{"id":2243,"date":"2026-02-10T10:10:14","date_gmt":"2026-02-10T03:10:14","guid":{"rendered":"https:\/\/giaychungnhandautu.man.net.vn\/?p=2243"},"modified":"2026-02-10T10:10:58","modified_gmt":"2026-02-10T03:10:58","slug":"chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep","status":"publish","type":"post","link":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/","title":{"rendered":"\u307e\u3060\u4e8b\u696d\u3092\u958b\u59cb\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u4e8b\u696d\u8a31\u53ef\u8a3c\u3092\u8fd4\u5374\u3059\u308b\u3068\u304d\u306b\u306f\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"color: #000000;\">\u4e8b\u696d\u767b\u9332\u306f\u3057\u305f\u3082\u306e\u306e\u5b9f\u969b\u306b\u306f\u4e8b\u696d\u3092\u904b\u55b6\u305b\u305a\u3001\u89e3\u6563\u6642\u306b\u4e88\u671f\u305b\u306c\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u591a\u984d\u306e\u7f70\u91d1\u306b\u76f4\u9762\u3059\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u30e9\u30e0\u30c9\u30f3\u7701\u306e\u30c8\u30e9\u30f3\u30fb\u30af\u30a2\u30f3\u30fb\u30d5\u30aa\u30f3\u6c0f\u306e\u5b9f\u4f8b\u3092\u5206\u6790\u3057\u3001\u7a0e\u6cd5\u767b\u9332\u7fa9\u52d9\u30682026\u5e74\u306e\u6700\u65b0\u306e\u7f70\u5247\u898f\u5b9a\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u4eba\u3005\u304c\u4e0d\u5fc5\u8981\u306a\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u4e00\u52a9\u3068\u3057\u307e\u3059\u3002.<\/span><\/p>\n<figure id=\"attachment_2245\" aria-describedby=\"caption-attachment-2245\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-2245 size-full\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Thu-tuc-cham-dut-hieu-luc-ma-so-thue-ho-kinh-doanh-nam-2026.jpg\" alt=\"Thu\u0309 tu\u0323c cha\u0302\u0301m du\u031b\u0301t hie\u0323\u0302u lu\u031b\u0323c ma\u0303 so\u0302\u0301 thue\u0302\u0301 ho\u0323\u0302 kinh doanh na\u0306m 2026\" width=\"800\" height=\"500\" srcset=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Thu-tuc-cham-dut-hieu-luc-ma-so-thue-ho-kinh-doanh-nam-2026.jpg 800w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Thu-tuc-cham-dut-hieu-luc-ma-so-thue-ho-kinh-doanh-nam-2026-300x188.jpg 300w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Thu-tuc-cham-dut-hieu-luc-ma-so-thue-ho-kinh-doanh-nam-2026-768x480.jpg 768w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Thu-tuc-cham-dut-hieu-luc-ma-so-thue-ho-kinh-doanh-nam-2026-18x12.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-2245\" class=\"wp-caption-text\">2026\u5e74\u306b\u304a\u3051\u308b\u5bb6\u4e8b\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u8005\u756a\u53f7\u306e\u5ec3\u6b62\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u3002<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Rui_ro_phap_ly_khi_bo_quen_nghia_vu_dang_ky_thue\" >\u7a0e\u52d9\u767b\u9332\u7fa9\u52d9\u3092\u6020\u3063\u305f\u5834\u5408\u306e\u6cd5\u7684\u30ea\u30b9\u30af\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Quy_dinh_ve_thoi_han_va_xu_phat_vi_pham_hanh_chinh_thue\" >\u884c\u653f\u4e0a\u306e\u7a0e\u52d9\u9055\u53cd\u306b\u5bfe\u3059\u308b\u671f\u9650\u3084\u7f70\u5247\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Dieu_kien_de_duoc_mien_giam_tien_phat_do_bat_kha_khang\" >\u4e0d\u53ef\u6297\u529b\u306b\u3088\u308b\u7f70\u91d1\u306e\u514d\u9664\u307e\u305f\u306f\u6e1b\u984d\u306e\u6761\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Quy_trinh_cham_dut_hoat_dong_va_hoan_tat_nghia_vu_thue\" >\u4e8b\u696d\u3092\u505c\u6b62\u3057\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >MAN\uff08\u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u9023\u7d61\u5148<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_khi_bo_quen_nghia_vu_dang_ky_thue\"><\/span><span