{"id":6971,"date":"2025-02-27T14:40:32","date_gmt":"2025-02-27T07:40:32","guid":{"rendered":"https:\/\/dichvuketoan.net.vn\/?p=6971"},"modified":"2025-02-27T14:40:32","modified_gmt":"2025-02-27T07:40:32","slug":"dich-vu-hoan-thue-2","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/dich-vu-hoan-thue-2\/","title":{"rendered":"D\u1ecbch V\u1ee5 Ho\u00e0n Thu\u1ebf"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/dichvuketoan.net.vn\/vi\/wp-json\/wp\/v2\/posts\/6971\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><p><span style=\"color: #000000;\"><span style=\"font-family: 'times new roman', times, serif;\"><em>N<\/em><em>\u1ebfu qu\u00fd v\u1ecb \u0111ang lo l\u1eafng, g\u1eb7p nhi\u1ec1u v\u01b0\u1edbng b\u1eadn v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT (gi\u00e1 tr\u1ecb gia t\u0103ng) m\u00e0 ch\u01b0a bi\u1ebft t\u00ecm \u0111\u01a1n v\u1ecb n\u00e0o uy t\u00edn, tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd th\u00ec MVA ch\u00ednh l\u00e0 \u0111i\u1ec3m \u0111\u1ebfn tuy\u1ec7t v\u1eddi d\u00e0nh cho b\u1ea1n \u0111\u1ea5y. V\u1edbi kinh nghi\u1ec7m tr\u00ean 10 n\u0103m ho\u1ea1t \u0111\u1ed9ng ch\u00fang t\u00f4i c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean gia, nh<\/em><\/span><em style=\"font-family: 'times new roman', times, serif; font-size: inherit;\">\u00e2n s\u1ef1 c\u00f3 gi\u00e0u kinh nghi\u1ec7m v\u1ec1 <strong>d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf<\/strong>\u00a0GTGT h\u1ed7 tr\u1ee3 c\u00e1 nh\u00e2n, doanh nghi\u1ec7p tr\u00ean to\u00e0n qu\u1ed1c x\u1eed l\u00fd nhanh ch\u00f3ng, \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. \u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf t\u1ea1i MVA m\u1eddi qu\u00fd v\u1ecb xem th\u00eam th\u00f4ng tin d\u01b0\u1edbi \u0111\u00e2y.<\/em><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><strong><span id=\"I_Bao_gia_dich_vu_hoan_thue_GTGT_cua_MVA\" style=\"font-size: 14pt;\">I. B\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT c\u1ee7a MVA<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">Hi\u1ec7n t\u1ea1i ph\u00ed d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf t\u1ea1i MVA s\u1ebd c\u1ea7n t\u00f9y thu\u1ed9c v\u00e0o h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p b\u00ean ph\u00eda kh\u00e1ch h\u00e0ng. M\u1eb7t kh\u00e1c v\u1edbi chi ph\u00ed khi ho\u00e0n thu\u1ebf th\u00e0nh c\u00f4ng s\u1ebd c\u00f3 m\u1ee9c ph\u00ed t\u1eeb 3% \u0111\u1ebfn 10% t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n. Ch\u00ednh v\u00ec th\u1ebf khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ch\u00fang t\u00f4i c\u0169ng s\u1ebd xem x\u00e9t v\u00e0 c\u00f3 th\u00f4ng b\u00e1o chi ti\u1ebft v\u1edbi qu\u00fd c\u00f4ng ty, doanh nghi\u1ec7p tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h2><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><strong><span id=\"II_Thoi_gian_hoan_thanh_thu_tuc_hoan_thue_GTGT_cua_MVA\" style=\"font-size: 14pt;\">II. Th\u1eddi gian ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT c\u1ee7a MVA<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">Hi\u1ec7n nay \u0111\u1ec3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT t\u1ea1i MVA s\u1ebd m\u1ea5t th\u1eddi gian trong kho\u1ea3ng 45 ng\u00e0y l\u00e0m vi\u1ec7c. V\u1edbi nhi\u1ec1u \u0111\u01a1n v\u1ecb t\u1ef1 l\u00e0m th\u01b0\u1eddng m\u1ea5t th\u1eddi gian l\u00e2u h\u01a1n b\u1edfi thi\u1ebfu kinh nghi\u1ec7m x\u1eed l\u00fd v\u00e0 th\u01b0\u1eddng s\u1ebd m\u1eafc l\u1ed7i trong vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng kh\u00f4ng nh\u1ecf \u0111\u1ebfn qu\u00e1 tr\u00ecnh c\u0169ng nh\u01b0 k\u1ebft qu\u1ea3. D\u01b0\u1edbi \u0111\u00e2y MVA c\u0169ng chia s\u1ebb 1 s\u1ed1 l\u1ed7i sai m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb th\u01b0\u1eddng m\u1eafc ph\u1ea3i.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6976\" src=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2025\/02\/z6357284113881_b560a4e6934d8058fb58fa8960720308.jpg\" alt=\"\" width=\"899\" height=\"557\" srcset=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2025\/02\/z6357284113881_b560a4e6934d8058fb58fa8960720308.jpg 899w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2025\/02\/z6357284113881_b560a4e6934d8058fb58fa8960720308-646x400.jpg 646w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2025\/02\/z6357284113881_b560a4e6934d8058fb58fa8960720308-768x476.jpg 768w\" sizes=\"(max-width: 899px) 100vw, 899px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>Ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c