{"id":14721,"date":"2026-11-12T14:41:59","date_gmt":"2026-11-12T07:41:59","guid":{"rendered":"https:\/\/fts.com.vn\/?post_type=article&#038;p=14721"},"modified":"2026-11-12T14:41:59","modified_gmt":"2026-11-12T07:41:59","slug":"han-nop-thue-cuoi-nam","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/han-nop-thue-cuoi-nam\/","title":{"rendered":"H\u1ea1n n\u1ed9p thu\u1ebf cu\u1ed1i n\u0103m 2026 v\u00e0 l\u1ecbch \u0111\u1ea7u n\u0103m 2027"},"content":{"rendered":"\n<style>.fts-art{--xanh:#0239B0;--xanh-80:#3460BF;--xanh-60:#6788CF;--xanh-40:#99AFDF;--xanh-20:#CCD7EF;--xanh-nhat:#F3F6FC;\n--chu-toi:#0B1B3F;--chu:#1E2A45;--chu-nhat:#4B587A;--vien:#D9E0F0;--trang:#fff;\n--vang:#FFF4D1;--vang-dam:#8A5A00;--vang-vien:#E2B93B;--xanh-la:#E3F5EA;--xanh-la-dam:#0B6B3A;--do:#FDE9E7;--do-dam:#A02418}.fts-art 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rgba(2,57,176,.16);transform:translateY(-1px);color:var(--chu-toi)}.fts-art .htm-m{align-self:flex-start;background:var(--xanh);color:#fff;font-size:11.5px;font-weight:700;letter-spacing:.05em;text-transform:uppercase;border-radius:999px;padding:3px 10px}.fts-art .htm-q{font-weight:600;font-size:15px;line-height:1.5}.fts-art .htm-go{margin-top:auto;font-size:12.5px;font-weight:700;color:var(--xanh)}@media (max-width:720px){.fts-art .hop-thac-mac{padding:18px 16px;border-radius:16px}.fts-art .hop-thac-mac .htm-ds{grid-template-columns:1fr}.fts-art .htm-t{font-size:18px}}.fts-art p.nhan-nho{font-weight:700;color:var(--chu-toi);margin:22px 0 8px !important;padding:4px 12px;background:var(--xanh-nhat);border-left:4px solid var(--xanh);border-radius:0 8px 8px 0;display:inline-block}.fts-art{max-width:100%}.fts-art figure.fts-hero{margin:0 0 28px;border-radius:16px;overflow:hidden;background:#F3F6FC;box-shadow:0 6px 24px rgba(2,57,176,.12)}.fts-art figure.fts-hero img{display:block;width:100%;height:auto}.fts-art figure.hinh-khoi{margin:30px 0;padding:0}.fts-art figure.hinh-khoi img{display:block;width:100%;height:auto;border-radius:18px}.fts-art .sapo{margin-top:0}.fts-art ul,.fts-art ol{list-style-position:outside}.fts-art .noi-dung ul{list-style:disc}.fts-art .noi-dung ol{list-style:decimal}.fts-art .muc-luc ul,.fts-art .muc-luc ol{list-style:none}.fts-art .hop-thac-mac ul{list-style:none}.fts-art .hop-tom-tat ol{list-style:none}.fts-art .noi-dung h2{padding-top:0}.fts-art .noi-dung h2::before{content:none}<\/style><div class=\"fts-art\"><figure class=\"fts-hero\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/han-nop-thue-cuoi-nam-anh-dai-dien.webp\" width=\"1600\" height=\"840\" alt=\"L\u1ecbch h\u1ea1n n\u1ed9p thu\u1ebf cu\u1ed1i n\u0103m 2026 v\u00e0 \u0111\u1ea7u n\u0103m 2027 cho doanh nghi\u1ec7p\" fetchpriority=\"high\"><\/figure><p class=\"sapo\">H\u1ea1n n\u1ed9p thu\u1ebf cu\u1ed1i n\u0103m 2026 gom v\u1ec1 hai m\u1ed1c l\u1edbn: 01\/02\/2027 v\u00e0 31\/3\/2027. Ng\u00e0y 01\/02\/2027 l\u00e0 h\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd IV v\u00e0 t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) qu\u00fd IV. Ng\u00e0y 31\/3\/2027 l\u00e0 h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026 v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC).<\/p><details class=\"muc-luc\" open=\"\"><summary>M\u1ee5c l\u1ee5c<\/summary><ul class=\"ds-muc-luc\" style=\"list-style:none;padding-left:0\"><li><a href=\"#lich-han-nop\">1. H\u1ea1n n\u1ed9p thu\u1ebf cu\u1ed1i n\u0103m 2026 v\u00e0 \u0111\u1ea7u 2027: m\u00ecnh c\u1ea7n nh\u1edb nh\u1eefng ng\u00e0y n\u00e0o?<\/a><\/li><li><a href=\"#co-gi-khac\">2. N\u0103m nay c\u00f3 g\u00ec kh\u00e1c m\u00e0 m\u00ecnh c\u1ea7n \u0111\u1ec3 \u00fd?<\/a><\/li><li><a href=\"#tam-nop-80\">3. Qu\u00fd IV m\u00ecnh ph\u1ea3i t\u1ea1m n\u1ed9p TNDN bao nhi\u00eau m\u1edbi \u0111\u1ee7?<\/a><\/li><li><a href=\"#ngoai-le\">4. H\u1ea1n r\u01a1i v\u00e0o ng\u00e0y ngh\u1ec9, \u0111\u01b0\u1ee3c gia h\u1ea1n hay n\u0103m t\u00e0i ch\u00ednh l\u1ec7ch th\u00ec m\u00ecnh t\u00ednh th\u1ebf n\u00e0o?<\/a><\/li><li><a href=\"#uu-tien\">5. Vi\u1ec7c d\u1ed3n h\u1ebft v\u00e0o cu\u1ed1i n\u0103m, m\u00ecnh n\u00ean l\u00e0m g\u00ec tr\u01b0\u1edbc?<\/a><\/li><li><a href=\"#kiem-cheo\">6. Tr\u01b0\u1edbc khi b\u1ea5m n\u1ed9p, m\u00ecnh c\u1ea7n so nh\u1eefng s\u1ed1 n\u00e0o?<\/a><\/li><li><a href=\"#nop-muon\">7. L\u1ee1 n\u1ed9p mu\u1ed9n ho\u1eb7c n\u1ed9p thi\u1ebfu th\u00ec m\u00ecnh b\u1ecb x\u1eed l\u00fd ra sao?<\/a><\/li><li><a href=\"#faq\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/a><\/li><li><a href=\"#can-cu\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/a><\/li><\/ul><\/details><div class=\"noi-dung\">\n<p>D\u00f9 b\u1ea1n l\u00e0 k\u1ebf to\u00e1n l\u00e2u n\u0103m, ch\u1ee7 doanh nghi\u1ec7p t\u1ef1 lo s\u1ed5 s\u00e1ch hay m\u1edbi v\u00e0o ngh\u1ec1, ch\u00fang m\u00ecnh s\u1ebd c\u00f9ng b\u1ea1n \u0111i qua t\u1eebng m\u1ed1c, t\u1eebng ph\u00e9p t\u00ednh v\u00e0 t\u1eebng ch\u1ed7 d\u1ec5 sai. L\u1ecbch d\u01b0\u1edbi \u0111\u00e2y d\u00e0nh cho doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh t\u1eeb 01\/01 \u0111\u1ebfn 31\/12. N\u1ebfu n\u0103m t\u00e0i ch\u00ednh c\u1ee7a b\u1ea1n kh\u00e1c, ch\u00fang m\u00ecnh c\u00f3 ph\u1ea7n ri\u00eang \u1edf m\u1ee5c 4.<\/p>\n<p>Cu\u1ed1i n\u0103m, ch\u1eafc b\u1ea1n c\u0169ng t\u1eebng b\u1ecb h\u1ecfi hai c\u00e2u n\u00e0y. C\u00e2u \u0111\u1ea7u \u0111\u1ebfn khi s\u1ed1 c\u1ea3 n\u0103m c\u00f2n ch\u01b0a ch\u1ed1t: &#8220;Qu\u00fd IV n\u1ed9p bao nhi\u00eau th\u00ec \u0111\u1ee7?&#8221;. C\u00e2u sau th\u01b0\u1eddng \u0111\u1ebfn sau T\u1ebft: &#8220;N\u1ed9p \u0111\u00fang h\u1ea1n r\u1ed3i, sao v\u1eabn b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p?&#8221;. C\u00e2u \u0111\u1ea7u, ch\u00fang m\u00ecnh tr\u1ea3 l\u1eddi b\u1eb1ng m\u1ed9t ph\u00e9p t\u00ednh \u1edf m\u1ee5c 3. C\u00e2u sau c\u00f3 hai nguy\u00ean nh\u00e2n hay g\u1eb7p, ch\u00fang m\u00ecnh gi\u1ea3i th\u00edch \u1edf m\u1ee5c 3 v\u00e0 m\u1ee5c 4, c\u00e1ch ph\u00f2ng tr\u01b0\u1edbc \u1edf m\u1ee5c 6.<\/p>\n<aside class=\"hop-thac-mac\" aria-label=\"C\u00f3 ph\u1ea3i b\u1ea1n \u0111ang th\u1eafc m\u1eafc?\"><div class=\"htm-t\"><span class=\"htm-i\" aria-hidden=\"true\">?<\/span>C\u00f3 ph\u1ea3i b\u1ea1n \u0111ang th\u1eafc m\u1eafc?<\/div><ul class=\"htm-ds\"><li><a class=\"htm-a\" href=\"#lich-han-nop\"><span class=\"htm-m\">M\u1ee5c 1<\/span><span class=\"htm-q\">H\u1ea1n qu\u00fd IV n\u0103m nay l\u00e0 30\/01, 31\/01 hay ng\u00e0y kh\u00e1c?<\/span><span class=\"htm-go\">Xem c\u00e2u tr\u1ea3 l\u1eddi \u2192<\/span><\/a><\/li><li><a class=\"htm-a\" href=\"#co-gi-khac\"><span class=\"htm-m\">M\u1ee5c 2<\/span><span class=\"htm-q\">Doanh nghi\u1ec7p m\u00ecnh c\u00f3 \u0111\u01b0\u1ee3c gia h\u1ea1n kh\u00f4ng, v\u00e0 gia h\u1ea1n c\u00f3 \u00e1p d\u1ee5ng cho t\u1edd khai kh\u00f4ng?<\/span><span class=\"htm-go\">Xem c\u00e2u tr\u1ea3 l\u1eddi \u2192<\/span><\/a><\/li><li><a class=\"htm-a\" href=\"#tam-nop-80\"><span class=\"htm-m\">M\u1ee5c 3<\/span><span class=\"htm-q\">Qu\u00fd IV n\u1ed9p bao nhi\u00eau th\u00ec kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p?<\/span><span class=\"htm-go\">Xem c\u00e2u tr\u1ea3 l\u1eddi \u2192<\/span><\/a><\/li><li><a class=\"htm-a\" href=\"#ngoai-le\"><span class=\"htm-m\">M\u1ee5c 4<\/span><span class=\"htm-q\">L\u1eadp l\u1ec7nh n\u1ed9p thu\u1ebf ng\u00e0y cu\u1ed1i h\u1ea1n m\u00e0 ng\u00e2n h\u00e0ng tr\u00edch ti\u1ec1n h\u00f4m sau th\u00ec sao?<\/span><span class=\"htm-go\">Xem c\u00e2u tr\u1ea3 l\u1eddi \u2192<\/span><\/a><\/li><li><a class=\"htm-a\" href=\"#kiem-cheo\"><span class=\"htm-m\">M\u1ee5c 6<\/span><span class=\"htm-q\">Tr\u01b0\u1edbc khi b\u1ea5m n\u1ed9p, n\u00ean so nh\u1eefng s\u1ed1 n\u00e0o cho ch\u1eafc?<\/span><span class=\"htm-go\">Xem c\u00e2u tr\u1ea3 l\u1eddi \u2192<\/span><\/a><\/li><li><a class=\"htm-a\" href=\"#nop-muon\"><span class=\"htm-m\">M\u1ee5c 7<\/span><span class=\"htm-q\">L\u1ee1 n\u1ed9p t\u1edd khai tr\u1ec5 th\u00ec b\u1ecb x\u1eed l\u00fd ra sao, c\u00f3 b\u1ecb coi l\u00e0 tr\u1ed1n thu\u1ebf kh\u00f4ng?<\/span><span class=\"htm-go\">Xem c\u00e2u tr\u1ea3 l\u1eddi \u2192<\/span><\/a><\/li><\/ul><\/aside>\n<p class=\"nhan-nho\"><strong>Nh\u1eefng t\u1eeb b\u1ea1n s\u1ebd g\u1eb7p trong b\u00e0i<\/strong><\/p>\n<p>N\u1ebfu b\u1ea1n m\u1edbi v\u00e0o ngh\u1ec1, h\u00e3y l\u01b0\u1edbt qua 9 m\u1ee5c n\u00e0y tr\u01b0\u1edbc. Ph\u1ea7n sau s\u1ebd d\u1ec5 theo h\u01a1n nhi\u1ec1u.<\/p>\n<ul><li><strong>GTGT, TNDN, TNCN:<\/strong> thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li><li><strong>T\u1edd khai thu\u1ebf:<\/strong> b\u1ea3n doanh nghi\u1ec7p t\u1ef1 l\u1eadp \u0111\u1ec3 b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a m\u1ed9t k\u1ef3.<\/li><li><strong>Khai th\u00e1ng, khai qu\u00fd:<\/strong> l\u1eadp t\u1edd khai m\u1ed7i th\u00e1ng ho\u1eb7c m\u1ed7i qu\u00fd m\u1ed9t l\u1ea7n, t\u00f9y di\u1ec7n doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng.<\/li><li><strong>T\u1ea1m n\u1ed9p:<\/strong> trong n\u0103m, khi ch\u01b0a bi\u1ebft l\u00e3i c\u1ea3 n\u0103m, doanh nghi\u1ec7p n\u1ed9p tr\u01b0\u1edbc thu\u1ebf TNDN theo t\u1eebng qu\u00fd.<\/li><li><strong>Quy\u1ebft to\u00e1n:<\/strong> h\u1ebft n\u0103m, doanh nghi\u1ec7p t\u00ednh l\u1ea1i s\u1ed1 thu\u1ebf ch\u00ednh x\u00e1c c\u1ee7a c\u1ea3 n\u0103m v\u00e0 n\u1ed9p ph\u1ea7n c\u00f2n thi\u1ebfu, n\u1ebfu c\u00f3.<\/li><li><strong>Ti\u1ec1n ch\u1eadm n\u1ed9p:<\/strong> kho\u1ea3n tr\u1ea3 th\u00eam khi n\u1ed9p thu\u1ebf sau h\u1ea1n, b\u1eb1ng 0,03% s\u1ed1 thu\u1ebf n\u1ed9p ch\u1eadm cho m\u1ed7i ng\u00e0y ch\u1eadm.<\/li><li><strong>BCTC:<\/strong> b\u1ed9 b\u00e1o c\u00e1o cho bi\u1ebft t\u00e0i s\u1ea3n, n\u1ee3 v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p trong n\u0103m.<\/li><li><strong>Gia h\u1ea1n:<\/strong> \u0111\u01b0\u1ee3c n\u1ed9p mu\u1ed9n h\u01a1n h\u1ea1n th\u01b0\u1eddng khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. Trong b\u00e0i, ch\u00fang m\u00ecnh ch\u1ee7 y\u1ebfu n\u00f3i v\u1ec1 gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf.<\/li><li><strong>Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/strong> ng\u01b0\u1eddi th\u00e2n \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li><\/ul>\n<figure class=\"hinh-khoi\" id=\"khoi-v1\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/han-nop-thue-cuoi-nam-khoi-v1.png\" width=\"1280\" height=\"1140\" alt=\"S\u00e1u th\u1ebb s\u1ed1 t\u00f3m t\u1eaft hai h\u1ea1n l\u1edbn 01\/02\/2027 v\u00e0 31\/3\/2027, 10 ng\u00e0y h\u1ea1n c\u1ea7n nh\u1edb, 3 h\u1ea1n \u0111\u01b0\u1ee3c l\u00f9i v\u00e0 3 m\u1ed1c n\u1ed9p ti\u1ec1n \u0111\u01b0\u1ee3c gia h\u1ea1n.\" loading=\"lazy\"><\/figure>\n<h2 id=\"lich-han-nop\">1. H\u1ea1n n\u1ed9p thu\u1ebf cu\u1ed1i n\u0103m 2026 v\u00e0 \u0111\u1ea7u 2027: m\u00ecnh c\u1ea7n nh\u1edb nh\u1eefng ng\u00e0y n\u00e0o?