{"id":37,"date":"2026-08-29T22:36:24","date_gmt":"2026-08-29T15:36:24","guid":{"rendered":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/lich-nop-thue-hang-thang-cho-doanh-nghiep\/"},"modified":"2026-08-29T22:36:24","modified_gmt":"2026-08-29T15:36:24","slug":"lich-nop-thue-hang-thang-cho-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/lich-nop-thue-hang-thang-cho-doanh-nghiep\/","title":{"rendered":"L\u1ecbch n\u1ed9p thu\u1ebf h\u1eb1ng th\u00e1ng cho doanh nghi\u1ec7p"},"content":{"rendered":"

C\u00f3 c\u00f4ng ty \u0111\u00f3ng m\u1ecdi kho\u1ea3n thu\u1ebf \u0111\u00fang s\u1ed1, nh\u01b0ng v\u1eabn b\u1ecb ph\u1ea1t ch\u1ec9 v\u00ec tr\u1ec5 hai ng\u00e0y. C\u00f3 c\u00f4ng ty kh\u00e1c r\u1ea5t b\u1eadn, v\u1eabn \u0111\u00fang h\u1ea1n \u0111\u1ec1u \u0111\u1eb7n nh\u1edd m\u1ed9t l\u1ecbch d\u00e1n tr\u00ean m\u00e0n h\u00ecnh k\u1ebf to\u00e1n. Kh\u00e1c bi\u1ec7t kh\u00f4ng ph\u1ea3i \u1edf ng\u01b0\u1eddi, m\u00e0 \u1edf l\u1ecbch<\/strong>. B\u00e0i n\u00e0y t\u1ed5ng h\u1ee3p c\u00e1c h\u1ea1n n\u1ed9p th\u01b0\u1eddng g\u1eb7p c\u1ee7a doanh nghi\u1ec7p, k\u00e8m l\u1ecbch c\u1ee5 th\u1ec3 cho qu\u00fd 4 n\u0103m 2026, v\u00e0 c\u00e1ch x\u1eed l\u00fd nh\u1eefng ng\u00e0y h\u1ea1n r\u01a1i v\u00e0o cu\u1ed1i tu\u1ea7n hay l\u1ec5.<\/p>\n

B\u1ed1n nh\u00f3m h\u1ea1n c\u1ea7n nh\u1edb<\/h2>\n

Ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 chia l\u00e0m b\u1ed1n nh\u00f3m: k\u00ea khai th\u01b0\u1eddng xuy\u00ean (theo th\u00e1ng ho\u1eb7c qu\u00fd), t\u1ea1m n\u1ed9p, quy\u1ebft to\u00e1n n\u0103m, v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p m\u1ed9t l\u1ea7n h\u1eb1ng n\u0103m. C\u0103n c\u1ee9 ch\u1ee7 y\u1ebfu l\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14 c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Ngh\u0129a v\u1ee5<\/th>\nH\u1ea1n ch\u1eadm nh\u1ea5t<\/th>\n<\/tr>\n<\/thead>\n
T\u1edd khai GTGT, TNCN theo th\u00e1ng<\/td>\nNg\u00e0y 20 c\u1ee7a th\u00e1ng sau<\/td>\n<\/tr>\n
T\u1edd khai GTGT, TNCN theo qu\u00fd<\/td>\nNg\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau<\/td>\n<\/tr>\n
T\u1ea1m n\u1ed9p thu\u1ebf TNDN theo qu\u00fd<\/td>\nNg\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau<\/td>\n<\/tr>\n
B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/td>\nNg\u00e0y cu\u1ed1i th\u00e1ng (\u0111\u00f3ng h\u1eb1ng th\u00e1ng)<\/td>\n<\/tr>\n
Quy\u1ebft to\u00e1n TNDN v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/td>\n31\/3 n\u0103m sau<\/td>\n<\/tr>\n
Quy\u1ebft to\u00e1n TNCN doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb<\/td>\n31\/3 n\u0103m sau<\/td>\n<\/tr>\n
C\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n TNCN<\/td>\n30\/4 n\u0103m sau<\/td>\n<\/tr>\n
L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/td>\n30\/1 h\u1eb1ng n\u0103m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u1ea3ng tr\u00ean \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch. N\u1ebfu b\u1ea1n d\u00f9ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c, h\u1ea1n quy\u1ebft to\u00e1n t\u00ednh theo ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/p>\n

