{"id":9783,"date":"2025-06-30T11:51:41","date_gmt":"2025-06-30T04:51:41","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9783"},"modified":"2025-11-06T13:39:01","modified_gmt":"2025-11-06T06:39:01","slug":"dia-gioi-hanh-chinh-thay-doi-tu-1-7-2025-thi-doanh-nghiep-phai-thuc-hien-thay-doi-dia-chi-trong-giay-kinh-doanh-khong-huong-dan-cho-nguoi-nop-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/dia-gioi-hanh-chinh-thay-doi-tu-1-7-2025-thi-doanh-nghiep-phai-thuc-hien-thay-doi-dia-chi-trong-giay-kinh-doanh-khong-huong-dan-cho-nguoi-nop-thue\/","title":{"rendered":"\u0110\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh thay \u0111\u1ed5i t\u1eeb 1\/7\/2025. Doanh nghi\u1ec7p ph\u1ea3i l\u00e0m g\u00ec? H\u01b0\u1edbng d\u1eabn cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf"},"content":{"rendered":"

T\u1eeb ng\u00e0y 17\/5\/2025, c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecba ch\u1ec9 khi \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh thay \u0111\u1ed5i. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT), bao g\u1ed3m doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, v\u00e0 c\u00e1 nh\u00e2n kinh doanh. \u0110\u1ec3 gi\u00fap kh\u00e1ch h\u00e0ng hi\u1ec3u r\u00f5 v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, C\u00f4ng ty C\u1ed5 ph\u1ea7n Gi\u1ea3i ph\u00e1p First Trust (FTS)<\/strong> \u2013 nh\u00e0 cung c\u1ea5p gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd h\u00e0ng \u0111\u1ea7u, xin cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n trong b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n

Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh thay \u0111\u1ed5i<\/strong><\/h2>\n

Theo c\u00e1c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt g\u1ea7n \u0111\u00e2y, khi \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh thay \u0111\u1ed5i (v\u00ed d\u1ee5: s\u00e1p nh\u1eadp, t\u00e1ch ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecba b\u00e0n h\u00e0nh ch\u00ednh), NNT kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1ea1i th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ec3 c\u1eadp nh\u1eadt \u0111\u1ecba ch\u1ec9 m\u1edbi. \u0110\u00e2y l\u00e0 m\u1ed9t thay \u0111\u1ed5i quan tr\u1ecdng nh\u1eb1m gi\u1ea3m b\u1edbt th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf. Thay v\u00e0o \u0111\u00f3, \u0111\u1ecba ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan s\u1ebd \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo \u0111\u1ecba ch\u1ec9 m\u1edbi d\u1ef1a tr\u00ean th\u00f4ng tin ch\u00ednh th\u1ee9c t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

Ngo\u00e0i ra, h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt th\u00f4ng tin thay \u0111\u1ed5i c\u1ee7a NNT theo \u0111\u1ecba ch\u1ec9 m\u1edbi. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh d\u1eef li\u1ec7u tr\u00ean c\u00e1c \u1ee9ng d\u1ee5ng thu\u1ebf nh\u01b0 eTax, VNeID, v\u00e0 c\u00e1c n\u1ec1n t\u1ea3ng kh\u00e1c, \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 ch\u00ednh x\u00e1c trong qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 kh\u00f4ng y\u00eau c\u1ea7u NNT ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c b\u1ed5 sung ph\u1ee9c t\u1ea1p.<\/p>\n

\"\"<\/p>\n

C\u1ee5 th\u1ec3, c\u0103n c\u1ee9 Ngh\u1ecb quy\u1ebft 202\/2025\/QH15<\/a>\u00a0v\u1ec1 vi\u1ec7c s\u1eafp x\u1ebfp \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p t\u1ec9nh, c\u00e1c t\u1ec9nh th\u00e0nh \u0111ang kh\u1ea9n tr\u01b0\u01a1ng s\u1eafp x\u1ebfp \u0111\u1ec3 s\u1eb5n s\u00e0ng \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng t\u1eeb 1\/7\/2025.<\/p>\n

Do \u0111\u00f3, sau khi s\u00e1p nh\u1eadp ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh c\u1ea5p t\u1ec9nh s\u1ebd d\u1eabn \u0111\u1ebfn c\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u1edbi doanh nghi\u1ec7p nh\u01b0 sau:<\/em><\/strong><\/p>\n