<\/h2>\n<p>B\u1ea1n \u0111ang m\u1edf l\u1ecbch \u0111\u1ec3 khoanh ng\u00e0y? Ch\u00fang m\u00ecnh \u0111\u00e3 \u0111\u1ebfm s\u1eb5n: t\u1eeb nay \u0111\u1ebfn th\u00e1ng 4\/2027 c\u00f3 10 ng\u00e0y h\u1ea1n. C\u00f3 ng\u00e0y g\u1ed3m nhi\u1ec1u vi\u1ec7c, n\u00ean hai b\u1ea3ng d\u01b0\u1edbi c\u00f3 13 d\u00f2ng, x\u1ebfp theo th\u1eddi gian. B\u1ea1n ch\u1ec9 c\u1ea7n nh\u00ecn c\u1ed9t &#8220;\u00c1p d\u1ee5ng cho&#8221; \u0111\u1ec3 b\u1ecf qua d\u00f2ng kh\u00f4ng li\u00ean quan. V\u00ed d\u1ee5, doanh nghi\u1ec7p khai qu\u00fd th\u00ec b\u1ecf qua c\u00e1c d\u00f2ng khai th\u00e1ng.<\/p>\n<p>Th\u00f4ng th\u01b0\u1eddng, t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf c\u00f3 c\u00f9ng m\u1ed9t h\u1ea1n. Ri\u00eang kho\u1ea3n \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec ti\u1ec1n n\u1ed9p theo l\u1ecbch ri\u00eang, c\u00f2n t\u1edd khai v\u1eabn theo h\u1ea1n th\u01b0\u1eddng. Th\u1ea5y d\u00f2ng n\u00e0o ghi &#8220;l\u00e0 Ch\u1ee7 nh\u1eadt&#8221; hay &#8220;l\u00e0 th\u1ee9 B\u1ea3y&#8221;, b\u1ea1n hi\u1ec3u l\u00e0 h\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c k\u1ebf ti\u1ebfp. Ch\u00fang m\u00ecnh gi\u1ea3i th\u00edch quy t\u1eafc n\u00e0y \u1edf m\u1ee5c 4.<\/p>\n<figure class=\"anh-bai\" id=\"anh-mh1\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/han-nop-thue-cuoi-nam-minh-hoa-1.webp\" width=\"1600\" height=\"900\" alt=\"L\u1ecbch \u0111\u1ec3 b\u00e0n b\u1eb1ng k\u00ednh, \u0111\u1ed3ng h\u1ed3 c\u00e1t v\u00e0 d\u1ea3i m\u1ed1c th\u1eddi gian c\u00f3 c\u1edd \u0111\u00e1nh d\u1ea5u hai m\u1ed1c h\u1ea1n n\u1ed9p thu\u1ebf l\u1edbn, b\u00ean c\u1ea1nh c\u00e0nh \u0111\u00e0o T\u1ebft\" width=\"1600\" height=\"900\" loading=\"lazy\"><figcaption>H\u1ea1n 01\/02\/2027 ch\u1ec9 c\u00e1ch k\u1ef3 ngh\u1ec9 T\u1ebft c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ba ng\u00e0y, n\u00ean b\u1ea1n h\u00e3y \u0111\u1eb7t l\u1ecbch l\u00e0m s\u1edbm h\u01a1n h\u1ea1n v\u00e0i ng\u00e0y.<\/figcaption><\/figure>\n<figure class=\"hinh-khoi\" id=\"khoi-v2\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/han-nop-thue-cuoi-nam-khoi-v2-scaled.png\" alt=\"D\u00f2ng th\u1eddi gian 10 ng\u00e0y h\u1ea1n n\u1ed9p thu\u1ebf cu\u1ed1i n\u0103m 2026 v\u00e0 \u0111\u1ea7u 2027, k\u00e8m s\u1ed1 ng\u00e0y c\u00f2n l\u1ea1i, h\u1ea1n n\u1ed9i b\u1ed9 \u0111\u1ec1 xu\u1ea5t v\u00e0 d\u1ea3i ngh\u1ec9 T\u1ebft.\" loading=\"lazy\"><\/figure>\n<h3>Th\u00e1ng 11 v\u00e0 12\/2026<\/h3>\n<div class=\"bang\"><div class=\"cuon\"><table class=\"xep\"><thead><tr><th class=\"a-l\" scope=\"col\">H\u1ea1n<\/th><th class=\"a-l\" scope=\"col\">Vi\u1ec7c ph\u1ea3i l\u00e0m<\/th><th class=\"a-l\" scope=\"col\">\u00c1p d\u1ee5ng cho<\/th><th class=\"a-l\" scope=\"col\">Ghi ch\u00fa<\/th><\/tr><\/thead><tbody><tr><td class=\"a-l\" data-label=\"H\u1ea1n\">20\/11\/2026 (th\u1ee9 S\u00e1u)<\/td><td class=\"a-l\" data-label=\"Vi\u1ec7c ph\u1ea3i l\u00e0m\">Khai thu\u1ebf GTGT, TNCN th\u00e1ng 10\/2026; n\u1ed9p thu\u1ebf<\/td><td class=\"a-l\" data-label=\"\u00c1p d\u1ee5ng cho\">Doanh nghi\u1ec7p khai th\u00e1ng<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">H\u1ea1n th\u01b0\u1eddng<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n\">20\/11\/2026 (th\u1ee9 S\u00e1u)<\/td><td class=\"a-l\" data-label=\"Vi\u1ec7c ph\u1ea3i l\u00e0m\">N\u1ed9p thu\u1ebf GTGT th\u00e1ng 5\/2026 \u0111\u01b0\u1ee3c gia h\u1ea1n<\/td><td class=\"a-l\" data-label=\"\u00c1p d\u1ee5ng cho\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">Ch\u1ec9 khi \u0111\u00e3 g\u1eedi \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n\">21\/12\/2026 (th\u1ee9 Hai)<\/td><td class=\"a-l\" data-label=\"Vi\u1ec7c ph\u1ea3i l\u00e0m\">Khai, n\u1ed9p thu\u1ebf th\u00e1ng 11; n\u1ed9p GTGT th\u00e1ng 6\u20139\/2026 \u0111\u01b0\u1ee3c gia h\u1ea1n<\/td><td class=\"a-l\" data-label=\"\u00c1p d\u1ee5ng cho\">Doanh nghi\u1ec7p khai th\u00e1ng; doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">20\/12 l\u00e0 Ch\u1ee7 nh\u1eadt<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n\">30\/12\/2026 (th\u1ee9 T\u01b0)<\/td><td class=\"a-l\" data-label=\"Vi\u1ec7c ph\u1ea3i l\u00e0m\">N\u1ed9p GTGT qu\u00fd III v\u00e0 TNDN t\u1ea1m n\u1ed9p qu\u00fd III \u0111\u01b0\u1ee3c gia h\u1ea1n<\/td><td class=\"a-l\" data-label=\"\u00c1p d\u1ee5ng cho\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">Ch\u1ec9 khi \u0111\u00e3 g\u1eedi \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n\">Tr\u01b0\u1edbc 31\/12\/2026<\/td><td class=\"a-l\" data-label=\"Vi\u1ec7c ph\u1ea3i l\u00e0m\">\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, k\u00e8m h\u1ed3 s\u01a1 ch\u1ee9ng minh<\/td><td class=\"a-l\" data-label=\"\u00c1p d\u1ee5ng cho\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng; t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp thu h\u1ed3 s\u01a1<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">\u0110\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb n\u0103m 2026<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n\">31\/12\/2026 (th\u1ee9 N\u0103m)<\/td><td class=\"a-l\" data-label=\"Vi\u1ec7c ph\u1ea3i l\u00e0m\">K\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; kh\u00f3a s\u1ed5 sau ng\u00e0y n\u00e0y<\/td><td class=\"a-l\" data-label=\"\u00c1p d\u1ee5ng cho\">Doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">M\u1ed1c ch\u1ed1t k\u1ef3<\/td><\/tr><\/tbody><\/table><\/div><\/div>\n<p class=\"can-cu-nho\"><em>C\u0103n c\u1ee9: kho\u1ea3n 2 \u0110i\u1ec1u 10, 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\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/a>; \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\">Lu\u1eadt 108\/2025\/QH15<\/a>; \u0110i\u1ec1u 2 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-245-2026-nd-cp-469907\/66564.htm\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/a>; \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 48 <a href=\"https:\/\/congbaocdn.chinhphu.vn\/180507251028987904\/2026\/7\/16\/469959-1784171413_v1_1784174315_signed.pdf\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/a>.<\/em><\/p>\n<h3>Th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 4\/2027<\/h3>\n<div class=\"bang\"><div class=\"cuon\"><table class=\"xep\"><thead><tr><th class=\"a-l\" scope=\"col\">H\u1ea1n<\/th><th class=\"a-l\" scope=\"col\">Vi\u1ec7c ph\u1ea3i l\u00e0m<\/th><th class=\"a-l\" scope=\"col\">\u00c1p d\u1ee5ng cho<\/th><th class=\"a-l\" scope=\"col\">Ghi ch\u00fa<\/th><\/tr><\/thead><tbody><tr><td class=\"a-l\" data-label=\"H\u1ea1n\">20\/01\/2027 (th\u1ee9 T\u01b0)<\/td><td class=\"a-l\" data-label=\"Vi\u1ec7c ph\u1ea3i l\u00e0m\">Khai thu\u1ebf GTGT, TNCN th\u00e1ng 12\/2026; n\u1ed9p thu\u1ebf<\/td><td class=\"a-l\" data-label=\"\u00c1p d\u1ee5ng cho\">Doanh nghi\u1ec7p khai th\u00e1ng<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">H\u1ea1n th\u01b0\u1eddng<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n\">01\/02\/2027 (th\u1ee9 Hai)<\/td><td class=\"a-l\" data-label=\"Vi\u1ec7c ph\u1ea3i l\u00e0m\">Khai, n\u1ed9p thu\u1ebf qu\u00fd IV\/2026; t\u1ea1m n\u1ed9p TNDN qu\u00fd IV cho \u0111\u1ee7 m\u1ee9c 80%<\/td><td class=\"a-l\" data-label=\"\u00c1p d\u1ee5ng cho\">Doanh nghi\u1ec7p khai qu\u00fd; m\u1ecdi doanh nghi\u1ec7p n\u1ed9p TNDN<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">31\/01 l\u00e0 Ch\u1ee7 nh\u1eadt<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n\">22\/02\/2027 (th\u1ee9 Hai)<\/td><td class=\"a-l\" data-label=\"Vi\u1ec7c ph\u1ea3i l\u00e0m\">Khai thu\u1ebf GTGT, TNCN th\u00e1ng 01\/2027; n\u1ed9p thu\u1ebf<\/td><td class=\"a-l\" data-label=\"\u00c1p d\u1ee5ng cho\">Doanh nghi\u1ec7p khai th\u00e1ng<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">20\/02 l\u00e0 th\u1ee9 B\u1ea3y<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n\">31\/3\/2027 (th\u1ee9 T\u01b0)<\/td><td class=\"a-l\" data-label=\"Vi\u1ec7c ph\u1ea3i l\u00e0m\">Quy\u1ebft to\u00e1n TNDN, TNCN n\u0103m 2026; n\u1ed9p ph\u1ea7n thu\u1ebf c\u00f2n thi\u1ebfu<\/td><td class=\"a-l\" data-label=\"\u00c1p d\u1ee5ng cho\">Doanh nghi\u1ec7p; t\u1ed5 ch\u1ee9c tr\u1ea3 l\u01b0\u01a1ng, g\u1ed3m ph\u1ea7n nh\u1eadn \u1ee7y quy\u1ec1n<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">Ti\u1ec1n n\u1ed9p c\u00f9ng h\u1ea1n h\u1ed3 s\u01a1<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n\">31\/3\/2027 (th\u1ee9 T\u01b0)<\/td><td class=\"a-l\" data-label=\"Vi\u1ec7c ph\u1ea3i l\u00e0m\">N\u1ed9p BCTC n\u0103m 2026; k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ebfu thu\u1ed9c di\u1ec7n<\/td><td class=\"a-l\" data-label=\"\u00c1p d\u1ee5ng cho\">Doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 99, Th\u00f4ng t\u01b0 133<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">90 ng\u00e0y t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n\">30\/4\/2027 (th\u1ee9 S\u00e1u)<\/td><td class=\"a-l\" data-label=\"Vi\u1ec7c ph\u1ea3i l\u00e0m\">C\u00f4ng khai BCTC n\u0103m 2026<\/td><td class=\"a-l\" data-label=\"\u00c1p d\u1ee5ng cho\">Doanh nghi\u1ec7p<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">L\u00e0m xong tr\u01b0\u1edbc k\u1ef3 ngh\u1ec9 l\u1ec5<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n\">Ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean sau k\u1ef3 ngh\u1ec9 l\u1ec5 30\/4\u201301\/5\/2027<\/td><td class=\"a-l\" data-label=\"Vi\u1ec7c ph\u1ea3i l\u00e0m\">C\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n TNCN n\u0103m 2026<\/td><td class=\"a-l\" data-label=\"\u00c1p d\u1ee5ng cho\">C\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">Ch\u1edd l\u1ecbch ngh\u1ec9 l\u1ec5 2027<\/td><\/tr><\/tbody><\/table><\/div><\/div>\n<p class=\"can-cu-nho\"><em>C\u0103n c\u1ee9: kho\u1ea3n 2, 3, 5 \u0110i\u1ec1u 10, kho\u1ea3n 7 \u0110i\u1ec1u 3, kho\u1ea3n 2, 3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP; kho\u1ea3n 3 \u0110i\u1ec1u 29, kho\u1ea3n 4 \u0110i\u1ec1u 32, kho\u1ea3n 1, 3 \u0110i\u1ec1u 33 <a href=\"https:\/\/congbao.chinhphu.vn\/noi-dung-van-ban-so-88-2015-qh13-18393\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt K\u1ebf to\u00e1n 88\/2015\/QH13<\/a>; \u0110i\u1ec1u 25 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a>; \u0111i\u1ec3m a kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 80 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-133-2016-tt-btc-21048.htm\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a>.<\/em><\/p>\n<p>N\u1ebfu b\u1ea1n t\u1ef1 quy\u1ebft to\u00e1n TNCN cho b\u1ea3n th\u00e2n, h\u1ea1n c\u1ee7a b\u1ea1n l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean sau k\u1ef3 ngh\u1ec9 l\u1ec5 30\/4\u201301\/5\/2027, t\u00ednh c\u1ea3 ng\u00e0y ngh\u1ec9 b\u00f9 n\u1ebfu c\u00f3. Ng\u00e0y 01\/5\/2027 l\u00e0 th\u1ee9 B\u1ea3y n\u00ean c\u00f3 th\u1ec3 c\u00f3 ng\u00e0y ngh\u1ec9 b\u00f9; ng\u00e0y c\u1ee5 th\u1ec3 ch\u1ec9 bi\u1ebft khi l\u1ecbch ngh\u1ec9 l\u1ec5 2027 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1.