{"id":11833,"date":"2026-01-27T14:47:41","date_gmt":"2026-01-27T07:47:41","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11833"},"modified":"2026-01-27T14:47:41","modified_gmt":"2026-01-27T07:47:41","slug":"phan-nhom-nguoi-nop-thue-trong-quan-ly-thue-tu-ngay-01-7-2026","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/phan-nhom-nguoi-nop-thue-trong-quan-ly-thue-tu-ngay-01-7-2026\/","title":{"rendered":"PH\u00c2N NH\u00d3M NG\u01af\u1edcI N\u1ed8P THU\u1ebe TRONG QU\u1ea2N L\u00dd THU\u1ebe T\u1eea NG\u00c0Y 01\/7\/2026"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"990\" height=\"661\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/01\/image-1.png\" alt=\"\" class=\"wp-image-11834\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/01\/image-1.png 990w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/01\/image-1-300x200.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/01\/image-1-768x513.png 768w\" sizes=\"(max-width: 990px) 100vw, 990px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 (Lu\u1eadt s\u1ed1 108\/2025\/QH15) \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i kh\u00f3a XV, K\u1ef3 h\u1ecdp th\u1ee9 10 th\u00f4ng qua ng\u00e0y 10\/12\/2025. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 quy \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c lo\u1ea1i thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Theo \u0111\u00f3, vi\u1ec7c ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n<p>(i) C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 3 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf, ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c qu\u1ea3n l\u00fd; \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf, gi\u00e1m s\u00e1t th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, quy tr\u00ecnh nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u1ec1 thu\u1ebf, m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n<p>(ii) Ti\u00eau ch\u00ed ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m:<\/p>\n\n\n\n<ul>\n<li>&nbsp;Ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c, \u0111\u1eb7c th\u00f9, ph\u01b0\u01a1ng th\u1ee9c ho\u1ea1t \u0111\u1ed9ng;<\/li>\n\n\n\n<li>&nbsp;Lo\u1ea1i h\u00ecnh ph\u00e1p l\u00fd, c\u01a1 c\u1ea5u s\u1edf h\u1eefu;<\/li>\n\n\n\n<li>&nbsp;Quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng, quy m\u00f4 doanh thu, s\u1ed1 n\u1ed9p ng\u00e2n s\u00e1ch;<\/li>\n\n\n\n<li>&nbsp;M\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/li>\n\n\n\n<li>&nbsp;C\u00e1c ti\u00eau ch\u00ed kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n\n\n\n<p>Qu\u1ed1c h\u1ed9i giao B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u 3 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u1ec1 ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m:<\/p>\n\n\n\n<p>(i) T\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf;<\/p>\n\n\n\n<p>(ii) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf;<\/p>\n\n\n\n<p>(iii) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf;<\/p>\n\n\n\n<p>(iv) T\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n\n\n\n<p>(v) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n\n\n\n<p>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/07\/2026, tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2026. <\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/11xrGfK9-nzIVLSfmo_sZT7IK03pcU_2h\/view?usp=sharing\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/em><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 (Lu\u1eadt s\u1ed1 108\/2025\/QH15) \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i kh\u00f3a XV, K\u1ef3 h\u1ecdp th\u1ee9 10 th\u00f4ng qua ng\u00e0y 10\/12\/2025. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 quy \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c lo\u1ea1i thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Theo \u0111\u00f3, vi\u1ec7c ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11834,"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\/11833"}],"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=11833"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11833\/revisions"}],"predecessor-version":[{"id":11835,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11833\/revisions\/11835"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11834"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}