr\u01b0\u1edbc ng\u00e0y nh\u1eadn.<\/div><p>Tr\u1ea3 l\u1ea1i h\u00e0ng, chi\u1ebft kh\u1ea5u doanh s\u1ed1, quy\u1ebft to\u00e1n theo k\u1ebft lu\u1eadn c\u01a1 quan nh\u00e0 n\u01b0\u1edbc thu\u1ed9c nh\u00f3m ph\u1ea3i ki\u1ec3m quy t\u1eafc k\u1ef3 nh\u1eadn c\u1ee7a ng\u01b0\u1eddi mua. H\u00f3a \u0111\u01a1n s\u1eeda v\u00ec l\u1eadp sai kh\u00f4ng \u0111\u01b0\u1ee3c m\u1eb7c \u0111\u1ecbnh c\u00f9ng c\u00e1ch ch\u1ec9 v\u00ec c\u0169ng mang t\u00ean \u201c\u0111i\u1ec1u ch\u1ec9nh\u201d.<\/p><p class=\"basis\">C\u0103n c\u1ee9: kho\u1ea3n 1, kho\u1ea3n 5, \u0111i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 10 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-91-2026-tt-btc-470171.htm\" target=\"_blank\" rel=\"noopener noreferrer\">TT 91\/2026<\/a>.<\/p><\/section><section class=\"tip\"><div class=\"tip-k\"><span class=\"k\"><svg class=\"ic\" viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M12 2a7 7 0 0 0-4 12.74V17a1 1 0 0 0 1 1h6a1 1 0 0 0 1-1v-2.26A7 7 0 0 0 12 2zm-2 18h4v1a2 2 0 0 1-4 0z\"\/><\/svg> Tip ngh\u1ec1 4<\/span><\/div><div class=\"tip-t\">H\u00f3a \u0111\u01a1n s\u00f3t kh\u00f4ng lu\u00f4n b\u1ed5 sung.<\/div><p>X\u00e9t t\u00e1c \u0111\u1ed9ng n\u1ebfu \u0111\u01b0a h\u00f3a \u0111\u01a1n v\u1ec1 k\u1ef3 ph\u00e1t sinh: gi\u1ea3m ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 th\u00ec v\u00e0o [38] k\u1ef3 ph\u00e1t hi\u1ec7n. Ki\u1ec3m th\u00eam s\u1ed5 \u0111\u00e3 ghi hay ch\u01b0a \u0111\u1ec3 tr\u00e1nh v\u1eeba s\u1eeda t\u1edd khai v\u1eeba ghi l\u1eb7p nghi\u1ec7p v\u1ee5.<\/p><p class=\"basis\">C\u0103n c\u1ee9: kho\u1ea3n 5, \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 23 N\u0110 181\/2025; ghi ch\u00fa M\u1eabu 01\/GTGT, Ph\u1ee5 l\u1ee5c I TT 89\/2026.<\/p><p><strong>G\u1ee3i \u00fd l\u01b0u h\u1ed3 s\u01a1:<\/strong> L\u01b0u b\u1eb1ng ch\u1ee9ng ng\u00e0y nh\u1eadn v\u00e0 ng\u00e0y ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n (email, th\u1eddi \u0111i\u1ec3m t\u1ea3i t\u1eeb h\u1ec7 th\u1ed1ng) c\u00f9ng ch\u1ee9ng t\u1eeb. V\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ef3 khai theo k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t, n\u00ean h\u1ed3 s\u01a1 n\u00e0y gi\u00fap gi\u1ea3i tr\u00ecnh v\u00ec sao k\u1ef3 g\u1ed1c kh\u00f4ng c\u00f3. \u0110\u00e2y l\u00e0 c\u00e1ch l\u00e0m n\u1ed9i b\u1ed9, kh\u00f4ng ph\u1ea3i quy \u0111\u1ecbnh.<\/p><\/section><section class=\"tip\"><div class=\"tip-k\"><span class=\"k\"><svg class=\"ic\" viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M12 2a7 7 0 0 0-4 12.74V17a1 1 0 0 0 1 1h6a1 1 0 0 0 1-1v-2.26A7 7 0 0 0 12 2zm-2 18h4v1a2 2 0 0 1-4 0z\"\/><\/svg> Tip ngh\u1ec1 5<\/span><\/div><div class=\"tip-t\">Gi\u1ea3i th\u00edch d\u01b0 N\u1ee3 133 b\u1eb1ng m\u1ed9t d\u00f2ng.