<\/p>\n<p>Doanh nghi\u1ec7p b\u1ea1n thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n? Khi \u0111\u00f3 b\u1ea1n n\u1ed9p BCTC k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, t\u1ee9c \u00fd ki\u1ebfn c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u1ec1 BCTC. H\u1ea1n v\u1eabn l\u00e0 31\/3\/2027, nh\u01b0ng m\u1ed1c b\u1ea1n th\u1eadt s\u1ef1 ph\u1ea3i b\u00e1m l\u00e0 ng\u00e0y ki\u1ec3m to\u00e1n vi\u00ean ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o. Ch\u00fang m\u00ecnh khuy\u00ean b\u1ea1n ch\u1ed1t l\u1ecbch v\u1edbi b\u00ean ki\u1ec3m to\u00e1n t\u1eeb th\u00e1ng 12, l\u00f9i ng\u01b0\u1ee3c t\u1eeb ng\u00e0y k\u00fd BCTC 24\/3\/2027 trong l\u1ecbch \u1edf m\u1ee5c 5.<\/p>\n<p>\u0110\u01a1n v\u1ecb \u0111\u1eb7c th\u00f9 nh\u01b0 c\u00f4ng ty ni\u00eam y\u1ebft, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 h\u1ea1n BCTC theo quy \u0111\u1ecbnh ri\u00eang. B\u1ea1n c\u00f3 th\u1ec3 xem h\u1ea1n theo t\u1eebng lo\u1ea1i \u0111\u01a1n v\u1ecb trong b\u00e0i <a href=\"https:\/\/fts.com.vn\/article\/bao-cao-tai-chinh-duoc-lap-khi-nao-thoi-han-nop-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>.<\/p>\n<p>Trong c\u1ea3 l\u1ecbch, m\u1ed1c 01\/02\/2027 c\u1ea7n ch\u00fa \u00fd \u0111\u1eb7c bi\u1ec7t. Ng\u00e0y n\u00e0y l\u00e0 th\u1ee9 Hai, ba ng\u00e0y tr\u01b0\u1edbc khi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ngh\u1ec9 T\u1ebft (04\/02\u201310\/02\/2027, theo th\u00f4ng b\u00e1o c\u1ee7a B\u1ed9 N\u1ed9i v\u1ee5). H\u1ed3 s\u01a1 qu\u00fd IV c\u00f3 v\u01b0\u1edbng m\u1eafc g\u00ec, b\u1ea1n n\u00ean x\u1eed l\u00fd tr\u01b0\u1edbc h\u1ea1n, \u0111\u1eebng \u0111\u1ec3 sang sau T\u1ebft. M\u1ed1c ti\u1ebfp theo, 22\/02\/2027 cho k\u1ef3 th\u00e1ng 01\/2027, ch\u1ec9 c\u00e1ch ng\u00e0y cu\u1ed1i k\u1ef3 ngh\u1ec9 12 ng\u00e0y. Ch\u1ee9ng t\u1eeb \u0111\u1ea7u n\u0103m th\u01b0\u1eddng v\u1ec1 mu\u1ed9n, n\u00ean h\u00e3y l\u00ean l\u1ecbch ch\u1ed1t s\u1ed1 k\u1ef3 th\u00e1ng 1 ngay t\u1eeb tr\u01b0\u1edbc T\u1ebft (m\u1ee5c 5 g\u1ee3i \u00fd ng\u00e0y 17\/02\/2027).<\/p>\n<figure class=\"hinh-khoi\" id=\"khoi-v7\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/han-nop-thue-cuoi-nam-khoi-v7-scaled.png\" alt=\"L\u01b0\u1edbi l\u1ecbch b\u1ea3y tu\u1ea7n t\u1eeb gi\u1eefa th\u00e1ng 1 \u0111\u1ebfn 22\/02\/2027, \u0111\u00e1nh d\u1ea5u ba h\u1ea1n lu\u1eadt, c\u00e1c ng\u00e0y ch\u1ed1t s\u1ed1, n\u1ed9p, d\u1ef1 ph\u00f2ng v\u00e0 k\u1ef3 ngh\u1ec9 T\u1ebft c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.\" loading=\"lazy\"><\/figure>\n<p>C\u00e1ch t\u00ednh h\u1ea1n th\u00ec kh\u00f4ng \u0111\u1ed5i, nh\u01b0ng khung ph\u00e1p l\u00fd ph\u00eda sau n\u0103m nay \u0111\u00e3 kh\u00e1c. C\u00f9ng xem nh\u1eefng g\u00ec \u0111\u00e3 thay \u0111\u1ed5i nh\u00e9.<\/p>\n<h2 id=\"co-gi-khac\">2. N\u0103m nay c\u00f3 g\u00ec kh\u00e1c m\u00e0 m\u00ecnh c\u1ea7n \u0111\u1ec3 \u00fd?<\/h2>\n<p>C\u00f3 b\u1ed1n thay \u0111\u1ed5i ch\u1ea1m t\u1edbi l\u1ecbch cu\u1ed1i n\u0103m c\u1ee7a b\u1ea1n. Ch\u00fang m\u00ecnh \u0111i l\u1ea7n l\u01b0\u1ee3t t\u1eebng c\u00e1i.<\/p>\n<p><strong>Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi, nh\u01b0ng c\u00e1ch t\u00ednh h\u1ea1n v\u1eabn nh\u01b0 c\u0169.<\/strong> T\u1eeb 01\/7\/2026, Lu\u1eadt 108\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP thay cho Lu\u1eadt 38\/2019\/QH14 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP. H\u1ea1n th\u00e1ng, qu\u00fd v\u00e0 quy\u1ebft to\u00e1n v\u1eabn t\u00ednh nh\u01b0 b\u1ea3ng \u1edf m\u1ee5c 1. Vi\u1ec7c b\u1ea1n c\u1ea7n l\u00e0m l\u00e0 s\u1eeda quy tr\u00ecnh n\u1ed9i b\u1ed9, m\u1eabu c\u00f4ng v\u0103n, ghi ch\u00fa h\u1ed3 s\u01a1 c\u00f2n d\u1eabn v\u0103n b\u1ea3n c\u0169.<\/p>\n<p><strong>M\u1ed9t s\u1ed1 kho\u1ea3n \u0111\u01b0\u1ee3c gia h\u1ea1n, nh\u01b0ng ch\u1ec9 khi b\u1ea1n \u0111\u00e3 g\u1eedi \u0111\u1ec1 ngh\u1ecb.<\/strong> Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP cho n\u1ed9p m\u1ed9t s\u1ed1 kho\u1ea3n thu\u1ebf n\u0103m 2026 mu\u1ed9n h\u01a1n h\u1ea1n th\u01b0\u1eddng. C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gia h\u1ea1n c\u00f2n l\u1ea1i ph\u1ea3i n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y 20\/11, 21\/12 ho\u1eb7c 30\/12\/2026, t\u00f9y k\u1ef3 thu\u1ebf. Doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ee7 c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n:<\/p>\n<ul><li>thu\u1ed9c ng\u00e0nh, l\u0129nh v\u1ef1c t\u1ea1i Ph\u1ee5 l\u1ee5c I c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh, ho\u1eb7c l\u00e0 doanh nghi\u1ec7p nh\u1ecf, si\u00eau nh\u1ecf;<\/li><li>\u0111\u00e3 g\u1eedi \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n ch\u1eadm nh\u1ea5t ng\u00e0y 02\/11\/2026.<\/li><\/ul>\n<p>N\u1ebfu b\u1ea1n kh\u00f4ng g\u1eedi \u0111\u1ec1 ngh\u1ecb trong th\u1eddi h\u1ea1n n\u00e0y (g\u1eedi sau 02\/11\/2026 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n), ti\u1ec1n thu\u1ebf n\u1ed9p theo h\u1ea1n th\u01b0\u1eddng, qu\u00e1 h\u1ea1n l\u00e0 b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n<p>C\u00f3 m\u1ed9t r\u1ee7i ro b\u1ea1n n\u00ean bi\u1ebft tr\u01b0\u1edbc. N\u1ebfu c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p cho c\u1ea3 th\u1eddi gian \u0111\u00e3 gia h\u1ea1n. V\u00ec v\u1eady, tr\u01b0\u1edbc khi d\u1eddi l\u1ecbch n\u1ed9p ti\u1ec1n, b\u1ea1n h\u00e3y so\u00e1t l\u1ea1i ng\u00e0nh ngh\u1ec1 v\u1edbi Ph\u1ee5 l\u1ee5c I (ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n doanh nghi\u1ec7p nh\u1ecf, si\u00eau nh\u1ecf). Ki\u1ec3m tra lu\u00f4n vi\u1ec7c \u0111\u1ec1 ngh\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn. V\u00e0 nh\u1edb r\u1eb1ng gia h\u1ea1n ch\u1ec9 \u00e1p d\u1ee5ng cho ti\u1ec1n thu\u1ebf; t\u1edd khai v\u1eabn theo h\u1ea1n th\u01b0\u1eddng.<\/p>\n<p><strong>Kh\u00f4ng c\u00f2n m\u1ed1c n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i th\u00e1ng 1.<\/strong> L\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 kho\u1ea3n doanh nghi\u1ec7p t\u1eebng n\u1ed9p h\u1eb1ng n\u0103m v\u00e0o th\u00e1ng 1. Kho\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ecf t\u1eeb n\u0103m 2026, n\u00ean l\u1ecbch th\u00e1ng 1\/2027 c\u1ee7a b\u1ea1n kh\u00f4ng c\u00f3 vi\u1ec7c n\u00e0y.<\/p>\n<p><strong>Doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf TNDN n\u0103m 2026.<\/strong> Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP \u0111\u1eb7t nhi\u1ec1u \u0111i\u1ec1u ki\u1ec7n, trong \u0111\u00f3 c\u00f3 doanh thu n\u0103m kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng. B\u1ea1n n\u00ean \u0111\u1ecdc k\u1ef9 \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb lo\u1ea1i tr\u1eeb tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng. N\u1ebfu thu\u1ed9c di\u1ec7n, b\u1ea1n t\u00ednh ph\u1ea7n gi\u1ea3m n\u00e0y c\u1ea3 khi t\u1ea1m n\u1ed9p qu\u00fd IV v\u00e0 khi quy\u1ebft to\u00e1n.<\/p>\n<p class=\"can-cu-nho\"><em>C\u0103n c\u1ee9: \u0110i\u1ec1u 2, kho\u1ea3n 1, 2, 3, 5 \u0110i\u1ec1u 3 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-245-2026-nd-cp-469907\/66564.htm\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/a>; <a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/tu-thang-1-2026-nguoi-nop-thue-khong-phai-nop-le-phi-mon-bai-119260126110926562.htm\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb quy\u1ebft 198\/2025\/QH15<\/a>; \u0110i\u1ec1u 3 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=220138\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP<\/a>.<\/em><\/p>\n<p>Ph\u1ea7n gi\u1ea3m 30% t\u00e1c \u0111\u1ed9ng th\u1eb3ng v\u00e0o s\u1ed1 t\u1ea1m n\u1ed9p qu\u00fd IV. \u0110\u00e2y c\u0169ng l\u00e0 ch\u1ed7 hay ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p, n\u00ean \u1edf m\u1ee5c sau ch\u00fang m\u00ecnh c\u00f9ng b\u1ea1n t\u00ednh th\u1eed b\u1eb1ng s\u1ed1 c\u1ee5 th\u1ec3.<\/p>\n<h2 id=\"tam-nop-80\">3. Qu\u00fd IV m\u00ecnh ph\u1ea3i t\u1ea1m n\u1ed9p TNDN bao nhi\u00eau m\u1edbi \u0111\u1ee7?<\/h2>\n<p>C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn: t\u1ed5ng s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a b\u1ed1n qu\u00fd ph\u1ea3i \u0111\u1ea1t \u00edt nh\u1ea5t 80% s\u1ed1 thu\u1ebf TNDN c\u1ea3 n\u0103m theo quy\u1ebft to\u00e1n. H\u1ea1n \u0111\u1ec3 \u0111\u1ea1t m\u1ee9c n\u00e0y l\u00e0 01\/02\/2027. B\u1ea1n c\u1ea7n nh\u00ecn t\u1ed5ng b\u1ed1n qu\u00fd, kh\u00f4ng ph\u1ea3i ri\u00eang s\u1ed1 n\u1ed9p qu\u00fd IV.<\/p>\n<p>V\u00ec sao m\u1ed1c 80% quan tr\u1ecdng? N\u1ebfu t\u1ed5ng t\u1ea1m n\u1ed9p d\u01b0\u1edbi 80%, ph\u1ea7n thi\u1ebfu b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p 0,03% m\u1ed7i ng\u00e0y. Ti\u1ec1n n\u00e0y ch\u1ea1y t\u1eeb ng\u00e0y sau h\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd IV \u0111\u1ebfn ng\u00e0y tr\u01b0\u1edbc h\u00f4m b\u1ea1n n\u1ed9p \u0111\u1ee7 ph\u1ea7n thi\u1ebfu. C\u00f2n ph\u1ea7n t\u1eeb 80% l\u00ean 100%, b\u1ea1n \u0111\u01b0\u1ee3c n\u1ed9p \u0111\u1ebfn h\u1ea1n quy\u1ebft to\u00e1n 31\/3\/2027 m\u00e0 kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n<figure class=\"anh-bai\" id=\"anh-mh2\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/han-nop-thue-cuoi-nam-minh-hoa-2.webp\" width=\"1600\" height=\"900\" alt=\"K\u1ebf to\u00e1n vi\u00ean b\u1ea5m m\u00e1y t\u00ednh c\u1ea1nh \u0111\u1ed3ng h\u1ed3 \u0111o \u0111\u00e3 \u0111\u1ea7y b\u1ed1n ph\u1ea7n n\u0103m v\u00e0 \u0111\u1ed3ng h\u1ed3 c\u00e1t c\u00f3 \u0111\u1ed3ng xu r\u01a1i, minh h\u1ecda m\u1ee9c t\u1ea1m n\u1ed9p 80% v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh theo ng\u00e0y\" width=\"1600\" height=\"900\" loading=\"lazy\"><figcaption>B\u1ed1n qu\u00fd b\u1ea1n ph\u1ea3i t\u1ea1m n\u1ed9p \u0111\u1ee7 \u00edt nh\u1ea5t 80% thu\u1ebf c\u1ea3 n\u0103m; ph\u1ea7n thi\u1ebfu b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo t\u1eebng ng\u00e0y.<\/figcaption><\/figure>\n<div class=\"vi-du\">\n<h3>V\u00ed d\u1ee5: qu\u00fd IV n\u1ed9p thi\u1ebfu 30 tri\u1ec7u \u0111\u1ed3ng<\/h3>\n<p>Gi\u1ea3 s\u1eed c\u00f4ng ty b\u1ea1n c\u00f3 doanh thu n\u0103m 2026 tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng, n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m 30%. Khi quy\u1ebft to\u00e1n, thu\u1ebf TNDN c\u1ea3 n\u0103m l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng. Ba qu\u00fd \u0111\u1ea7u, c\u00f4ng ty \u0111\u00e3 t\u1ea1m n\u1ed9p 270 tri\u1ec7u \u0111\u1ed3ng. C\u00f9ng t\u00ednh nh\u00e9.<\/p>\n<p><strong>B\u01b0\u1edbc 1. T\u00ecm m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ea3 n\u0103m:<\/strong> 500.000.000 \u00d7 80% = <strong>400.000.000 \u0111\u1ed3ng<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 2. T\u00ecm s\u1ed1 qu\u00fd IV c\u1ea7n n\u1ed9p:<\/strong> 400.000.000 \u2212 270.000.000 = <strong>130.000.000 \u0111\u1ed3ng<\/strong>, n\u1ed9p ch\u1eadm nh\u1ea5t 01\/02\/2027.