{"id":6174,"date":"2026-07-28T11:33:39","date_gmt":"2026-07-28T11:33:39","guid":{"rendered":"https:\/\/prv.com.vn\/?p=6174"},"modified":"2026-07-28T11:33:39","modified_gmt":"2026-07-28T11:33:39","slug":"thong-tu-90-2026-tt-btc-quy-dinh-ve-dang-ky-thue","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/thong-tu-90-2026-tt-btc-quy-dinh-ve-dang-ky-thue\/","title":{"rendered":"Th\u00f4ng t\u01b0 90\/2026\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>TH\u00d4NG T\u01af 90\/2026\/TT-BTC QUY \u0110\u1ecaNH V\u1ec0 \u0110\u0102NG K\u00dd THU\u1ebe<\/strong><\/h4>\n<p>Ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 90\/2026\/TT-BTC (\u201cTT 90\u201d) quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf thay th\u1ebf th\u00f4ng t\u01b0 86\/2024\/TT-BTC. Th\u00f4ng t\u01b0 90\/2026\/TT-BTC quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c \u0111i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c giao t\u1ea1i Lu\u1eadt s\u1ed1 108\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP. TT 90 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026, b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi li\u00ean quan \u0111\u1ebfn n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 qu\u1ea3n l\u00fd \u0111\u01a1n nh\u1ea5t M\u00e3 s\u1ed1 thu\u1ebf (\u201cMST\u201d).<\/p>\n<p><strong>1. C\u1ea5p MST th\u1ed1ng nh\u1ea5t<\/strong><\/p>\n<ul>\n<li>M\u1ed7i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p 01 MST duy nh\u1ea5t (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p MST n\u1ed9p thay theo quy \u0111\u1ecbnh \u0111\u1eb7c th\u00f9).<\/li>\n<li>Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c c\u1ea5p MST \u0111\u1ec3 \u0111\u0103ng k\u00fd; khi ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ti\u1ebfp t\u1ee5c d\u00f9ng MST n\u00e0y, kh\u00f4ng c\u1ea7n \u0111\u0103ng k\u00fd m\u1edbi.<\/li>\n<li>Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf TNDN b\u1ed5 sung (thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u): \u0111\u01b0\u1ee3c c\u1ea5p MST 10 ch\u1eef s\u1ed1.<\/li>\n<\/ul>\n<p><strong>2. Ch\u1ee7 s\u00e0n TM\u0110T \u2014 C\u1ea5p MST ri\u00eang \u0111\u1ec3 n\u1ed9p thay<\/strong><\/p>\n<ul>\n<li>Ch\u1ee7 s\u00e0n TM\u0110T\/n\u1ec1n t\u1ea3ng s\u1ed1 trong n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng v\u00e0 thanh to\u00e1n tr\u1ef1c tuy\u1ebfn: \u0111\u0103ng k\u00fd MST ri\u00eang ph\u1ee5c v\u1ee5 khai v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/li>\n<li>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng v\u00e0 thanh to\u00e1n: \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>TH\u00d4NG T\u01af 90\/2026\/TT-BTC QUY \u0110\u1ecaNH V\u1ec0 \u0110\u0102NG K\u00dd THU\u1ebe Ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 90\/2026\/TT-BTC (\u201cTT 90\u201d) quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf thay th\u1ebf th\u00f4ng t\u01b0 86\/2024\/TT-BTC. Th\u00f4ng t\u01b0 90\/2026\/TT-BTC quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c \u0111i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c giao t\u1ea1i Lu\u1eadt s\u1ed1 108\/2025\/QH15 v\u00e0&#8230;<\/p>\n","protected":false},"author":4,"featured_media":5687,"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-6174","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\/6174","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=6174"}],"version-history":[{"count":1,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6174\/revisions"}],"predecessor-version":[{"id":6175,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6174\/revisions\/6175"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/5687"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=6174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=6174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=6174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}