{"id":4018,"date":"2025-03-28T14:42:01","date_gmt":"2025-03-28T07:42:01","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=4018"},"modified":"2025-03-28T14:42:01","modified_gmt":"2025-03-28T07:42:01","slug":"thong-tu-86-2024-tt-btc-quy-dinh-ve-dang-ky-thue-tu-06-02-2025","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/thong-tu-86-2024-tt-btc-quy-dinh-ve-dang-ky-thue-tu-06-02-2025\/","title":{"rendered":"Th\u00f4ng t\u01b0 86\/2024\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1eeb 06\/02\/2025"},"content":{"rendered":"<p><i><span style=\"font-weight: 400;\">Ng\u00e0y 23\/12\/2024, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 86\/2024\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p n\u1ed9i dung m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 86\/2024\/TT-BTC v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/i><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-4019\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/03\/thue-scaled.jpg\" alt=\"\" width=\"2560\" height=\"1340\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/03\/thue-scaled.jpg 2560w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/03\/thue-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/03\/thue-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/03\/thue-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/03\/thue-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/03\/thue-1536x804.jpg 1536w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/03\/thue-2048x1072.jpg 2048w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/03\/thue-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/03\/thue-100x52.jpg 100w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, Th\u00f4ng t\u01b0 86\/2024\/TT-BTC quy \u0111\u1ecbnh v\u1ec1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, c\u1ea5u tr\u00fac m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 30 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 41 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 bi\u1ec7n ph\u00e1p th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 86\/2024\/TT-BTC bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 c\u0169ng \u0111\u00e3 quy \u0111\u1ecbnh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf t\u1eeb 06\/02\/2025 bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf th\u00f4ng qua c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 30 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 30 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 86\/2024\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 06\/02\/2025 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 105\/2020\/TT-BTC, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf do c\u01a1 quan thu\u1ebf c\u1ea5p cho c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb 01\/7\/2025, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 35 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/thong-tu-86-2024-tt-btc-quy-dinh-ve-dang-ky-thue-tu-06-02-2025\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/thong-tu-86-2024-tt-btc-quy-dinh-ve-dang-ky-thue-tu-06-02-2025\/\" 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heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ng\u00e0y 23\/12\/2024, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 86\/2024\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p n\u1ed9i dung m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 86\/2024\/TT-BTC v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf. C\u1ee5 th\u1ec3, Th\u00f4ng t\u01b0 86\/2024\/TT-BTC quy \u0111\u1ecbnh v\u1ec1: \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[105,125],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Th\u00f4ng t\u01b0 86\/2024\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1eeb 06\/02\/2025 - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"http:\/\/htttdn.com\/index.php\/tin-tuc\/thong-tu-86-2024-tt-btc-quy-dinh-ve-dang-ky-thue-tu-06-02-2025\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Th\u00f4ng t\u01b0 86\/2024\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1eeb 06\/02\/2025 - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ng\u00e0y 23\/12\/2024, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 86\/2024\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf. 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