{"id":4563,"date":"2026-02-11T15:23:41","date_gmt":"2026-02-11T15:23:41","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4563"},"modified":"2026-02-11T15:23:41","modified_gmt":"2026-02-11T15:23:41","slug":"luat-quan-thue-108-2025-qh15","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc\/luat-quan-thue-108-2025-qh15\/","title":{"rendered":"Lu\u1eadt qu\u1ea3n thu\u1ebf 108\/2025\/qh15"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>LU\u1eacT QU\u1ea2N THU\u1ebe 108\/2025\/QH15<\/strong><\/h4>\n<p>Ng\u00e0y 10\/12\/2025, Qu\u1ed1c h\u1ed9i kh\u00f3a XV \u0111\u00e3 th\u00f4ng qua Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 (Lu\u1eadt s\u1ed1 108\/2025\/QH15). Lu\u1eadt \u0111\u00e1nh d\u1ea5u s\u1ef1 thay \u0111\u1ed5i quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf, chuy\u1ec3n sang qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean d\u1eef li\u1ec7u v\u00e0 r\u1ee7i ro, v\u1edbi ph\u1ea1m vi t\u00e1c \u0111\u1ed9ng r\u1ed9ng, t\u1eeb doanh nghi\u1ec7p l\u1edbn \u0111\u1ebfn doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/p>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 do Qu\u1ed1c h\u1ed9i ban h\u00e0nh:<\/p>\n<p><strong>1. Ki\u1ec3m tra thu\u1ebf<\/strong><\/p>\n<p>Tr\u01b0\u1edbc khi Lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh, t\u1ea1i Vi\u1ec7t Nam t\u1ed3n t\u1ea1i hai h\u00ecnh th\u1ee9c ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf, bao g\u1ed3m thanh tra thu\u1ebf v\u1edbi ph\u1ea1m vi chuy\u00ean s\u00e2u v\u00e0 ki\u1ec3m tra thu\u1ebf v\u1edbi m\u1ee9c \u0111\u1ed9 h\u1ea1n ch\u1ebf h\u01a1n.<\/p>\n<p>Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn thanh tra thu\u1ebf \u0111\u00e3 b\u1ecb b\u00e3i b\u1ecf, v\u00e0 thay th\u1ebf b\u1eb1ng c\u01a1 ch\u1ebf ki\u1ec3m tra thu\u1ebf tr\u1ef1c tuy\u1ebfn, t\u1eeb xa tr\u00ean d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed. T\u1eeb nay, m\u1ecdi ho\u1ea1t \u0111\u1ed9ng thanh tra s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh th\u1ed1ng nh\u1ea5t theo Lu\u1eadt Thanh tra.<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, Lu\u1eadt m\u1edbi c\u0169ng \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e1ng k\u1ec3 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra thu\u1ebf, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>Th\u1eddi gian ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean t\u1ed1i \u0111a 20 ng\u00e0y theo ng\u00e0y d\u01b0\u01a1ng l\u1ecbch, v\u00e0 trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft c\u00f3 th\u1ec3 gia h\u1ea1n th\u00eam t\u1ed1i \u0111a 20 ng\u00e0y. Quy \u0111\u1ecbnh n\u00e0y thay th\u1ebf c\u01a1 ch\u1ebf c\u0169 theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 (10 ng\u00e0y l\u00e0m vi\u1ec7c v\u00e0 gia h\u1ea1n th\u00eam 10 ng\u00e0y l\u00e0m vi\u1ec7c).<\/li>\n<li>\u0110\u1ed1i v\u1edbi ki\u1ec3m tra giao d\u1ecbch li\u00ean k\u1ebft (chuy\u1ec3n gi\u00e1), Lu\u1eadt l\u1ea7n \u0111\u1ea7u ti\u00ean quy \u0111\u1ecbnh th\u1eddi h\u1ea1n ri\u00eang, v\u1edbi th\u1eddi gian t\u1ed1i \u0111a 40 ng\u00e0y theo ng\u00e0y d\u01b0\u01a1ng l\u1ecbch, v\u00e0 c\u00f3 th\u1ec3 gia h\u1ea1n th\u00eam t\u1ed1i \u0111a 40 ng\u00e0y v\u00e0 cho ph\u00e9p k\u00e9o d\u00e0i \u0111\u1ebfn 2 n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 trao \u0111\u1ed5i th\u00f4ng tin qu\u1ed1c t\u1ebf. Tr\u01b0\u1edbc \u0111\u00e2y, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 ch\u01b0a ph\u00e2n bi\u1ec7t ki\u1ec3m tra chuy\u1ec3n gi\u00e1 v\u1edbi ki\u1ec3m tra thu\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/li>\n<li>Ngo\u00e0i ra, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf (nh\u01b0 ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3, t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p) ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ed1i \u0111a 1 l\u1ea7n\/n\u0103m. Lu\u1eadt c\u0169ng cho ph\u00e9p C\u01a1 quan thu\u1ebf c\u1ea5p tr\u00ean c\u0169ng \u0111\u01b0\u1ee3c quy\u1ec1n ki\u1ec3m tra l\u1ea1i c\u00e1c v\u1ee5 vi\u1ec7c \u0111\u00e3 k\u1ebft lu\u1eadn, v\u1edbi th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ki\u1ec3m tra ban \u0111\u1ea7u v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n trong v\u00f2ng 2 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh k\u1ebft lu\u1eadn ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/li>\n<\/ul>\n<p><strong>2. Nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd <\/strong><\/p>\n<p>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi \u0111\u01b0a ra nhi\u1ec1u \u0111i\u1ec1u ch\u1ec9nh trong quy tr\u00ecnh qu\u1ea3n l\u00fd v\u00e0 tu\u00e2n th\u1ee7 thu\u1ebf, bao g\u1ed3m c\u1ea3 c\u00e1c c\u01a1 ch\u1ebf h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 nh\u1eefng y\u00eau c\u1ea7u ch\u1eb7t ch\u1ebd h\u01a1n v\u1ec1 th\u1ee7 t\u1ee5c. C\u00e1c \u0111i\u1ec3m \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 t\u00edch c\u1ef1c v\u00e0 c\u00e1c n\u1ed9i dung c\u1ea7n l\u01b0u \u00fd nh\u01b0 sau:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu vi\u1ec7c ch\u1eadm th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh t\u1eeb s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt c\u1ee7a h\u1ec7 th\u1ed1ng c\u01a1 quan thu\u1ebf.