<\/p>\n<p><strong>B\u01b0\u1edbc 3. Xem ph\u1ea7n thi\u1ebfu:<\/strong> gi\u1ea3 s\u1eed qu\u00fd IV c\u00f4ng ty ch\u1ec9 n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng. T\u1ed5ng t\u1ea1m n\u1ed9p l\u00e0 370 tri\u1ec7u \u0111\u1ed3ng, thi\u1ebfu <strong>30.000.000 \u0111\u1ed3ng<\/strong> so v\u1edbi m\u1ee9c 400 tri\u1ec7u.<\/p>\n<p><strong>B\u01b0\u1edbc 4. \u0110\u1ebfm s\u1ed1 ng\u00e0y ch\u1eadm:<\/strong> c\u00f4ng ty n\u1ed9p ph\u1ea7n thi\u1ebfu ng\u00e0y 31\/3\/2027, c\u00f9ng l\u00fac quy\u1ebft to\u00e1n. H\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd IV l\u00e0 01\/02\/2027, v\u00ec 31\/01\/2027 l\u00e0 Ch\u1ee7 nh\u1eadt n\u00ean h\u1ea1n \u0111\u01b0\u1ee3c d\u1eddi. Ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh t\u1eeb 02\/02\/2027 \u0111\u1ebfn 30\/3\/2027, t\u1ee9c <strong>57 ng\u00e0y<\/strong> (27 ng\u00e0y th\u00e1ng 2 v\u00e0 30 ng\u00e0y th\u00e1ng 3).<\/p>\n<p class=\"nhan-nho\"><strong>B\u01b0\u1edbc 5. T\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p:<\/strong><\/p>\n<p class=\"cong-thuc\">Ti\u1ec1n ch\u1eadm n\u1ed9p = S\u1ed1 n\u1ed9p thi\u1ebfu \u00d7 0,03% \u00d7 S\u1ed1 ng\u00e0y ch\u1eadm<\/p>\n<p class=\"cong-thuc\">30.000.000 \u00d7 0,03% \u00d7 57 = <strong>513.000 \u0111\u1ed3ng<\/strong>.<\/p>\n<p>C\u00f2n 100 tri\u1ec7u \u0111\u1ed3ng ch\u00eanh l\u1ec7ch gi\u1eefa 500 v\u00e0 400 tri\u1ec7u \u0111\u01b0\u1ee3c n\u1ed9p \u0111\u1ebfn 31\/3\/2027 m\u00e0 kh\u00f4ng ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p. Nh\u01b0 v\u1eady, c\u00f4ng ty quy\u1ebft to\u00e1n \u0111\u00fang h\u1ea1n nh\u01b0ng v\u1eabn m\u1ea5t 513.000 \u0111\u1ed3ng, v\u00ec \u0111\u1ebfn h\u1ea1n 01\/02\/2027 t\u1ed5ng t\u1ea1m n\u1ed9p b\u1ed1n qu\u00fd c\u00f2n d\u01b0\u1edbi m\u1ee9c 80%. \u0110\u00e2y l\u00e0 nguy\u00ean nh\u00e2n \u0111\u1ea7u ti\u00ean c\u1ee7a c\u00e2u &#8220;n\u1ed9p \u0111\u00fang h\u1ea1n r\u1ed3i, sao v\u1eabn b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p&#8221;; nguy\u00ean nh\u00e2n th\u1ee9 hai n\u1eb1m \u1edf ng\u00e0y ng\u00e2n h\u00e0ng tr\u00edch ti\u1ec1n (m\u1ee5c 4). V\u1edbi kho\u1ea3n thi\u1ebfu l\u1edbn, b\u1ea1n n\u00ean \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd x\u00e1c nh\u1eadn s\u1ed1 ng\u00e0y tr\u01b0\u1edbc khi n\u1ed9p.<\/p>\n<\/div>\n<figure class=\"hinh-khoi\" id=\"khoi-v5\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/han-nop-thue-cuoi-nam-khoi-v5.png\" width=\"1280\" height=\"1346\" alt=\"Bi\u1ec3u \u0111\u1ed3 so thu\u1ebf TNDN c\u1ea3 n\u0103m 500 tri\u1ec7u, m\u1ee9c t\u1ed1i thi\u1ec3u 80% l\u00e0 400 tri\u1ec7u v\u00e0 s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p 370 tri\u1ec7u; thi\u1ebfu 30 tri\u1ec7u, ti\u1ec1n ch\u1eadm n\u1ed9p 513.000 \u0111\u1ed3ng trong 57 ng\u00e0y.\" loading=\"lazy\"><\/figure>\n<h3>Ph\u00e1t hi\u1ec7n thi\u1ebfu s\u1edbm th\u00ec n\u1ed9p b\u00f9 ngay<\/h3>\n<p>L\u1ee1 thi\u1ebfu r\u1ed3i th\u00ec l\u00e0m sao cho \u0111\u1ee1? Ti\u1ec1n ch\u1eadm n\u1ed9p c\u1ee7a m\u1ed7i kho\u1ea3n n\u1ed9p b\u00f9 ch\u1ec9 ch\u1ea1y \u0111\u1ebfn ng\u00e0y tr\u01b0\u1edbc h\u00f4m kho\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p. B\u1ea1n n\u1ed9p b\u00f9 s\u1edbm ph\u1ea7n n\u00e0o th\u00ec gi\u1ea3m ti\u1ec1n ch\u1eadm n\u1ed9p c\u1ee7a ph\u1ea7n \u0111\u00f3.<\/p>\n<p>C\u0169ng c\u00f4ng ty tr\u00ean, n\u1ebfu n\u1ed9p 20 tri\u1ec7u \u0111\u1ed3ng ng\u00e0y 01\/3\/2027 (th\u1ee9 Hai) v\u00e0 10 tri\u1ec7u \u0111\u1ed3ng c\u00f2n l\u1ea1i ng\u00e0y 31\/3\/2027:<\/p>\n<ul><li>Ph\u1ea7n 20 tri\u1ec7u: t\u1eeb 02\/02 \u0111\u1ebfn 28\/02\/2027 l\u00e0 27 ng\u00e0y; 20.000.000 \u00d7 0,03% \u00d7 27 = <strong>162.000 \u0111\u1ed3ng<\/strong>.<\/li><li>Ph\u1ea7n 10 tri\u1ec7u: t\u1eeb 02\/02 \u0111\u1ebfn 30\/3\/2027 l\u00e0 57 ng\u00e0y; 10.000.000 \u00d7 0,03% \u00d7 57 = <strong>171.000 \u0111\u1ed3ng<\/strong>.<\/li><li>C\u1ed9ng l\u1ea1i <strong>333.000 \u0111\u1ed3ng<\/strong>, \u00edt h\u01a1n 180.000 \u0111\u1ed3ng so v\u1edbi n\u1ed9p m\u1ed9t l\u1ea7n ng\u00e0y 31\/3.<\/li><\/ul>\n<p>Ki\u1ec3m l\u1ea1i cho ch\u1eafc: 20 tri\u1ec7u \u0111\u01b0\u1ee3c n\u1ed9p s\u1edbm h\u01a1n 30 ng\u00e0y, n\u00ean ph\u1ea7n ti\u1ebft ki\u1ec7m l\u00e0 20.000.000 \u00d7 0,03% \u00d7 30 = 180.000 \u0111\u1ed3ng. Hai c\u00e1ch t\u00ednh kh\u1edbp nhau.<\/p>\n<h3>N\u0103m \u0111i\u1ec3m b\u1ea1n n\u00ean \u0111\u1ec3 \u00fd khi ch\u1ed1t s\u1ed1 t\u1ea1m n\u1ed9p<\/h3>\n<ul><li><strong>Khi khai b\u1ed5 sung quy\u1ebft to\u00e1n.<\/strong> Khai b\u1ed5 sung l\u00e0 n\u1ed9p l\u1ea1i t\u1edd khai \u0111\u1ec3 s\u1eeda s\u1ed1 \u0111\u00e3 khai. Ph\u1ea7n thi\u1ebfu so v\u1edbi 80% v\u1eabn b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p t\u1eeb sau h\u1ea1n qu\u00fd IV. Sau khi khai b\u1ed5 sung, b\u1ea1n t\u00ednh l\u1ea1i m\u1ee9c 80% theo s\u1ed1 m\u1edbi.<\/li><li><strong>Khi thanh tra, ki\u1ec3m tra ph\u00e1t hi\u1ec7n thu\u1ebf t\u0103ng th\u00eam.<\/strong> Ph\u1ea7n t\u0103ng, sau khi tr\u1eeb s\u1ed1 \u0111\u00e3 n\u1ed9p th\u1eeba, b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p t\u1eeb ng\u00e0y sau h\u1ea1n quy\u1ebft to\u00e1n. V\u1edbi n\u0103m 2026, ng\u00e0y \u0111\u00f3 l\u00e0 01\/4\/2027.<\/li><li><strong>N\u1ed9p d\u01b0 hay n\u1ed9p thi\u1ebfu.<\/strong> Khi s\u1ed1 quy\u1ebft to\u00e1n c\u00f2n thay \u0111\u1ed5i, n\u1ed9p d\u01b0 m\u1ed9t ch\u00fat an to\u00e0n h\u01a1n, v\u00ec ph\u1ea7n thi\u1ebfu d\u01b0\u1edbi 80% ch\u1ea1y ti\u1ec1n ch\u1eadm n\u1ed9p m\u1ed7i ng\u00e0y. S\u1ed1 n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb (tr\u1eeb v\u00e0o kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c) ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n khi kh\u00f4ng c\u00f2n n\u1ee3 thu\u1ebf. Ph\u1ea7n \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi kho\u1ea3n c\u00f2n n\u1ee3 kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p t\u1eeb ng\u00e0y ph\u00e1t sinh kho\u1ea3n n\u1ed9p th\u1eeba \u0111\u1ebfn ng\u00e0y b\u00f9 tr\u1eeb. \u0110\u1ed5i l\u1ea1i, ti\u1ec1n n\u1eb1m ch\u1edd, n\u00ean b\u1ea1n c\u1ea7n c\u00e2n nh\u1eafc d\u00f2ng ti\u1ec1n.<\/li><li><strong>Doanh thu s\u00e1t 10 t\u1ef7 \u0111\u1ed3ng.<\/strong> H\u00e3y t\u00ednh hai ph\u01b0\u01a1ng \u00e1n tr\u01b0\u1edbc khi ch\u1ed1t qu\u00fd IV: c\u00f3 gi\u1ea3m 30% v\u00e0 kh\u00f4ng gi\u1ea3m. Doanh thu n\u0103m d\u1ef1 ki\u1ebfn kh\u00f4ng qu\u00e1 10 t\u1ef7 th\u00ec b\u1ea1n \u0111\u01b0\u1ee3c t\u1ef1 t\u00ednh ph\u1ea7n gi\u1ea3m khi t\u1ea1m n\u1ed9p. Doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t ng\u01b0\u1ee1ng th\u00ec n\u1ed9p \u0111\u1ee7 ph\u1ea7n thi\u1ebfu.<\/li><li><strong>Ai t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p?<\/strong> Doanh nghi\u1ec7p t\u1ef1 t\u00ednh v\u00e0 t\u1ef1 n\u1ed9p. Sau 30 ng\u00e0y t\u1eeb ng\u00e0y n\u1ed9p thu\u1ebf m\u00e0 doanh nghi\u1ec7p ch\u01b0a t\u00ednh, c\u01a1 quan thu\u1ebf s\u1ebd t\u00ednh v\u00e0 th\u00f4ng b\u00e1o. C\u00e1ch g\u1ecdn l\u00e0 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p c\u00f9ng l\u00fac v\u1edbi ph\u1ea7n thu\u1ebf thi\u1ebfu.<\/li><\/ul>\n<p class=\"can-cu-nho\"><em>C\u0103n c\u1ee9: \u0111i\u1ec3m a, b, c kho\u1ea3n 3 \u0110i\u1ec1u 24, kho\u1ea3n 7 \u0110i\u1ec1u 3, kho\u1ea3n 2 v\u00e0 \u0111i\u1ec3m g kho\u1ea3n 3 \u0110i\u1ec1u 26 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-252-2026-nd-cp-469958.htm\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/a>; \u0111i\u1ec3m a kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 16, kho\u1ea3n 2 \u0110i\u1ec1u 15 Lu\u1eadt 108\/2025\/QH15; \u0111i\u1ec3m a, b kho\u1ea3n 4 \u0110i\u1ec1u 3 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=220138\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP<\/a>.<\/em><\/p>\n<p>B\u1ea1n \u0111\u1ec3 \u00fd kh\u00f4ng, trong v\u00ed d\u1ee5 c\u00f3 m\u1ed9t chi ti\u1ebft d\u1ec5 b\u1ecf qua: h\u1ea1n 31\/01 \u0111\u01b0\u1ee3c d\u1eddi sang 01\/02 v\u00ec tr\u00f9ng Ch\u1ee7 nh\u1eadt. \u1ede m\u1ee5c sau, ch\u00fang m\u00ecnh n\u00f3i r\u00f5 quy t\u1eafc n\u00e0y v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00e1c.<\/p>\n<h2 id=\"ngoai-le\">4. H\u1ea1n r\u01a1i v\u00e0o ng\u00e0y ngh\u1ec9, \u0111\u01b0\u1ee3c gia h\u1ea1n hay n\u0103m t\u00e0i ch\u00ednh l\u1ec7ch th\u00ec m\u00ecnh t\u00ednh th\u1ebf n\u00e0o?<\/h2>\n<p>Mu\u1ed1n bi\u1ebft h\u1ea1n cu\u1ed1i th\u1eadt s\u1ef1 c\u1ee7a m\u1ed9t kho\u1ea3n, b\u1ea1n ch\u1ec9 c\u1ea7n tr\u1ea3 l\u1eddi l\u1ea7n l\u01b0\u1ee3t b\u1ed1n c\u00e2u h\u1ecfi. \u0110\u00e2y l\u00e0 h\u1ea1n thu\u1ebf hay h\u1ea1n BCTC? Kho\u1ea3n n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c gia h\u1ea1n kh\u00f4ng? Ng\u00e0y cu\u1ed1i c\u00f3 r\u01a1i v\u00e0o ng\u00e0y ngh\u1ec9 kh\u00f4ng? Ti\u1ec1n n\u1ed9p qua ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed hay n\u1ed9p tr\u1ef1c ti\u1ebfp?<\/p>\n<figure class=\"hinh-khoi\" id=\"khoi-v3\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/han-nop-thue-cuoi-nam-khoi-v3.png\" width=\"1280\" height=\"1420\" alt=\"S\u01a1 \u0111\u1ed3 b\u1ed1n b\u01b0\u1edbc t\u00ecm h\u1ea1n cu\u1ed1i c\u1ee7a m\u1ed9t kho\u1ea3n: lo\u1ea1i h\u1ea1n, \u0111i\u1ec1u ki\u1ec7n gia h\u1ea1n, ng\u00e0y ngh\u1ec9 v\u00e0 ng\u00e0y ng\u00e2n h\u00e0ng tr\u00edch ti\u1ec1n.\" loading=\"lazy\"><\/figure>\n<h3>H\u1ea1n tr\u00f9ng ng\u00e0y ngh\u1ec9 \u0111\u01b0\u1ee3c l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c k\u1ebf ti\u1ebfp<\/h3>\n<p>Khi ng\u00e0y cu\u1ed1i c\u1ee7a h\u1ea1n khai thu\u1ebf ho\u1eb7c n\u1ed9p thu\u1ebf l\u00e0 th\u1ee9 B\u1ea3y, Ch\u1ee7 nh\u1eadt hay ng\u00e0y l\u1ec5, h\u1ea1n \u0111\u01b0\u1ee3c l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n sau. V\u00ed d\u1ee5, h\u1ea1n thu\u1ebf th\u00e1ng 11\/2026 l\u00e0 20\/12. Ng\u00e0y n\u00e0y l\u00e0 Ch\u1ee7 nh\u1eadt, n\u00ean h\u1ea1n th\u00e0nh th\u1ee9 Hai, 21\/12\/2026.<\/p>\n<p>H\u1ea1n l\u00f9i th\u00ec ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p c\u0169ng l\u00f9i theo. Thu\u1ebf th\u00e1ng 11 n\u1ebfu n\u1ed9p mu\u1ed9n s\u1ebd b\u1ecb t\u00ednh t\u1eeb 22\/12\/2026.<\/p>\n<p>C\u00f3 m\u1ed9t ngo\u1ea1i l\u1ec7 b\u1ea1n d\u1ec5 nh\u1ea7m. Quy t\u1eafc l\u00f9i h\u1ea1n n\u00e0y d\u00e0nh cho h\u1ea1n thu\u1ebf. Lu\u1eadt K\u1ebf to\u00e1n kh\u00f4ng n\u00eau ri\u00eang vi\u1ec7c l\u00f9i h\u1ea1n c\u00f4ng khai BCTC (c\u00f4ng b\u1ed1 BCTC cho c\u00f4ng ch\u00fang theo c\u00e1c h\u00ecnh th\u1ee9c Lu\u1eadt K\u1ebf to\u00e1n quy \u0111\u1ecbnh) khi tr\u00f9ng ng\u00e0y ngh\u1ec9. V\u00ec v\u1eady, ch\u00fang m\u00ecnh khuy\u00ean b\u1ea1n l\u00e0m xong tr\u01b0\u1edbc 30\/4\/2027, kh\u00f4ng ch\u1edd ng\u00e0y l\u00e0m vi\u1ec7c sau k\u1ef3 ngh\u1ec9 l\u1ec5.<\/p>\n<h3>Kho\u1ea3n \u0111\u01b0\u1ee3c gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/h3>\n<p>Trong th\u1eddi gian gia h\u1ea1n, kho\u1ea3n thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p. Thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u kh\u00f4ng thu\u1ed9c di\u1ec7n gia h\u1ea1n n\u00e0y.