{"id":11868,"date":"2026-02-05T16:06:22","date_gmt":"2026-02-05T09:06:22","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11868"},"modified":"2026-02-05T16:06:22","modified_gmt":"2026-02-05T09:06:22","slug":"bai-bo-mot-dieu-kien-hoan-thue-gia-tri-gia-tang-tu-01-01-2026","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/bai-bo-mot-dieu-kien-hoan-thue-gia-tri-gia-tang-tu-01-01-2026\/","title":{"rendered":"B\u00c3I B\u1ece M\u1ed8T \u0110I\u1ec0U KI\u1ec6N HO\u00c0N THU\u1ebe GIA TR\u1eca GIA T\u0102NG T\u1eea 01\/01\/2026"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"964\" height=\"548\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/02\/image.png\" alt=\"\" class=\"wp-image-11869\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/02\/image.png 964w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/02\/image-300x171.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/02\/image-768x437.png 768w\" sizes=\"(max-width: 964px) 100vw, 964px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP ng\u00e0y 31\/12\/2025 s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n\n\n\n<p>C\u1ee5 th\u1ec3,&nbsp;Ngh\u1ecb \u0111\u1ecbnh&nbsp;<a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/tim-van-ban.aspx?keyword=359%2f2025%2fN%c4%90-CP&amp;area=2&amp;type=0&amp;lan=1&amp;match=False&amp;sort=2&amp;vc=True\" target=\"_blank\" rel=\"noreferrer noopener\">359\/2025\/N\u0110-CP<\/a>&nbsp;b\u00e3i b\u1ecf kho\u1ea3n 3 \u0110i\u1ec1u 37 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 39&nbsp;Ngh\u1ecb \u0111\u1ecbnh&nbsp;<a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/tim-van-ban.aspx?keyword=181%2f2025%2fN%c4%90-CP+.&amp;area=2&amp;type=0&amp;lan=1&amp;match=False&amp;sort=2&amp;vc=True\" target=\"_blank\" rel=\"noreferrer noopener\">181\/2025\/N\u0110-CP.<\/a>&nbsp;Trong \u0111\u00f3, kho\u1ea3n 3 \u0110i\u1ec1u 37&nbsp;Ngh\u1ecb \u0111\u1ecbnh&nbsp;<a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/tim-van-ban.aspx?keyword=181%2f2025%2fN%c4%90-CP&amp;area=2&amp;type=0&amp;lan=1&amp;match=False&amp;sort=2&amp;vc=True\" target=\"_blank\" rel=\"noreferrer noopener\">181\/2025\/N\u0110-CP<\/a>&nbsp;quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi c\u01a1 s\u1edf kinh doanh v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t cho c\u01a1 s\u1edf kinh doanh \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n<ul>\n<li>T\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 s\u1edf kinh doanh n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh v\u00e0 kh\u00f4ng c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf;<\/li>\n\n\n\n<li>C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 s\u1edf kinh doanh n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 x\u1eed l\u00fd c\u1ee7a h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh;<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi b\u00e1n ch\u01b0a n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf) ho\u1eb7c c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf th\u00ec c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf ng\u01b0\u1eddi b\u00e1n ch\u01b0a n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<\/ul>\n\n\n\n<p>C\u01a1 s\u1edf kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>\u00a0\u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ti\u1ebfp nh\u1eadn tr\u01b0\u1edbc ng\u00e0y 01\/01\/2026 nh\u01b0ng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ch\u01b0a ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec kh\u00f4ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t cho c\u01a1 s\u1edf kinh doanh \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf. <\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1DS-z6PYywqAZPddPbdoH1m0Ts7fvKicw\/view?usp=drive_link\" target=\"_blank\" rel=\"noopener\"><strong><em>Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP<\/em><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP ng\u00e0y 31\/12\/2025 s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u1ee5 th\u1ec3,&nbsp;Ngh\u1ecb \u0111\u1ecbnh&nbsp;359\/2025\/N\u0110-CP&nbsp;b\u00e3i b\u1ecf kho\u1ea3n 3 \u0110i\u1ec1u 37 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 39&nbsp;Ngh\u1ecb \u0111\u1ecbnh&nbsp;181\/2025\/N\u0110-CP.&nbsp;Trong \u0111\u00f3, kho\u1ea3n 3 \u0110i\u1ec1u 37&nbsp;Ngh\u1ecb \u0111\u1ecbnh&nbsp;181\/2025\/N\u0110-CP&nbsp;quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi c\u01a1 s\u1edf kinh [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11869,"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\/11868"}],"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=11868"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11868\/revisions"}],"predecessor-version":[{"id":11870,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11868\/revisions\/11870"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11869"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}