(1) Ch\u1ec9 thay \u0111\u1ed5i v\u1ec1 t\u00ean \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh<\/p>\n

(2) Thay \u0111\u1ed5i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh<\/p>\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0C\u00f4ng v\u0103n 4370\/BTC-DNTN n\u0103m 2025\u00a0<\/a>c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u00f4ng t\u00e1c \u0111\u0103ng k\u00fd kinh doanh trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh nh\u01b0 sau:<\/p>\n

– Doanh nghi\u1ec7p, h\u1ed9 kinh doanh, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd t\u1ed5 h\u1ee3p t\u00e1c, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh\/v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n\/\u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p.<\/p>\n

– C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u doanh nghi\u1ec7p, h\u1ed9 kinh doanh, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9 do thay \u0111\u1ed5i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh. Doanh nghi\u1ec7p, h\u1ed9 kinh doanh, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c c\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9 do thay \u0111\u1ed5i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd t\u1ed5 h\u1ee3p t\u00e1c, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh\/v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n\/\u0111\u1ecba \u0111i\u1ec3m kinh doanh khi c\u00f3 nhu c\u1ea7u ho\u1eb7c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi khi \u0111\u0103ng k\u00fd thay \u0111\u1ed5i, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung kh\u00e1c trong \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, h\u1ed9 kinh doanh, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c.<\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean,<\/em><\/strong>\u00a0c\u00f3 th\u1ec3 th\u1ea5y ph\u00e1p lu\u1eadt\u00a0kh\u00f4ng quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c<\/strong>\u00a0ph\u1ea3i thay \u0111\u1ed5i th\u00f4ng tin \u0111\u1ecba ch\u1ec9 tr\u00ean gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh, theo \u0111\u00f3:<\/p>\n

– N\u1ebfu sau s\u00e1p nh\u1eadp t\u1ec9nh th\u00e0nh m\u00e0 ch\u1ec9 thay \u0111\u1ed5i v\u1ec1 t\u00ean \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh th\u00ec doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9 trong gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh<\/p>\n

– N\u1ebfu sau s\u00e1p nh\u1eadp t\u1ec9nh th\u00e0nh m\u00e0 thay \u0111\u1ed5i v\u1ec1 \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh th\u00ec ph\u00e1p lu\u1eadt khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p c\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9 do thay \u0111\u1ed5i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh khi c\u00f3 nhu c\u1ea7u ho\u1eb7c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi khi \u0111\u0103ng k\u00fd thay \u0111\u1ed5i, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung kh\u00e1c nh\u01b0: ng\u00e0nh ngh\u1ec1, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt, v\u1ed1n \u0111i\u1ec1u l\u1ec7… trong \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/p>\n

+ Vi\u1ec7c c\u1eadp nh\u1eadt n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mu\u1ed1n \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng b\u1ed9 th\u00f4ng tin ph\u00e1p l\u00fd khi giao d\u1ecbch, \u0111\u1ea5u th\u1ea7u ho\u1eb7c vay v\u1ed1n.<\/p>\n

++ Th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 47\u00a0Ngh\u1ecb \u0111\u1ecbnh 01\/2021\/N\u0110-CP<\/a>:<\/p>\n

++ Kh\u00f4ng thu l\u1ec7 ph\u00ed<\/p>\n

++ Th\u1eddi gian x\u1eed l\u00fd: trong v\u00f2ng 3 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7.<\/p>\n

Nh\u1eefng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p theo Ngh\u1ecb quy\u1ebft 198?<\/strong><\/h2>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 10\u00a0Ngh\u1ecb quy\u1ebft 198\/2025\/QH15<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ed7 tr\u1ee3 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed. Theo \u0111\u00f3, nh\u1eefng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p bao g\u1ed3m:<\/p>\n

(1) Mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong th\u1eddi h\u1ea1n 02 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 04 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o c\u1ee7a doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

(2) Mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p, quy\u1ec1n g\u00f3p v\u1ed1n, quy\u1ec1n mua c\u1ed5 ph\u1ea7n, quy\u1ec1n mua ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/p>\n

(3) Mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba trong 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.<\/p>\n

