{"id":4716,"date":"2026-04-24T10:10:23","date_gmt":"2026-04-24T10:10:23","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4716"},"modified":"2026-04-24T10:10:23","modified_gmt":"2026-04-24T10:10:23","slug":"thong-tu-20-2026-tt-btc-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep-tndn-2025","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/thong-tu-20-2026-tt-btc-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep-tndn-2025\/","title":{"rendered":"Th\u00f4ng t\u01b0 20\/2026\/TT-BTC \u00a0h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (\u201cTNDN\u201d) 2025"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>TH\u00d4NG T\u01af 20\/2026\/TT-BTC H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P (\u201cTNDN\u201d) 2025<\/strong><\/h4>\n<p>Ng\u00e0y 20 th\u00e1ng 3 n\u0103m 2026, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 20\/2026\/TT-BTC (\u201cTT20\u201d) h\u01b0\u1edbng d\u1eabn chi ti\u1ebft Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP (\u201cN\u0110 320\u201d).<\/p>\n<p>\u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p hi\u1ec3u \u0111\u00fang v\u00e0 tu\u00e2n th\u1ee7 hi\u1ec7u qu\u1ea3 theo quy \u0111\u1ecbnh m\u1edbi, \u0111\u1ea3m b\u1ea3o th\u1ed1ng nh\u1ea5t trong \u00e1p d\u1ee5ng. TT 20 t\u1eadp trung v\u00e0o vi\u1ec7c h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u1ed3 s\u01a1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu v\u00e0 c\u01a1 ch\u1ebf \u01b0u \u0111\u00e3i. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p><strong>1.1 Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ed3 s\u01a1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/p>\n<p>TT 20 d\u00e0nh m\u1ed9t ph\u1ea7n l\u1edbn n\u1ed9i dung \u0111\u1ec3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd, ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft \u0111\u1ec3 m\u1ed9t kho\u1ea3n chi \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd. V\u00ed d\u1ee5:<\/p>\n<ul>\n<li>T\u00e0i tr\u1ee3 (gi\u00e1o d\u1ee5c, y t\u1ebf, thi\u00ean tai&#8230;) \u2192 b\u1eaft bu\u1ed9c c\u00f3 Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn theo m\u1eabu 01\/TNDN.<\/li>\n<li>Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u2265 5 tri\u1ec7u \u2192 ph\u1ea3i c\u00f3 \u1ee7y quy\u1ec1n + ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7<\/li>\n<li>Chi \u0111\u00e0o t\u1ea1o v\u00e0 gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p \u2192 ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng\/quy ch\u1ebf t\u00e0i ch\u00ednh quy \u0111\u1ecbnh r\u00f5 vi\u1ec7c chi \u0111\u00e0o t\u1ea1o; quy\u1ebft \u0111\u1ecbnh c\u1eed \u0111i h\u1ecdc; h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u0103n b\u1eb1ng, ch\u1ee9ng ch\u1ec9 ho\u1eb7c gi\u1ea5y x\u00e1c nh\u1eadn k\u1ebft qu\u1ea3 h\u1ecdc t\u1eadp.<\/li>\n<\/ul>\n<p>\u2026<\/p>\n<p>Theo quy \u0111\u1ecbnh m\u1edbi, c\u00e1c kho\u1ea3n chi d\u00f9 ch\u01b0a t\u1ea1o ra doanh thu trong k\u1ef3 v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh. V\u00ed d\u1ee5:<\/p>\n<ul>\n<li>Chi ph\u00ed kh\u1ea5u hao ho\u1eb7c ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n cho thu\u00ea trong th\u1eddi gian ch\u01b0a c\u00f3 kh\u00e1ch thu\u00ea\u2192 H\u1ed3 s\u01a1 ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n; h\u1ed3 s\u01a1 qu\u1ea3n l\u00fd, h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n.<\/li>\n<li>Chi ph\u00ed gi\u1edbi thi\u1ec7u, marketing s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 tr\u01b0\u1edbc khi b\u00e1n h\u00e0ng\u2192 B\u00e1o c\u00e1o v\u1ec1 ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5.<\/li>\n<li>Chi ph\u00ed h\u1ee7y t\u00e0i s\u1ea3n h\u01b0 h\u1ecfng, kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng\u2192 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c h\u1ee7y t\u00e0i s\u1ea3n; bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n do doanh nghi\u1ec7p l\u1eadp, trong \u0111\u00f3 ghi r\u00f5 nguy\u00ean nh\u00e2n h\u01b0 h\u1ecfng, ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb, ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n do \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p x\u00e1c nh\u1eadn, k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m; quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng x\u1eed l\u00fd vi\u1ec7c h\u1ee7y t\u00e0i s\u1ea3n; quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a H\u1ed9i \u0111\u1ed3ng x\u1eed l\u00fd.<\/li>\n<\/ul>\n<p>\u2026<\/p>\n<p>Th\u00f4ng t\u01b0 c\u0169ng m\u1edf r\u1ed9ng ph\u1ea1m vi ch\u1ea5p nh\u1eadn ch\u1ee9ng t\u1eeb, bao g\u1ed3m b\u1ea3n g\u1ed1c, b\u1ea3n sao h\u1ee3p l\u1ec7 ho\u1eb7c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p><strong>1.2 \u01afu \u0111\u00e3i thu\u1ebf TNDN \u2013 h\u1ed3 s\u01a1 v\u00e0 c\u01a1 ch\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh<\/strong><\/p>\n<p>TT 20 ti\u1ebfp t\u1ee5c nh\u1ea5n m\u1ea1nh c\u01a1 ch\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN. Theo \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 v\u00e0 l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 t\u00e0i li\u1ec7u \u0111\u1ec3 ch\u1ee9ng minh vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh. Vi\u1ec7c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i kh\u00f4ng c\u1ea7n ph\u00ea duy\u1ec7t tr\u01b0\u1edbc, nh\u01b0ng s\u1ebd ch\u1ecbu s\u1ef1 ki\u1ec3m tra, r\u00e0 so\u00e1t c\u1ee7a c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra.<\/p>\n<p>\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 v\u1ed1n \u0111\u1ea7u t\u01b0, n\u1ed9p k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m, ch\u1eadm nh\u1ea5t l\u00e0 n\u0103m th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng v\u00e0 c\u1eadp nh\u1eadt thay \u0111\u1ed5i \u0111\u1ecbnh k\u1ef3.