<\/div><p>D\u01b0 N\u1ee3 TK 133 (g\u1ed3m 1331, 1332) sau kh\u1ea5u tr\u1eeb n\u00ean b\u1eb1ng [43], c\u1ed9ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n m\u00e0 ng\u00e2n s\u00e1ch ch\u01b0a ho\u00e0n tr\u1ea3, c\u1ed9ng thu\u1ebf \u0111\u00e3 ghi s\u1ed5 nh\u01b0ng ch\u01b0a k\u00ea khai, tr\u1eeb thu\u1ebf \u0111\u00e3 k\u00ea khai nh\u01b0ng ch\u01b0a ghi s\u1ed5. Cu\u1ed1i th\u00e1ng 9 c\u1ee7a v\u00ed d\u1ee5: 15.000.000 + 0 + 2.000.000 \u2212 0 = 17.000.000 \u0111\u1ed3ng, \u0111\u00fang d\u01b0 s\u1ed5 \u0111\u1ea7u th\u00e1ng 10. Ph\u1ea7n n\u00e0o kh\u00f4ng gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c b\u1eb1ng d\u00f2ng n\u00e0y l\u00e0 ch\u1ed7 c\u1ea7n d\u00f2.<\/p><p class=\"basis\">C\u01a1 s\u1edf: kinh nghi\u1ec7m ngh\u1ec1 (c\u00e1ch l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu); n\u1ed9i dung s\u1ed1 d\u01b0 TK 133 theo Ph\u1ee5 l\u1ee5c II TT 99\/2025; ch\u1ec9 ti\u00eau [43] theo M\u1eabu 01\/GTGT, TT 89\/2026.<\/p><\/section><section class=\"tip\"><div class=\"tip-k\"><span class=\"k\"><svg class=\"ic\" viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M12 2a7 7 0 0 0-4 12.74V17a1 1 0 0 0 1 1h6a1 1 0 0 0 1-1v-2.26A7 7 0 0 0 12 2zm-2 18h4v1a2 2 0 0 1-4 0z\"\/><\/svg> Tip ngh\u1ec1 6<\/span><\/div><div class=\"tip-t\">D\u00f2 theo m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n tr\u01b0\u1edbc, theo h\u00f3a \u0111\u01a1n sau.<\/div><p>G\u1ed9p s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o theo m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n \u1edf c\u1ea3 b\u1ea3ng k\u00ea v\u00e0 danh s\u00e1ch h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng, r\u1ed3i ch\u1ec9 m\u1edf chi ti\u1ebft nh\u1eefng ng\u01b0\u1eddi b\u00e1n c\u00f3 s\u1ed1 l\u1ec7ch. C\u00e1ch n\u00e0y thu h\u1eb9p vi\u1ec7c d\u00f2 khi k\u1ef3 c\u00f3 v\u00e0i tr\u0103m h\u00f3a \u0111\u01a1n, v\u00e0 cho ngay danh s\u00e1ch c\u1ea7n h\u1ecfi l\u1ea1i nh\u00e0 cung c\u1ea5p.<\/p><p class=\"basis\">C\u01a1 s\u1edf: kinh nghi\u1ec7m ngh\u1ec1 (c\u00e1ch s\u1eafp vi\u1ec7c, kh\u00f4ng ph\u1ea3i quy \u0111\u1ecbnh).<\/p><\/section><section class=\"tip\"><div class=\"tip-k\"><span class=\"k\"><svg class=\"ic\" viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M12 2a7 7 0 0 0-4 12.74V17a1 1 0 0 0 1 1h6a1 1 0 0 0 1-1v-2.26A7 7 0 0 0 12 2zm-2 18h4v1a2 2 0 0 1-4 0z\"\/><\/svg> Tip ngh\u1ec1 7<\/span><\/div><div class=\"tip-t\">Chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec [43] kh\u00f4ng mang theo.<\/div><p>S\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u01b0\u1ee3c k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o [37] c\u1ee7a k\u1ef3 cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi chuy\u1ec3n, kh\u00f4ng khai b\u1ed5 sung. V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh): k\u1ef3 cu\u1ed1i c\u00f3 [36] = 5.000.000 v\u00e0 [22] = 45.000.000 \u0111\u1ed3ng; ghi [37] = 40.000.000 \u0111\u1ed3ng th\u00ec [40a], [41] v\u00e0 [43] \u0111\u1ec1u b\u1eb1ng 0.