(4) H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Do \u0111\u00f3, s\u1ebd kh\u00f4ng c\u00f2n thu\u1ebf kho\u00e1n t\u1eeb 01\/01\/2026.<\/p>\n

(5) Ch\u1ea5m d\u1ee9t vi\u1ec7c thu, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026. Do v\u1eady, s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (thu\u1ebf m\u00f4n b\u00e0i) t\u1eeb 01\/01\/2026.<\/p>\n

(6) Mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong th\u1eddi h\u1ea1n 02 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 04 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, trung t\u00e2m nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n, trung t\u00e2m \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/p>\n

(7) Chi ph\u00ed \u0111\u00e0o t\u1ea1o v\u00e0 \u0111\u00e0o t\u1ea1o l\u1ea1i nh\u00e2n l\u1ef1c c\u1ee7a doanh nghi\u1ec7p l\u1edbn cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba tham gia chu\u1ed7i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

(8) Mi\u1ec5n thu ph\u00ed, l\u1ec7 ph\u00ed cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd n\u1ebfu ph\u1ea3i c\u1ea5p l\u1ea1i, c\u1ea5p \u0111\u1ed5i khi th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp, t\u1ed5 ch\u1ee9c l\u1ea1i b\u1ed9 m\u00e1y nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

M\u00e3 s\u1ed1 doanh nghi\u1ec7p c\u00f3 l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p kh\u00f4ng?<\/strong><\/h2>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 8\u00a0Ngh\u1ecb \u0111\u1ecbnh 01\/2021\/N\u0110-CP<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 m\u00e3 s\u1ed1 doanh nghi\u1ec7p nh\u01b0 sau:<\/p>\n

M\u00e3 s\u1ed1 doanh nghi\u1ec7p, m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, m\u00e3 s\u1ed1 \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/em><\/strong><\/p><\/blockquote>\n

1. M\u1ed7i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 duy nh\u1ea5t g\u1ecdi l\u00e0 m\u00e3 s\u1ed1 doanh nghi\u1ec7p. M\u00e3 s\u1ed1 n\u00e0y \u0111\u1ed3ng th\u1eddi l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u1ee7a doanh nghi\u1ec7p.<\/em><\/p><\/blockquote>\n

2. M\u00e3 s\u1ed1 doanh nghi\u1ec7p t\u1ed3n t\u1ea1i trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c. Khi doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec m\u00e3 s\u1ed1 doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c.<\/em><\/p><\/blockquote>\n

3. M\u00e3 s\u1ed1 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ea1o, g\u1eedi, nh\u1eadn t\u1ef1 \u0111\u1ed9ng b\u1edfi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, H\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/em><\/p><\/blockquote>\n

Theo quy \u0111\u1ecbnh tr\u00ean,<\/em><\/strong>\u00a0m\u1ed7i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 duy nh\u1ea5t g\u1ecdi l\u00e0 m\u00e3 s\u1ed1 doanh nghi\u1ec7p. M\u00e3 s\u1ed1 n\u00e0y \u0111\u1ed3ng th\u1eddi l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Nh\u01b0 v\u1eady, m\u00e3 s\u1ed1 doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/em><\/strong><\/p>\n

H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h2>\n

\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, NNT c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c b\u01b0\u1edbc sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1eed d\u1ee5ng \u0111\u1ecba ch\u1ec9 m\u1edbi m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c:<\/p>\n

    \n
  1. \n

    C\u1eadp nh\u1eadt th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m<\/strong>: N\u1ebfu NNT s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 FTS E-Invoice<\/strong>, c\u1ea7n nh\u1eadp \u0111\u1ecba ch\u1ec9 m\u1edbi v\u00e0o h\u1ec7 th\u1ed1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c xu\u1ea5t ra ph\u1ea3n \u00e1nh \u0111\u00fang th\u00f4ng tin hi\u1ec7n t\u1ea1i. Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin li\u00ean quan nh\u01b0 m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean \u0111\u01a1n v\u1ecb, v\u00e0 \u0111\u1ecba ch\u1ec9.<\/p>\n<\/li>\n

