{"id":6129,"date":"2026-07-28T10:23:36","date_gmt":"2026-07-28T10:23:36","guid":{"rendered":"https:\/\/prv.com.vn\/?p=6129"},"modified":"2026-07-28T18:58:12","modified_gmt":"2026-07-28T18:58:12","slug":"nghi-dinh-252-2026-nd-cp-va-thong-tu-89-2026-tt-btc-khung-phap-ly-moi-ve-quan-ly-thue","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/nghi-dinh-252-2026-nd-cp-va-thong-tu-89-2026-tt-btc-khung-phap-ly-moi-ve-quan-ly-thue\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/n\u0111-cp v\u00e0 th\u00f4ng t\u01b0 89\/2026\/tt-btc \u2013 khung ph\u00e1p l\u00fd m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf"},"content":{"rendered":"<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-6228\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/07\/He-thong-van-ban-VN.png\" alt=\"\" width=\"1196\" height=\"670\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/He-thong-van-ban-VN.png 1196w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/He-thong-van-ban-VN-300x168.png 300w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/He-thong-van-ban-VN-1024x574.png 1024w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/He-thong-van-ban-VN-768x430.png 768w\" sizes=\"(max-width: 1196px) 100vw, 1196px\" \/><\/p>\n<p style=\"text-align: center; color: red;\"><strong>NGH\u1eca \u0110\u1ecaNH 252\/2026\/N\u0110-CP V\u00c0 TH\u00d4NG T\u01af 89\/2026\/TT-BTC \u2013 KHUNG PH\u00c1P L\u00dd M\u1edaI V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe<\/strong><\/p>\n<p>Ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP (N\u0110 252) quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, \u0111\u1ed3ng th\u1eddi B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 89\/2026\/TT-BTC (\u201cTT 89\u201d) h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 N\u0110 252.<\/p>\n<p>Hai v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026, thay th\u1ebf nhi\u1ec1u quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo \u0111\u1ecbnh h\u01b0\u1edbng s\u1ed1 h\u00f3a to\u00e0n di\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, chu\u1ea9n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd r\u1ee7i ro d\u1ef1a tr\u00ean d\u1eef li\u1ec7u.<\/p>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng thay \u0111\u1ed5i n\u1ed5i b\u1eadt doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/p>\n<p><strong>1. Chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh \u2014 Qu\u1ea3n l\u00fd thu\u1ebf ho\u00e0n to\u00e0n s\u1ed1 h\u00f3a<\/strong><\/p>\n<p>N\u0110 252 v\u00e0 TT 89 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n m\u1ea1nh sang m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u1edbi m\u1ed9t s\u1ed1 n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd:<\/p>\n<ul>\n<li>To\u00e0n b\u1ed9 quy tr\u00ecnh t\u1eeb \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ebfn khi\u1ebfu n\u1ea1i \u0111\u1ec1u th\u1ef1c hi\u1ec7n tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed <em>(Ch\u01b0\u01a1ng II TT 89\/2026)<\/em><\/li>\n<li>Ki\u1ec3m tra thu\u1ebf \u0111\u01b0\u1ee3c b\u1ed5 sung h\u00ecnh th\u1ee9c tr\u1ef1c tuy\u1ebfn, t\u1eeb xa tr\u00ean d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed; bi\u00ean b\u1ea3n v\u00e0 k\u1ebft lu\u1eadn k\u00fd \u0111i\u1ec7n t\u1eed <em>(\u0110i\u1ec1u 87\u201389 TT 89)<\/em><\/li>\n<li>N\u1ed9p thu\u1ebf theo M\u00e3 \u0111\u1ecbnh danh (ID): h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng b\u00f9 tr\u1eeb kho\u1ea3n n\u1ed9p th\u1eeba v\u1edbi kho\u1ea3n n\u1ee3 <em>(\u0110i\u1ec1u 36, \u0110i\u1ec1u 42 TT 89\/2026)<\/em><\/li>\n<li>Ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1ee9c tu\u00e2n th\u1ee7 (4 m\u1ee9c): tu\u00e2n th\u1ee7 t\u1ed1t \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean; kh\u00f4ng tu\u00e2n th\u1ee7 b\u1ecb gi\u00e1m s\u00e1t tr\u1ecdng \u0111i\u1ec3m <em>(\u0110i\u1ec1u 4 TT 89\/2026; \u0110i\u1ec1u 48 N\u0110 252\/2026).<\/em><\/li>\n<\/ul>\n<p><strong>2. Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd v\u00e0 k\u00ea khai thu\u1ebf (\u0110i\u1ec1u 6, 10, 12 N\u0110 252)<\/strong><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-6130\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/07\/1v.png\" alt=\"\" width=\"610\" height=\"327\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/1v.png 610w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/1v-300x161.png 300w\" sizes=\"(max-width: 610px) 100vw, 610px\" \/><\/p>\n<p><strong>3. T\u1ef7 gi\u00e1 khai thu\u1ebf (\u0110i\u1ec1u 14, N\u0110 252) <\/strong><\/p>\n<ul>\n<li>Thu\u1ebf TNDN b\u1ed5 sung (thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea5u GloBE): n\u1ebfu kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 chuy\u00ean ng\u00e0nh, d\u00f9ng t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc ng\u00e0y k\u00ea khai.