r\u00f5 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>\u0110i\u1ec1n th\u00f4ng tin s\u1ed1 t\u00e0i kho\u1ea3n nh\u1eadn ho\u00e0n thu\u1ebf GTGT c\u1ee7a c\u00e1 nh\u00e2n, doanh nghi\u1ec7p kh\u00f4ng tr\u00f9ng kh\u1edbp v\u1edbi s\u1ed1 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>K\u00ea khai nh\u1ea7m khi ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u thu\u1ebf GTGT d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n kh\u00f4ng kh\u1edbp s\u1ed1 thu\u1ebf \u0111\u00e3 k\u00ea khai\u2026<\/em><\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><strong><span id=\"III_Dich_vu_hoan_thue_cua_MVA_cam_ket\" style=\"font-size: 14pt;\">III. D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf c\u1ee7a MVA cam k\u1ebft<\/span><\/strong><\/span><\/h2>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">Khi l\u1ef1a ch\u1ecdn d\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i qu\u00fd doanh nghi\u1ec7p ho\u00e0n to\u00e0n y\u00ean t\u00e2m v\u1ec1 nghi\u1ec7p v\u1ee5 chuy\u00ean m\u00f4n v\u00e0 \u0111\u1eb7c bi\u1ec7t \u0111\u1ea3m b\u1ea3o nh\u1eefng cam k\u1ebft sau \u0111\u00e2y:<\/span>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>Gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a chi ph\u00ed ho\u00e0n thu\u1ebf.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>X\u1eed l\u00fd trong th\u1eddi gian ng\u1eafn nh\u1ea5t c\u00f3 th\u1ec3.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>Ki\u1ec3m tra x\u1eed l\u00fd ch\u1eb7t ch\u1ebd to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>N\u00f3i kh\u00f4ng v\u1edbi r\u1ee7i ro b\u1ecb truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>MVA s\u1ebd h\u1ed7 tr\u1ee3 \u0111\u1ea1i di\u1ec7n cho doanh nghi\u1ec7p c\u1ee7a qu\u00fd v\u1ecb gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>Ch\u00fang t\u00f4i s\u1ebd \u0111\u1ea1i di\u1ec7n c\u00f4ng ty c\u1ee7a qu\u00fd v\u1ecb nh\u1eadn quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf GTGT.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>Gi\u00e1m s\u00e1t v\u00e0 h\u1ed7 tr\u1ee3 li\u00ean t\u1ee5c cho \u0111\u1ebfn khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.<\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><strong><span id=\"IV_Dieu_kien_de_doanh_nghiep_duoc_hoan_thue_GTGT\" style=\"font-size: 14pt;\">IV. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/span><\/strong><\/span><\/h2>\n<ul style=\"list-style-type: disc;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">Doanh nghi\u1ec7p c\u1ee7a b\u1ea1n n\u1ebfu mu\u1ed1n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT lu\u00f4n c\u1ea7n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u c\u1ea7n thi\u1ebft sau:\u00a0<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>Doanh nghi\u1ec7p c\u1ee7a qu\u00fd v\u1ecb c\u1ea7n c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>X\u1eed l\u00fd s\u1ed1 li\u1ec7u, t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>Doanh nghi\u1ec7p c\u1ee7a b\u1ea1n m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00f9ng v\u1edbi MST c\u1ee7a doanh nghi\u1ec7p<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>C\u00f3 s\u1ed1 s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp c\u0169ng nh\u01b0 l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>X\u1eed l\u00fd th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00fang theo quy \u0111\u1ecbnh.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>Doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 con d\u1ea5u.<\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><strong><span id=\"V_4_truong_hop_duoc_hoan_thue_ban_can_biet\" style=\"font-size: 14pt;\">V. 4 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf b\u1ea1n c\u1ea7n bi\u1ebft<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 18 Th\u00f4ng t\u01b0 219\/2013-BTC quy \u0111\u1ecbnh c\u00f3 9 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gtgt nh\u01b0 sau:<\/span><\/p>\n<h3><span style=\"font-size: 14pt; font-family: 'times new roman', times, serif; color: #000000;\"><strong>5.1 \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0: xu\u1ea5t kh\u1ea9u v\u00e0 kinh doanh n\u1ed9i \u0111\u1ecba, nh\u1eadp kh\u1ea9u v\u00e0 xu\u1ea5t kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i, xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><strong><span style=\"font-size: 14pt;\">5.2 \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi<\/span><\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">C\u00f4ng ty, doanh nghi\u1ec7p