{"id":11902,"date":"2026-03-25T17:23:34","date_gmt":"2026-03-25T10:23:34","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11902"},"modified":"2026-03-25T17:23:34","modified_gmt":"2026-03-25T10:23:34","slug":"da-co-thong-tu-18-2026-tt-btc-ve-ho-so-thu-tuc-quan-ly-thue-doi-voi-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/da-co-thong-tu-18-2026-tt-btc-ve-ho-so-thu-tuc-quan-ly-thue-doi-voi-ho-kinh-doanh\/","title":{"rendered":"\u0110\u00c3 C\u00d3 TH\u00d4NG T\u01af 18\/2026\/TT-BTC V\u1ec0 H\u1ed2 S\u01a0, TH\u1ee6 T\u1ee4C QU\u1ea2N L\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI H\u1ed8 KINH DOANH"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"975\" height=\"650\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/03\/image-2.png\" alt=\"\" class=\"wp-image-11903\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/03\/image-2.png 975w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/03\/image-2-300x200.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/03\/image-2-768x512.png 768w\" sizes=\"(max-width: 975px) 100vw, 975px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Th\u00f4ng t\u01b0 18\/2026\/TT-BTC c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0 hi\u1ec7u l\u1ef1c ng\u00e0y 05\/3\/2026.<\/p>\n\n\n\n<p>Th\u00f4ng t\u01b0 18\/2026\/TT-BTC quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o doanh thu, k\u00ea khai thu\u1ebf, n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf, th\u00f4ng b\u00e1o \u0111\u1ecba \u0111i\u1ec3m kinh doanh, t\u1ea1m ng\u1eebng, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 13 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, \u0110i\u1ec1u 8, \u0110i\u1ec1u 11, \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP ng\u00e0y 05\/3\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/p>\n\n\n\n<p>Th\u00f4ng t\u01b0 18\/2026\/TT-BTC \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n\n\n\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/li>\n\n\n\n<li>C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 c\u00f4ng ch\u1ee9c thu\u1ebf.<\/li>\n\n\n\n<li>C\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/li>\n<\/ul>\n\n\n\n<p>V\u1ec1 th\u00f4ng b\u00e1o \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 18\/2026\/TT-BTC quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<ul>\n<li>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m kinh doanh, thay \u0111\u1ed5i th\u00f4ng tin, t\u1ea1m ng\u1eebng kinh doanh, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ee5 s\u1edf kinh doanh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 4 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP theo M\u1eabu s\u1ed1 01\/TB-\u0110\u0110KD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n\n\n\n<li>C\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft theo M\u1eabu s\u1ed1 02\/TB- \u0110\u0110KD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 18\/2026\/TT-BTC.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1FDoS7rwOb8sPFNpyPPmvb-gSz_X3idVh\/view?usp=drive_link\" target=\"_blank\" rel=\"noopener\"><strong><em>Th\u00f4ng t\u01b0 18\/2026\/TT-BTC<\/em><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 18\/2026\/TT-BTC c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0 hi\u1ec7u l\u1ef1c ng\u00e0y 05\/3\/2026. Th\u00f4ng t\u01b0 18\/2026\/TT-BTC quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o doanh thu, k\u00ea khai thu\u1ebf, [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11903,"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\/11902"}],"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=11902"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11902\/revisions"}],"predecessor-version":[{"id":11904,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11902\/revisions\/11904"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11903"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11902"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11902"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}