<\/p><p class=\"basis\">C\u0103n c\u1ee9: ghi ch\u00fa ch\u1ec9 ti\u00eau [37], [38] M\u1eabu 01\/GTGT, Ph\u1ee5 l\u1ee5c I TT 89\/2026. S\u1ed1 d\u01b0 1331 t\u01b0\u01a1ng \u1ee9ng x\u1eed l\u00fd theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng.<\/p><\/section><section class=\"tip\"><div class=\"tip-k\"><span class=\"k\"><svg class=\"ic\" viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M12 2a7 7 0 0 0-4 12.74V17a1 1 0 0 0 1 1h6a1 1 0 0 0 1-1v-2.26A7 7 0 0 0 12 2zm-2 18h4v1a2 2 0 0 1-4 0z\"\/><\/svg> Tip ngh\u1ec1 8<\/span><\/div><div class=\"tip-t\">Mua tr\u1ea3 ch\u1eadm t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng: theo d\u00f5i theo ng\u00e0y \u0111\u1ebfn h\u1ea1n.<\/div><p>V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh): h\u1ee3p \u0111\u1ed3ng 330.000.000 \u0111\u1ed3ng g\u1ed3m thu\u1ebf 30.000.000 \u0111\u1ed3ng, \u0111\u1ebfn h\u1ea1n 31\/10\/2026 m\u1edbi chuy\u1ec3n kho\u1ea3n 220.000.000 \u0111\u1ed3ng. Ph\u1ea7n 110.000.000 \u0111\u1ed3ng ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t k\u00e9o theo 10.000.000 \u0111\u1ed3ng thu\u1ebf v\u00e0o [37] th\u00e1ng 10; th\u00e1ng n\u00e0o chuy\u1ec3n kho\u1ea3n n\u1ed1t th\u00ec ghi [38] th\u00e1ng \u0111\u00f3.<\/p><p class=\"basis\">C\u0103n c\u1ee9: \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 26 N\u0110 181\/2025, s\u1eeda \u0111\u1ed5i t\u1ea1i \u0110i\u1ec1u 4 N\u0110 144\/2026; ghi ch\u00fa ch\u1ec9 ti\u00eau [37], [38] M\u1eabu 01\/GTGT, TT 89\/2026. G\u1ee3i \u00fd l\u1eadp danh s\u00e1ch h\u1ee3p \u0111\u1ed3ng tr\u1ea3 ch\u1eadm k\u00e8m ng\u00e0y \u0111\u1ebfn h\u1ea1n \u0111\u1ec3 r\u00e0 m\u1ed7i k\u1ef3 l\u00e0 kinh nghi\u1ec7m ngh\u1ec1.<\/p><\/section><section class=\"tip\"><div class=\"tip-k\"><span class=\"k\"><svg class=\"ic\" viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M12 2a7 7 0 0 0-4 12.74V17a1 1 0 0 0 1 1h6a1 1 0 0 0 1-1v-2.26A7 7 0 0 0 12 2zm-2 18h4v1a2 2 0 0 1-4 0z\"\/><\/svg> Tip ngh\u1ec1 9<\/span><\/div><div class=\"tip-t\">Ng\u00e0y n\u1ed9p ti\u1ec1n m\u1edbi ch\u1ed1t s\u1ed1 ng\u00e0y.<\/div><p>G\u1eedi t\u1edd khai b\u1ed5 sung ch\u01b0a l\u00e0m d\u1eebng ti\u1ec1n ch\u1eadm n\u1ed9p; th\u1eddi gian t\u00ednh li\u00ean t\u1ee5c \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y n\u1ed9p ti\u1ec1n, k\u1ec3 c\u1ea3 ng\u00e0y ngh\u1ec9. Khi x\u00e1c \u0111\u1ecbnh xong s\u1ed1 thu\u1ebf t\u0103ng, c\u1ea7n x\u1eed l\u00fd vi\u1ec7c n\u1ed9p ti\u1ec1n c\u00f9ng h\u1ed3 s\u01a1, tr\u00e1nh ch\u1ec9 ho\u00e0n th\u00e0nh ph\u1ea7n khai.<\/p><p class=\"basis\">C\u0103n c\u1ee9: \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 26 N\u0110 252\/2026; \u0111i\u1ec3m b kho\u1ea3n 1, \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 16 Lu\u1eadt 108\/2025\/QH15.<\/p><p><strong>Khi n\u1ed9p ti\u1ec1n:<\/strong> N\u1ebfu c\u01a1 quan thu\u1ebf \u0111\u00e3 cung c\u1ea5p m\u00e3 \u0111\u1ecbnh danh kho\u1ea3n ph\u1ea3i n\u1ed9p th\u00ec n\u1ed9p theo m\u00e3 \u0111\u00f3. Ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n ghi sai th\u00f4ng tin th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u tra so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh. G\u1ee3i \u00fd c\u00e1ch l\u00e0m: \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin kho\u1ea3n n\u1ed9p tr\u00ean ch\u1ee9ng t\u1eeb v\u1edbi t\u1edd khai b\u1ed5 sung ngay sau khi n\u1ed9p.<\/p><p class=\"basis\">C\u0103n c\u1ee9: kho\u1ea3n 4 \u0110i\u1ec1u 14, \u0111i\u1ec3m q kho\u1ea3n 1 \u0110i\u1ec1u 37 Lu\u1eadt 108\/2025\/QH15.<\/p><\/section><section class=\"tip\"><div class=\"tip-k\"><span class=\"k\"><svg class=\"ic\" viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M12 2a7 7 0 0 0-4 12.74V17a1 1 0 0 0 1 1h6a1 1 0 0 0 1-1v-2.26A7 7 0 0 0 12 2zm-2 18h4v1a2 2 0 0 1-4 0z\"\/><\/svg> Tip ngh\u1ec1 10<\/span><\/div><div class=\"tip-t\">L\u01b0u m\u1ed9t g\u00f3i h\u1ed3 s\u01a1 theo k\u1ef3.<\/div><p>\u0110\u1eb7t b\u1ea3ng \u0111\u1ed1i chi\u1ebfu t\u1edd khai, s\u1ed5 1331\/33311, b\u1ea3ng k\u00ea v\u00e0 danh s\u00e1ch h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng trong c\u00f9ng g\u00f3i. M\u1ed7i kho\u1ea3n ch\u00eanh c\u00f3 c\u1ed9t gi\u1ea3i th\u00edch \u0111\u1ec3 l\u1ea7n r\u00e0 sau kh\u00f4ng ph\u1ea3i d\u1ef1ng l\u1ea1i l\u00fd do t\u1eeb \u0111\u1ea7u.<\/p><p>G\u1ee3i \u00fd c\u00e1ch t\u1ed5 ch\u1ee9c h\u1ed3 s\u01a1, kh\u00f4ng ph\u1ea3i quy \u0111\u1ecbnh. L\u00fd do n\u00ean l\u00e0m v\u1eady: qu\u00e1 05 n\u0103m th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c b\u1ed5 sung h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh (kho\u1ea3n 8 \u0110i\u1ec1u 12 N\u0110 252\/2026).<\/p><\/section><section class=\"tip\"><div class=\"tip-k\"><span class=\"k\"><svg class=\"ic\" viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M12 2a7 7 0 0 0-4 12.74V17a1 1 0 0 0 1 1h6a1 1 0 0 0 1-1v-2.26A7 7 0 0 0 12 2zm-2 18h4v1a2 2 0 0 1-4 0z\"\/><\/svg> Tip ngh\u1ec1 11<\/span><\/div><div class=\"tip-t\">\u0110\u1ed1i chi\u1ebfu [34] v\u1edbi ph\u00e1t sinh C\u00f3 511 trong k\u1ef3.<\/div><p>Hai s\u1ed1 c\u00f3 th\u1ec3 l\u1ec7ch v\u00ec m\u1ed1c th\u1eddi gian kh\u00e1c nhau. T\u1edd khai theo th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf, t\u1ee9c chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a. S\u1ed5 k\u1ebf to\u00e1n theo nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. L\u1eadp b\u1ea3ng gi\u1ea3i th\u00edch t\u1eebng kho\u1ea3n l\u1ec7ch, k\u1ec3 c\u1ea3 kho\u1ea3n gi\u1ea3m tr\u1eeb ghi s\u1ed5 kh\u00e1c k\u1ef3 v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/p><p class=\"basis\">C\u0103n c\u1ee9: \u0111i\u1ec3m a, b kho\u1ea3n 1 \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15; Ph\u1ee5 l\u1ee5c II TT 99\/2025.