style=\"color: #000000;\">\u7a0e\u52d9\u767b\u9332\u7fa9\u52d9\u3092\u6020\u3063\u305f\u5834\u5408\u306e\u6cd5\u7684\u30ea\u30b9\u30af\u3002<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">\u4e8b\u696d\u767b\u9332\u8a3c\u3092\u53d7\u3051\u53d6\u3063\u305f\u5f8c\u3001\u591a\u304f\u306e\u500b\u4eba\u306f\u3001\u5b9f\u969b\u306b\u4e8b\u696d\u3092\u958b\u59cb\u3057\u3066\u3044\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u53ce\u76ca\u3092\u4e0a\u3052\u3066\u3044\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u7a0e\u52d9\u624b\u7d9a\u304d\u306f\u4e0d\u8981\u3060\u3068\u8003\u3048\u3001\u5b89\u5fc3\u3057\u3066\u3057\u307e\u3044\u304c\u3061\u3067\u3059\u3002\u3057\u304b\u3057\u30012019\u5e74\u7a0e\u52d9\u7ba1\u7406\u6cd5\u7b2c30\u6761\u306b\u3088\u308c\u3070\u3001\u7d0d\u7a0e\u8005\u306f\u751f\u7523\u6d3b\u52d5\u3084\u4e8b\u696d\u6d3b\u52d5\u3092\u958b\u59cb\u3059\u308b\u524d\u3001\u3042\u308b\u3044\u306f\u4e8b\u696d\u8a31\u53ef\u8a3c\u3092\u53d6\u5f97\u3057\u305f\u76f4\u5f8c\u306b\u3001\u7a0e\u52d9\u767b\u9332\u3092\u884c\u3044\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u306e\u767a\u884c\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u30e9\u30e0\u30c9\u30f3\u7701\u5728\u4f4f\u306e\u30c8\u30e9\u30f3\u30fb\u30af\u30a2\u30f3\u30fb\u30d5\u30aa\u30f3\u6c0f\u306e\u30b1\u30fc\u30b9\u306f\u5178\u578b\u7684\u306a\u4f8b\u3067\u3059\u3002\u5f7c\u306f2020\u5e749\u67086\u65e5\u306b\u4e8b\u696d\u3092\u767b\u9332\u3057\u307e\u3057\u305f\u304c\u3001\u7d4c\u6e08\u7684\u306a\u56f0\u96e3\u306e\u305f\u3081\u3001\u5b9f\u969b\u306b\u306f\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u30022026\u5e74\u521d\u982d\u3001\u5f53\u5c40\u306b\u55b6\u696d\u8a31\u53ef\u8a3c\u3092\u8fd4\u7d0d\u3057\u305f\u969b\u30012020\u5e74\u304b\u3089\u73fe\u5728\u307e\u3067\u306e\u7a0e\u91d1\u3092\u7533\u544a\u3057\u3001\u884c\u653f\u7f70\u91d1\u3092\u652f\u6255\u3044\u3001\u3055\u3089\u306b\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3068\u3044\u3046\u77e5\u3089\u305b\u3092\u53d7\u3051\u3001\u6115\u7136\u3068\u3057\u307e\u3057\u305f\u3002\u95a2\u4fc2\u8005\u306b\u3088\u308b\u3068\u2026 <span style=\"color: #ff6600;\"><a style=\"color: #ff6600;\" title=\"\u30cc\u30eb\" href=\"https:\/\/www.luatvietnam.net\/vn\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue-khi-tra-giay-phep-gdpl45935.html\" target=\"_blank\" rel=\"noopener\">\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b<\/a><\/span>, \u5b9a\u3081\u3089\u308c\u305f\u671f\u9650\u5185\u306b\u7d0d\u7a0e\u8005\u756a\u53f7\u3092\u767b\u9332\u3057\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u904e\u53bb 5 \u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u7a0e\u91d1\u306e\u8ca0\u50b5\u304c\u7d2f\u7a4d\u3057\u307e\u3057\u305f\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_thoi_han_va_xu_phat_vi_pham_hanh_chinh_thue\"><\/span><span style=\"color: #000000;\">\u884c\u653f\u4e0a\u306e\u7a0e\u52d9\u9055\u53cd\u306b\u5bfe\u3059\u308b\u671f\u9650\u3084\u7f70\u5247\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3002<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">2019\u5e74\u7a0e\u52d9\u7ba1\u7406\u6cd5\u7b2c33\u6761\u7b2c2\u9805\u306b\u57fa\u3065\u304d\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u76f4\u63a5\u767b\u9332\u3059\u308b\u7d0d\u7a0e\u8005\u306e\u5834\u5408\u3001\u767b\u9332\u671f\u9650\u306f\u4e8b\u696d\u767b\u9332\u8a3c\u660e\u66f8\u306e\u767a\u884c\u65e5\u304b\u308910\u55b6\u696d\u65e5\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u9045\u5ef6\u306f\u30012025\u5e74\u672b\u306b\u767a\u52b9\u3057\u305f\u653f\u4ee4125\/2020\/ND-CP\u53f7\u304a\u3088\u3073\u653f\u4ee4310\/2025\/ND-CP\u53f7\u306b\u57fa\u3065\u304d\u3001\u53b3\u91cd\u306b\u7f70\u305b\u3089\u308c\u307e\u3059\u3002.