<\/p>\n<p>B\u1ea1n ph\u00e1t hi\u1ec7n sai s\u00f3t l\u00e0m t\u0103ng thu\u1ebf \u1edf k\u1ef3 \u0111\u01b0\u1ee3c gia h\u1ea1n? H\u00e3y khai b\u1ed5 sung tr\u01b0\u1edbc khi h\u1ebft h\u1ea1n gia h\u1ea1n c\u1ee7a k\u1ef3 \u0111\u00f3. Khi \u0111\u00f3, ph\u1ea7n thu\u1ebf t\u0103ng c\u0169ng \u0111\u01b0\u1ee3c gia h\u1ea1n. G\u1eedi khai b\u1ed5 sung mu\u1ed9n h\u01a1n th\u00ec ph\u1ea7n t\u0103ng kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/p>\n<p>H\u1ea1n gia h\u1ea1n c\u1ee7a t\u1eebng k\u1ef3 l\u00e0 20\/11, 21\/12 ho\u1eb7c 30\/12\/2026, nh\u01b0 b\u1ea3ng \u1edf m\u1ee5c 1. Kho\u1ea3n \u0111\u01b0\u1ee3c gia h\u1ea1n \u0111\u1ebfn 30\/12\/2026 m\u00e0 ch\u01b0a n\u1ed9p s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p t\u1eeb 31\/12\/2026. Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP c\u0169ng h\u1ebft hi\u1ec7u l\u1ef1c sau ng\u00e0y 30\/12\/2026.<\/p>\n<h3>Ng\u00e0y n\u1ed9p ti\u1ec1n l\u00e0 ng\u00e0y ng\u00e2n h\u00e0ng tr\u00edch ti\u1ec1n<\/h3>\n<p>&#8220;M\u00ecnh l\u1eadp l\u1ec7nh l\u00fac 21 gi\u1edd ng\u00e0y cu\u1ed1i h\u1ea1n, ng\u00e2n h\u00e0ng s\u00e1ng h\u00f4m sau m\u1edbi tr\u00edch ti\u1ec1n, v\u1eady c\u00f3 sao kh\u00f4ng?&#8221; C\u00f3 th\u1ec3 c\u00f3. Khi n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, ng\u00e0y n\u1ed9p l\u00e0 ng\u00e0y ng\u00e2n h\u00e0ng (ho\u1eb7c t\u1ed5 ch\u1ee9c thanh to\u00e1n) tr\u00edch ti\u1ec1n ghi tr\u00ean ch\u1ee9ng t\u1eeb, k\u1ec3 c\u1ea3 khi ti\u1ec1n \u0111i t\u1eeb t\u00e0i kho\u1ea3n ng\u01b0\u1eddi n\u1ed9p thay. \u0110\u00f3 kh\u00f4ng ph\u1ea3i ng\u00e0y b\u1ea1n l\u1eadp l\u1ec7nh. N\u1ebfu ng\u00e0y tr\u00edch ti\u1ec1n \u0111\u00e3 qua h\u1ea1n, kho\u1ea3n \u0111\u00f3 b\u1ecb coi l\u00e0 n\u1ed9p ch\u1eadm.<\/p>\n<p>Kho\u1ea3n n\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 \u0111\u1ecbnh danh kho\u1ea3n ph\u1ea3i n\u1ed9p (m\u00e3 ri\u00eang \u0111\u1ec3 nh\u1eadn di\u1ec7n kho\u1ea3n ti\u1ec1n) th\u00ec b\u1ea1n n\u1ed9p \u0111\u00fang theo m\u00e3 \u0111\u00f3.<\/p>\n<p>\u0110\u1ee3t n\u00e0y c\u00f3 ba h\u1ea1n r\u01a1i v\u00e0o th\u1ee9 Hai: 21\/12\/2026, 01\/02\/2027 v\u00e0 22\/02\/2027. L\u1ec7nh l\u1eadp cu\u1ed1i tu\u1ea7n c\u00f3 th\u1ec3 \u0111\u1ebfn th\u1ee9 Hai m\u1edbi \u0111\u01b0\u1ee3c x\u1eed l\u00fd, t\u00f9y ng\u00e2n h\u00e0ng; n\u1ebfu l\u1ec7nh l\u1ed7i, b\u1ea1n kh\u00f4ng c\u00f2n ng\u00e0y n\u00e0o \u0111\u1ec3 s\u1eeda. V\u00ec v\u1eady, b\u1ea1n n\u00ean l\u1eadp l\u1ec7nh v\u00e0 ki\u1ec3m tra ti\u1ec1n \u0111\u00e3 b\u1ecb tr\u00edch t\u1eeb th\u1ee9 S\u00e1u tu\u1ea7n tr\u01b0\u1edbc.<\/p>\n<p>Ch\u1ec9 \u0111\u00e1nh d\u1ea5u &#8220;\u0111\u00e3 n\u1ed9p&#8221; khi \u0111\u1ee7 ba \u0111i\u1ec1u: ch\u1ee9ng t\u1eeb c\u00f3 ng\u00e0y tr\u00edch ti\u1ec1n, \u0111\u00fang m\u00e3 \u0111\u1ecbnh danh n\u1ebfu c\u00f3, v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u01b0u c\u00f9ng h\u1ed3 s\u01a1 k\u1ef3 \u0111\u00f3. Ch\u00fang m\u00ecnh gom ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p c\u1ee7a t\u1eebng kho\u1ea3n v\u00e0o b\u1ea3ng d\u01b0\u1edbi \u0111\u1ec3 b\u1ea1n tra nhanh.<\/p>\n<figure class=\"hinh-khoi\" id=\"khoi-v8\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/han-nop-thue-cuoi-nam-khoi-v8.png\" width=\"1280\" height=\"1876\" alt=\"B\u1ea3ng s\u00e1u kho\u1ea3n thu\u1ebf v\u1edbi h\u1ea1n n\u1ed9p v\u00e0 ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p, t\u1eeb 22\/12\/2026 \u0111\u1ebfn 01\/4\/2027.\" loading=\"lazy\"><\/figure>\n<h3>Thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 ti\u1ec1n n\u1ed9p h\u1ed9 t\u1eeb t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n<\/h3>\n<p>Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 vi\u1ec7c doanh nghi\u1ec7p gi\u1eef l\u1ea1i ti\u1ec1n thu\u1ebf t\u1eeb thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 n\u1ed9p thay h\u1ecd. N\u1ebfu \u0111\u00e3 kh\u1ea5u tr\u1eeb m\u00e0 n\u1ed9p thi\u1ebfu ho\u1eb7c n\u1ed9p tr\u1ec5, doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu ti\u1ec1n ch\u1eadm n\u1ed9p. Ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb.<\/p>\n<p>Th\u00e1ng ho\u1eb7c qu\u00fd kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb th\u00ec th\u01b0\u1eddng kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai TNCN k\u1ef3 \u0111\u00f3. Ri\u00eang th\u00e1ng ho\u1eb7c qu\u00fd cu\u1ed1i n\u0103m, n\u1ebfu kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb v\u00e0 doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n TNCN, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai c\u1ee7a k\u1ef3 \u0111\u00f3.<\/p>\n<p>N\u1ebfu gi\u00e1m \u0111\u1ed1c hay ng\u01b0\u1eddi kh\u00e1c n\u1ed9p h\u1ed9 t\u1eeb t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n, ng\u00e0y n\u1ed9p v\u1eabn l\u00e0 ng\u00e0y ti\u1ec1n b\u1ecb tr\u00edch kh\u1ecfi t\u00e0i kho\u1ea3n ng\u01b0\u1eddi n\u1ed9p h\u1ed9. Tr\u00ean ch\u1ee9ng t\u1eeb, c\u1ea7n ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 t\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p. Nh\u01b0 v\u1eady kho\u1ea3n ti\u1ec1n m\u1edbi \u0111\u01b0\u1ee3c ghi \u0111\u00fang v\u00e0o ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p b\u1ea1n, kh\u00f4ng ph\u1ea3i tra so\u00e1t l\u1ea1i.<\/p>\n<h3>N\u0103m t\u00e0i ch\u00ednh kh\u00f4ng tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/h3>\n<p>N\u0103m t\u00e0i ch\u00ednh l\u00e0 k\u1ef3 12 th\u00e1ng doanh nghi\u1ec7p d\u00f9ng \u0111\u1ec3 kh\u00f3a s\u1ed5 v\u00e0 l\u1eadp BCTC. M\u1ed9t s\u1ed1 doanh nghi\u1ec7p ch\u1ecdn k\u1ef3 kh\u00f4ng tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch, v\u00ed d\u1ee5 k\u1ebft th\u00fac ng\u00e0y 31\/3. Khi \u0111\u00f3, h\u1ea1n quy\u1ebft to\u00e1n TNDN t\u00ednh theo n\u0103m t\u00e0i ch\u00ednh. Ri\u00eang quy\u1ebft to\u00e1n TNCN c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 l\u01b0\u01a1ng v\u1eabn theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, n\u00ean n\u0103m 2026 v\u1eabn c\u00f3 h\u1ea1n 31\/3\/2027.<\/p>\n<p>Ch\u1ed7 d\u1ec5 nh\u1ea7m l\u00e0 hai c\u00e1ch \u0111\u1ebfm h\u1ea1n kh\u00e1c nhau. BCTC n\u1ed9p trong 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. Quy\u1ebft to\u00e1n thu\u1ebf n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 ba k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/p>\n<p>V\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch, hai c\u00e1ch c\u00f9ng ra 31\/3. V\u1edbi n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac 31\/3\/2027, h\u1ea1n BCTC l\u00e0 29\/6\/2027 (th\u1ee9 Ba), c\u00f2n h\u1ea1n quy\u1ebft to\u00e1n TNDN l\u00e0 30\/6\/2027 (th\u1ee9 T\u01b0). B\u1ea1n n\u00ean l\u1ea5y m\u1ed1c s\u1edbm h\u01a1n cho l\u1ecbch n\u1ed9i b\u1ed9.<\/p>\n<p class=\"can-cu-nho\"><em>C\u0103n c\u1ee9: kho\u1ea3n 7 \u0110i\u1ec1u 3, \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 9, \u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 10, kho\u1ea3n 6 \u0110i\u1ec1u 11, \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP; kho\u1ea3n 1, 4 \u0110i\u1ec1u 2, \u0110i\u1ec1u 4 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-245-2026-nd-cp-469907\/66564.htm\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/a>; kho\u1ea3n 4, \u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 14, \u0111i\u1ec3m a, h kho\u1ea3n 1 \u0110i\u1ec1u 16, \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 12 Lu\u1eadt 108\/2025\/QH15; kho\u1ea3n 3 \u0110i\u1ec1u 29, kho\u1ea3n 4 \u0110i\u1ec1u 32 Lu\u1eadt K\u1ebf to\u00e1n 88\/2015\/QH13.<\/em><\/p>\n<p>Bi\u1ebft h\u1ea1n cu\u1ed1i r\u1ed3i, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 s\u1eafp vi\u1ec7c. Khi m\u1ecdi th\u1ee9 d\u1ed3n v\u00e0o c\u00f9ng m\u1ed9t tu\u1ea7n, l\u00e0m g\u00ec tr\u01b0\u1edbc \u0111\u00e2y?<\/p>\n<h2 id=\"uu-tien\">5. Vi\u1ec7c d\u1ed3n h\u1ebft v\u00e0o cu\u1ed1i n\u0103m, m\u00ecnh n\u00ean l\u00e0m g\u00ec tr\u01b0\u1edbc?<\/h2>\n<p>Ch\u00fang m\u00ecnh g\u1ee3i \u00fd th\u1ee9 t\u1ef1 n\u00e0y: (1) ti\u1ec1n thu\u1ebf \u0111\u1ebfn h\u1ea1n v\u00e0 ph\u1ea7n t\u1ea1m n\u1ed9p cho \u0111\u1ee7 80%; (2) t\u1edd khai c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p; (3) BCTC, k\u00e8m ki\u1ec3m to\u00e1n n\u1ebfu thu\u1ed9c di\u1ec7n; (4) t\u1edd khai kh\u00f4ng ph\u00e1t sinh thu\u1ebf v\u00e0 c\u00f4ng khai BCTC. Th\u1ee9 t\u1ef1 n\u00e0y ch\u1ec9 \u0111\u1ec3 b\u1ea1n chia ng\u01b0\u1eddi v\u00e0 th\u1eddi gian. H\u1ed3 s\u01a1 n\u00e0o n\u1ed9p qu\u00e1 h\u1ea1n c\u0169ng b\u1ecb ph\u1ea1t.<\/p>\n<p>V\u00ec sao ti\u1ec1n thu\u1ebf \u0111\u1ee9ng \u0111\u1ea7u? V\u00ec ti\u1ec1n ch\u1eadm n\u1ed9p ch\u1ea1y m\u1ed7i ng\u00e0y. Quy ra n\u0103m: 0,03% \u00d7 365 ng\u00e0y \u2248 10,95%\/n\u0103m. N\u1ebfu ph\u1ea3i ch\u1ecdn gi\u1eefa vay ng\u1eafn h\u1ea1n \u0111\u1ec3 n\u1ed9p \u0111\u1ee7 v\u00e0 \u0111\u1ec3 n\u1ee3 thu\u1ebf v\u00e0i tu\u1ea7n, b\u1ea1n h\u00e3y \u0111\u1eb7t con s\u1ed1 n\u00e0y c\u1ea1nh l\u00e3i vay th\u1ef1c t\u1ebf tr\u01b0\u1edbc khi tr\u00ecnh gi\u00e1m \u0111\u1ed1c. T\u1edd khai c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ee9ng th\u1ee9 hai v\u00ec n\u1ed9p tr\u1ec5 qu\u00e1 90 ng\u00e0y c\u00f3 r\u1ee7i ro n\u1eb7ng h\u01a1n h\u1eb3n (m\u1ee5c 7).<\/p>\n<figure class=\"hinh-khoi\" id=\"khoi-v4\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/han-nop-thue-cuoi-nam-khoi-v4.png\" width=\"1280\" height=\"1474\" alt=\"Ma tr\u1eadn b\u1ed1n m\u1ee9c \u01b0u ti\u00ean khi d\u1ed3n vi\u1ec7c cu\u1ed1i n\u0103m v\u00e0 h\u1ec7 qu\u1ea3 n\u1ebfu tr\u1ec5 c\u1ee7a t\u1eebng vi\u1ec7c.