c\u1ee7a b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu thu\u1ed9c di\u1ec7n c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp v\u00e0 v\u1eabn trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 c\u0169ng nh\u01b0 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. H\u01a1n n\u1eeda s\u1ed1 thu\u1ebf GTGT l\u0169y k\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<h3><span style=\"font-size: 14pt; font-family: 'times new roman', times, serif; color: #000000;\"><strong>5.3 \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 cho c\u01a1 s\u1edf, doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">V\u1edbi nh\u1eefng \u0111\u01a1n v\u1ecb s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT khi b\u00f9 tr\u1eeb k\u00ea khai thu\u1ebf GTGT c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Trong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n l\u00e0 d\u01b0\u1edbi 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n cho k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><strong><span style=\"font-size: 14pt;\">5.4 \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf, doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt; font-family: 'times new roman', times, serif; color: #000000;\">N\u1ebfu c\u00f4ng ty, doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f3 c\u00e1c thay \u0111\u1ed5i v\u1ec1 chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh kinh doanh, thay ch\u1ee7 s\u1edf h\u1eefu, chia t\u00e1ch, s\u00e1p nh\u1eadp ho\u1eb7c ph\u00e1 s\u1ea3n, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng,\u2026 ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT.<\/span><\/p>\n<h2><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><strong><span id=\"VI_Ho_so_thu_tuc_hoan_thue_dung_quy_dinh\" style=\"font-size: 14pt;\">VI. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">Hi\u1ec7n nay \u0111\u1ec3 l\u00e0m h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf b\u1ea1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a MVA<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-6981\" src=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2025\/02\/1.jpg\" alt=\"\" width=\"899\" height=\"532\" srcset=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2025\/02\/1.jpg 899w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2025\/02\/1-676x400.jpg 676w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2025\/02\/1-768x454.jpg 768w\" sizes=\"(max-width: 899px) 100vw, 899px\" \/><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><strong style=\"font-size: 29px; font-style: inherit;\"><span style=\"font-size: 14pt;\">6.1 C\u00e1ch n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>Mang tr\u1ef1c ti\u1ebfp h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan thu\u1ebf g\u1ea7n nh\u1ea5t.<\/em><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>N\u1ed9p gi\u00e1n ti\u1ebfp th\u00f4ng qua g\u1eedi b\u01b0u \u0111i\u1ec7n.<\/em><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>N\u1ed9p online qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.<\/em><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><strong style=\"font-size: 29px; font-style: inherit;\"><span style=\"font-size: 14pt;\">6.2 T\u00e0i li\u1ec7u c\u1ea7n c\u00f3 trong h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">V\u1edbi m\u1ed7i b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf s\u1ebd t\u00f9y thu\u1ed9c v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. Ch\u00ednh v\u00ec th\u1ebf m\u00e0 c\u00e1c gi\u1ea5y t\u1edd trong h\u1ed3 s\u01a1 c\u0169ng s\u1ebd kh\u00e1c nhau.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><strong>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>C\u00f3 m\u1eabu 01\/\u0110NHT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>Cung c\u1ea5p \u0111\u1ee7 c\u00e1c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>To\u00e0n b\u1ed9 nh\u1eefng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng\/xu\u1ea5t kh\u1ea9u\/gia c\u00f4ng.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ea7n c\u00f3 t\u1edd khai h\u1ea3i quan.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>C\u00f3 danh s\u00e1ch t\u1eeb khai h\u1ea3i quan \u0111\u00e3 th\u00f4ng qua theo m\u1eabu 01-2\/HT.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>C\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh ho\u00e0n th\u00e0nh thanh to\u00e1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u (qua ng\u00e2n h\u00e0ng).