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u4e8b\u696d\u6240\u304c\u898f\u5b9a\u306e\u671f\u9650\u3067\u3042\u308b91\u65e5\u4ee5\u4e0a\u7d4c\u904e\u3057\u305f\u5f8c\u306b\u7d0d\u7a0e\u7533\u544a\u3092\u884c\u3063\u305f\u5834\u5408\u3001600\u4e07\u30c9\u30f3\u304b\u30891000\u4e07\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u3002\u653f\u4ee4125\/2020\/ND-CP\u7b2c7\u6761\u306b\u5b9a\u3081\u3089\u308c\u305f\u7f70\u5247\u9069\u7528\u306e\u539f\u5247\u306b\u57fa\u3065\u304d\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u7f70\u91d1\u306e\u7bc4\u56f2\uff08800\u4e07\u30c9\u30f3\uff09\u306e\u5e73\u5747\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u30022\u3064\u4ee5\u4e0a\u306e\u914c\u91cf\u3059\u3079\u304d\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u6700\u4f4e\u984d\u3067\u3042\u308b600\u4e07\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_de_duoc_mien_giam_tien_phat_do_bat_kha_khang\"><\/span><span style=\"color: #000000;\">\u4e0d\u53ef\u6297\u529b\u306b\u3088\u308b\u7f70\u91d1\u306e\u514d\u9664\u307e\u305f\u306f\u6e1b\u984d\u306e\u6761\u4ef6<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">\u30d5\u30a9\u30f3\u6c0f\u306f\u5f53\u5c40\u3078\u306e\u8acb\u9858\u306b\u304a\u3044\u3066\u3001\u7d4c\u6e08\u7684\u56f0\u96e3\u304a\u3088\u3073\u5bb6\u65cf\u7684\u56f0\u96e3\u3092\u7406\u7531\u306b\u6e1b\u5211\u3092\u5e0c\u671b\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u653f\u4ee4125\/2020\/ND-CP\u7b2c43\u6761\u304a\u3088\u3073\u7a0e\u52d9\u884c\u653f\u6cd5\u306b\u57fa\u3065\u304d\u3001\u7f70\u91d1\u306e\u514d\u9664\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e0d\u53ef\u6297\u529b\u306e\u4e8b\u614b\u306b\u3088\u308a\u7269\u7684\u640d\u5bb3\u3092\u88ab\u3063\u305f\u5834\u5408\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u308b\u3002<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">\u81ea\u7136\u707d\u5bb3\u3001\u5927\u60e8\u4e8b\u3001\u75ab\u75c5\u3001\u706b\u707d\u3001\u4e88\u671f\u305b\u306c\u4e8b\u6545\u3002.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u653f\u5e9c\u304c\u7279\u306b\u5b9a\u3081\u308b\u305d\u306e\u4ed6\u306e\u4e0d\u53ef\u6297\u529b\u4e8b\u8c61\u3002.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u300c\u898f\u5b9a\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u300d\u3001\u300c\u5730\u65b9\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u6307\u5c0e\u901a\u77e5\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u300d\u3001\u300c\u500b\u4eba\u7684\u306a\u7d4c\u6e08\u7684\u56f0\u96e3\u300d\u3068\u3044\u3063\u305f\u7406\u7531\u306f\u3001\u7f70\u91d1\u306e\u514d\u9664\u307e\u305f\u306f\u8efd\u6e1b\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u7a0e\u52d9\u7f72\u306f\u3001\u4e8b\u696d\u8005\u304c\u55b6\u696d\u8a31\u53ef\u3092\u53d6\u5f97\u3057\u305f\u6642\u70b9\u304b\u3089\u3001\u81ea\u3089\u6cd5\u4ee4\u3092\u7406\u89e3\u3057\u9075\u5b88\u3059\u308b\u8cac\u4efb\u306f\u5fc5\u9808\u3067\u3042\u308b\u3068\u660e\u8a00\u3057\u3066\u3044\u307e\u3059\u3002.<\/span><\/p>\n<figure id=\"attachment_2244\" aria-describedby=\"caption-attachment-2244\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-2244 size-full\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Quyet-dinh-xu-phat-vi-pham-hanh-chinh-thue-ho-kinh-doanh-khong-hoat-dong.jpg\" alt=\"Quye\u0302\u0301t \u0111i\u0323nh xu\u031b\u0309 pha\u0323t vi pha\u0323m ha\u0300nh chi\u0301nh thue\u0302\u0301 ho\u0323\u0302 kinh doanh kho\u0302ng hoa\u0323t \u0111o\u0323\u0302ng\" width=\"800\" height=\"500\" srcset=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Quyet-dinh-xu-phat-vi-pham-hanh-chinh-thue-ho-kinh-doanh-khong-hoat-dong.jpg 800w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Quyet-dinh-xu-phat-vi-pham-hanh-chinh-thue-ho-kinh-doanh-khong-hoat-dong-300x188.jpg 300w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Quyet-dinh-xu-phat-vi-pham-hanh-chinh-thue-ho-kinh-doanh-khong-hoat-dong-768x480.jpg 768w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Quyet-dinh-xu-phat-vi-pham-hanh-chinh-thue-ho-kinh-doanh-khong-hoat-dong-18x12.