Th\u00f4ng t\u01b0 80\/2021\/TT-BTCTheo \u0111\u00f3, Th\u00f4ng t\u01b0 94\/2025\/TT-BTC<\/p>\n
Th\u00f4ng t\u01b0 94\/2025\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 80\/2021\/TT-BTC t\u1eeb ng\u00e0y 14\/10\/2025 nh\u01b0 sau:<\/p>\n
– S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC nh\u01b0 sau:<\/p>\n
+ Tr\u00e1ch nhi\u1ec7m ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/p>\n
++ C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC ).<\/p>\n
++ Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n
++ C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a c\u01a1 s\u1edf kinh doanh khi gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n.\u201d<\/p>\n
– B\u00e3i b\u1ecf kho\u1ea3n 3 \u0110i\u1ec1u 36; kho\u1ea3n 2 \u0110i\u1ec1u 38 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC .<\/p>\n
– B\u1ed5 sung ch\u1ec9 ti\u00eau th\u00f4ng tin tr\u00ean c\u00e1c m\u1eabu bi\u1ec3u ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 40\/2025\/TT-BTC ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2025) nh\u01b0 sau:<\/p>\n
B\u1ed5 sung c\u1ee5m t\u1eeb \u201c\u0110\u1ecbnh danh c\u00e1 nh\u00e2n\u201d v\u00e0o c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin ch\u1ee9a c\u1ee5m t\u1eeb \u201cCMND\u201d, \u201cCCCD\u201d, \u201cCh\u1ee9ng minh nh\u00e2n d\u00e2n\u201d, \u201cCh\u1ee9ng minh th\u01b0\u201d, \u201cC\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n\u201d, \u201cTh\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n\u201d, \u201cTh\u1ebb c\u0103n c\u01b0\u1edbc\u201d, \u201cGi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n\u201d t\u1ea1i c\u00e1c m\u1eabu bi\u1ec3u ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC .<\/p>\n
B\u1ed5 sung ch\u1ec9 ti\u00eau [02a] – S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n t\u1ea1i M\u1eabu s\u1ed1 01\/MGTH.<\/p>\n
B\u1ed5 sung ch\u1ec9 ti\u00eau [05a] – S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n t\u1ea1i M\u1eabu s\u1ed1 02\/KK-TNCN, M\u1eabu s\u1ed1 02\/QTT-TNCN, M\u1eabu s\u1ed1 04\/CNV-TNCN, M\u1eabu s\u1ed1 04\/\u0110TV-TNCN, M\u1eabu s\u1ed1 04\/NNG-TNCN, M\u1eabu s\u1ed1 03\/TKTH-SDDPNN.<\/p>\n
L\u01b0u \u00fd: \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf do Chi c\u1ee5c Thu\u1ebf (nay l\u00e0 Thu\u1ebf c\u01a1 s\u1edf) qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c Chi c\u1ee5c Thu\u1ebf (nay l\u00e0 Thu\u1ebf c\u01a1 s\u1edf), C\u1ee5c Thu\u1ebf (nay l\u00e0 Thu\u1ebf T\u1ec9nh\/Th\u00e0nh ph\u1ed1) ti\u1ebfp nh\u1eadn tr\u01b0\u1edbc ng\u00e0y 01\/01\/2025, m\u00e0 \u0111\u1ebfn nay ch\u01b0a gi\u1ea3i quy\u1ebft xong do ch\u1edd k\u1ebft qu\u1ea3 tr\u1ea3 l\u1eddi, x\u00e1c minh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec c\u01a1 quan thu\u1ebf \u0111ang x\u1eed l\u00fd h\u1ed3 s\u01a1 n\u00e0y l\u00e0 c\u01a1 quan c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp t\u1ee5c gi\u1ea3i quy\u1ebft.<\/p>\n
Xem chi ti\u1ebft n\u1ed9i dung t\u1ea1i Th\u00f4ng t\u01b0 94\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 14\/10\/2025.<\/p>\n","protected":false},"excerpt":{"rendered":"
On October 14, 2025, the Minister of Finance issued Circular 94\/2025\/TT-BTC amending Circular 80\/2021\/TT-BTC guiding the Law on Tax Administration and Decree 126\/2020\/ND-CP and amending the forms of Circular 40\/2021\/TT-BTC guiding value-added tax, personal income tax and tax management for business households and business individuals.<\/p>","protected":false},"featured_media":999979244,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false},"categories":[285],"tags":[332],"class_list":["post-999979240","tai-lieu","type-tai-lieu","status-publish","has-post-thumbnail","hentry","category-van-ban-phap-luat","tag-https-bizzi-vn-wp-content-uploads-2025-11-94-14102025-170356-pdf"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999979240","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/tai-lieu"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999979240"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999979240\/revisions"}],"predecessor-version":[{"id":999979246,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999979240\/revisions\/999979246"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999979244"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979240"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979240"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979240"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}