<\/li>\n<li>Lu\u1eadt thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf x\u1eed l\u00fd t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi ho\u00e0n thu\u1ebf, mi\u1ec5n thu\u1ebf v\u00e0 gi\u1ea3m thu\u1ebf, d\u1ef1a tr\u00ean d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 quy tr\u00ecnh x\u1eed l\u00fd t\u1ef1 \u0111\u1ed9ng v\u00e0 b\u1ea3o \u0111\u1ea3m an to\u00e0n th\u00f4ng tin trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<li>Gi\u1ea3m th\u1eddi h\u1ea1n khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf t\u1eeb 10 n\u0103m xu\u1ed1ng c\u00f2n 5 n\u0103m k\u1ec3 t\u1eeb h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1. Vi\u1ec7c khai b\u1ed5 sung ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn n\u1ebfu th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf \u0111\u1ed1i v\u1edbi k\u1ef3 li\u00ean quan, ho\u1eb7c n\u1ebfu n\u1ed9i dung khai b\u1ed5 sung kh\u00f4ng thu\u1ed9c ph\u1ea1m vi, th\u1eddi k\u1ef3 ki\u1ec3m tra.<\/li>\n<li>Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh: \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh thu\u1ebf ho\u1eb7c kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd.<\/li>\n<li>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf, c\u00f2n tr\u01b0\u1eddng h\u1ee3p doanh thu thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf th\u00ec khai thu\u1ebf, t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i thu\u1ebf theo k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<li>Doanh nghi\u1ec7p m\u1ee5c ti\u00eau t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n gi\u00e1n ti\u1ebfp gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<li>Ph\u1ea1m vi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng sang t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam v\u00e0 kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed\/n\u1ec1n t\u1ea3ng s\u1ed1, nh\u1eb1m th\u1ed1ng nh\u1ea5t v\u1edbi Lu\u1eadt Thu\u1ebf GTGT (hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2025) v\u00e0 Lu\u1eadt Thu\u1ebf TNDN m\u1edbi (hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025).<\/li>\n<li>\u0110\u1ed1i v\u1edbi 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:<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p n\u1ec1n t\u1ea3ng c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng v\u00e0 thanh to\u00e1n tr\u1ef1c tuy\u1ebfn, \u0111\u01a1n v\u1ecb v\u1eadn h\u00e0nh n\u1ec1n t\u1ea3ng th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay;<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u00e1c ch\u1ee9c n\u0103ng n\u00e0y, ngh\u0129a v\u1ee5 thu\u1ebf thu\u1ed9c v\u1ec1 h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/li>\n<\/ul>\n<p><strong>3. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp v\u00e0 hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/p>\n<p>C\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, kh\u00f4ng thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u01b0\u01a1ng \u1ee9ng t\u1eebng th\u1eddi k\u1ef3, ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026 th\u00ec ti\u1ebfp t\u1ee5c x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/p>\n<p>C\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2026 th\u00ec \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/p>\n<p>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, ri\u00eang \u0110i\u1ec1u 13 v\u00e0 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh (\u0110i\u1ec1u 26) c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>LU\u1eacT QU\u1ea2N THU\u1ebe 108\/2025\/QH15 Ng\u00e0y 10\/12\/2025, Qu\u1ed1c h\u1ed9i kh\u00f3a XV \u0111\u00e3 th\u00f4ng qua Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 (Lu\u1eadt s\u1ed1 108\/2025\/QH15). Lu\u1eadt \u0111\u00e1nh d\u1ea5u s\u1ef1 thay \u0111\u1ed5i quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf, chuy\u1ec3n sang qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean d\u1eef li\u1ec7u v\u00e0 r\u1ee7i ro, v\u1edbi ph\u1ea1m vi t\u00e1c \u0111\u1ed9ng r\u1ed9ng, t\u1eeb doanh nghi\u1ec7p l\u1edbn \u0111\u1ebfn&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4507,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-4563","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4563","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=4563"}],"version-history":[{"count":1,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4563\/revisions"}],"predecessor-version":[{"id":4564,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4563\/revisions\/4564"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/4507"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=4563"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=4563"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=4563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}