{"id":918,"date":"2025-06-16T14:24:52","date_gmt":"2025-06-16T07:24:52","guid":{"rendered":"https:\/\/tlsfirm.com\/?p=918"},"modified":"2025-07-15T16:43:08","modified_gmt":"2025-07-15T09:43:08","slug":"tam-ngung-kinh-doanh-co-phai-nop-thue-khong","status":"publish","type":"post","link":"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/tam-ngung-kinh-doanh-co-phai-nop-thue-khong\/","title":{"rendered":"Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng? [C\u1eadp nh\u1eadt 2025]"},"content":{"rendered":"<p>R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng kh\u00f3 kh\u0103n, mu\u1ed1n t\u1ea1m ng\u1eebng kinh doanh \u0111\u1ec3 \u201cngh\u1ec9 ng\u01a1i\u201d ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac. Tuy nhi\u00ean, c\u00e2u h\u1ecfi l\u1edbn nh\u1ea5t l\u00e0: Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng? N\u1ebfu kh\u00f4ng x\u1eed l\u00fd \u0111\u00fang \u2013 b\u1ea1n v\u1eabn c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p, ho\u1eb7c b\u1ecb kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf!<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 ngh\u0129a v\u1ee5 thu\u1ebf khi t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c c\u1ea7n th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n<p><strong>1\/ T\u1ea1m ng\u1eebng kinh doanh l\u00e0 g\u00ec?<\/strong><\/p>\n\n\n\n<p>L\u00e0 vi\u1ec7c doanh nghi\u1ec7p t\u1ea1m d\u1eebng to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh trong th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh, nh\u01b0ng kh\u00f4ng ch\u1ea5m d\u1ee9t ph\u00e1p nh\u00e2n. Trong th\u1eddi gian n\u00e0y, doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch, kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n, kh\u00f4ng c\u00f3 doanh thu.<\/p>\n\n\n\n<p>Theo Lu\u1eadt Doanh nghi\u1ec7p 2020, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ea1m ng\u1eebng t\u1ed1i \u0111a 1 n\u0103m\/l\u1ea7n v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o tr\u01b0\u1edbc \u00edt nh\u1ea5t 3 ng\u00e0y l\u00e0m vi\u1ec7c.<\/p>\n\n\n\n<p><strong>2\/ Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<\/strong><\/p>\n\n\n\n<p>KH\u00d4NG, n\u1ebfu:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u00e3 n\u1ed9p th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng \u0111\u00fang h\u1ea1n l\u00ean S\u1edf KH&amp;\u0110T v\u00e0 C\u1ee5c Thu\u1ebf<\/li>\n\n\n\n<li>Kh\u00f4ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/li>\n\n\n\n<li>Kh\u00f4ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n, l\u01b0\u01a1ng, giao d\u1ecbch t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n\n\n\n<p>V\u1eaaN PH\u1ea2I N\u1ed8P, n\u1ebfu:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ea1m ng\u1eebng nh\u01b0ng kh\u00f4ng khai b\u00e1o \u0111\u00fang quy \u0111\u1ecbnh<\/li>\n\n\n\n<li>V\u1eabn c\u00f3 ho\u1ea1t \u0111\u1ed9ng ng\u1ea7m nh\u01b0 giao d\u1ecbch ng\u00e2n h\u00e0ng, thanh to\u00e1n h\u1ee3p \u0111\u1ed3ng, chi ph\u00ed ph\u00e1t sinh<\/li>\n\n\n\n<li>C\u00f2n n\u1ee3 thu\u1ebf ho\u1eb7c ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 k\u1ef3 tr\u01b0\u1edbc<\/li>\n<\/ul>\n\n\n\n<p><em>L\u01b0u \u00fd:<\/em> Trong n\u0103m 2025, nhi\u1ec1u doanh nghi\u1ec7p t\u1ea1m ng\u1eebng v\u1eabn b\u1ecb c\u01a1 quan thu\u1ebf g\u1ecdi l\u00e0m vi\u1ec7c do c\u00f3 d\u1ea5u hi\u1ec7u \u201cng\u1eebng \u1ea3o\u201d nh\u01b0ng v\u1eabn ho\u1ea1t \u0111\u1ed9ng ng\u1ea7m.<\/p>\n\n\n\n<p><strong>3\/ Thu\u1ebf m\u00f4n b\u00e0i khi t\u1ea1m ng\u1eebng kinh doanh:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng tr\u01b0\u1edbc ng\u00e0y 30\/01 h\u00e0ng n\u0103m \u2192 KH\u00d4NG ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i n\u0103m \u0111\u00f3<\/li>\n\n\n\n<li>N\u1ebfu th\u00f4ng b\u00e1o sau ng\u00e0y 30\/01 \u2192 V\u1eaaN ph\u1ea3i n\u1ed9p \u0111\u1ee7 thu\u1ebf m\u00f4n b\u00e0i (t\u1ed1i thi\u1ec3u 1 tri\u1ec7u\/n\u0103m)<\/li>\n<\/ul>\n\n\n\n<p>TLSFirm khuy\u1ebfn ngh\u1ecb n\u1ed9p th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh **tr\u01b0\u1edbc T\u1ebft Nguy\u00ean \u0111\u00e1n** \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf.