{"id":4565,"date":"2026-02-11T15:38:14","date_gmt":"2026-02-11T15:38:14","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4565"},"modified":"2026-02-11T15:38:14","modified_gmt":"2026-02-11T15:38:14","slug":"nghi-dinh-373-2025-nd-cp-sua-doi-bo-sung-mot-so-dieu-cua-nghi-dinh-so-126-2020-nd-cp-ngay-19-10-2020-cua-chinh-phu-quy-dinh-chi-tiet-mot-so-dieu-cua-luat-quan-ly-thue","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc\/nghi-dinh-373-2025-nd-cp-sua-doi-bo-sung-mot-so-dieu-cua-nghi-dinh-so-126-2020-nd-cp-ngay-19-10-2020-cua-chinh-phu-quy-dinh-chi-tiet-mot-so-dieu-cua-luat-quan-ly-thue\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 373\/2025\/n\u0111-cp s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/n\u0111-cp ng\u00e0y 19\/10\/2020 c\u1ee7a ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>NGH\u1eca \u0110\u1ecaNH 373\/2025\/N\u0110-CP (\u201cN\u0110 373\u201d) S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0 126\/2020\/N\u0110-CP NG\u00c0Y 19\/10\/2020 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe<\/strong><\/h4>\n<p>Ng\u00e0y 31\/12\/2025, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 373\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Ngh\u1ecb \u0111\u1ecbnh 373 t\u1eadp trung l\u00e0m r\u00f5 quy tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf, th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc th\u1ef1c ti\u1ec5n v\u00e0 chu\u1ea9n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai.<\/p>\n<p>M\u1ed9t s\u1ed1 \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a N\u0110 373 nh\u01b0 sau:<\/p>\n<p><strong>1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn k\u1ef3 khai thu\u1ebf TNCN<\/strong><\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n\u00a0 khai thu\u1ebf TNCN theo th\u00e1ng n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n\u00a0 khai thu\u1ebf TNCN theo qu\u00fd\u00a0 th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn\u00a0 khai thu\u1ebf TNCN theo qu\u00fd.<\/p>\n<p><strong>2. Khai thu\u1ebf v\u00e0 x\u1eed l\u00fd sai k\u1ef3 t\u00ednh thu\u1ebf (GTGT, TNCN)<\/strong><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-4566\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/02\/pic1v.png\" alt=\"\" width=\"697\" height=\"443\" srcset=\"https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2026\/02\/pic1v.png 697w, https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2026\/02\/pic1v-300x191.png 300w\" sizes=\"(max-width: 697px) 100vw, 697px\" \/><\/p>\n<p>\ud83d\udc49 Quy \u0111\u1ecbnh r\u00f5 tr\u00ecnh t\u1ef1 x\u1eed l\u00fd, ph\u00e2n bi\u1ec7t tr\u00e1ch nhi\u1ec7m gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf, gi\u00fap th\u1ed1ng nh\u1ea5t c\u00e1ch \u00e1p d\u1ee5ng tr\u00ean th\u1ef1c t\u1ebf.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> <strong>KH\u00d4NG X\u1eec PH\u1ea0T<\/strong> vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ph\u1ea3i n\u1ed9p l\u1ea1i do thay \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf. H\u1ed3 s\u01a1 khai thu\u1ebf c\u00e1c th\u00e1ng \u0111\u00e3 n\u1ed9p l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u1ed3 s\u01a1 thay th\u1ebf cho h\u1ed3 s\u01a1 khai thu\u1ebf theo qu\u00fd \u0111\u00e3 n\u1ed9p.<\/p>\n<p><strong>3. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/p>\n<p>\u00c1p d\u1ee5ng cho: C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean<\/p>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n r\u00f5 r\u00e0ng h\u01a1n: C\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp (t\u1ef1 quy\u1ebft to\u00e1n) n\u1ed9p t\u1ea1i C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u1edbn nh\u1ea5t trong n\u0103m<\/li>\n<li>C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngu\u1ed3n thu nh\u1eadp l\u1edbn nh\u1ea5t c\u1ee7a n\u0103m quy\u1ebft to\u00e1n: N\u1ebfu c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp l\u1edbn nh\u1ea5t b\u1eb1ng nhau, \u0111\u01b0\u1ee3c ch\u1ecdn m\u1ed9t trong c\u00e1c C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/li>\n<li>N\u1ebfu n\u1ed9p sai n\u01a1i: C\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn s\u1ebd h\u1ed7 tr\u1ee3 chuy\u1ec3n h\u1ed3 s\u01a1.