<\/p><\/section><h3 id=\"bay-diem-nen-tu-ra-va-co-san-loi-giai-thich\">B\u1ea3y \u0111i\u1ec3m n\u00ean t\u1ef1 r\u00e0 v\u00e0 c\u00f3 s\u1eb5n l\u1eddi gi\u1ea3i th\u00edch<\/h3><p>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 theo \u0111i\u1ec3m ph\u00e1t sinh tr\u00ean t\u1edd khai, thay v\u00ec ch\u1ec9 l\u01b0u b\u1ea3n \u0111\u00e3 n\u1ed9p v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n. \u0110\u00e2y l\u00e0 danh s\u00e1ch t\u1ef1 r\u00e0 c\u1ee7a k\u1ebf to\u00e1n, kh\u00f4ng ph\u1ea3i ti\u00eau ch\u00ed c\u1ee7a c\u01a1 quan thu\u1ebf. Ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 r\u1ee7i ro do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh (kho\u1ea3n 5 \u0110i\u1ec1u 33 Lu\u1eadt 108\/2025\/QH15) v\u00e0 b\u00e0i n\u00e0y kh\u00f4ng n\u00eau ti\u00eau ch\u00ed \u0111\u00f3. M\u1ed9t \u0111i\u1ec3m ri\u00eang l\u1ebb ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 k\u1ebft lu\u1eadn k\u00ea khai sai.<\/p><div class=\"tbl\" tabindex=\"0\"><table><thead><tr><th>\u0110i\u1ec3m c\u1ea7n r\u00e0<\/th><th>V\u00ec sao c\u1ea7n gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c<\/th><th>N\u00ean chu\u1ea9n b\u1ecb<\/th><\/tr><\/thead><tbody><tr><td>[43] l\u1edbn, k\u00e9o d\u00e0i; doanh thu v\u1eabn \u0111\u1ec1u.<\/td><td>S\u1ed1 chuy\u1ec3n k\u1ef3 t\u00edch l\u0169y c\u1ea7n ngu\u1ed3n g\u1ed1c r\u00f5.<\/td><td>B\u1ea3ng t\u1ed3n kho, k\u1ebf ho\u1ea1ch b\u00e1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u t\u01b0.<\/td><\/tr><tr><td>[38] l\u1edbn ho\u1eb7c l\u1eb7p nhi\u1ec1u k\u1ef3.<\/td><td>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng kh\u1ea5u tr\u1eeb c\u1ea7n n\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n v\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n.<\/td><td>Danh s\u00e1ch h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t, b\u1eb1ng ch\u1ee9ng ng\u00e0y nh\u1eadn.<\/td><\/tr><tr><td>\u0110\u1ea7u v\u00e0o l\u1ec7ch d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n tr\u00ean h\u1ec7 th\u1ed1ng.<\/td><td>Hai ngu\u1ed3n \u0111ang ghi nh\u1eadn s\u1ed1 thu\u1ebf kh\u00e1c nhau.<\/td><td>B\u1ea3ng \u0111\u1ed1i chi\u1ebfu \u0111\u1ebfn t\u1eebng h\u00f3a \u0111\u01a1n.<\/td><\/tr><tr><td>[29] t\u0103ng m\u1ea1nh.<\/td><td>Thu\u1ebf su\u1ea5t 0% \u0111i k\u00e8m \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng t\u1eeb (\u0110i\u1ec1u 18 N\u0110 181\/2025).<\/td><td>H\u1ee3p \u0111\u1ed3ng, h\u1ea3i quan, ch\u1ee9ng t\u1eeb thanh to\u00e1n theo lo\u1ea1i giao d\u1ecbch.<\/td><\/tr><tr><td>C\u00f3 [26] nh\u01b0ng [25] = [24].<\/td><td>Ph\u1ea3i gi\u1ea3i th\u00edch v\u00ec sao to\u00e0n b\u1ed9 \u0111\u1ea7u v\u00e0o v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/td><td>B\u1ea3ng h\u1ea1ch to\u00e1n ri\u00eang ho\u1eb7c b\u1ea3ng ph\u00e2n b\u1ed5.<\/td><\/tr><tr><td>C\u00f3 [42].<\/td><td>S\u1ed1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n g\u1eafn v\u1edbi \u0111i\u1ec1u ki\u1ec7n v\u00e0 gi\u1edbi h\u1ea1n (\u0110i\u1ec1u 29, 37 N\u0110 181\/2025).<\/td><td>H\u1ed3 s\u01a1 ho\u00e0n; b\u1ea3ng t\u00ednh gi\u1edbi h\u1ea1n 10% doanh thu xu\u1ea5t kh\u1ea9u.<\/td><\/tr><tr><td>M\u1ed9t k\u1ef3 khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n.