{"id":11766,"date":"2025-12-26T14:00:24","date_gmt":"2025-12-26T07:00:24","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11766"},"modified":"2025-12-26T14:45:29","modified_gmt":"2025-12-26T07:45:29","slug":"bat-dau-tu-ngay-01-01-2026-dam-bao-ho-kinh-doanhap-dung-phuong-phap-tu-khai-tu-nop-thue","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/bat-dau-tu-ngay-01-01-2026-dam-bao-ho-kinh-doanhap-dung-phuong-phap-tu-khai-tu-nop-thue\/","title":{"rendered":"B\u1eaeT \u0110\u1ea6U T\u1eea NG\u00c0Y 01\/01\/2026, \u0110\u1ea2M B\u1ea2O H\u1ed8 KINH DOANH \u00c1P D\u1ee4NG PH\u01af\u01a0NG PH\u00c1P T\u1ef0 KHAI, T\u1ef0 N\u1ed8P THU\u1ebe"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"982\" height=\"672\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/12\/image.png\" alt=\"\" class=\"wp-image-11767\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/12\/image.png 982w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/12\/image-300x205.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/12\/image-768x526.png 768w\" sizes=\"(max-width: 982px) 100vw, 982px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ng\u00e0y 31\/10\/2025, C\u1ee5c Thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 3352\/Q\u0110-CT v\u1ec1 K\u1ebf ho\u1ea1ch &#8220;60 ng\u00e0y cao \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh t\u1eeb thu\u1ebf kho\u00e1n sang k\u00ea khai \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh&#8221;. Theo \u0111\u00f3, m\u1ee5c ti\u00eau c\u1ee7a K\u1ebf ho\u1ea1ch &#8220;60 ng\u00e0y cao \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh t\u1eeb thu\u1ebf kho\u00e1n sang k\u00ea khai \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh&#8221; t\u1eeb ng\u00e0y 01\/11\/2025 \u0111\u1ebfn 30\/12\/2025 g\u1ed3m:<\/p>\n\n\n\n<ul>\n<li>Th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i th\u1ef1c ch\u1ea5t m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf t\u1eeb ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n sang k\u00ea khai \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019; Ngh\u1ecb quy\u1ebft 68-NQ\/TW n\u0103m 2025, Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt kh\u00e1c;<\/li>\n\n\n\n<li>Tuy\u00ean truy\u1ec1n h\u1ed7 tr\u1ee3 \u0111\u1ec3 c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kho\u00e1n hi\u1ec3u bi\u1ebft v\u00e0 t\u1ef1 gi\u00e1c chuy\u1ec3n \u0111\u1ed5i sang h\u1ed9 k\u00ea khai, ho\u1eb7c chuy\u1ec3n l\u00ean doanh nghi\u1ec7p;<\/li>\n\n\n\n<li>T\u0103ng c\u01b0\u1eddng tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n, minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng trong vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh; h\u00ecnh th\u00e0nh th\u00f3i quen ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf;<\/li>\n\n\n\n<li>Ho\u00e0n thi\u1ec7n h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u v\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd \u0111i\u1ec7n t\u1eed, k\u1ebft n\u1ed1i \u0111\u1ed3ng b\u1ed9 gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ea3m b\u1ea3o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, k\u00ea khai, n\u1ed9p thu\u1ebf \u201c1 ch\u1ea1m\u201d;<\/li>\n\n\n\n<li>Tri\u1ec3n khai k\u1ecbp th\u1eddi, th\u1ed1ng nh\u1ea5t tr\u00ean to\u00e0n qu\u1ed1c theo tinh th\u1ea7n \u0110\u1ec1 \u00e1n \u201cChuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh khi x\u00f3a b\u1ecf thu\u1ebf kho\u00e1n\u201d ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh 3389\/Q\u0110-BTC n\u0103m 2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n\n\n\n<p>\u0110\u1ed3ng th\u1eddi, ch\u1ec9 ti\u00eau c\u1ee7a K\u1ebf ho\u1ea1ch &#8220;60 ng\u00e0y cao \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh t\u1eeb thu\u1ebf kho\u00e1n sang k\u00ea khai \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh&#8221; l\u00e0:<\/p>\n\n\n\n<ul>\n<li>C\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c b\u1ed5 sung ho\u1eb7c ban h\u00e0nh m\u1edbi theo \u0111\u00fang k\u1ebf ho\u1ea1ch.<\/li>\n\n\n\n<li>\u0110\u1ea3m b\u1ea3o h\u1ed9 kinh doanh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u1ef1 khai, t\u1ef1 n\u1ed9p thu\u1ebf t\u1eeb ng\u00e0y 01\/01\/2026.<\/li>\n\n\n\n<li>\u0110\u1ea3m b\u1ea3o 100% h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c ti\u1ebfp c\u1eadn th\u00f4ng tin v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb c\u01a1 quan thu\u1ebf v\u1ec1 n\u1ed9i dung chuy\u1ec3n \u0111\u1ed5i t\u1eeb ph\u01b0\u01a1ng th\u1ee9c thu\u1ebf kho\u00e1n sang ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai, v\u00e0 chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh th\u00e0nh doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>\u0110\u1ea3m b\u1ea3o 100% c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng.<\/li>\n\n\n\n<li>\u0110\u1ea3m b\u1ea3o 100% h\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch thu\u1eadn l\u1ee3i, d\u1ec5 d\u00e0ng.<\/li>\n\n\n\n<li>X\u1eed l\u00fd k\u1ecbp th\u1eddi, gi\u1ea3i \u0111\u00e1p 100% v\u01b0\u1edbng m\u1eafc c\u1ee7a H\u1ed9 kinh doanh trong 24h.<\/li>\n\n\n\n<li>Giao ch\u1ec9 ti\u00eau h\u1ed9 kho\u00e1n c\u1ea7n chuy\u1ec3n \u0111\u1ed5i, tri\u1ec3n khai s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, r\u00e0 so\u00e1t d\u1eef li\u1ec7u c\u00e1c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1.<\/li>\n<\/ul>\n\n\n\n<p>Quy\u1ebft \u0111\u1ecbnh 3352\/Q\u0110-CT c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 31\/10\/2025.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1cosqefVZzQfE9UQrvMceuoBPASJBWayb\/view?usp=drive_link\" target=\"_blank\" rel=\"noopener\"><strong><em>Quy\u1ebft \u0111\u1ecbnh 3352\/Q\u0110-CT<\/em><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 31\/10\/2025, C\u1ee5c Thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 3352\/Q\u0110-CT v\u1ec1 K\u1ebf ho\u1ea1ch &#8220;60 ng\u00e0y cao \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh t\u1eeb thu\u1ebf kho\u00e1n sang k\u00ea khai \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh&#8221;. Theo \u0111\u00f3, m\u1ee5c ti\u00eau c\u1ee7a K\u1ebf ho\u1ea1ch &#8220;60 ng\u00e0y cao \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh t\u1eeb thu\u1ebf kho\u00e1n sang k\u00ea khai \u0111\u1ed1i v\u1edbi h\u1ed9 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11767,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11766"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=11766"}],"version-history":[{"count":2,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11766\/revisions"}],"predecessor-version":[{"id":11769,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11766\/revisions\/11769"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11767"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}