{"id":12048,"date":"2026-08-25T16:11:56","date_gmt":"2026-08-25T09:11:56","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=12048"},"modified":"2026-08-25T16:11:58","modified_gmt":"2026-08-25T09:11:58","slug":"cac-truong-hop-co-quan-quan-ly-thue-cong-khai-thong-tin-ve-nguoi-nop-thue-tu-01-7-2026","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/cac-truong-hop-co-quan-quan-ly-thue-cong-khai-thong-tin-ve-nguoi-nop-thue-tu-01-7-2026\/","title":{"rendered":"C\u00c1C TR\u01af\u1edcNG H\u1ee2P C\u01a0 QUAN QU\u1ea2N L\u00dd THU\u1ebe C\u00d4NG KHAI TH\u00d4NG TIN V\u1ec0 NG\u01af\u1edcI N\u1ed8P THU\u1ebe T\u1eea 01\/7\/2026"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"975\" height=\"625\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/08\/image-2.png\" alt=\"\" class=\"wp-image-12049\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/08\/image-2.png 975w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/08\/image-2-300x192.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/08\/image-2-768x492.png 768w\" sizes=\"(max-width: 975px) 100vw, 975px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ng\u00e0y 30\/06\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2026.<\/p>\n\n\n\n<p>1. <strong>C\u00e1c tr\u01b0\u1eddng<\/strong> <strong>h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f4ng khai th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/strong><\/p>\n\n\n\n<p>(i) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 7\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025,\u00a0c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ch\u00e2y \u1ef3 kh\u00f4ng n\u1ed9p ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00fang th\u1eddi h\u1ea1n;<\/li>\n\n\n\n<li>Qu\u00e1 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ho\u1eb7c h\u1ebft th\u1eddi h\u1ea1n ch\u1ea5p h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi b\u1ea3o l\u00e3nh kh\u00f4ng t\u1ef1 nguy\u1ec7n ch\u1ea5p h\u00e0nh;<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c;<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt: t\u1eeb ch\u1ed1i kh\u00f4ng cung c\u1ea5p th\u00f4ng tin t\u00e0i li\u1ec7u cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra v\u00e0 c\u00e1c y\u00eau c\u1ea7u kh\u00e1c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; kh\u00f4ng th\u1ef1c hi\u1ec7n y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 r\u1ee7i ro h\u00f3a \u0111\u01a1n theo c\u1ea3nh b\u00e1o t\u1eeb h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf; ch\u1ed1ng, ng\u0103n c\u1ea3n c\u00f4ng ch\u1ee9c thu\u1ebf, c\u00f4ng ch\u1ee9c h\u1ea3i quan thi h\u00e0nh c\u00f4ng v\u1ee5; c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng ch\u1ea5p h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 c\u00f3 h\u00e0nh vi ph\u00e1t t\u00e1n t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n\n\n\n<p>(ii) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng kinh doanh;<\/p>\n\n\n\n<p>(iii) C\u00e1c th\u00f4ng tin kh\u00e1c \u0111\u01b0\u1ee3c c\u00f4ng khai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<p>2. <strong>N\u1ed9i dung th\u00f4ng tin c\u00f4ng khai g\u1ed3m:<\/strong><\/p>\n\n\n\n<ul>\n<li>M\u00e3 s\u1ed1 thu\u1ebf<\/li>\n\n\n\n<li>T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/li>\n\n\n\n<li>\u0110\u1ecba ch\u1ec9<\/li>\n\n\n\n<li>L\u00fd do c\u00f4ng khai.<\/li>\n<\/ul>\n\n\n\n<p>T\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 th\u1ec3 c\u00f4ng khai ch\u1ec9 ti\u1ebft th\u00eam m\u1ed9t s\u1ed1 th\u00f4ng tin c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.&nbsp;<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, c\u0103n c\u1ee9 d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 th\u00f4ng tin do c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cung c\u1ea5p, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c c\u00f4ng khai th\u00f4ng tin v\u1ec1 ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean, th\u00e0nh vi\u00ean h\u1ee3p danh, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, c\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh bao g\u1ed3m: h\u1ecd v\u00e0 t\u00ean v\u00e0 04 k\u00fd t\u1ef1 cu\u1ed1i c\u1ee7a s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n (s\u1ed1 c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c s\u1ed1 h\u1ed9 chi\u1ebfu) v\u00e0 che, m\u00e3 h\u00f3a c\u00e1c k\u00fd t\u1ef1 c\u00f2n l\u1ea1i.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1xcYZafvdT0Gv9wMFg3wPo3h0EdlSqucN\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 30\/06\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2026. 1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f4ng khai th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":12049,"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\/12048"}],"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=12048"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/12048\/revisions"}],"predecessor-version":[{"id":12050,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/12048\/revisions\/12050"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/12049"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=12048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=12048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=12048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}