<\/td><td>M\u1ed7i l\u1ea7n b\u1ed5 sung c\u1ea7n l\u00fd do v\u00e0 ph\u1ea1m vi s\u1eeda ri\u00eang.<\/td><td>Bi\u00ean b\u1ea3n r\u00e0 so\u00e1t, l\u00fd do t\u1eebng l\u1ea7n b\u1ed5 sung.<\/td><\/tr><\/tbody><\/table><\/div><p>V\u1edbi k\u1ef3 th\u00e1ng 10 c\u1ee7a C\u00f4ng ty A \u1edf m\u1ee5c 5, ch\u1ec9 d\u00f2ng [38] c\u1ea7n chu\u1ea9n b\u1ecb s\u1eb5n: h\u00f3a \u0111\u01a1n th\u00e1ng 9 b\u1ecb s\u00f3t b\u1ea3ng k\u00ea v\u00e0 b\u00fat to\u00e1n th\u00e1ng 9 cho th\u1ea5y s\u1ed5 \u0111\u00e3 ghi \u0111\u00fang t\u1eeb \u0111\u1ea7u. Hai th\u1ee9 \u0111\u00f3 \u0111\u1ee7 gi\u1ea3i th\u00edch v\u00ec sao [22] th\u1ea5p h\u01a1n d\u01b0 s\u1ed5 2.000.000 \u0111\u1ed3ng.<\/p><section class=\"faq-sec\"><h2 id=\"cau-hoi-thuong-gap\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2><div class=\"faq-item\"><h3 id=\"khai-bo-sung-thang-6-2026-dung-mau-cu-hay-mau-moi\">Khai b\u1ed5 sung th\u00e1ng 6\/2026 d\u00f9ng m\u1eabu c\u0169 hay m\u1eabu m\u1edbi?<\/h3><p>D\u00f9ng m\u1eabu bi\u1ec3u \u00e1p d\u1ee5ng tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026, d\u00f9 h\u1ed3 s\u01a1 b\u1ed5 sung \u0111\u01b0\u1ee3c g\u1eedi sau th\u1eddi \u0111i\u1ec3m n\u00e0y. Vi\u1ec7c ch\u1ecdn m\u1eabu theo k\u1ef3 t\u00ednh thu\u1ebf, kh\u00f4ng theo ng\u00e0y g\u1eedi b\u1ed5 sung (kho\u1ea3n 1 \u0110i\u1ec1u 100 TT 89\/2026).<\/p><\/div><div class=\"faq-item\"><h3 id=\"nhan-hoa-don-tra-lai-hang-cua-ky-truoc-thi-ghi-dau\">Nh\u1eadn h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng c\u1ee7a k\u1ef3 tr\u01b0\u1edbc th\u00ec ghi \u0111\u00e2u?<\/h3><p>Ng\u01b0\u1eddi mua ghi [37]\/[38] k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ed9c kho\u1ea3n 5, x\u00e1c \u0111\u1ecbnh chi\u1ec1u t\u0103ng ho\u1eb7c gi\u1ea3m theo n\u1ed9i dung h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n k\u00ea khai k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (kho\u1ea3n 5, \u0111i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 10 TT 91\/2026; ghi ch\u00fa M\u1eabu 01\/GTGT, TT 89\/2026).<\/p><\/div><div class=\"faq-item\"><h3 id=\"hoa-don-dau-vao-thang-truoc-bo-sot-co-phai-khai-bo-sung-khong\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o th\u00e1ng tr\u01b0\u1edbc b\u1ecf s\u00f3t c\u00f3 ph\u1ea3i khai b\u1ed5 sung kh\u00f4ng?<\/h3><p>Kh\u00f4ng khai b\u1ed5 sung k\u1ef3 c\u0169 n\u1ebfu vi\u1ec7c b\u1ed5 sung ch\u1ec9 l\u00e0m gi\u1ea3m s\u1ed1 ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3; ghi [38] k\u1ef3 ph\u00e1t hi\u1ec7n. C\u1ea7n ki\u1ec3m vi\u1ec7c \u0111\u00e3 ghi s\u1ed5 \u0111\u1ec3 tr\u00e1nh h\u1ea1ch to\u00e1n tr\u00f9ng (\u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 23 N\u0110 181\/2025; ghi ch\u00fa M\u1eabu 01\/GTGT, TT 89\/2026).<\/p><\/div><div class=\"faq-item\"><h3 id=\"tu-01-01-2027-con-ke-phu-luc-8-khong\">T\u1eeb 01\/01\/2027 c\u00f2n k\u00ea ph\u1ee5 l\u1ee5c 8% kh\u00f4ng?