{"id":5496,"date":"2026-06-17T02:08:29","date_gmt":"2026-06-17T02:08:29","guid":{"rendered":"https:\/\/prv.com.vn\/?p=5496"},"modified":"2026-06-17T02:08:29","modified_gmt":"2026-06-17T02:08:29","slug":"thong-tu-50-2026-tt-btc-cap-nhat-quy-dinh-quan-ly-thue-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/www.parkerrussell.com.vn\/vi\/tin-tuc\/thong-tu-50-2026-tt-btc-cap-nhat-quy-dinh-quan-ly-thue-ho-kinh-doanh\/","title":{"rendered":"Th\u00f4ng t\u01b0 50\/2026\/tt-btc c\u1eadp nh\u1eadt quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf h\u1ed9 kinh doanh"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>TH\u00d4NG T\u01af 50\/2026\/TT-BTC C\u1eacP NH\u1eacT QUY \u0110\u1ecaNH QU\u1ea2N L\u00dd THU\u1ebe H\u1ed8 KINH DOANH<\/strong><\/h4>\n<p>Ng\u00e0y 13 th\u00e1ng 5 n\u0103m 2026, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh th\u00f4ng t\u01b0 50\/2026\/TT-BTC l\u00e0\u00a0v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 18\/2026\/TT-BTC\u00a0nh\u1eb1m ho\u00e0n thi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh (\u201cHKD\u201d) v\u00e0 c\u00e1 nh\u00e2n kinh doanh (\u201cCNKD\u201d).<\/p>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u00f3m t\u1eaft c\u00e1c thay \u0111\u1ed5i quan tr\u1ecdng:<\/p>\n<p style=\"color: blue;\"><strong>1. Ch\u00ednh th\u1ee9c thay th\u1ebf 04 m\u1eabu t\u1edd khai v\u00e0 b\u1ea3ng k\u00ea quan tr\u1ecdng<\/strong><\/p>\n<p>M\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Th\u00f4ng t\u01b0 l\u00e0 vi\u1ec7c chu\u1ea9n h\u00f3a v\u00e0 thay th\u1ebf m\u1ed9t s\u1ed1 m\u1eabu bi\u1ec3u k\u00ea khai thu\u1ebf nh\u1eb1m ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi \u0111\u1ed1i v\u1edbi HKD v\u00e0 CNKD.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-5481\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/06\/2v.png\" alt=\"\" width=\"527\" height=\"365\" srcset=\"https:\/\/www.parkerrussell.com.vn\/wp-content\/uploads\/2026\/06\/2v.png 527w, https:\/\/www.parkerrussell.com.vn\/wp-content\/uploads\/2026\/06\/2v-300x208.png 300w\" sizes=\"(max-width: 527px) 100vw, 527px\" \/><\/p>\n<p style=\"color: blue;\"><strong>2. Gia h\u1ea1n th\u1eddi h\u1ea1n Th\u00f4ng b\u00e1o s\u1ed1 t\u00e0i kho\u1ea3n\/v\u00ed \u0111i\u1ec7n t\u1eed cho h\u1ed9 kinh doanh nh\u1ecf<\/strong><\/p>\n<p>\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i quan tr\u1ecdng nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i h\u01a1n cho c\u00e1c h\u1ed9 kinh doanh nh\u1ecf trong vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf:<\/p>\n<ul>\n<li><strong>\u0110\u1ed1i t\u01b0\u1ee3ng:\u00a0<\/strong>HKD, CNKD \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu n\u0103m t\u1eeb\u00a001 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd I\/2026 ho\u1eb7c ch\u01b0a g\u1eedi Th\u00f4ng b\u00e1o s\u1ed1 t\u00e0i kho\u1ea3n\/s\u1ed1 hi\u1ec7u v\u00ed \u0111i\u1ec7n t\u1eed (M\u1eabu s\u1ed1 01\/BK-STK) theo quy \u0111\u1ecbnh c\u0169.<\/li>\n<li><strong>Y\u00eau c\u1ea7u nghi\u1ec7p v\u1ee5: <\/strong>Ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o s\u1ed1 t\u00e0i kho\u1ea3n\/s\u1ed1 hi\u1ec7u v\u00ed \u0111i\u1ec7n t\u1eed theo M\u1eabu s\u1ed1\u00a001\/BK-STK (m\u1eabu ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 18\/2026\/TT-BTC)<\/li>\n<\/ul>\n<ul>\n<li><strong>Th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng: <\/strong>Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/7\/2026.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"color: blue;\"><strong>3. Quy \u0111\u1ecbnh v\u1ec1 T\u1edd khai quy\u1ebft to\u00e1n v\u00e0 Ho\u00e0n thu\u1ebf <\/strong><\/p>\n<ul>\n<li><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0T\u1edd khai n\u00e0y d\u00e0nh cho HKD\/CNKD n\u1ed9p thu\u1ebf TNCN theo ph\u01b0\u01a1ng ph\u00e1p thu nh\u1eadp t\u00ednh thu\u1ebf x\u00a0 thu\u1ebf su\u1ea5t.<\/li>\n<li><strong>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf:\u00a0<\/strong>M\u1eabu 02\/CNKD-TNCN-QTT (Theo Th\u00f4ng t\u01b0 50\/2026\/BTC-TT).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>TH\u00d4NG T\u01af 50\/2026\/TT-BTC C\u1eacP NH\u1eacT QUY \u0110\u1ecaNH QU\u1ea2N L\u00dd THU\u1ebe H\u1ed8 KINH DOANH Ng\u00e0y 13 th\u00e1ng 5 n\u0103m 2026, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh th\u00f4ng t\u01b0 50\/2026\/TT-BTC l\u00e0\u00a0v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 18\/2026\/TT-BTC\u00a0nh\u1eb1m ho\u00e0n thi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh (\u201cHKD\u201d)&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4498,"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-5496","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5496","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=5496"}],"version-history":[{"count":1,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5496\/revisions"}],"predecessor-version":[{"id":5497,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5496\/revisions\/5497"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/4498"}],"wp:attachment":[{"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=5496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=5496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=5496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}