{"id":4722,"date":"2026-04-24T10:18:19","date_gmt":"2026-04-24T10:18:19","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4722"},"modified":"2026-04-24T10:18:19","modified_gmt":"2026-04-24T10:18:19","slug":"thong-tu-21-2026-tt-btc-sua-doi-thong-tu-80-2021-tt-btc-huong-dan-luat-quan-ly-thue-2019-va-nghi-dinh-126-2020-nd-cp","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/thong-tu-21-2026-tt-btc-sua-doi-thong-tu-80-2021-tt-btc-huong-dan-luat-quan-ly-thue-2019-va-nghi-dinh-126-2020-nd-cp\/","title":{"rendered":"Th\u00f4ng t\u01b0 21\/2026\/TT-BTC s\u1eeda \u0111\u1ed5i th\u00f4ng t\u01b0 80\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>TH\u00d4NG T\u01af 21\/2026\/TT-BT\u0421 S\u1eecA \u0110\u1ed4I TH\u00d4NG T\u01af 80\/2021\/TT-BTC H\u01af\u1edaNG D\u1eaaN LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe 2019 V\u00c0 NGH\u1eca \u0110\u1ecaNH 126\/2020\/N\u0110-CP<\/strong><\/h4>\n<p>Ng\u00e0y 17 th\u00e1ng 3 n\u0103m 2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 21\/2026\/TT-BTC (\u201cTT21\u201d) nh\u1eb1m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung quan tr\u1ecdng trong Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP.<\/p>\n<p>Nh\u1eefng thay \u0111\u1ed5i l\u1ea7n n\u00e0y t\u1eadp trung v\u00e0o h\u1ed3 s\u01a1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t, c\u01a1 ch\u1ebf \u1ee7y nhi\u1ec7m thu, c\u1eadp nh\u1eadt bi\u1ec3u m\u1eabu v\u00e0 \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf.<strong>\u00a0<\/strong><\/p>\n<p><strong>4.1 B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><strong>\u00a0<\/strong><\/p>\n<p>TT21 chu\u1ea9n h\u00f3a v\u00e0 chi ti\u1ebft h\u00f3a h\u1ed3 s\u01a1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, bao g\u1ed3m:<\/p>\n<ul>\n<li><strong>Thi\u1ec7t h\u1ea1i do thi\u00ean tai, h\u1ecfa ho\u1ea1n: <\/strong>Y\u00eau c\u1ea7u bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh thi\u1ec7t h\u1ea1i (kh\u00f4ng c\u1ea7n x\u00e1c nh\u1eadn \u0111\u1ecba ph\u01b0\u01a1ng), ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh (n\u1ebfu c\u00f3) v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan.<strong style=\"color: #555555; font-size: 14.4px;\">\u00a0<\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong>T\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh: <\/strong>B\u1ed5 sung x\u00e1c nh\u1eadn th\u1eddi gian t\u1ea1m ng\u1eebng c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<strong style=\"color: #555555; font-size: 14.4px;\">\u00a0<\/strong><\/li>\n<li><strong>Doanh nghi\u1ec7p s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 (d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt): <\/strong>Y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin\/t\u00e0i li\u1ec7u ch\u1ee9ng minh t\u1ef7 l\u1ec7 lao \u0111\u1ed9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/li>\n<\/ul>\n<p>T\u1ea5t c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u ph\u1ea3i c\u00f3: V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb theo m\u1eabu v\u00e0 Quy\u1ebft \u0111\u1ecbnh\/ H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t.<\/p>\n<p><strong>4.2 Thay th\u1ebf h\u00e0ng lo\u1ea1t bi\u1ec3u m\u1eabu T\u1edd khai thu\u1ebf TNDN<\/strong><strong>\u00a0<\/strong><\/p>\n<p>H\u00e0ng lo\u1ea1t bi\u1ec3u m\u1eabu li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Th\u00f4ng t\u01b0 80\/2021\/TT-BTC \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 21\/2026\/TT-BTC:<\/p>\n<ul>\n<li>M\u1eabu s\u1ed1 02\/TNDN &#8211; T\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo t\u1eebng l\u1ea7n ph\u00e1t sinh)<\/li>\n<li>M\u1eabu s\u1ed1 05\/TNDN &#8211; T\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n).<\/li>\n<\/ul>\n<p><strong>4.3 Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp<\/strong><strong>\u00a0<\/strong><\/p>\n<p>Theo TT21, c\u00e1c h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n k\u00fd tr\u01b0\u1edbc 15 th\u00e1ng 12 n\u0103m 2025 c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i s\u1ebd ti\u1ebfp t\u1ee5c k\u00ea khai thu\u1ebf TNDN theo M\u1eabu 05\/TNDN (TT 80\/2021).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TH\u00d4NG T\u01af 21\/2026\/TT-BT\u0421 S\u1eecA \u0110\u1ed4I TH\u00d4NG T\u01af 80\/2021\/TT-BTC H\u01af\u1edaNG D\u1eaaN LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe 2019 V\u00c0 NGH\u1eca \u0110\u1ecaNH 126\/2020\/N\u0110-CP Ng\u00e0y 17 th\u00e1ng 3 n\u0103m 2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 21\/2026\/TT-BTC (\u201cTT21\u201d) nh\u1eb1m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung quan tr\u1ecdng trong Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4681,"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-4722","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\/4722","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=4722"}],"version-history":[{"count":1,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4722\/revisions"}],"predecessor-version":[{"id":4723,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4722\/revisions\/4723"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/4681"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=4722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=4722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=4722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}