  2. \n

    Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n<\/strong>: Theo quy \u0111\u1ecbnh, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n theo th\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf. \u0110\u1ecba ch\u1ec9 m\u1edbi ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngay sau khi \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh thay \u0111\u1ed5i \u0111\u1ec3 tr\u00e1nh b\u1ecb coi l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7.<\/p>\n<\/li>\n

  3. \n

    L\u01b0u tr\u1eef v\u00e0 b\u00e1o c\u00e1o<\/strong>: NNT c\u1ea7n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u1ecba ch\u1ec9 m\u1edbi v\u00e0 g\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh, \u0111\u1eb7c bi\u1ec7t khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i t\u1eeb ng\u00e0y 17\/5\/2025 tr\u1edf \u0111i.<\/p>\n<\/li>\n<\/ol>\n

    L\u01b0u \u00fd quan tr\u1ecdng cho NNT<\/strong><\/h2>\n

    M\u1eb7c d\u00f9 c\u01a1 quan thu\u1ebf t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt th\u00f4ng tin, NNT v\u1eabn n\u00ean ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 tr\u00ean c\u00e1c \u1ee9ng d\u1ee5ng nh\u01b0 eTax ho\u1eb7c VNeID \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u00f4ng tin \u0111\u1ecba ch\u1ec9 m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c. N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t, NNT c\u1ea7n li\u00ean h\u1ec7 ngay v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 \u0111i\u1ec1u ch\u1ec9nh. Ngo\u00e0i ra, trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba ch\u1ec9 m\u1edbi \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c giao d\u1ecbch ng\u00e2n h\u00e0ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng kinh doanh, NNT n\u00ean th\u00f4ng b\u00e1o cho c\u00e1c b\u00ean li\u00ean quan \u0111\u1ec3 tr\u00e1nh tranh ch\u1ea5p.<\/p>\n

    Vi\u1ec7c \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh thay \u0111\u1ed5i t\u1eeb ng\u00e0y 17\/5\/2025 kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t thay \u0111\u1ed5i v\u1ec1 m\u1eb7t \u0111\u1ecba l\u00fd m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 NNT t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m ti\u00ean ti\u1ebfn c\u1ee7a FTS, doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng th\u00edch nghi v\u1edbi quy \u0111\u1ecbnh m\u1edbi, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 duy tr\u00ec hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. H\u00e3y \u0111\u1ec3 FTS \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n tr\u00ean h\u00e0nh tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1!<\/p>\n

    FTS cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng kh\u00e1ch h\u00e0ng 24\/7 trong su\u1ed1t qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i v\u00e0 n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng, \u0111\u1ea3m b\u1ea3o quy tr\u00ecnh v\u1eadn h\u00e0nh doanh nghi\u1ec7p kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n.<\/p>\n

    H\u00e3y li\u00ean h\u1ec7 v\u1edbi FTS ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft v\u00e0 tri\u1ec3n khai gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u1ee7a b\u1ea1n!<\/p>\n

    \"\ud83c\udfe2\"<\/span>\u0110\u1ecba ch\u1ec9: T\u00f2a nh\u00e0 Lilama 10, ph\u1ed1 T\u1ed1 H\u1eefu, Ph\u01b0\u1eddng Trung V\u0103n, Qu\u1eadn Nam T\u1eeb Li\u00eam, Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, Vi\u1ec7t Nam<\/div>\n
    \"\ud83d\udce7\"<\/span>Email: info@fts.com.vn<\/div>\n
    \"\ud83d\udcde\"<\/span>Tel: 024 3748 0398 \u2013 Fax: 024 3748 0399<\/div>\n
    \"\ud83c\udf10\"<\/span>Website:\u00a0fts.com.vn<\/a><\/span><\/div>\n
    \"\ud83c\udf10\"<\/span>Linkedln:\u00a0https:\/\/www.linkedin.com\/company\/first-trust-solution\/<\/a><\/span><\/div>\n
    \"\ud83c\udf10\"<\/span>Zalo:\u00a0https:\/\/zalo.me\/firsttrustsolution<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

    T\u1eeb ng\u00e0y 17\/5\/2025, c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecba ch\u1ec9 khi \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh thay \u0111\u1ed5i. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT), bao g\u1ed3m doanh […]<\/p>\n","protected":false},"featured_media":13411,"template":"","article_category":[10],"class_list":["post-9783","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\/9783","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\/13411"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9783"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}