<\/li>\n<\/ul>\n<p><strong>\ud83d\udc49<\/strong> Quy \u0111\u1ecbnh r\u00f5 r\u00e0ng, th\u1ed1ng nh\u1ea5t \u0111\u1ea7u m\u1ed1i ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, gi\u1ea3m t\u00ecnh tr\u1ea1ng n\u1ed9p sai n\u01a1i, ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 nhi\u1ec1u l\u1ea7n.<\/p>\n<p><strong>4. B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ea5t \u0111ai<\/strong><\/p>\n<p><em>L\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/em><\/p>\n<p>N\u0110 373 cho ph\u00e9p t\u1ef1 ch\u1ecdn k\u1ef3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t: n\u1ed9p m\u1ed9t l\u1ea7n ho\u1eb7c chia l\u00e0m hai l\u1ea7ntrong n\u0103m thay v\u00ec m\u1eb7c \u0111\u1ecbnh nh\u01b0 tr\u01b0\u1edbc -&gt; t\u0103ng t\u00ednh ch\u1ee7 \u0111\u1ed9ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p hai l\u1ea7n, th\u1eddi h\u1ea1n n\u1ed9p c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>K\u1ef3 1: ch\u1eadm nh\u1ea5t ng\u00e0y 31\/5<\/li>\n<li>K\u1ef3 2: ch\u1eadm nh\u1ea5t ng\u00e0y 31\/10<\/li>\n<\/ul>\n<p><em>Th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/em><\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p b\u1ed5 sung (k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n ph\u00e1t sinh c\u1ee7a th\u1eddi gian tr\u01b0\u1edbc):<\/p>\n<ul>\n<li>Trong 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 th\u00f4ng b\u00e1o: n\u1ed9p 50% s\u1ed1 ti\u1ec1n;<\/li>\n<li>Trong 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 th\u00f4ng b\u00e1o: n\u1ed9p 100% s\u1ed1 ti\u1ec1n.<\/li>\n<\/ul>\n<p><strong>5. C\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu thu\u1ebf<\/strong><\/p>\n<p>Th\u1eddi gian c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n \u0111\u01b0\u1ee3c r\u00fat ng\u1eafn:<\/p>\n<ul>\n<li>05 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n;<\/li>\n<li>07 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7.<\/li>\n<\/ul>\n<p>Thay th\u1ebf to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu: Bi\u1ec3u m\u1eabu li\u00ean quan \u0111\u1ebfn GTGT, TNCN, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf t\u00e0i nguy\u00ean; C\u00e1c m\u1eabu v\u0103n b\u1ea3n trong qu\u1ea3n l\u00fd v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf.<\/p>\n<p><strong>6. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 373\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 14\/02\/2026.<\/p>\n<p>Ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ea7u th\u00f4 v\u00e0 kh\u00ed thi\u00ean nhi\u00ean xu\u1ea5t b\u00e1n, \u00e1p d\u1ee5ng ngay c\u00e1c bi\u1ec3u m\u1eabu m\u1edbi t\u1eeb 01\/01\/2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>NGH\u1eca \u0110\u1ecaNH 373\/2025\/N\u0110-CP (\u201cN\u0110 373\u201d) S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0 126\/2020\/N\u0110-CP NG\u00c0Y 19\/10\/2020 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe Ng\u00e0y 31\/12\/2025, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 373\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4504,"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-4565","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\/4565","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=4565"}],"version-history":[{"count":1,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4565\/revisions"}],"predecessor-version":[{"id":4569,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4565\/revisions\/4569"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/4504"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=4565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=4565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=4565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}