\" loading=\"lazy\"><\/figure>\n<h3>L\u1ecbch n\u1ed9i b\u1ed9: \u0111\u1eb7t s\u1edbm h\u01a1n h\u1ea1n lu\u1eadt v\u00e0i ng\u00e0y<\/h3>\n<p>H\u1ea1n lu\u1eadt l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng theo quy \u0111\u1ecbnh. L\u1ecbch n\u1ed9i b\u1ed9 l\u00e0 c\u00e1c ng\u00e0y b\u1ea1n t\u1ef1 \u0111\u1eb7t s\u1edbm h\u01a1n \u0111\u1ec3 c\u00f2n th\u1eddi gian x\u1eed l\u00fd s\u1ef1 c\u1ed1. C\u00e1ch \u0111\u1eb7t \u0111\u01a1n gi\u1ea3n: ch\u1ed1t s\u1ed1 tr\u01b0\u1edbc h\u1ea1n 3\u20135 ng\u00e0y l\u00e0m vi\u1ec7c, n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 l\u1ec7nh n\u1ed9p ti\u1ec1n tr\u01b0\u1edbc \u00edt nh\u1ea5t 2 ng\u00e0y l\u00e0m vi\u1ec7c, gi\u1eef 1 ng\u00e0y d\u1ef1 ph\u00f2ng. Ch\u00fang m\u00ecnh \u0111\u00e3 t\u00ednh s\u1eb5n cho t\u1eebng m\u1ed1c:<\/p>\n<div class=\"bang\"><div class=\"cuon\"><table class=\"xep\"><thead><tr><th class=\"a-l\" scope=\"col\">H\u1ea1n lu\u1eadt<\/th><th class=\"a-l\" scope=\"col\">Ch\u1ed1t s\u1ed1 li\u1ec7u<\/th><th class=\"a-l\" scope=\"col\">N\u1ed9p h\u1ed3 s\u01a1, l\u1ec7nh n\u1ed9p ti\u1ec1n<\/th><th class=\"a-l\" scope=\"col\">D\u1ef1 ph\u00f2ng<\/th><\/tr><\/thead><tbody><tr><td class=\"a-l\" data-label=\"H\u1ea1n lu\u1eadt\">21\/12\/2026 (th\u1ee9 Hai)<\/td><td class=\"a-l\" data-label=\"Ch\u1ed1t s\u1ed1 li\u1ec7u\">16\/12 (th\u1ee9 T\u01b0)<\/td><td class=\"a-l\" data-label=\"N\u1ed9p h\u1ed3 s\u01a1, l\u1ec7nh n\u1ed9p ti\u1ec1n\">17\/12 (th\u1ee9 N\u0103m)<\/td><td class=\"a-l\" data-label=\"D\u1ef1 ph\u00f2ng\">18\/12 (th\u1ee9 S\u00e1u)<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n lu\u1eadt\">30\/12\/2026 (th\u1ee9 T\u01b0), ti\u1ec1n \u0111\u01b0\u1ee3c gia h\u1ea1n<\/td><td class=\"a-l\" data-label=\"Ch\u1ed1t s\u1ed1 li\u1ec7u\">S\u1ed1 \u0111\u00e3 c\u00f3 tr\u00ean t\u1edd khai k\u1ef3 g\u1ed1c<\/td><td class=\"a-l\" data-label=\"N\u1ed9p h\u1ed3 s\u01a1, l\u1ec7nh n\u1ed9p ti\u1ec1n\">28\/12 (th\u1ee9 Hai)<\/td><td class=\"a-l\" data-label=\"D\u1ef1 ph\u00f2ng\">29\/12 (th\u1ee9 Ba)<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n lu\u1eadt\">20\/01\/2027 (th\u1ee9 T\u01b0)<\/td><td class=\"a-l\" data-label=\"Ch\u1ed1t s\u1ed1 li\u1ec7u\">15\/01 (th\u1ee9 S\u00e1u)<\/td><td class=\"a-l\" data-label=\"N\u1ed9p h\u1ed3 s\u01a1, l\u1ec7nh n\u1ed9p ti\u1ec1n\">18\/01 (th\u1ee9 Hai)<\/td><td class=\"a-l\" data-label=\"D\u1ef1 ph\u00f2ng\">19\/01 (th\u1ee9 Ba)<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n lu\u1eadt\">01\/02\/2027 (th\u1ee9 Hai)<\/td><td class=\"a-l\" data-label=\"Ch\u1ed1t s\u1ed1 li\u1ec7u\">27\/01 (th\u1ee9 T\u01b0)<\/td><td class=\"a-l\" data-label=\"N\u1ed9p h\u1ed3 s\u01a1, l\u1ec7nh n\u1ed9p ti\u1ec1n\">28\/01 (th\u1ee9 N\u0103m)<\/td><td class=\"a-l\" data-label=\"D\u1ef1 ph\u00f2ng\">29\/01 (th\u1ee9 S\u00e1u)<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n lu\u1eadt\">22\/02\/2027 (th\u1ee9 Hai)<\/td><td class=\"a-l\" data-label=\"Ch\u1ed1t s\u1ed1 li\u1ec7u\">17\/02 (th\u1ee9 T\u01b0)<\/td><td class=\"a-l\" data-label=\"N\u1ed9p h\u1ed3 s\u01a1, l\u1ec7nh n\u1ed9p ti\u1ec1n\">18\/02 (th\u1ee9 N\u0103m)<\/td><td class=\"a-l\" data-label=\"D\u1ef1 ph\u00f2ng\">19\/02 (th\u1ee9 S\u00e1u)<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n lu\u1eadt\">31\/3\/2027 (th\u1ee9 T\u01b0)<\/td><td class=\"a-l\" data-label=\"Ch\u1ed1t s\u1ed1 li\u1ec7u\">24\/3 (th\u1ee9 T\u01b0): k\u00fd BCTC, ch\u1ed1t quy\u1ebft to\u00e1n<\/td><td class=\"a-l\" data-label=\"N\u1ed9p h\u1ed3 s\u01a1, l\u1ec7nh n\u1ed9p ti\u1ec1n\">26\/3 (th\u1ee9 S\u00e1u)<\/td><td class=\"a-l\" data-label=\"D\u1ef1 ph\u00f2ng\">29\/3 (th\u1ee9 Hai)<\/td><\/tr><tr><td class=\"a-l\" data-label=\"H\u1ea1n lu\u1eadt\">30\/4\/2027 (th\u1ee9 S\u00e1u), c\u00f4ng khai BCTC<\/td><td class=\"a-l\" data-label=\"Ch\u1ed1t s\u1ed1 li\u1ec7u\">BCTC \u0111\u00e3 k\u00fd ng\u00e0y 24\/3<\/td><td class=\"a-l\" data-label=\"N\u1ed9p h\u1ed3 s\u01a1, l\u1ec7nh n\u1ed9p ti\u1ec1n\">C\u00f4ng khai 28\/4 (th\u1ee9 T\u01b0)<\/td><td class=\"a-l\" data-label=\"D\u1ef1 ph\u00f2ng\">29\/4 (th\u1ee9 N\u0103m)<\/td><\/tr><\/tbody><\/table><\/div><\/div>\n<p><em>Ba c\u1ed9t sau l\u00e0 l\u1ecbch g\u1ee3i \u00fd; m\u1ed1c b\u1eaft bu\u1ed9c v\u1eabn l\u00e0 c\u1ed9t &#8220;H\u1ea1n lu\u1eadt&#8221;. Kh\u00f4ng ng\u00e0y n\u00e0o r\u01a1i v\u00e0o cu\u1ed1i tu\u1ea7n hay k\u1ef3 ngh\u1ec9 T\u1ebft.<\/em><\/p>\n<p>D\u00f2ng 30\/12\/2026 kh\u00f4ng c\u00f3 ng\u00e0y ch\u1ed1t s\u1ed1 v\u00ec s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gia h\u1ea1n \u0111\u00e3 n\u1eb1m s\u1eb5n tr\u00ean t\u1edd khai c\u00e1c k\u1ef3 tr\u01b0\u1edbc. Vi\u1ec7c c\u1ee7a b\u1ea1n l\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 \u0111\u00e3 n\u1ed9p v\u1edbi s\u1ed1 \u0111\u01b0\u1ee3c gia h\u1ea1n c\u1ee7a t\u1eebng k\u1ef3.<\/p>\n<p>M\u1ed7i d\u00f2ng n\u00ean ghi t\u00ean b\u1ed1n ng\u01b0\u1eddi: ai ch\u1ed1t s\u1ed1, ai k\u00fd s\u1ed1 (k\u00fd h\u1ed3 s\u01a1 b\u1eb1ng ch\u1eef k\u00fd s\u1ed1), ai duy\u1ec7t chi, ai d\u1ef1 ph\u00f2ng. Hai m\u1ed1c 01\/02 v\u00e0 22\/02\/2027 n\u1eb1m hai \u0111\u1ea7u k\u1ef3 ngh\u1ec9 T\u1ebft. Ng\u01b0\u1eddi d\u1ef1 ph\u00f2ng \u1edf hai m\u1ed1c n\u00e0y ph\u1ea3i th\u1eadt s\u1ef1 c\u00f3 quy\u1ec1n k\u00fd s\u1ed1 v\u00e0 duy\u1ec7t chi.<\/p>\n<h3>Vi\u1ec7c c\u1ea7n l\u00e0m tr\u01b0\u1edbc t\u1eebng m\u1ed1c<\/h3>\n<p>B\u1ea1n n\u00ean \u0111\u1eb7t danh s\u00e1ch d\u01b0\u1edbi chung v\u1edbi c\u00e1c <a href=\"https:\/\/fts.com.vn\/article\/cong-viec-ke-toan-can-lam-vao-cuoi-nam-tai-chinh-bao-gom-nhung-gi\/\" target=\"_blank\" rel=\"noopener\">c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh<\/a> kh\u00e1c nh\u01b0 \u0111\u1ed1i chi\u1ebfu, ch\u1ed1t k\u1ef3, quy\u1ebft to\u00e1n.<\/p>\n<p class=\"nhan-nho\"><strong>Tr\u01b0\u1edbc 21\/12\/2026<\/strong><\/p>\n<ul><li>R\u00e0 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gia h\u1ea1n c\u00f2n ph\u1ea3i n\u1ed9p. T\u00e1ch ri\u00eang kho\u1ea3n h\u1ea1n 21\/12 v\u00e0 kho\u1ea3n h\u1ea1n 30\/12\/2026.<\/li><li>L\u00e0m xong t\u1edd khai th\u00e1ng 11\/2026 n\u1ebfu doanh nghi\u1ec7p khai theo th\u00e1ng.<\/li><li>Nh\u1eafc ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 k\u1ecbp tr\u01b0\u1edbc 31\/12\/2026.<\/li><\/ul>\n<p class=\"nhan-nho\"><strong>Tu\u1ea7n cu\u1ed1i th\u00e1ng 12\/2026: ch\u1ed1t k\u1ef3<\/strong><\/p>\n<ul><li>R\u00e0 <a href=\"https:\/\/fts.com.vn\/article\/thoi-diem-lap-hoa-don-dien-tu-theo-nghi-dinh-254-2026-nd-cp-nhung-thay-doi-quan-trong-va-cac-tinh-huong-doanh-nghiep-can-luu-y\/\" target=\"_blank\" rel=\"noopener\">th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a>. H\u00e0ng giao ho\u1eb7c d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh ng\u00e0y 31\/12\/2026 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ngay trong ng\u00e0y \u0111\u00f3.<\/li><li>R\u00e0 ti\u1ec1n d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m 2027 nh\u01b0ng \u0111\u00e3 thu trong n\u0103m 2026. Kho\u1ea3n n\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n, tr\u1eeb ti\u1ec1n \u0111\u1eb7t c\u1ecdc \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m h\u1ee3p \u0111\u1ed3ng.<\/li><li>\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, ng\u00e2n h\u00e0ng, kho v\u00e0 l\u01b0\u01a1ng tr\u01b0\u1edbc khi ch\u1ed1t s\u1ed1 li\u1ec7u.<\/li><\/ul>\n<p class=\"nhan-nho\"><strong>Tr\u01b0\u1edbc 01\/02\/2027<\/strong><\/p>\n<ul><li>\u0110\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra (b\u00e1n ra) v\u00e0 \u0111\u1ea7u v\u00e0o (mua v\u00e0o) v\u1edbi t\u1edd khai th\u00e1ng 12 ho\u1eb7c qu\u00fd IV.<\/li><li>\u01af\u1edbc t\u00ednh thu\u1ebf TNDN c\u1ea3 n\u0103m, t\u00ednh s\u1ed1 t\u1ed1i thi\u1ec3u ph\u1ea3i t\u1ea1m n\u1ed9p qu\u00fd IV theo c\u00e1ch \u1edf m\u1ee5c 3.<\/li><li>Chu\u1ea9n b\u1ecb ti\u1ec1n song song v\u1edbi l\u00e0m t\u1edd khai; l\u01b0u h\u1ed3 s\u01a1 v\u00e0 th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn c\u1ee7a t\u1eebng k\u1ef3.<\/li><\/ul>\n<p class=\"nhan-nho\"><strong>Tr\u01b0\u1edbc 31\/3\/2027<\/strong><\/p>\n<ul><li>Kh\u00f3a s\u1ed5 sau khi \u0111\u1ed1i chi\u1ebfu v\u00e0 \u0111i\u1ec1u ch\u1ec9nh xong. Kh\u00f3a s\u1ed5 l\u00e0 ch\u1ed1t s\u1ed1 li\u1ec7u c\u1ee7a n\u0103m, kh\u00f4ng cho s\u1eeda ti\u1ebfp.<\/li><li>Ho\u00e0n th\u00e0nh ki\u1ec3m to\u00e1n n\u1ebfu thu\u1ed9c di\u1ec7n; k\u00fd BCTC tr\u01b0\u1edbc khi n\u1ed9p.<\/li><li>L\u00e0m xong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n, x\u00e1c \u0111\u1ecbnh thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0 chu\u1ea9n b\u1ecb ti\u1ec1n n\u1ed9p.<\/li><\/ul>\n<p class=\"can-cu-nho\"><em>C\u0103n c\u1ee9: kho\u1ea3n 1, 2 \u0110i\u1ec1u 9 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218689\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a>; \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/em><\/p>\n<p>L\u1ecbch c\u00f3 t\u1ed1t \u0111\u1ebfn \u0111\u00e2u, s\u1ed1 li\u1ec7u sai v\u1eabn bu\u1ed9c b\u1ea1n khai b\u1ed5 sung v\u1ec1 sau. N\u00ean tr\u01b0\u1edbc khi b\u1ea5m n\u1ed9p, ch\u00fang m\u00ecnh c\u00f9ng b\u1ea1n ki\u1ec3m tra ch\u00e9o m\u1ed9t l\u01b0\u1ee3t.<\/p>\n<h2 id=\"kiem-cheo\">6. Tr\u01b0\u1edbc khi b\u1ea5m n\u1ed9p, m\u00ecnh c\u1ea7n so nh\u1eefng s\u1ed1 n\u00e0o?<\/h2>\n<p>Ki\u1ec3m tra ch\u00e9o l\u00e0 so c\u00f9ng m\u1ed9t con s\u1ed1 \u1edf hai n\u01a1i, v\u00ed d\u1ee5 tr\u00ean t\u1edd khai v\u00e0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. Tr\u01b0\u1edbc khi k\u00fd h\u1ed3 s\u01a1, b\u1ea1n h\u00e3y so b\u1ea3y c\u1eb7p s\u1ed1 d\u01b0\u1edbi \u0111\u00e2y. C\u1eb7p n\u00e0o l\u1ec7ch th\u00ec ph\u1ea3i c\u00f3 l\u1eddi gi\u1ea3i th\u00edch, l\u01b0u c\u00f9ng h\u1ed3 s\u01a1.<\/p>\n<figure class=\"hinh-khoi\" id=\"khoi-v6\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/han-nop-thue-cuoi-nam-khoi-v6.png\" width=\"1280\" height=\"1610\" alt=\"Checklist b\u1ea3y c\u1eb7p s\u1ed1 c\u1ea7n so tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai, quy\u1ebft to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\" loading=\"lazy\"><\/figure>\n<ol start=\"1\"><li><strong>Doanh thu c\u1ea3 n\u0103m.<\/strong> C\u1ed9ng doanh thu tr\u00ean t\u1edd khai GTGT 12 th\u00e1ng (ho\u1eb7c 4 qu\u00fd). So con s\u1ed1 \u0111\u00f3 v\u1edbi doanh thu tr\u00ean s\u1ed5, BCTC v\u00e0 quy\u1ebft to\u00e1n TNDN. T\u1edd khai cao h\u01a1n s\u1ed5 th\u01b0\u1eddng do h\u00f3a \u0111\u01a1n l\u1eadp khi thu ti\u1ec1n tr\u01b0\u1edbc, v\u00ed d\u1ee5 ti\u1ec1n d\u1ecbch v\u1ee5 n\u0103m 2027 thu trong th\u00e1ng 12. T\u1edd khai th\u1ea5p h\u01a1n s\u1ed5 th\u00ec b\u1ea1n r\u00e0 h\u00e0ng \u0111\u00e3 giao m\u00e0 ch\u01b0a l\u1eadp h\u00f3a \u0111\u01a1n.<\/li><li><strong>H\u00f3a \u0111\u01a1n b\u00e1n ra th\u00e1ng 12 ho\u1eb7c qu\u00fd IV v\u1edbi doanh thu k\u1ef3 \u0111\u00f3.<\/strong> L\u1ecdc ri\u00eang h\u00e0ng giao ng\u00e0y 31\/12\/2026 v\u00e0 ti\u1ec1n d\u1ecbch v\u1ee5 thu tr\u01b0\u1edbc. H\u00f3a \u0111\u01a1n c\u1ee7a hai nh\u00f3m n\u00e0y thu\u1ed9c k\u1ef3 2026, kh\u00f4ng d\u1ed3n sang th\u00e1ng 1.<\/li><li><strong>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/strong> T\u1ed5ng s\u1ed1 \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb c\u00e1c k\u1ef3 ph\u1ea3i b\u1eb1ng t\u1ed5ng tr\u00ean s\u1ed5 chi ti\u1ebft thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Ph\u1ea7n \u0111\u00e3 lo\u1ea1i kh\u1ecfi kh\u1ea5u tr\u1eeb th\u00ec tr\u1eeb ra tr\u01b0\u1edbc khi so.<\/li><li><strong>Thu\u1ebf TNCN.<\/strong> T\u1ed5ng \u0111\u00e3 kh\u1ea5u tr\u1eeb tr\u00ean c\u00e1c t\u1edd khai n\u0103m 2026 ph\u1ea3i b\u1eb1ng s\u1ed1 tr\u00ean s\u1ed5 v\u00e0 tr\u00ean h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n TNCN. Danh s\u00e1ch ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb ph\u1ea3i kh\u1edbp danh s\u00e1ch \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u01b0\u1edbc 31\/12\/2026.<\/li><li><strong>T\u1ea1m n\u1ed9p TNDN.<\/strong> T\u1ed5ng t\u1ea1m n\u1ed9p b\u1ed1n qu\u00fd ph\u1ea3i t\u1eeb 80% thu\u1ebf TNDN quy\u1ebft to\u00e1n tr\u1edf l\u00ean, t\u00ednh sau ph\u1ea7n gi\u1ea3m 30% n\u1ebfu thu\u1ed9c di\u1ec7n. \u1ede v\u00ed d\u1ee5 m\u1ee5c 3: 370 tri\u1ec7u th\u1ea5p h\u01a1n 400 tri\u1ec7u, thi\u1ebfu 30 tri\u1ec7u, m\u1ed7i ng\u00e0y ph\u00e1t sinh 9.000 \u0111\u1ed3ng.