<\/h3><p>N\u1ebfu kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n m\u1edbi, th\u00e1ng 12\/2026 v\u00e0 qu\u00fd IV\/2026 l\u00e0 k\u1ef3 cu\u1ed1i k\u00ea khai ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf. C\u00e1ch x\u1eed l\u00fd k\u1ef3 t\u1eeb n\u0103m 2027 ph\u1ea3i ch\u1edd h\u01b0\u1edbng d\u1eabn, kh\u00f4ng m\u1eb7c \u0111\u1ecbnh k\u00e9o d\u00e0i ch\u00ednh s\u00e1ch hi\u1ec7n t\u1ea1i (kho\u1ea3n 6 \u0110i\u1ec1u 1, kho\u1ea3n 1 \u0110i\u1ec1u 2 N\u0110 174\/2025).<\/p><\/div><div class=\"faq-item\"><h3 id=\"hoa-don-dieu-chinh-giam-da-nam-am-tren-bang-ke-co-ghi-37-nua-khong\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u00e3 n\u1eb1m \u00e2m tr\u00ean b\u1ea3ng k\u00ea c\u00f3 ghi [37] n\u1eefa kh\u00f4ng?<\/h3><p>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ed9c kho\u1ea3n 5 \u0110i\u1ec1u 10 TT 91\/2026, ng\u01b0\u1eddi mua ghi v\u00e0o [37] ho\u1eb7c [38] k\u1ef3 nh\u1eadn theo ghi ch\u00fa M\u1eabu 01\/GTGT, TT 89\/2026. Kh\u00f4ng tr\u1eeb th\u00eam kho\u1ea3n \u0111\u00f3 trong [24], [25]; ghi c\u1ea3 hai ch\u1ed7 l\u00e0m s\u1ed1 ph\u1ea3i n\u1ed9p t\u0103ng \u0111\u00fang b\u1eb1ng s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/p><\/div><\/section><section class=\"legal\"><h2 id=\"can-cu-phap-ly\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h2><ul><li><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/luat-so-108-2025-qh15-468670.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/a>: ban h\u00e0nh ng\u00e0y 10\/12\/2025, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026.<\/li><li><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-252-2026-nd-cp-469958.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>: ban h\u00e0nh ng\u00e0y 30\/6\/2026, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026.<\/li><li><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218974\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, Ph\u1ee5 l\u1ee5c I c\u00f3 M\u1eabu 01\/GTGT<\/a>: ban h\u00e0nh ng\u00e0y 30\/6\/2026, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026.<\/li><li><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-91-2026-tt-btc-470171.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/a>: ban h\u00e0nh ng\u00e0y 30\/6\/2026, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026.<\/li><li><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-181-2025-nd-cp-45379.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Thu\u1ebf GTGT<\/a>: ban h\u00e0nh ng\u00e0y 01\/7\/2025, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2025; \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi N\u0110 359\/2025 v\u00e0 N\u0110 144\/2026.<\/li><li><a href=\"https:\/\/vanban.chinhphu.vn\/?docid=218020&amp;pageid=27160\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/a>: ban h\u00e0nh ng\u00e0y 05\/5\/2026, hi\u1ec7u l\u1ef1c t\u1eeb 20\/6\/2026; \u0110i\u1ec1u 3 s\u1eeda \u0111i\u1ec3m a, b\u1ed5 sung \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 23, \u0110i\u1ec1u 4 s\u1eeda \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 26 N\u0110 181\/2025.