Quy t\u1eafc “ng\u00e0y l\u00e0m vi\u1ec7c k\u1ebf ti\u1ebfp”<\/h2>\n

Khi ng\u00e0y cu\u1ed1i c\u1ee7a th\u1eddi h\u1ea1n tr\u00f9ng th\u1ee9 b\u1ea3y, ch\u1ee7 nh\u1eadt ho\u1eb7c ng\u00e0y ngh\u1ec9 l\u1ec5, th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo. Quy t\u1eafc n\u00e0y nghe \u0111\u01a1n gi\u1ea3n, nh\u01b0ng ch\u00ednh n\u00f3 g\u00e2y nh\u1ea7m: nhi\u1ec1u ng\u01b0\u1eddi ngh\u0129 “\u0111\u01b0\u1ee3c l\u00f9i” n\u00ean ch\u1ee7 \u0111\u1ed9ng \u0111\u1ec3 d\u1ed3n \u0111\u1ebfn ph\u00fat ch\u00f3t, r\u1ed3i g\u1eb7p \u0111\u1ee3t ngh\u1ebdn c\u1ed5ng \u0111i\u1ec7n t\u1eed. L\u1eddi khuy\u00ean c\u1ee7a ch\u00fang t\u00f4i: n\u1ed9p tr\u01b0\u1edbc \u00edt nh\u1ea5t m\u1ed9t ng\u00e0y l\u00e0m vi\u1ec7c so v\u1edbi h\u1ea1n g\u1ed1c.<\/p>\n

L\u1ecbch c\u1ee5 th\u1ec3 qu\u00fd 4 n\u0103m 2026<\/h2>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 l\u1ecbch minh ho\u1ea1 cho doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh d\u01b0\u01a1ng l\u1ecbch (ng\u00e0y trong tu\u1ea7n \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra b\u1eb1ng l\u1ecbch):<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Vi\u1ec7c<\/th>\nH\u1ea1n g\u1ed1c<\/th>\nH\u1ea1n th\u1ef1c t\u1ebf<\/th>\n<\/tr>\n<\/thead>\n
T\u1ea1m n\u1ed9p TNDN qu\u00fd 3\/2026<\/td>\n30\/10\/2026 (th\u1ee9 6)<\/td>\n30\/10\/2026<\/td>\n<\/tr>\n
T\u1edd khai GTGT qu\u00fd 3\/2026<\/td>\n31\/10\/2026 (th\u1ee9 7)<\/td>\n2\/11\/2026 (th\u1ee9 2)<\/td>\n<\/tr>\n
T\u1edd khai GTGT, TNCN th\u00e1ng 10\/2026<\/td>\n20\/11\/2026 (th\u1ee9 6)<\/td>\n20\/11\/2026<\/td>\n<\/tr>\n
T\u1edd khai GTGT, TNCN th\u00e1ng 11\/2026<\/td>\n20\/12\/2026 (ch\u1ee7 nh\u1eadt)<\/td>\n21\/12\/2026 (th\u1ee9 2)<\/td>\n<\/tr>\n
T\u1edd khai GTGT, TNCN th\u00e1ng 12\/2026<\/td>\n20\/1\/2027 (th\u1ee9 4)<\/td>\n20\/1\/2027<\/td>\n<\/tr>\n
L\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2027<\/td>\n30\/1\/2027 (th\u1ee9 7)<\/td>\n1\/2\/2027 (th\u1ee9 2)<\/td>\n<\/tr>\n
T\u1edd khai GTGT qu\u00fd 4\/2026<\/td>\n31\/1\/2027 (ch\u1ee7 nh\u1eadt)<\/td>\n1\/2\/2027 (th\u1ee9 2)<\/td>\n<\/tr>\n
T\u1ea1m n\u1ed9p TNDN qu\u00fd 4\/2026<\/td>\n30\/1\/2027 (th\u1ee9 7)<\/td>\n1\/2\/2027 (th\u1ee9 2)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n