<\/li><li><strong>Ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u1edbi h\u1ea1n n\u1ed9p.<\/strong> Ng\u00e0y tr\u00edch ti\u1ec1n tr\u00ean ch\u1ee9ng t\u1eeb kh\u00f4ng mu\u1ed9n h\u01a1n h\u1ea1n. M\u00e3 \u0111\u1ecbnh danh tr\u00ean ch\u1ee9ng t\u1eeb tr\u00f9ng m\u00e3 c\u01a1 quan thu\u1ebf c\u1ea5p, n\u1ebfu c\u00f3.<\/li><li><strong>Kho\u1ea3n \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/strong> S\u1ed1 \u0111\u00e3 n\u1ed9p t\u1eebng k\u1ef3 b\u1eb1ng s\u1ed1 thu\u1ebf tr\u00ean t\u1edd khai k\u1ef3 \u0111\u00f3, c\u1ed9ng ph\u1ea7n khai b\u1ed5 sung \u0111\u00e3 g\u1eedi tr\u01b0\u1edbc h\u1ea1n gia h\u1ea1n. T\u1edd khai c\u00e1c k\u1ef3 \u0111\u00f3 ph\u1ea3i g\u1eedi \u0111\u00fang h\u1ea1n th\u01b0\u1eddng.<\/li><\/ol>\n<p class=\"can-cu-nho\"><em>C\u0103n c\u1ee9: kho\u1ea3n 1, 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP; kho\u1ea3n 3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP; kho\u1ea3n 4, \u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 14 Lu\u1eadt 108\/2025\/QH15; \u0110i\u1ec1u 2, \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP.<\/em><\/p>\n<h3>Khi m\u1ed9t c\u1eb7p s\u1ed1 kh\u00f4ng kh\u1edbp<\/h3>\n<p>\u0110\u1eebng v\u1ed9i khai b\u1ed5 sung. Tr\u01b0\u1edbc h\u1ebft, b\u1ea1n xem ch\u00eanh l\u1ec7ch c\u00f3 ph\u1ea3i do th\u1eddi \u0111i\u1ec3m kh\u00f4ng, v\u00ed d\u1ee5 thu ti\u1ec1n tr\u01b0\u1edbc hay h\u00e0ng giao \u0111\u00fang ng\u00e0y cu\u1ed1i k\u1ef3. N\u1ebfu \u0111\u00fang v\u1eady, ch\u1ec9 c\u1ea7n l\u1eadp b\u1ea3ng gi\u1ea3i th\u00edch. N\u1ebfu kh\u00f4ng, c\u00e1ch x\u1eed l\u00fd t\u00f9y hai c\u00e2u h\u1ecfi: k\u1ef3 \u0111\u00f3 \u0111\u00e3 n\u1ed9p t\u1edd khai ch\u01b0a, v\u00e0 sai s\u00f3t l\u00e0m thu\u1ebf t\u0103ng hay gi\u1ea3m. S\u01a1 \u0111\u1ed3 d\u01b0\u1edbi \u0111\u00e2y \u0111i qua t\u1eebng nh\u00e1nh.<\/p>\n<figure class=\"hinh-khoi\" id=\"khoi-v9\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/han-nop-thue-cuoi-nam-khoi-v9.png\" width=\"1280\" height=\"1740\" alt=\"C\u00e2y quy\u1ebft \u0111\u1ecbnh n\u0103m b\u01b0\u1edbc khi s\u1ed1 \u0111\u1ed1i chi\u1ebfu kh\u00f4ng kh\u1edbp: gi\u1ea3i th\u00edch ch\u00eanh l\u1ec7ch, s\u1eeda tr\u01b0\u1edbc khi n\u1ed9p, khai b\u1ed5 sung t\u0103ng ho\u1eb7c gi\u1ea3m thu\u1ebf, t\u00ednh l\u1ea1i m\u1ee9c 80%.\" loading=\"lazy\"><\/figure>\n<h3>L\u1ed7i hay g\u1eb7p v\u00e0 c\u00e1ch tr\u00e1nh<\/h3>\n<ul><li><strong>Ghi h\u1ea1n qu\u00fd IV l\u00e0 30\/01 ho\u1eb7c 31\/01.<\/strong> Ghi s\u1edbm th\u00ec kh\u00f4ng b\u1ecb ph\u1ea1t, nh\u01b0ng d\u1ec5 \u0111\u1ebfm sai ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p. B\u1ea1n s\u1eeda l\u1ecbch d\u00f9ng chung th\u00e0nh 01\/02\/2027.<\/li><li><strong>N\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n nh\u01b0ng ti\u1ec1n tr\u00edch h\u00f4m sau.<\/strong> H\u1ed3 s\u01a1 kh\u00f4ng tr\u1ec5 nh\u01b0ng ti\u1ec1n tr\u1ec5, n\u00ean v\u1eabn b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p. H\u00e3y ki\u1ec3m ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng tr\u01b0\u1edbc khi \u0111\u00e1nh d\u1ea5u xong.<\/li><li><strong>T\u01b0\u1edfng ti\u1ec1n \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec t\u1edd khai c\u0169ng \u0111\u01b0\u1ee3c n\u1ed9p mu\u1ed9n.<\/strong> T\u1edd khai tr\u1ec5 v\u1eabn b\u1ecb ph\u1ea1t. B\u1ea1n t\u00e1ch hai vi\u1ec7c g\u1eedi t\u1edd khai v\u00e0 n\u1ed9p ti\u1ec1n; ch\u1ec9 \u0111\u1ed5i m\u1ed1c c\u1ee7a ph\u1ea7n ti\u1ec1n.<\/li><li><strong>D\u1ed3n h\u00f3a \u0111\u01a1n cu\u1ed1i n\u0103m sang th\u00e1ng 1.<\/strong> H\u00f3a \u0111\u01a1n b\u1ecb l\u1eadp sai th\u1eddi \u0111i\u1ec3m, doanh thu v\u00e0 thu\u1ebf l\u1ec7ch k\u1ef3, c\u1eb7p s\u1ed1 1 v\u00e0 2 kh\u00f4ng kh\u1edbp. B\u1ea1n r\u00e0 ri\u00eang h\u00e0ng \u0111\u00e3 giao, d\u1ecbch v\u1ee5 \u0111\u00e3 xong v\u00e0 ti\u1ec1n thu tr\u01b0\u1edbc.<\/li><li><strong>T\u01b0\u1edfng quy\u1ebft to\u00e1n \u0111\u00fang h\u1ea1n l\u00e0 h\u1ebft ti\u1ec1n ch\u1eadm n\u1ed9p.<\/strong> Ph\u1ea7n thi\u1ebfu so v\u1edbi 80% \u0111\u00e3 b\u1ecb t\u00ednh t\u1eeb sau h\u1ea1n qu\u00fd IV. So l\u1ea1i m\u1ee9c 80% tr\u01b0\u1edbc khi ch\u1ed1t quy\u1ebft to\u00e1n v\u00e0 m\u1ed7i l\u1ea7n khai b\u1ed5 sung.<\/li><\/ul>\n<h3>L\u01b0u \u00fd khi \u00e1p d\u1ee5ng tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h3>\n<p>Ph\u1ea7n l\u1edbn ch\u00eanh l\u1ec7ch \u1edf b\u1ea3y c\u1eb7p s\u1ed1 tr\u00ean sinh ra khi m\u1ed9t nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c nh\u1eadp \u1edf nhi\u1ec1u n\u01a1i: h\u00f3a \u0111\u01a1n m\u1ed9t n\u01a1i, s\u1ed5 m\u1ed9t n\u01a1i, b\u1ea3ng t\u00ednh thu\u1ebf m\u1ed9t n\u01a1i. D\u00f9 b\u1ea1n d\u00f9ng ph\u1ea7n m\u1ec1m n\u00e0o, tr\u01b0\u1edbc m\u1ed7i m\u1ed1c n\u00ean l\u00e0m ba vi\u1ec7c. Kh\u00f3a k\u1ef3 \u0111\u00e3 k\u00ea khai \u0111\u1ec3 kh\u00f4ng ai s\u1eeda ng\u01b0\u1ee3c s\u1ed1 \u0111\u00e3 n\u1ed9p. Sao l\u01b0u d\u1eef li\u1ec7u tr\u01b0\u1edbc khi k\u1ebft chuy\u1ec3n cu\u1ed1i n\u0103m (d\u1ed3n doanh thu, chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e3i l\u1ed7). Ch\u1ea1y l\u1ea1i \u0111\u1ed1i chi\u1ebfu sau m\u1ed7i l\u1ea7n khai b\u1ed5 sung.<\/p>\n<p>N\u1ebfu b\u1ea1n d\u00f9ng FTS Accounting c\u1ee7a ch\u00fang m\u00ecnh, ch\u1ee9ng t\u1eeb nh\u1eadp m\u1ed9t l\u1ea7n s\u1ebd t\u1ef1 c\u1eadp nh\u1eadt thu\u1ebf v\u00e0 s\u1ed5 s\u00e1ch, gi\u00fap gi\u1ea3m nh\u1eadp li\u1ec7u tr\u00f9ng l\u1eb7p v\u00e0 gi\u1eef s\u1ed1 li\u1ec7u thu\u1ebf kh\u1edbp v\u1edbi s\u1ed5. Ph\u1ea7n m\u1ec1m c\u0169ng h\u1ed7 tr\u1ee3 kh\u00f3a s\u1ed5 k\u1ef3 \u0111\u00e3 k\u00ea khai v\u00e0 sao l\u01b0u tr\u01b0\u1edbc khi k\u1ebft chuy\u1ec3n.<\/p>\n<p>Ki\u1ec3m k\u1ef9 \u0111\u1ebfn \u0111\u00e2u v\u1eabn c\u00f3 l\u00fac n\u1ed9p mu\u1ed9n ho\u1eb7c n\u1ed9p thi\u1ebfu. N\u1ebfu \u0111i\u1ec1u \u0111\u00f3 x\u1ea3y ra, b\u1ea1n s\u1ebd ch\u1ecbu nh\u1eefng g\u00ec v\u00e0 g\u1ee1 th\u1ebf n\u00e0o?<\/p>\n<h2 id=\"nop-muon\">7. L\u1ee1 n\u1ed9p mu\u1ed9n ho\u1eb7c n\u1ed9p thi\u1ebfu th\u00ec m\u00ecnh b\u1ecb x\u1eed l\u00fd ra sao?<\/h2>\n<p>Tr\u01b0\u1edbc h\u1ebft, b\u1ea1n c\u1ea7n t\u00e1ch hai chuy\u1ec7n: ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1. Hai chuy\u1ec7n n\u00e0y kh\u00e1c nhau v\u00e0 c\u00f3 th\u1ec3 x\u1ea3y ra c\u00f9ng l\u00fac. Ch\u1eadm ti\u1ec1n th\u00ec tr\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p theo ng\u00e0y. Ch\u1eadm h\u1ed3 s\u01a1 th\u00ec b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/p>\n<div class=\"bang\"><div class=\"cuon\"><table class=\"xep\"><thead><tr><th class=\"a-l\" scope=\"col\">Tr\u01b0\u1eddng h\u1ee3p<\/th><th class=\"a-l\" scope=\"col\">H\u1ec7 qu\u1ea3<\/th><th class=\"a-l\" scope=\"col\">Ghi ch\u00fa<\/th><\/tr><\/thead><tbody><tr><td class=\"a-l\" data-label=\"Tr\u01b0\u1eddng h\u1ee3p\">Ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/td><td class=\"a-l\" data-label=\"H\u1ec7 qu\u1ea3\">Ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">T\u00ednh tr\u00ean s\u1ed1 thu\u1ebf ch\u1eadm n\u1ed9p<\/td><\/tr><tr><td class=\"a-l\" data-label=\"Tr\u01b0\u1eddng h\u1ee3p\">H\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 h\u1ea1n<\/td><td class=\"a-l\" data-label=\"H\u1ec7 qu\u1ea3\">B\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">M\u1ee9c t\u0103ng theo s\u1ed1 ng\u00e0y ch\u1eadm<\/td><\/tr><tr><td class=\"a-l\" data-label=\"Tr\u01b0\u1eddng h\u1ee3p\">BCTC ch\u1eadm d\u01b0\u1edbi 3 th\u00e1ng<\/td><td class=\"a-l\" data-label=\"H\u1ec7 qu\u1ea3\">Ph\u1ea1t 5\u201310 tri\u1ec7u \u0111\u1ed3ng<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">M\u1ee9c v\u1edbi doanh nghi\u1ec7p<\/td><\/tr><tr><td class=\"a-l\" data-label=\"Tr\u01b0\u1eddng h\u1ee3p\">BCTC ch\u1eadm t\u1eeb 3 th\u00e1ng<\/td><td class=\"a-l\" data-label=\"H\u1ec7 qu\u1ea3\">Ph\u1ea1t 10\u201320 tri\u1ec7u \u0111\u1ed3ng<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">M\u1ee9c v\u1edbi doanh nghi\u1ec7p<\/td><\/tr><tr><td class=\"a-l\" data-label=\"Tr\u01b0\u1eddng h\u1ee3p\">Kh\u00f4ng n\u1ed9p BCTC<\/td><td class=\"a-l\" data-label=\"H\u1ec7 qu\u1ea3\">Ph\u1ea1t 40\u201350 tri\u1ec7u \u0111\u1ed3ng<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">M\u1ee9c v\u1edbi doanh nghi\u1ec7p<\/td><\/tr><tr><td class=\"a-l\" data-label=\"Tr\u01b0\u1eddng h\u1ee3p\">C\u00f4ng khai BCTC ch\u1eadm<\/td><td class=\"a-l\" data-label=\"H\u1ec7 qu\u1ea3\">D\u01b0\u1edbi 3 th\u00e1ng: 5\u201310 tri\u1ec7u; t\u1eeb 3 th\u00e1ng: 10\u201320 tri\u1ec7u \u0111\u1ed3ng<\/td><td class=\"a-l\" data-label=\"Ghi ch\u00fa\">M\u1ee9c v\u1edbi doanh nghi\u1ec7p<\/td><\/tr><\/tbody><\/table><\/div><\/div>\n<p class=\"can-cu-nho\"><em>C\u0103n c\u1ee9: \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\">Lu\u1eadt 108\/2025\/QH15<\/a>; \u0110i\u1ec1u 13 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201364\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/a> \u0111\u00e3 s\u1eeda \u0111\u1ed5i; \u0110i\u1ec1u 12 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-41-2018-nd-cp-26145.htm\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/a> \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (m\u1ee9c \u00e1p d\u1ee5ng v\u1edbi t\u1ed5 ch\u1ee9c).<\/em><\/p>\n<h3>&#8220;N\u1ed9p tr\u1ec5 c\u00f3 b\u1ecb coi l\u00e0 tr\u1ed1n thu\u1ebf kh\u00f4ng?&#8221;<\/h3>\n<p>\u0110\u00e2y l\u00e0 n\u1ed7i lo ch\u00fang m\u00ecnh nghe nhi\u1ec1u. C\u00e2u tr\u1ea3 l\u1eddi n\u1eb1m \u1edf ng\u01b0\u1ee1ng 90 ng\u00e0y. N\u1ed9p t\u1edd khai tr\u1ec5 qu\u00e1 90 ng\u00e0y c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 tr\u1ed1n thu\u1ebf. M\u1ed1c 90 ng\u00e0y t\u00ednh t\u1eeb h\u1ea1n n\u1ed9p, ho\u1eb7c t\u1eeb khi h\u1ebft h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1. N\u1ebfu vi\u1ec7c n\u1ed9p tr\u1ec5 d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf ph\u1ea3i n\u1ed9p, h\u00e0nh vi n\u00e0y thu\u1ed9c nh\u00f3m tr\u1ed1n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n c\u0169ng v\u1eady. N\u1ed9p tr\u1ec5 ch\u01b0a qu\u00e1 90 ng\u00e0y th\u00ec ch\u1ec9 b\u1ecb x\u1eed l\u00fd nh\u01b0 ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1.<\/p>\n<p>C\u00f3 hai tr\u01b0\u1eddng h\u1ee3p qu\u00e1 90 ng\u00e0y nh\u01b0ng ch\u1ec9 b\u1ecb ph\u1ea1t v\u1ec1 th\u1ee7 t\u1ee5c, kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t tr\u1ed1n thu\u1ebf:<\/p>\n<ul><li>h\u1ed3 s\u01a1 kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/li><li>c\u00f3 ph\u00e1t sinh thu\u1ebf, nh\u01b0ng doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, ho\u1eb7c tr\u01b0\u1edbc khi l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1.<\/li><\/ul>\n<h3>Ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 n\u1ed9p t\u1edd khai<\/h3>\n<p>Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, b\u1ea1n v\u1eabn s\u1eeda \u0111\u01b0\u1ee3c. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c khai b\u1ed5 sung trong 5 n\u0103m k\u1ec3 t\u1eeb h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 c\u1ee7a k\u1ef3 c\u00f3 sai s\u00f3t, trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p lu\u1eadt quy \u0111\u1ecbnh. \u0110i\u1ec3n h\u00ecnh l\u00e0 khai tr\u01b0\u1edbc khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra, ho\u1eb7c h\u1ed3 s\u01a1 n\u1eb1m ngo\u00e0i ph\u1ea1m vi, th\u1eddi k\u1ef3 thanh tra, ki\u1ec3m tra. K\u1ef3 \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra th\u00ec b\u1ea1n n\u00ean trao \u0111\u1ed5i v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi t\u1ef1 s\u1eeda.<\/p>\n<p>N\u1ebfu khai b\u1ed5 sung l\u00e0m t\u0103ng thu\u1ebf, h\u1ea1n n\u1ed9p ph\u1ea7n t\u0103ng l\u00e0 h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 c\u1ee7a k\u1ef3 c\u00f3 sai s\u00f3t. Ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh t\u1eeb ng\u00e0y li\u1ec1n sau h\u1ea1n \u0111\u00f3. N\u1ebfu khai b\u1ed5 sung l\u00e0m gi\u1ea3m thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h3>G\u1eb7p s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng<\/h3>\n<p>B\u1ea5t kh\u1ea3 kh\u00e1ng l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u00e0i kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p m\u00e0 lu\u1eadt quy \u0111\u1ecbnh c\u1ee5 th\u1ec3. Khi \u0111\u00f3, h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, qu\u00fd, n\u0103m v\u00e0 h\u1ed3 s\u01a1 khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n kh\u00f4ng qu\u00e1 30 ng\u00e0y. H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c gia h\u1ea1n kh\u00f4ng qu\u00e1 60 ng\u00e0y k\u1ec3 t\u1eeb khi h\u1ebft h\u1ea1n. Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng c\u00f2n \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n<p class=\"can-cu-nho\"><em>C\u0103n c\u1ee9: \u0111i\u1ec3m a, \u0111i\u1ec3m l kho\u1ea3n 4 \u0110i\u1ec1u 45; \u0111i\u1ec3m a kho\u1ea3n 4, \u0111i\u1ec3m a, b kho\u1ea3n 5 \u0110i\u1ec1u 12; \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 14; \u0111i\u1ec3m b kho\u1ea3n 1, kho\u1ea3n 5 \u0110i\u1ec1u 16 Lu\u1eadt 108\/2025\/QH15; \u0111i\u1ec3m a kho\u1ea3n 1, kho\u1ea3n 5 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/em><\/p>\n<h2 id=\"faq\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3>H\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd 4\/2026 l\u00e0 ng\u00e0y n\u00e0o v\u1eady?<\/h3>\n<p>L\u00e0 th\u1ee9 Hai, 01\/02\/2027. H\u1ea1n g\u1ed1c l\u00e0 31\/01\/2027, nh\u01b0ng ng\u00e0y n\u00e0y l\u00e0 Ch\u1ee7 nh\u1eadt n\u00ean h\u1ea1n l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c k\u1ebf ti\u1ebfp. Ti\u1ec1n thu\u1ebf c\u1ee7a t\u1edd khai n\u00e0y b\u1ea1n n\u1ed9p c\u00f9ng h\u1ea1n (kho\u1ea3n 3 \u0110i\u1ec1u 10, kho\u1ea3n 7 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP; \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt 108\/2025\/QH15).<\/p>\n<h3>M\u00ecnh nh\u1edb h\u1ea1n t\u1ea1m n\u1ed9p TNDN qu\u00fd 4 l\u00e0 30\/01, hay 31\/01 m\u1edbi \u0111\u00fang?<\/h3>\n<p>Kh\u00f4ng ph\u1ea3i hai ng\u00e0y \u0111\u00f3. N\u0103m nay h\u1ea1n l\u00e0 <strong>01\/02\/2027 (th\u1ee9 Hai)<\/strong>. H\u1ea1n g\u1ed1c l\u00e0 ng\u00e0y cu\u1ed1i th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd sau, t\u1ee9c 31\/01\/2027. Ng\u00e0y n\u00e0y l\u00e0 Ch\u1ee7 nh\u1eadt n\u00ean h\u1ea1n l\u00f9i sang 01\/02 (kho\u1ea3n 2 \u0110i\u1ec1u 24, kho\u1ea3n 7 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP).<\/p>\n<h3>C\u00f4ng ty m\u00ecnh \u0111\u00e3 g\u1eedi \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n, v\u1eady t\u1edd khai th\u00e1ng 11 n\u1ed9p l\u00fac n\u00e0o?<\/h3>\n<p>B\u1ea1n v\u1eabn n\u1ed9p ch\u1eadm nh\u1ea5t 21\/12\/2026. Gia h\u1ea1n ch\u1ec9 \u00e1p d\u1ee5ng cho ti\u1ec1n thu\u1ebf, kh\u00f4ng \u00e1p d\u1ee5ng cho t\u1edd khai (kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP; kho\u1ea3n 2 \u0110i\u1ec1u 10, kho\u1ea3n 7 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP).<\/p>\n<h3>M\u00ecnh l\u1eadp l\u1ec7nh n\u1ed9p thu\u1ebf ng\u00e0y cu\u1ed1i h\u1ea1n, ng\u00e2n h\u00e0ng tr\u00edch ti\u1ec1n h\u00f4m sau th\u00ec c\u00f3 b\u1ecb t\u00ednh ch\u1eadm n\u1ed9p kh\u00f4ng?<\/h3>\n<p>C\u00f3 th\u1ec3 c\u00f3. Ng\u00e0y n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 ng\u00e0y ng\u00e2n h\u00e0ng tr\u00edch ti\u1ec1n ghi tr\u00ean ch\u1ee9ng t\u1eeb, kh\u00f4ng ph\u1ea3i ng\u00e0y l\u1eadp l\u1ec7nh. N\u1ebfu ng\u00e0y tr\u00edch ti\u1ec1n \u0111\u00e3 qua h\u1ea1n, kho\u1ea3n \u0111\u00f3 b\u1ecb t\u00ednh l\u00e0 n\u1ed9p ch\u1eadm (\u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 14, \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 16 Lu\u1eadt 108\/2025\/QH15).<\/p>\n<h3>M\u00ecnh l\u1ee1 n\u1ed9p t\u1edd khai tr\u1ec5, c\u00f3 b\u1ecb coi l\u00e0 tr\u1ed1n thu\u1ebf kh\u00f4ng?<\/h3>\n<p>C\u00f3 th\u1ec3, n\u1ebfu b\u1ea1n n\u1ed9p sau 90 ng\u00e0y k\u1ec3 t\u1eeb h\u1ea1n n\u1ed9p ho\u1eb7c h\u1ebft h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1, v\u00e0 vi\u1ec7c \u0111\u00f3 d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf ph\u1ea3i n\u1ed9p. B\u1ea1n ch\u1ec9 b\u1ecb ph\u1ea1t th\u1ee7 t\u1ee5c n\u1ebfu kh\u00f4ng ph\u00e1t sinh thu\u1ebf, ho\u1eb7c \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra hay l\u1eadp bi\u00ean b\u1ea3n ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 (\u0111i\u1ec3m a, \u0111i\u1ec3m l kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt 108\/2025\/QH15).<\/p>\n<h2 id=\"can-cu\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd (ki\u1ec3m tra hi\u1ec7u l\u1ef1c ng\u00e0y 11\/11\/2026)<\/h2>\n<ul><li><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/luat-so-108-2025-qh15-468670.htm\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15<\/a>: th\u00f4ng qua 10\/12\/2025; hi\u1ec7u l\u1ef1c 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\">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 30\/6\/2026; hi\u1ec7u l\u1ef1c 01\/7\/2026.<\/li><li><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-245-2026-nd-cp-469907\/66564.htm\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, TNDN, TNCN v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u0103m 2026<\/a>: ban h\u00e0nh 27\/6\/2026; hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y k\u00fd \u0111\u1ebfn h\u1ebft 30\/12\/2026.<\/li><li><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=220138\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP v\u1ec1 gi\u1ea3m 30% thu\u1ebf TNDN, TNCN kinh doanh<\/a>: ban h\u00e0nh v\u00e0 hi\u1ec7u l\u1ef1c 29\/10\/2026; \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf 2026, 2027.<\/li><li><a href=\"https:\/\/congbaocdn.chinhphu.vn\/180507251028987904\/2026\/7\/16\/469959-1784171413_v1_1784174315_signed.pdf\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Thu\u1ebf TNCN<\/a>: ban h\u00e0nh 30\/6\/2026; hi\u1ec7u l\u1ef1c 01\/7\/2026.<\/li><li><a href=\"https:\/\/congbao.chinhphu.vn\/noi-dung-van-ban-so-88-2015-qh13-18393\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt K\u1ebf to\u00e1n 88\/2015\/QH13<\/a>, \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t <a href=\"https:\/\/congbaocdn.chinhphu.vn\/180507251028987904\/2026\/3\/31\/469126-1774925150_v1_1774926294_signed.pdf\" target=\"_blank\" rel=\"noopener\">41\/VBHN-VPQH<\/a>): ban h\u00e0nh 20\/11\/2015; hi\u1ec7u l\u1ef1c 01\/01\/2017.<\/li><li><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"noopener\">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 27\/10\/2025; hi\u1ec7u l\u1ef1c 01\/01\/2026.<\/li><li><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-133-2016-tt-btc-21048.htm\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/a>: ban h\u00e0nh 26\/8\/2016; hi\u1ec7u l\u1ef1c 01\/01\/2017.<\/li><li><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-41-2018-nd-cp-26145.htm\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP x\u1eed ph\u1ea1t l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/a>: ban h\u00e0nh 12\/3\/2018; hi\u1ec7u l\u1ef1c 01\/5\/2018; \u0111\u00e3 s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 102\/2021 v\u00e0 132\/2026.<\/li><li><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218689\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/a>: ban h\u00e0nh 30\/6\/2026; hi\u1ec7u l\u1ef1c 01\/7\/2026.<\/li><li><a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/tu-thang-1-2026-nguoi-nop-thue-khong-phai-nop-le-phi-mon-bai-119260126110926562.htm\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 v\u1ec1 b\u1ecf l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb n\u0103m 2026<\/a> (t\u00f3m t\u1eaft tr\u00ean C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7): Qu\u1ed1c h\u1ed9i th\u00f4ng qua 17\/5\/2025; ch\u1ea5m d\u1ee9t thu, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb 01\/01\/2026 theo kho\u1ea3n 7 \u0110i\u1ec1u 10.<\/li><li><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201364\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP x\u1eed ph\u1ea1t v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n<\/a>: ban h\u00e0nh 19\/10\/2020; hi\u1ec7u l\u1ef1c 05\/12\/2020; \u0111\u00e3 s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 102\/2021, 310\/2025 v\u00e0 291\/2026.<\/li><\/ul>\n<p>Th\u00f4ng tin tr\u00ean \u0111\u1ec3 b\u1ea1n tham kh\u1ea3o. Khi \u00e1p d\u1ee5ng, b\u1ea1n n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c ho\u1eb7c h\u1ecfi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/p>\n<aside class=\"hop-goi-y\"><p>N\u1ebfu b\u1ea1n \u0111ang chu\u1ea9n b\u1ecb kh\u00f3a s\u1ed5, m\u1eddi b\u1ea1n <a href=\"https:\/\/fts.com.vn\/feature\/xu-ly-cac-nghiep-vu-cuoi-ky-lap-bao-cao-tai-chinh-dung-chuan\/?utm_source=fts.com.vn&amp;utm_medium=bai-kien-thuc&amp;utm_campaign=kien-thuc-2026-11&amp;utm_content=han-nop-thue-cuoi-nam\" target=\"_blank\" rel=\"noopener\">xem t\u00ednh n\u0103ng x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 cu\u1ed1i k\u1ef3 v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a FTS Accounting<\/a>.<\/p><\/aside>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tra h\u1ea1n n\u1ed9p thu\u1ebf cu\u1ed1i n\u0103m v\u1edbi hai m\u1ed1c 01\/02\/2027 v\u00e0 31\/3\/2027; k\u00e8m l\u1ecbch n\u1ed9i b\u1ed9, ki\u1ec3m ch\u00e9o s\u1ed1 li\u1ec7u v\u00e0 c\u00e1ch tr\u00e1nh ti\u1ec1n ch\u1eadm n\u1ed9p d\u00f9 n\u1ed9p \u0111\u00fang h\u1ea1n.<\/p>\n","protected":false},"featured_media":14697,"template":"","article_category":[10],"class_list":["post-14721","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\/14721","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\/14697"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14721"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}