{"id":6496,"date":"2026-05-07T01:34:06","date_gmt":"2026-05-07T08:34:06","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=6496"},"modified":"2026-05-07T02:01:53","modified_gmt":"2026-05-07T09:01:53","slug":"hau-qua-phap-ly-cua-cham-quyet-toan-thue-voi-doi-voi-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/hau-qua-phap-ly-cua-cham-quyet-toan-thue-voi-doi-voi-ho-kinh-doanh\/","title":{"rendered":"H\u1eacU QU\u1ea2 PH\u00c1P L\u00dd C\u1ee6A CH\u1eacM QUY\u1ebeT TO\u00c1N THU\u1ebe V\u1edaI \u0110\u1ed0I V\u1edaI H\u1ed8 KINH DOANH"},"content":{"rendered":"\n

C\u0103n c\u1ee9 t\u1ea1i \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf 2019 th\u00ec th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 l\u00e0 ng\u00e0y 30\/4\/2026. Tuy nhi\u00ean, do ngh\u1ec9 l\u1ec5 k\u00e9o d\u00e0i n\u00ean th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c d\u1eddi sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, t\u1ee9c h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1 n\u0103m 2026 l\u00e0 ng\u00e0y 04\/5\/2026.<\/p>\n\n\n\n

Tuy nhi\u00ean, c\u00f3 th\u1ec3 ph\u00e1t sinh tr\u01b0\u1eddng h\u1ee3p c\u00e1c h\u1ed9 kinh doanh qu\u00e1 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf. Th\u00f4ng qua b\u00e0i vi\u1ebft n\u00e0y DNP Vi\u1ec7t Nam Law Firm s\u1ebd gi\u00fap c\u00e1c h\u1ed9 kinh doanh bi\u1ebft \u0111\u01b0\u1ee3c nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd c\u00f3 th\u1ec3 ph\u00e1t sinh khi tr\u1ec5 h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

1. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/strong><\/h2>\n\n\n\n

C\u0103n c\u1ee9 \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/a>:<\/p>\n\n\n\n

Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t: 02 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.<\/p>\n\n\n\n

Ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf l\u00e0 ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

2. H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd khi ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf<\/strong><\/h2>\n\n\n\n

C\u0103n c\u1ee9 \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP th\u00ec M\u1ee9c ph\u1ea1t ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 10 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP l\u00e0 m\u1ee9c ph\u1ea1t ti\u1ec1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. Tuy nhi\u00ean, v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t ti\u1ec1n nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n.<\/p>\n\n\n\n

STT<\/strong><\/td>H\u00e0nh vi<\/strong><\/td>M\u1ee9c ph\u1ea1t<\/strong><\/td>Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/strong><\/td><\/tr>
1<\/td>N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/td>Ph\u1ea1t c\u1ea3nh c\u00e1o<\/td>Bu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/td><\/tr>
2<\/td>N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c kho\u1ea3n 1<\/td>Ph\u1ea1t ti\u1ec1n t\u1eeb 1 \u2013 2,5 tri\u1ec7u \u0111\u1ed3ng<\/td>Bu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/td><\/tr>
3<\/td>N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 31 ng\u00e0y \u0111\u1ebfn 60 ng\u00e0y<\/td>Ph\u1ea1t ti\u1ec1n t\u1eeb 2,5 \u2013 4 tri\u1ec7u \u0111\u1ed3ng<\/td>Bu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/td><\/tr>
4<\/td>(i) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 61 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y;
(ii) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;
(iii) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;
(iv) Kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/td>		Ph\u1ea1t ti\u1ec1n t\u1eeb 4 \u2013 7,5 tri\u1ec7u \u0111\u1ed3ng<\/td>Bu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p theo h\u1ed3 s\u01a1 khai thu\u1ebfBu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, ph\u1ee5 l\u1ee5c k\u00e8m theo h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p (iii, iv)<\/td><\/tr>
5<\/td>N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.
L\u01b0u \u00fd:<\/em><\/strong>Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n ph\u1ea1t n\u1ebfu \u00e1p d\u1ee5ng theo kho\u1ea3n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf th\u00ec s\u1ed1 ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1eb1ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p tr\u00ean c\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c trung b\u00ecnh c\u1ee7a khung ph\u1ea1t ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i (4)<\/em><\/td>		Ph\u1ea1t ti\u1ec1n t\u1eeb 7,5 \u2013 12,5 tri\u1ec7u \u0111\u1ed3ng<\/em><\/td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

3. Ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/strong><\/h2>\n\n\n\n

Ngo\u00e0i ra, c\u0103n c\u1ee9 theo \u0110i\u1ec1u 42 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 5 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u00f2n ph\u1ea3i ch\u1ecbu kho\u1ea3n th\u00eam kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n<\/p>\n\n\n\n

a) T\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/p>\n\n\n\n

b) S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t bao g\u1ed3m c\u1ea3 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n ph\u1ea1t \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n

L\u01b0u \u00fd: kho\u1ea3n n\u00e0y ch\u1ec9 ph\u00e1t sinh khi ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/p>\n\n\n\n

\n\n\n\n

C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM<\/strong><\/p>\n\n\n\n

\ud83c\udfe2L\u1ea7u 5, S\u1ed1 52 \u0110\u01b0\u1eddng Nguy\u1ec5n Th\u1ecb Nhung, Khu \u0110\u00f4 Th\u1ecb V\u1ea1n Ph\u00fac, Ph\u01b0\u1eddng Hi\u1ec7p B\u00ecnh, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.<\/p>\n\n\n\n

\ud83d\udcdeHotline: 0987.290.273 (Th\u1ea1c s\u0129 Lu\u1eadt s\u01b0 \u0110inh V\u0103n Tu\u1ea5n).<\/p>\n\n\n\n

\ud83d\udce9 Email: info@dnp-law.com<\/a>.<\/p>\n\n\n\n

Website: https:\/\/www.dnp-law.com\/vi\/<\/p>\n","protected":false},"excerpt":{"rendered":"

C\u0103n c\u1ee9 t\u1ea1i \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf 2019 th\u00ec th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026 l\u00e0 ng\u00e0y 30\/4\/2026. Tuy nhi\u00ean, do ngh\u1ec9 l\u1ec5 k\u00e9o d\u00e0i n\u00ean th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c d\u1eddi sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, t\u1ee9c […]<\/p>\n","protected":false},"author":1,"featured_media":6499,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6496","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-nguyen"],"yoast_head":"\nCh\u1eadm Quy\u1ebft To\u00e1n Thu\u1ebf: R\u1ee7i Ro Ph\u00e1p L\u00fd V\u1edbi H\u1ed9 Kinh Doanh<\/title>\n<meta name=\"description\" content=\"H\u1ed9 kinh doanh ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026: c\u00e1c m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd theo quy \u0111\u1ecbnh 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