{"id":6457,"date":"2026-09-22T08:49:03","date_gmt":"2026-09-22T08:49:03","guid":{"rendered":"https:\/\/prv.com.vn\/?p=6457"},"modified":"2026-09-22T08:49:03","modified_gmt":"2026-09-22T08:49:03","slug":"cong-van-so-5299-ct-nvt-day-manh-chien-dich-lam-sach-ma-so-thue-thao-go-diem-nghen-trong-kinh-doanh","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc\/cong-van-so-5299-ct-nvt-day-manh-chien-dich-lam-sach-ma-so-thue-thao-go-diem-nghen-trong-kinh-doanh\/","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 5299\/CT-NVT \u0111\u1ea9y m\u1ea1nh chi\u1ebfn d\u1ecbch l\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf – th\u00e1o g\u1ee1 \u0111i\u1ec3m ngh\u1ebdn trong kinh doanh"},"content":{"rendered":"

C\u00d4NG V\u0102N S\u1ed0 5299\/CT-NVT \u0110\u1ea8Y M\u1ea0NH CHI\u1ebeN D\u1ecaCH L\u00c0M S\u1ea0CH M\u00c3 S\u1ed0 THU\u1ebe – TH\u00c1O G\u1ee0 \u0110I\u1ec2M NGH\u1ebcN TRONG KINH DOANH<\/strong><\/h4>\n

Ng\u00e0y 28\/7\/2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 5299\/CT-NVT h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf tr\u1ea1ng th\u00e1i 03 \u2013 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf (\u201cMST\u201d) v\u00e0 tr\u1ea1ng th\u00e1i 06 \u2013 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd, nh\u1eb1m \u0111\u1ea9y nhanh vi\u1ec7c x\u1eed l\u00fd v\u00e0 l\u00e0m s\u1ea1ch d\u1eef li\u1ec7u thu\u1ebf. C\u1ee5 th\u1ec3:<\/p>\n

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  1. \u0110i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau chi\u1ebfn d\u1ecbch<\/strong>: C\u1ee5c Thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung m\u1ed9t s\u1ed1 m\u1ee5c ti\u00eau x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf tr\u1ea1ng th\u00e1i 03, 06:\n
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    • Nh\u00f3m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ch\u1ea5m d\u1ee9t MST (Tr\u1ea1ng th\u00e1i 03):\u00a0<\/u><\/em><\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n
        \n
      • 100% tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c di\u1ec7n r\u1ee7i ro cao \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh tr\u01b0\u1edbc ng\u00e0y 31\/12\/2026.\n
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        • Nh\u00f3m kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd (Tr\u1ea1ng th\u00e1i 06):\u00a0<\/u><\/em><\/strong><\/li>\n<\/ul>\n<\/li>\n
        • C\u01a1 quan thu\u1ebf \u0111\u1ec1 ngh\u1ecb c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh x\u1eed l\u00fd vi ph\u1ea1m, thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1eeb 01 n\u0103m tr\u1edf l\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111ang th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n
        • \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u01b0\u1ee1ng ch\u1ebf theo\u00a0\u0110i\u1ec1u 73 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP, c\u01a1 quan thu\u1ebf ph\u1ea3i \u0111\u1ec1 ngh\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 d\u1ecdn s\u1ea1ch d\u1eef li\u1ec7u \u1ea3o tr\u00ean h\u1ec7 th\u1ed1ng TMS (\u1ee8ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf t\u1eadp trung).<\/li>\n<\/ul>\n
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          1. X\u00e1c nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi c\u01a1 quan h\u1ea3i quan khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/li>\n<\/ol>\n
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            • Khi gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 x\u00e1c nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh<\/li>\n
            • \u0110\u00e1ng l\u01b0u \u00fd:<\/u><\/em> Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u, c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c nh\u1eadn v\u1edbi c\u01a1 quan h\u1ea3i quan v\u00e0 kh\u00f4ng y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i li\u00ean h\u1ec7 c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 x\u00e1c nh\u1eadn t\u00ecnh tr\u1ea1ng n\u1ee3 ho\u1eb7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 h\u1ea3i quan.<\/li>\n<\/ul>\n
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              1. C\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p:<\/strong><\/li>\n<\/ol>\n
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                • Khi c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p, c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt ngay tr\u1ea1ng th\u00e1i 06 (L\u00fd do 13 – \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng\u201d).<\/li>\n<\/ul>\n
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                  1. Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f2n thi\u1ebfu \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ea1ng th\u00e1i 03, 06:<\/strong><\/li>\n<\/ol>\n
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                    • \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (\u201cNNT\u201d) tr\u1ea1ng th\u00e1i 03, 06 kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed, c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 gi\u1ea5y qua b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda v\u00e0 c\u1eadp nh\u1eadt v\u00e0o \u1ee9ng d\u1ee5ng TMS, thay v\u00ec t\u1eeb ch\u1ed1i do l\u1ed7i h\u1ec7 th\u1ed1ng.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

                      C\u00d4NG V\u0102N S\u1ed0 5299\/CT-NVT \u0110\u1ea8Y M\u1ea0NH CHI\u1ebeN D\u1ecaCH L\u00c0M S\u1ea0CH M\u00c3 S\u1ed0 THU\u1ebe – TH\u00c1O G\u1ee0 \u0110I\u1ec2M NGH\u1ebcN TRONG KINH DOANH Ng\u00e0y 28\/7\/2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 5299\/CT-NVT h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf tr\u1ea1ng th\u00e1i 03 \u2013 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf…<\/p>\n","protected":false},"author":4,"featured_media":5687,"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-6457","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\/6457","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=6457"}],"version-history":[{"count":1,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6457\/revisions"}],"predecessor-version":[{"id":6458,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6457\/revisions\/6458"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/5687"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=6457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=6457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=6457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}