{"id":6169,"date":"2026-07-28T11:27:37","date_gmt":"2026-07-28T11:27:37","guid":{"rendered":"https:\/\/prv.com.vn\/?p=6169"},"modified":"2026-07-28T11:27:37","modified_gmt":"2026-07-28T11:27:37","slug":"nghi-dinh-245-2026-nd-cp-ve-gia-han-thoi-han-nop-thue-va-tien-thue-dat-nam-2026","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/nghi-dinh-245-2026-nd-cp-ve-gia-han-thoi-han-nop-thue-va-tien-thue-dat-nam-2026\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP v\u1ec1 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u0103m 2026"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>NGH\u1eca \u0110\u1ecaNH 245\/2026\/N\u0110-CP V\u1ec0 GIA H\u1ea0N TH\u1edcI H\u1ea0N N\u1ed8P THU\u1ebe V\u00c0 TI\u1ec0N THU\u00ca \u0110\u1ea4T N\u0102M 2026<\/strong><\/h4>\n<p>Ng\u00e0y 27\/6\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026, quy \u0111\u1ecbnh v\u1ec1 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p 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 v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2026.<\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi <strong>doanh nghi\u1ec7p<\/strong> (bao g\u1ed3m chi nh\u00e1nh v\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c khai thu\u1ebf ri\u00eang v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp), <strong>t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh<\/strong> ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c ng\u00e0nh, l\u0129nh v\u1ef1c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh, c\u0169ng nh\u01b0 <strong>doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf<\/strong>, v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u00f3 ph\u00e1t sinh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) ho\u1eb7c ti\u1ec1n thu\u00ea \u0111\u1ea5t thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/p>\n<p><strong>\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/strong>, Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh vi\u1ec7c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0 sau:<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-6170\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/07\/11v.png\" alt=\"\" width=\"472\" height=\"422\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/11v.png 472w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/11v-300x268.png 300w\" sizes=\"(max-width: 472px) 100vw, 472px\" \/><\/p>\n<p style=\"color: red;\"><strong><u>* L\u01b0u \u00fd:<\/u><\/strong><\/p>\n<ul>\n<li>Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong nhi\u1ec1u ng\u00e0nh ngh\u1ec1 v\u1eabn \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu \u00edt nh\u1ea5t m\u1ed9t ng\u00e0nh ngh\u1ec1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP.<\/li>\n<li>Ch\u00ednh s\u00e1ch gia h\u1ea1n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng cho thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u. K\u1ebf to\u00e1n l\u00e0m vi\u1ec7c v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh th\u00f4ng th\u01b0\u1eddng.<\/li>\n<\/ul>\n<p><strong>Tr\u00ecnh t\u1ef1 <\/strong><strong>gia h\u1ea1n <\/strong><strong>v\u00e0 <\/strong><strong>l\u01b0u \u00fd khi \u00e1p d\u1ee5ng<\/strong><\/p>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n (qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u1ea3n gi\u1ea5y) \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp m\u1ed9t l\u1ea7n cho to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gia h\u1ea1n, ch\u1eadm nh\u1ea5t ng\u00e0y 02\/11\/2026. H\u1ed3 s\u01a1 n\u1ed9p sau th\u1eddi h\u1ea1n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c xem x\u00e9t gia h\u1ea1n.<\/li>\n<li>Kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p b\u1ed5 sung ph\u00e1t sinh t\u1eeb h\u1ed3 s\u01a1 khai b\u1ed5 sung v\u1eabn \u0111\u01b0\u1ee3c h\u01b0\u1edfng gia h\u1ea1n n\u1ebfu h\u1ed3 s\u01a1 khai b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p tr\u01b0\u1edbc th\u1eddi h\u1ea1n gia h\u1ea1n t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gia h\u1ea1n khi \u0111\u1ebfn h\u1ea1n; kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p trong th\u1eddi gian gia h\u1ea1n.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>NGH\u1eca \u0110\u1ecaNH 245\/2026\/N\u0110-CP V\u1ec0 GIA H\u1ea0N TH\u1edcI H\u1ea0N N\u1ed8P THU\u1ebe V\u00c0 TI\u1ec0N THU\u00ca \u0110\u1ea4T N\u0102M 2026 Ng\u00e0y 27\/6\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026, quy \u0111\u1ecbnh v\u1ec1 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p 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&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4504,"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-6169","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\/6169","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=6169"}],"version-history":[{"count":1,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6169\/revisions"}],"predecessor-version":[{"id":6173,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6169\/revisions\/6173"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/4504"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=6169"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=6169"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=6169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}