<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed: t\u1ef7 gi\u00e1 thanh to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a giao d\u1ecbch; n\u1ed9p b\u1eb1ng VN\u0110 d\u00f9ng t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a Ng\u00e2n h\u00e0ng Th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<li>H\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u: d\u00f9ng t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf h\u1ea3i quan <em>(Hi\u1ec7n nay, t\u1ef7 gi\u00e1 n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n c\u1ee7a Vietcombank c\u00f4ng b\u1ed1 v\u00e0o ng\u00e0y Th\u1ee9 N\u0103m c\u1ee7a tu\u1ea7n tr\u01b0\u1edbc li\u1ec1n k\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt h\u1ea3i quan)<\/em><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-6133\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/07\/2v.png\" alt=\"\" width=\"796\" height=\"107\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/2v.png 796w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/2v-300x40.png 300w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/2v-768x103.png 768w\" sizes=\"(max-width: 796px) 100vw, 796px\" \/><\/p>\n<p><strong>4. S\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (\u201cTM\u0110T\u201d) n\u1ed9p thu\u1ebf thay ng\u01b0\u1eddi b\u00e1n (\u0110i\u1ec1u 43\u201344 N\u0110 252)<\/strong><\/p>\n<ul>\n<li>S\u00e0n c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng + thanh to\u00e1n (Shopee, Lazada, TikTok Shop&#8230;) b\u1eaft bu\u1ed9c kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cGTGT\u201d), TNCN ngay khi giao d\u1ecbch th\u00e0nh c\u00f4ng.<\/li>\n<li>N\u1ebfu s\u00e0n \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay \u0111\u1ea7y \u0111\u1ee7, ng\u01b0\u1eddi b\u00e1n kh\u00f4ng ph\u1ea3i t\u1ef1 k\u00ea khai l\u1ea1i ph\u1ea7n doanh thu \u0111\u00f3.<\/li>\n<li>Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i tr\u00ean s\u00e0n: s\u00e0n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay c\u1ea3 thu\u1ebf GTGT v\u00e0 TNDN.<\/li>\n<\/ul>\n<p><strong>5. T\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh do n\u1ee3 thu\u1ebf (\u0110i\u1ec1u 28 N\u0110 252)<\/strong><\/p>\n<ul>\n<li>N\u0110 252 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi:<\/li>\n<\/ul>\n<p>&#8211; C\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh n\u1ee3 thu\u1ebf t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean;<\/p>\n<p>&#8211; Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u1ee3 thu\u1ebf t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, khi kho\u1ea3n n\u1ee3 \u0111\u00e3 qu\u00e1 h\u1ea1n tr\u00ean 120 ng\u00e0y v\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf.<\/p>\n<ul>\n<li>Bi\u1ec7n ph\u00e1p n\u00e0y c\u0169ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c kh\u00f4i ph\u1ee5c ho\u1eb7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf sau khi c\u00f3 th\u00f4ng b\u00e1o kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd.<\/li>\n<li>Theo \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t t\u00ecnh tr\u1ea1ng n\u1ee3 thu\u1ebf \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh.<\/li>\n<\/ul>\n<p><strong>6. \u00c1p d\u1ee5ng th\u1ed1ng nh\u1ea5t khai thu\u1ebf TNCN theo qu\u00fd \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng (\u0110i\u1ec1u 22 TT 89)<\/strong><\/p>\n<ul>\n<li>TT 89 quy \u0111\u1ecbnh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n khai thu\u1ebf TNCN theo qu\u00fd, thay cho c\u01a1 ch\u1ebf tr\u01b0\u1edbc \u0111\u00e2y ch\u1ee7 y\u1ebfu khai theo th\u00e1ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n khai theo qu\u00fd).