Qu\u00fd 4 th\u01b0\u1eddng tr\u00f9ng k\u1ef3 ngh\u1ec9 T\u1ebft Nguy\u00ean \u0111\u00e1n n\u00ean k\u1ebf to\u00e1n hay d\u1ed3n vi\u1ec7c v\u1ec1 cu\u1ed1i th\u00e1ng 1. N\u1ebfu th\u1eddi gian ngh\u1ec9 T\u1ebft k\u00e9o h\u1ea1n sang ng\u00e0y kh\u00e1c, c\u01a1 quan thu\u1ebf s\u1ebd c\u00f3 th\u00f4ng b\u00e1o; h\u00e3y theo d\u00f5i c\u1ed5ng th\u00f4ng tin thay v\u00ec gi\u1ea3 \u0111\u1ecbnh.<\/p>\n<\/div>\n

Khi c\u1ea7n, b\u1ea1n c\u00f3 th\u1ec3 xem to\u00e0n b\u1ed9 l\u1ecbch tr\u1ef1c quan t\u1ea1i trang l\u1ecbch n\u1ed9p thu\u1ebf<\/a> c\u1ee7a ch\u00fang t\u00f4i.<\/p>\n

T\u1ea1m n\u1ed9p TNDN: nhi\u1ec1u doanh nghi\u1ec7p qu\u00ean nh\u1ea5t<\/h2>\n

Kh\u00e1c v\u1edbi GTGT l\u00e0 t\u1edd khai ph\u1ea3i n\u1ed9p d\u00f9 kh\u00f4ng ph\u00e1t sinh, t\u1ea1m n\u1ed9p TNDN h\u1eb1ng qu\u00fd nh\u00ecn nh\u01b0 “kh\u00f4ng c\u00f3 g\u00ec n\u1ebfu ch\u01b0a l\u00e3i”. Nh\u01b0ng v\u1edbi doanh nghi\u1ec7p c\u00f3 l\u00e3i, ph\u1ea7n t\u1ea1m n\u1ed9p thi\u1ebfu c\u00f3 th\u1ec3 ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p khi quy\u1ebft to\u00e1n. C\u00e1ch l\u00e0m g\u1ecdn: t\u00ednh l\u1ee3i nhu\u1eadn t\u1ea1m t\u00ednh cu\u1ed1i m\u1ed7i qu\u00fd, nh\u00e2n thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng, so s\u00e1nh v\u1edbi s\u1ed1 t\u1ea1m n\u1ed9p. C\u00e1ch quy\u1ebft to\u00e1n chi ti\u1ebft, xem quy\u1ebft to\u00e1n thu\u1ebf TNDN cu\u1ed1i n\u0103m: checklist 12 vi\u1ec7c<\/a>.<\/p>\n

L\u1ec7 ph\u00ed m\u00f4n b\u00e0i: kho\u1ea3n nh\u1ecf nh\u01b0ng hay tr\u1ec5<\/h2>\n

Theo Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP), doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean 10 t\u1ef7 n\u1ed9p 3.000.000\u0111\/n\u0103m, v\u1ed1n t\u1eeb 10 t\u1ef7 tr\u1edf xu\u1ed1ng n\u1ed9p 2.000.000\u0111\/n\u0103m; chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh n\u1ed9p 1.000.000\u0111. C\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n trong n\u0103m \u0111\u1ea7u. H\u1ea1n n\u1ed9p l\u00e0 30\/1. S\u1ed1 ti\u1ec1n kh\u00f4ng l\u1edbn, nh\u01b0ng ch\u1eadm n\u1ed9p v\u1eabn th\u00e0nh h\u1ed3 s\u01a1 vi ph\u1ea1m v\u00e0 ch\u00fang t\u00f4i t\u1eebng th\u1ea5y ph\u1ea7n m\u1ec1m thu\u1ebf c\u1ea3nh b\u00e1o ngay t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean ch\u1eadm.<\/p>\n

B\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n “ngo\u00e0i thu\u1ebf”<\/h2>\n