<\/p>\n\n\n\n<p><strong>4\/ Sai l\u1ea7m doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc khi t\u1ea1m ng\u1eebng:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng n\u1ed9p th\u00f4ng b\u00e1o \u2192 v\u1eabn b\u1ecb t\u00ednh thu\u1ebf m\u00f4n b\u00e0i &amp; thu\u1ebf kh\u00e1c<\/li>\n\n\n\n<li>V\u1eabn giao d\u1ecbch t\u00e0i ch\u00ednh \u2192 b\u1ecb xem l\u00e0 \u201cv\u1eabn ho\u1ea1t \u0111\u1ed9ng\u201d<\/li>\n\n\n\n<li>Kh\u00f4ng khai thu\u1ebf k\u1ef3 tr\u01b0\u1edbc \u2192 b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p &amp; vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/li>\n<\/ul>\n\n\n\n<p>\u201cG\u1ea7n 12.000 doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh trong n\u0103m 2024 \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t thu\u1ebf v\u00ec kh\u00f4ng n\u1ed9p \u0111\u00fang h\u1ea1n th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng.\u201d \u2013 Theo b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c Thu\u1ebf<\/p>\n\n\n\n<p><strong>5\/ D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 t\u1ea1m ng\u1eebng kinh doanh t\u1ea1i TLSFirm:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>So\u1ea1n th\u1ea3o h\u1ed3 s\u01a1 t\u1ea1m ng\u1eebng kinh doanh (theo m\u1eabu m\u1edbi 2025)<\/li>\n\n\n\n<li>N\u1ed9p th\u00f4ng b\u00e1o cho S\u1edf KH\u0110T &amp; C\u1ee5c Thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n<\/li>\n\n\n\n<li>R\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 thu\u1ebf tr\u01b0\u1edbc khi ng\u1eebng<\/li>\n\n\n\n<li>H\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n x\u1eed l\u00fd n\u1ee3 thu\u1ebf, ph\u1ea1t, v\u00e0 gi\u1eef m\u00e3 s\u1ed1 thu\u1ebf ho\u1ea1t \u0111\u1ed9ng<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/tlsfirm.com\/en\/lien-he\/\">Li\u00ean h\u1ec7 TLSFirm<\/a> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p ngh\u1ec9 \u0111\u00fang \u2013 ngh\u1ec9 s\u1ea1ch \u2013 ngh\u1ec9 h\u1ee3p ph\u00e1p!<\/p>\n\n\n\n<p><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p:<\/strong><\/p>\n\n\n\n<p>T\u1ea1m ng\u1eebng c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf kh\u00f4ng?<\/p>\n\n\n\n<p>Kh\u00f4ng, n\u1ebfu \u0111\u00e3 th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng \u0111\u00fang h\u1ea1n v\u00e0 kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch.<br><br>T\u1ea1m ng\u1eebng trong 6 th\u00e1ng c\u00f3 c\u1ea7n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i kh\u00f4ng?<\/p>\n\n\n\n<p>Ph\u1ee5 thu\u1ed9c th\u1eddi \u0111i\u1ec3m n\u1ed9p th\u00f4ng b\u00e1o \u2013 n\u1ebfu sau 30\/01 th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 n\u0103m.<br><br>T\u1ea1m ng\u1eebng c\u00f3 b\u1ecb thanh tra thu\u1ebf kh\u00f4ng?<\/p>\n\n\n\n<p>Kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, nh\u01b0ng n\u1ebfu ph\u00e1t hi\u1ec7n giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng, v\u1eabn c\u00f3 th\u1ec3 b\u1ecb ki\u1ec3m tra.<\/p>\n\n\n\n<p><strong>K\u1ebft lu\u1eadn:<\/strong><\/p>\n\n\n\n<p>Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng? \u2013 C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 \u201cc\u00f3 th\u1ec3 kh\u00f4ng\u201d, n\u1ebfu b\u1ea1n l\u00e0m \u0111\u00fang. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf gi\u00fap doanh nghi\u1ec7p ngh\u1ec9 h\u1ee3p ph\u00e1p, tr\u00e1nh b\u1ecb ph\u1ea1t v\u00e0 gi\u1eef v\u1eefng uy t\u00edn ph\u00e1p l\u00fd.<\/p>\n\n\n\n<p><a href=\"https:\/\/tlsfirm.com\/en\/lien-he\/\">TLSFirm<\/a> lu\u00f4n s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 to\u00e0n b\u1ed9 th\u1ee7 t\u1ee5c, gi\u00fap b\u1ea1n t\u1ea1m ng\u1eebng an to\u00e0n \u2013 kh\u00f4ng lo thu\u1ebf!