<\/li>\n<li>Quy \u0111\u1ecbnh n\u00e0y k\u1ebf th\u1eeba ch\u1ee7 tr\u01b0\u01a1ng c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 66.16\/NQ-CP v\u00e0 gi\u1ea3m t\u1ea7n su\u1ea5t k\u00ea khai cho doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-6136\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/07\/3v.png\" alt=\"\" width=\"782\" height=\"57\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/3v.png 782w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/3v-300x22.png 300w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/3v-768x56.png 768w\" sizes=\"(max-width: 782px) 100vw, 782px\" \/><\/p>\n<p><strong>7. Quy\u1ec1n h\u1ee7y h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf (Kho\u1ea3n 2 \u0110i\u1ec1u 47 TT 89)<\/strong><\/p>\n<ul>\n<li>TT 89 cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/li>\n<li>Ch\u1ee7 \u0111\u1ed9ng h\u1ee7y h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra;<\/li>\n<li>Sau khi h\u1ee7y h\u1ed3 s\u01a1, \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung \u0111\u1ec3 chuy\u1ec3n s\u1ed1 thu\u1ebf sang kh\u1ea5u tr\u1eeb k\u1ef3 sau n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/li>\n<\/ul>\n<p><strong>8. Ban h\u00e0nh h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 v\u00e0 bi\u1ec3u m\u1eabu khai thu\u1ebf m\u1edbi<\/strong><\/p>\n<ul>\n<li>TT 89 ch\u00ednh th\u1ee9c thay th\u1ebf h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1, t\u1edd khai v\u00e0 bi\u1ec3u m\u1eabu khai thu\u1ebf theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, \u0111\u1ed3ng th\u1eddi ban h\u00e0nh c\u00e1c bi\u1ec3u m\u1eabu m\u1edbi \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, thay th\u1ebf c\u00e1c m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 50\/2026\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 18\/2026\/TT-BTC.<\/li>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng c\u00e1c m\u1eabu theo quy \u0111\u1ecbnh c\u0169 <em>(thu\u1ebf GTGT th\u00e1ng 6, thu\u1ebf GTGT, thu\u1ebf TNCN qu\u00fd II\/2026,&#8230;)<\/em>; c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026 tr\u1edf \u0111i ph\u1ea3i \u00e1p d\u1ee5ng bi\u1ec3u m\u1eabu m\u1edbi <em>(thu\u1ebf GTGT th\u00e1ng 7, thu\u1ebf GTGT, thu\u1ebf TNCN qu\u00fd III\/2026,&#8230;).<\/em><\/li>\n<\/ul>\n<p><strong>9. Thay th\u1ebf v\u00e0 \u0111\u1ed3ng b\u1ed9 h\u00f3a h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/strong><\/p>\n<p>N\u0110 252 v\u00e0 TT 89 thi\u1ebft l\u1eadp khung ph\u00e1p l\u00fd m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1ed3ng th\u1eddi thay th\u1ebf v\u00e0 b\u00e3i b\u1ecf h\u00e0ng lo\u1ea1t v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>N\u0110 252 thay th\u1ebf 05 ngh\u1ecb \u0111\u1ecbnh (Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, 91\/2022\/N\u0110-CP, 49\/2025\/N\u0110-CP, 117\/2025\/N\u0110-CP v\u00e0 373\/2025\/N\u0110-CP)<\/li>\n<li>TT 89 b\u00e3i b\u1ecf 10 th\u00f4ng t\u01b0, bao g\u1ed3m Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u00e0 nhi\u1ec1u v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u (Th\u00f4ng t\u01b0 103\/2014\/TT-BTC), h\u1ed9 kinh doanh v\u00e0 bi\u1ec3u m\u1eabu khai thu\u1ebf.<\/li>\n<\/ul>\n<p>Thay v\u00ec ch\u1ec9 s\u1eeda \u0111\u1ed5i t\u1eebng ph\u1ea7n nh\u01b0 c\u00e1c giai \u0111o\u1ea1n tr\u01b0\u1edbc, N\u0110 252 v\u00e0 TT 89 thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi theo h\u01b0\u1edbng \u0111i\u1ec7n t\u1eed h\u00f3a, qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean d\u1eef li\u1ec7u v\u00e0 chu\u1ea9n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh. Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t quy tr\u00ecnh thu\u1ebf, c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>NGH\u1eca \u0110\u1ecaNH 252\/2026\/N\u0110-CP V\u00c0 TH\u00d4NG T\u01af 89\/2026\/TT-BTC \u2013 KHUNG PH\u00c1P L\u00dd M\u1edaI V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe Ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP (N\u0110 252) quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, \u0111\u1ed3ng th\u1eddi B\u1ed9 T\u00e0i&#8230;<\/p>\n","protected":false},"author":4,"featured_media":5699,"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-6129","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\/6129","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=6129"}],"version-history":[{"count":3,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6129\/revisions"}],"predecessor-version":[{"id":6302,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6129\/revisions\/6302"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/5699"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=6129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=6129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=6129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}