{"id":2765,"date":"2026-08-18T09:07:24","date_gmt":"2026-08-18T09:07:24","guid":{"rendered":"https:\/\/thuecoso14tphcm.gov.vn\/?p=2765"},"modified":"2026-08-18T09:07:24","modified_gmt":"2026-08-18T09:07:24","slug":"%f0%9f%93%a2-gioi-thieu-diem-moi-thong-tu-so-95-2026-tt-btc-cua-bo-tai-chinh","status":"publish","type":"post","link":"https:\/\/thuecoso14tphcm.gov.vn\/?p=2765","title":{"rendered":"\ud83d\udce2 GI\u1edaI THI\u1ec6U \u0110I\u1ec2M M\u1edaI TH\u00d4NG T\u01af S\u1ed0 95\/2026\/TT-BTC C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH"},"content":{"rendered":"\n
\"\"\/<\/figure>\n\n\n\n

\ud83d\udcc5 Th\u1eddi gian \u00e1p d\u1ee5ng:<\/p>\n\n\n\n

Ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2026.<\/p>\n\n\n\n

\ud83d\udcdc Quy m\u00f4 & V\u0103n b\u1ea3n thay th\u1ebf:<\/p>\n\n\n\n

K\u1ebft c\u1ea5u v\u0103n b\u1ea3n g\u1ed3m 05 Ch\u01b0\u01a1ng v\u00e0 84 \u0110i\u1ec1u.<\/p>\n\n\n\n

Thay th\u1ebf ho\u00e0n to\u00e0n Th\u00f4ng t\u01b0 s\u1ed1 205\/2013\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 45\/2021\/TT-BTC.<\/p>\n\n\n\n

\ud83d\udca1 C\u00e1c n\u1ed9i dung tr\u1ecdng t\u00e2m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u01b0u \u00fd:<\/p>\n\n\n\n

\ud83c\udf10 1. Th\u1ef1c hi\u1ec7n Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n:<\/p>\n\n\n\n

H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n l\u1eadu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o thu nh\u1eadp v\u00e0 t\u00e0i s\u1ea3n gi\u1eefa Vi\u1ec7t Nam v\u1edbi c\u00e1c n\u01b0\u1edbc v\u00e0 v\u00f9ng l\u00e3nh th\u1ed5 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1ea1i Vi\u1ec7t Nam<\/p>\n\n\n\n

\ud83e\udd1d 2. Th\u1ee7 t\u1ee5c Th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP):<\/p>\n\n\n\n

H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP)<\/p>\n\n\n\n

\ud83d\udcc8 3. C\u01a1 ch\u1ebf Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA):<\/p>\n\n\n\n

H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA) trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/p>\n\n\n\n

\ud83d\udd0d H\u01af\u1edaNG D\u1eaaN TRA C\u1ee8U CHI TI\u1ebeT: \u0110\u1ec3 t\u00ecm hi\u1ec3u c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 xem n\u1ed9i dung chi ti\u1ebft t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 4736\/CT-CS c\u1ee7a C\u1ee5c Thu\u1ebf.<\/p>\n\n\n\n

Qu\u00e9t m\u00e3 QR \u0111\u1ec3 xem to\u00e0n b\u1ed9 n\u1ed9i dung C\u00f4ng v\u0103n s\u1ed1 4697\/CT-CS c\u1ee7a C\u1ee5c Thu\u1ebf:<\/p>\n\n\n

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

\u200b<\/p>\n","protected":false},"excerpt":{"rendered":"

\ud83d\udcc5 Th\u1eddi gian \u00e1p d\u1ee5ng: Ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2026. \ud83d\udcdc Quy m\u00f4 & V\u0103n b\u1ea3n thay th\u1ebf: K\u1ebft […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,11,12,1,10],"tags":[],"class_list":["post-2765","post","type-post","status-publish","format-standard","hentry","category-thong-bao","category-tin-ve-thue","category-tin-tong-hop","category-tin-tuc","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2765","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2765"}],"version-history":[{"count":1,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2765\/revisions"}],"predecessor-version":[{"id":2766,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2765\/revisions\/2766"}],"wp:attachment":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}