<\/p>\n\n\n\n<p><strong>T\u1eeb kh\u00f3a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh 2025<\/li>\n\n\n\n<li>C\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf khi doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kh\u00f4ng<\/li>\n\n\n\n<li>T\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u00f3 ph\u1ea3i khai thu\u1ebf<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 ng\u1eebng kinh doanh gi\u00e1 r\u1ebb<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng kh\u00f3 kh\u0103n, mu\u1ed1n t\u1ea1m ng\u1eebng kinh doanh \u0111\u1ec3 \u201cngh\u1ec9 ng\u01a1i\u201d ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac. Tuy nhi\u00ean, c\u00e2u h\u1ecfi l\u1edbn nh\u1ea5t l\u00e0: Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng? N\u1ebfu kh\u00f4ng x\u1eed l\u00fd \u0111\u00fang \u2013 b\u1ea1n v\u1eabn c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf, &#8230; <a title=\"Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng? [C\u1eadp nh\u1eadt 2025]\" class=\"read-more\" href=\"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/tam-ngung-kinh-doanh-co-phai-nop-thue-khong\/\" aria-label=\"Read more about Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng? [C\u1eadp nh\u1eadt 2025]\">Read more<\/a><\/p>","protected":false},"author":2,"featured_media":977,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","slim_seo":{"title":"Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng? | TLSFirm","description":"Gi\u1ea3i \u0111\u00e1p t\u1ea1m ng\u1eebng kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft & h\u1ed7 tr\u1ee3 d\u1ecbch v\u1ee5 t\u1ea1m ng\u1eebng kinh doanh an to\u00e0n \u2013 \u0111\u00fang lu\u1eadt \u2013 kh\u00f4ng b\u1ecb truy thu thu\u1ebf."},"footnotes":""},"categories":[73],"tags":[],"class_list":["post-918","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-va-ke-toan-doanh-nghiep-cate"],"uagb_featured_image_src":{"full":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/11zon_resized-12.png",1280,720,false],"thumbnail":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/11zon_resized-12-150x150.png",150,150,true],"medium":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/11zon_resized-12-300x169.png",300,169,true],"medium_large":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/11zon_resized-12-768x432.png",768,432,true],"large":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/11zon_resized-12-1024x576.png",1024,576,true],"1536x1536":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/11zon_resized-12.png",1280,720,false],"2048x2048":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/11zon_resized-12.png",1280,720,false],"trp-custom-language-flag":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/11zon_resized-12-18x10.png",18,10,true]},"uagb_author_info":{"display_name":"Thang Nguyen","author_link":"https:\/\/tlsfirm.com\/en\/author\/thang-nguyen\/"},"uagb_comment_info":0,"uagb_excerpt":"R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng kh\u00f3 kh\u0103n, mu\u1ed1n t\u1ea1m ng\u1eebng kinh doanh \u0111\u1ec3 \u201cngh\u1ec9 ng\u01a1i\u201d ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac. Tuy nhi\u00ean, c\u00e2u h\u1ecfi l\u1edbn nh\u1ea5t l\u00e0: Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng? N\u1ebfu kh\u00f4ng x\u1eed l\u00fd \u0111\u00fang \u2013 b\u1ea1n v\u1eabn c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf,&hellip;","_links":{"self":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/918","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/comments?post=918"}],"version-history":[{"count":3,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/918\/revisions"}],"predecessor-version":[{"id":1747,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/918\/revisions\/1747"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/media\/977"}],"wp:attachment":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/media?parent=918"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/categories?post=918"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/tags?post=918"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}