<\/li><li><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214310\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP v\u1ec1 gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15<\/a>: ban h\u00e0nh ng\u00e0y 30\/6\/2025, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2025 \u0111\u1ebfn h\u1ebft 31\/12\/2026.<\/li><li><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/a>: ban h\u00e0nh ng\u00e0y 27\/10\/2025, hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026.<\/li><li>Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15: ban h\u00e0nh ng\u00e0y 26\/11\/2024, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2025 (d\u1eabn \u0110i\u1ec1u 8 v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf).<\/li><li>Th\u00f4ng t\u01b0 80\/2021\/TT-BTC: ban h\u00e0nh ng\u00e0y 29\/9\/2021; v\u0103n b\u1ea3n c\u0169 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, theo \u0111i\u1ec3m h kho\u1ea3n 3 \u0110i\u1ec1u 99 TT 89\/2026.<\/li><\/ul><p class=\"disc\">T\u00ecnh tr\u1ea1ng hi\u1ec7u l\u1ef1c ki\u1ec3m tra ng\u00e0y 11\/11\/2026.<\/p><p class=\"disc\">B\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o. Khi \u00e1p d\u1ee5ng, \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c ho\u1eb7c h\u1ecfi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/p><\/section><blockquote class=\"suggest\"><p><strong>G\u1ee3i \u00fd \u0111\u1ecdc ti\u1ebfp:<\/strong> B\u1ea1n c\u00f3 th\u1ec3 xem b\u00e0i <a href=\"https:\/\/fts.com.vn\/article\/quan-ly-hoa-don-dau-vao-tren-fts-accounting-nhan-hoa-don-tu-cqt-tu-dong-tao-chung-tu-hach-toan-va-ke-khai-thue\/\" target=\"_blank\" rel=\"noopener noreferrer\">h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u00ean FTS Accounting<\/a> \u0111\u1ec3 tham kh\u1ea3o c\u00e1ch ghi nh\u1eadn thu\u1ebf v\u00e0 tra c\u1ee9u ngu\u1ed3n ch\u1ee9ng t\u1eeb khi \u0111\u1ed1i chi\u1ebfu.<\/p><\/blockquote><div class=\"pn\"><a href=\"01%20Ngh%E1%BB%8B%20%C4%91%E1%BB%8Bnh%20398-2026.html\">\u2190 B\u00e0i tr\u01b0\u1edbc<\/a><a href=\"03%20H%E1%BA%A1n%20n%E1%BB%99p%20b%C3%A1o%20c%C3%A1o%20t%C3%A0i%20ch%C3%ADnh.html\">B\u00e0i sau \u2192<\/a><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>R\u00e0 t\u1edd khai 01\/GTGT: ch\u1ecdn k\u1ef3 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed1i chi\u1ebfu s\u1ed5 1331\/33311, x\u1eed l\u00fd khai b\u1ed5 sung v\u00e0 d\u00f9ng checklist tr\u01b0\u1edbc khi n\u1ed9p \u0111\u1ec3 tr\u00e1nh sai s\u00f3t.<\/p>\n","protected":false},"featured_media":14683,"template":"","article_category":[10],"class_list":["post-14695","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/14695","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\/14683"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14695"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}