B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i kh\u00f4ng n\u1eb1m trong t\u1edd khai thu\u1ebf nh\u01b0ng c\u00f3 h\u1ea1n ri\u00eang: \u0111\u00f3ng h\u1eb1ng th\u00e1ng, ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i th\u00e1ng. C\u00f4ng ty c\u00f3 ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1edbi k\u00fd h\u1ee3p \u0111\u1ed3ng c\u1ea7n b\u00e1o t\u0103ng lao \u0111\u1ed9ng s\u1edbm, v\u00ec ch\u1eadm b\u00e1o th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn ph\u1ea3i \u0111\u00f3ng truy thu v\u00e0 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng quy\u1ec1n l\u1ee3i c\u1ee7a nh\u00e2n vi\u00ean. K\u1ebf to\u00e1n hay x\u1ebfp vi\u1ec7c n\u00e0y v\u00e0o m\u1ee5c “nh\u00e2n s\u1ef1” n\u00ean hay b\u1ecb l\u00e3ng qu\u00ean gi\u1eefa c\u00e1c h\u1ea1n thu\u1ebf, trong khi ti\u1ec1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m m\u1ed7i th\u00e1ng th\u01b0\u1eddng l\u00e0 kho\u1ea3n chi c\u1ed1 \u0111\u1ecbnh l\u1edbn th\u1ee9 hai sau l\u01b0\u01a1ng.<\/p>\n

C\u00e1ch l\u1eadp l\u1ecbch thu\u1ebf cho ri\u00eang c\u00f4ng ty b\u1ea1n<\/h2>\n
    \n
  1. X\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai GTGT (th\u00e1ng hay qu\u00fd) v\u00e0 k\u1ef3 khai TNCN c\u1ee7a c\u00f4ng ty.<\/li>\n
  2. Ghi h\u1ea1n g\u1ed1c v\u00e0o l\u1ecbch chung, th\u00eam m\u1ed9t m\u1ed1c nh\u1eafc tr\u01b0\u1edbc 5 ng\u00e0y.<\/li>\n
  3. Ki\u1ec3m tra l\u1ecbch ngh\u1ec9 l\u1ec5 \u0111\u1ea7u n\u0103m, t\u00ednh l\u1ea1i c\u00e1c h\u1ea1n l\u00f9i.<\/li>\n
  4. Giao m\u1ed9t ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u00ednh v\u00e0 m\u1ed9t ng\u01b0\u1eddi d\u1ef1 ph\u00f2ng.<\/li>\n
  5. L\u01b0u b\u1eb1ng ch\u1ee9ng n\u1ed9p (bi\u00ean lai \u0111i\u1ec7n t\u1eed, th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn) theo t\u1eebng k\u1ef3.<\/li>\n<\/ol>\n

    N\u1ebfu kh\u00f4ng mu\u1ed1n nh\u1edb l\u1ecbch n\u00e0y, d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf<\/a> c\u1ee7a ch\u00fang t\u00f4i c\u00f3 l\u1ecbch nh\u1eafc c\u1ed1 \u0111\u1ecbnh v\u00e0 ph\u1ea3n h\u1ed3i khi h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn. M\u1ed9t c\u00e1ch kh\u00e1c l\u00e0 \u0111\u1ecdc th\u00eam c\u00e1ch t\u00ednh thu\u1ebf GTGT trong b\u00e0i thu\u1ebf GTGT kh\u1ea5u tr\u1eeb hay tr\u1ef1c ti\u1ebfp<\/a>, gi\u00fap b\u1ea1n bi\u1ebft ch\u00ednh x\u00e1c t\u1edd khai m\u00ecnh ph\u1ea3i n\u1ed9p l\u00e0 g\u00ec tr\u01b0\u1edbc khi t\u1edbi h\u1ea1n.<\/p>\n

    \n

    L\u01b0u \u00fd DEMO.<\/strong> N\u1ed9i dung mang t\u00ednh tham kh\u1ea3o, DEMO \u2013 s\u1ed1 li\u1ec7u minh ho\u1ea1; \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh ho\u1eb7c h\u1ecfi k\u1ebf to\u00e1n tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    H\u1ea1n t\u1edd khai GTGT, TNCN theo th\u00e1ng v\u00e0 qu\u00fd, t\u1ea1m n\u1ed9p TNDN, BHXH, m\u00f4n b\u00e0i, quy\u1ebft to\u00e1n. C\u00f3 l\u1ecbch c\u1ee5 th\u1ec3 qu\u00fd 4\/2026 v\u00e0 c\u00e1ch x\u1eed l\u00fd h\u1ea1n r\u01a1i v\u00e0o ng\u00e0y ngh\u1ec9.<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-37","post","type-post","status-publish","format-standard","hentry","category-thue-doanh-nghiep"],"_links":{"self":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts\/37","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/comments?post=37"}],"version-history":[{"count":0,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts\/37\/revisions"}],"wp:attachment":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/media?parent=37"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/categories?post=37"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/tags?post=37"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}