<\/p>\n<p><strong>1.3 Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn r\u00f5 h\u01a1n<\/strong><\/p>\n<p>TT 20 l\u00e0m r\u00f5 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u1ea5t \u0111\u1ecbnh, bao g\u1ed3m:<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam: c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0 xu\u1ea5t kh\u1ea9u, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i hay cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m tranh ch\u1ea5p khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. C\u1ee5 th\u1ec3:<\/li>\n<\/ul>\n<p>&#8211; H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u: l\u00e0 ng\u00e0y chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu theo h\u1ee3p \u0111\u1ed3ng; n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u00ec c\u0103n c\u1ee9 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt h\u1ea3i quan;<\/p>\n<p>&#8211; V\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng: l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n;<\/p>\n<p>&#8211; X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t: l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a;<\/p>\n<p>&#8211; Cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc: l\u00e0 ng\u00e0y x\u00e1c nh\u1eadn ch\u1ec9 s\u1ed1 c\u00f4ng t\u01a1 \u0111\u01b0\u1ee3c ghi tr\u00ean h\u00f3a \u0111\u01a1n.<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i:<\/li>\n<\/ul>\n<p>&#8211; Ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n: th\u1eddi \u0111i\u1ec3m chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n<\/p>\n<p>&#8211; Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi: th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng;<\/p>\n<p>&#8211; Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ph\u00e1i sinh (h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai): th\u1eddi \u0111i\u1ec3m kh\u1edbp l\u1ec7nh mua, b\u00e1n ho\u1eb7c ho\u1eb7c th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai \u0111\u00e1o h\u1ea1n.<\/p>\n<p>L\u01b0u \u00fd, \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ban \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n<p>Ngo\u00e0i ra, c\u00e1c giao d\u1ecbch t\u00e1i c\u1ea5u tr\u00fac n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n c\u00f3 ph\u00e1t sinh chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n n\u1ebfu kh\u00f4ng l\u00e0m thay \u0111\u1ed5i c\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 th\u1ec3 kh\u00f4ng b\u1ecb coi l\u00e0 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0.<\/p>\n<p><strong>1.4 Thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i<\/strong><\/p>\n<p>TT 20 \u0111\u1ecbnh h\u01b0\u1edbng t\u00e1ch ri\u00eang c\u01a1 ch\u1ebf thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, thay v\u00ec \u00e1p d\u1ee5ng chung trong khu\u00f4n kh\u1ed5 thu\u1ebf nh\u00e0 th\u1ea7u nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y, v\u00e0 \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp theo Lu\u1eadt thu\u1ebf TNDN v\u00e0 N\u0110 320. TT 20 \u0111\u00e3 b\u00e3i b\u1ecf c\u00e1c quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng t\u1ea1i Th\u00f4ng t\u01b0 103\/2014\/TT-BTC.<\/p>\n<p>\u0110\u00e1ng ch\u00fa \u00fd, Th\u00f4ng t\u01b0 kh\u00f4ng \u0111\u1ec1 c\u1eadp vi\u1ec7c lo\u1ea1i tr\u1eeb thu\u1ebf GTGT kh\u1ecfi doanh thu t\u00ednh thu\u1ebf. Theo \u0111\u00f3, doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 to\u00e0n b\u1ed9 kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam m\u00e0 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c, ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n<p><strong>1.5 Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp<\/strong><\/p>\n<p>Th\u00f4ng t\u01b0 20 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 12 th\u00e1ng 3 n\u0103m 2026 nh\u01b0ng \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf TNDN t\u1eeb n\u0103m 2025:<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 96\/2015\/TT-BTC.<\/li>\n<li>Ri\u00eang quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb 15 th\u00e1ng 12 n\u0103m 2025 (th\u1eddi \u0111i\u1ec3m N\u0110 320 c\u00f3 hi\u1ec7u l\u1ef1c).<\/li>\n<\/ul>\n<p>TT 20 \u0111\u1ed3ng th\u1eddi thay th\u1ebf to\u00e0n b\u1ed9 c\u00e1c Th\u00f4ng t\u01b0 hi\u1ec7n h\u00e0nh v\u1ec1 thu\u1ebf TNDN (Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, Th\u00f4ng t\u01b0 96\/2015\/TT-BTC) nh\u1eb1m h\u1ee3p nh\u1ea5t quy \u0111\u1ecbnh v\u00e0 gi\u1ea3m ch\u1ed3ng ch\u00e9o trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TH\u00d4NG T\u01af 20\/2026\/TT-BTC H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P (\u201cTNDN\u201d) 2025 Ng\u00e0y 20 th\u00e1ng 3 n\u0103m 2026, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 20\/2026\/TT-BTC (\u201cTT20\u201d) h\u01b0\u1edbng d\u1eabn chi ti\u1ebft Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP (\u201cN\u0110 320\u201d). \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4693,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-4716","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4716","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/comments?post=4716"}],"version-history":[{"count":1,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4716\/revisions"}],"predecessor-version":[{"id":4717,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4716\/revisions\/4717"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/4693"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=4716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=4716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=4716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}