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-2244\" class=\"wp-caption-text\">\u4f11\u7720\u4e8b\u696d\u8005\u4e16\u5e2f\u306b\u3088\u308b\u7a0e\u6cd5\u9055\u53cd\u884c\u70ba\u306b\u5bfe\u3057\u3001\u884c\u653f\u7f70\u3092\u8ab2\u3059\u3053\u3068\u3092\u6c7a\u5b9a\u3002<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_cham_dut_hoat_dong_va_hoan_tat_nghia_vu_thue\"><\/span><span style=\"color: #000000;\">\u4e8b\u696d\u3092\u505c\u6b62\u3057\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3002<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">\u4e8b\u696d\u8a31\u53ef\u8a3c\u306e\u8fd4\u5374\u624b\u7d9a\u304d\u3092\u9069\u5207\u306b\u5b8c\u4e86\u3057\u3001\u3055\u3089\u306a\u308b\u9055\u53cd\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u4e8b\u696d\u4e3b\u306f\u901a\u905486\/2024\/TT-BTC\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u624b\u9806\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">\u7d0d\u7a0e\u7533\u544a\u7fa9\u52d9\u306e\u5c65\u884c\uff1a\u4e16\u5e2f\u4e3b\u306f\u3001\u55b6\u696d\u8a31\u53ef\u306e\u767a\u884c\u65e5\u304b\u3089\u55b6\u696d\u7d42\u4e86\u65e5\u307e\u3067\u306e\u5168\u671f\u9593\u306b\u3064\u3044\u3066\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u53ce\u76ca\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u55b6\u696d\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u7533\u544a\u306f\u5fc5\u9808\u3067\u3059\u3002.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u7a0e\u91d1\u304a\u3088\u3073\u624b\u6570\u6599\u306e\u652f\u6255\u3044: \u3053\u308c\u306b\u306f\u3001\u5e74\u9593\u306e\u4e8b\u696d\u30e9\u30a4\u30bb\u30f3\u30b9\u6599\u3001\u4e00\u6642\u91d1\u7a0e\u91d1 (\u8a72\u5f53\u3059\u308b\u5834\u5408)\u3001\u304a\u3088\u3073\u30e9\u30a4\u30bb\u30f3\u30b9\u4fdd\u6709\u671f\u9593\u4e2d\u306b\u767a\u751f\u3057\u305f\u5ef6\u6ede\u91d1\u304c\u542b\u307e\u308c\u307e\u3059\u3002.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u884c\u653f\u7f70\u91d1\u306e\u652f\u6255\u3044\uff1a\u7f70\u91d1\u306e\u5168\u984d\u306f\u3001\u7f70\u91d1\u6c7a\u5b9a\u306b\u5f93\u3063\u3066\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08Phuong\u6c0f\u306b\u95a2\u3059\u308b\u6c7a\u5b9a\u756a\u53f7721\/QD-XPHC\u306e\u5834\u5408\u306e\u3088\u3046\u306b\uff09\u3002.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u7d0d\u7a0e\u8005\u756a\u53f7\u306e\u6709\u52b9\u671f\u9650\u306e\u7d42\u4e86: \u4e16\u5e2f\u4e3b\u304c\u56fd\u5bb6\u4e88\u7b97\u306b\u5bfe\u3059\u308b\u3059\u3079\u3066\u306e\u8ca1\u52d9\u7fa9\u52d9\u3092\u5c65\u884c\u3057\u305f\u5f8c\u3001\u7d42\u4e86\u60c5\u5831\u306f\u4e8b\u696d\u767b\u9332\u6a5f\u95a2\u3068\u7a0e\u52d9\u5f53\u5c40\u9593\u3067\u5171\u6709\u3055\u308c\u307e\u3059\u3002.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><span style=\"color: #000000;\">\u7d50\u8ad6\u3059\u308b<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">\u4e8b\u696d\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u7a0e\u52d9\u767b\u9332\u898f\u5247\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u6a29\u5229\u3092\u5b88\u308a\u3001\u4e0d\u5fc5\u8981\u306a\u8ca1\u52d9\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u30c8\u30e9\u30f3\u30fb\u30af\u30a2\u30f3\u30fb\u30d5\u30aa\u30f3\u6c0f\u306e\u4e8b\u4f8b\u306f\u3001\u6700\u65b0\u306e\u7a0e\u52d9\u653f\u7b56\u3092\u9075\u5b88\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u9577\u5e74\u306b\u308f\u305f\u3063\u3066\u91cd\u3044\u7a0e\u8ca0\u62c5\u304c\u84c4\u7a4d\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u6cd5\u7684\u624b\u7d9a\u304d\u3067\u56f0\u96e3\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u6700\u65b0\u306e\u898f\u5236\u3078\u306e\u6e96\u62e0\u3092\u78ba\u5b9f\u306b\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u5f53\u793e\u306e\u5c02\u9580\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002 <span style=\"color: #ff6600;\"><a style=\"color: #ff6600;\" title=\"\u30cc\u30eb\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/\">MAN\u6295\u8cc7\u8a3c\u660e\u66f8<\/a><\/span> \u304a\u5ba2\u69d8\u306e\u7533\u8acb\u306b\u5bfe\u3059\u308b\u8fc5\u901f\u304b\u3064\u52b9\u7387\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u51e6\u7406\u306e\u305f\u3081\u3002.<\/span><\/p>\n<h3 id=\"ftoc-heading-10\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><span style=\"color: #000000;\">MAN\uff08\u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u9023\u7d61\u5148<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><span style=\"color: #000000;\">\u4f4f\u6240: \u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u885719A<\/span><\/li>\n<li aria-level=\"1\"><span style=\"color: #000000;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li aria-level=\"1\"><span style=\"color: #000000;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\u306e\u76e3\u7763\u306f\u3001\u4ee5\u4e0b\u306e\u6c0f\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u307e\u3059\u3002\u00a0<span style=\"color: #ff6600;\"><a style=\"color: #ff6600;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/a>\u00a0<\/span>\u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO\u3001\u30d9\u30c8\u30ca\u30e0\u306eCPA\u3002\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u306730\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u00ecnh tr\u1ea1ng nhi\u1ec1u c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh nh\u01b0ng kh\u00f4ng \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, sau \u0111\u00f3 b\u1ea5t ng\u1edd b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t n\u1eb7ng khi l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 \u0111ang tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn. B\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf c\u1ee7a \u00f4ng Tr\u1ea7n Quang Ph\u01b0\u01a1ng t\u1ea1i L\u00e2m \u0110\u1ed3ng \u0111\u1ec3 l\u00e0m r\u00f5 ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh x\u1eed ph\u1ea1t m\u1edbi nh\u1ea5t n\u0103m 2026 gi\u00fap ng\u01b0\u1eddi d\u00e2n tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3. R\u1ee7i ro ph\u00e1p l\u00fd khi b\u1ecf qu\u00ean ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd thu\u1ebf Nhi\u1ec1u c\u00e1 nh\u00e2n sau khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2245,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,122],"tags":[],"class_list":["post-2243","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-giay-chung-nhan-dang-ky-kinh-doanh"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/2243","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=2243"}],"version-history":[{"count":2,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/2243\/revisions"}],"predecessor-version":[{"id":2247,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/2243\/revisions\/2247"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/2245"}],"wp:attachment":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=2243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=2243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=2243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}