<\/em><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><strong>H\u1ed3 s\u01a1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u \u0111\u00e3 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>Doanh nghi\u1ec7p c\u1ea7n c\u00f3 h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>C\u00f3 t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>Thanh l\u00fd h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u c\u1ea7n c\u00f3 bi\u00ean b\u1ea3n k\u00e8m theo.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>C\u00f3 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3 gi\u1eefa b\u00ean \u1ee7y th\u00e1c v\u00e0 nh\u1eadn \u1ee7y th\u00e1c.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>\u0110\u1ea7y \u0111\u1ee7 c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng ho\u1eb7c xu\u1ea5t kh\u1ea9u ho\u1eb7c gia c\u00f4ng.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>\u0110\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf v\u00e0 ho\u00e0n tr\u1ea3 thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu 01\/\u0110NHT.<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>C\u00f3 ch\u1ee9ng t\u1eeb ho\u00e0n t\u1ea5t vi\u1ec7c thanh to\u00e1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng.<\/em><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><strong>H\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">L\u1eadp h\u1ed3 s\u01a1 theo m\u1eabu 02\/GTGT t\u1edd khai thu\u1ebf GTGT.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">Ch\u1ee9ng t\u1eeb g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u1ea7y \u0111\u1ee7 b\u1ea3n sao.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">C\u00f3 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp BQL d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">M\u1eabu 01-1\/HT b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n mua v\u00e0o.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">\u0110i\u1ec1n theo m\u1eabu 01\/\u0110NHT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">Cung c\u1ea5p b\u1ea3n sao gi\u1ea5y ph\u00e9p kinh doanh ho\u1eb7c c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">Cung c\u1ea5p b\u1ea3n sao gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 (tr\u01b0\u1eddng h\u1ee3p l\u00e0m th\u1ee7 t\u1ee5c xin gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0).<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">C\u00f3 \u0111\u1ea7y \u0111\u1ee7 gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng, gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ea3n sao ho\u1eb7c cung c\u1ea5p nh\u1eefng gi\u1ea5y t\u1edd c\u00f3 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><strong>L\u01b0u \u00fd:<\/strong>\u00a0 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t d\u01b0\u1edbi \u0111\u00e2y th\u00ec doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n n\u1ed9p h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, xu\u1ea5t kh\u1ea9u, gia c\u00f4ng c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">C\u00f4ng ty, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u ph\u1ea7n m\u1ec1m \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">L\u0129nh v\u1ef1c x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh \u1edf c\u00e1c khu phi thu\u1ebf quan ho\u1eb7c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">Kinh doanh trong l\u0129nh v\u1ef1c ch\u1ebf xu\u1ea5t nh\u01b0 \u0111i\u1ec7n n\u01b0\u1edbc, l\u01b0\u01a1ng th\u1ef1c \u2013 th\u1ef1c ph\u1ea9m, h\u00e0ng ti\u00eau d\u00f9ng, v\u0103n ph\u00f2ng ph\u1ea9m,\u2026<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><strong><span id=\"VIII_Khi_nao_doanh_nghiep_nhan_duoc_tien_hoan_thue_GTGT\" style=\"font-size: 14pt;\">VIII. Khi n\u00e0o doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf GTGT<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">Th\u1ef1c t\u1ebf t\u00f9y theo qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf c\u1ee7a t\u1eebng doanh nghi\u1ec7p m\u00e0 th\u1eddi gian nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf GTGT s\u1ebd kh\u00e1c nhau c\u1ee5 th\u1ec3 l\u00e0:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">V\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf tr\u01b0\u1edbc v\u00e0 ki\u1ec3m tra sau th\u00ec trong kho\u1ea3ng 6 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf doanh nghi\u1ec7p s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">C\u00f2n ng\u01b0\u1ee3c l\u1ea1i s\u1ebd ki\u1ec3m tra tr\u01b0\u1edbc v\u00e0 ho\u00e0n thu\u1ebf sau th\u00ec s\u1ebd l\u00e0m trong v\u00f2ng 40 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">D\u1ef1a theo th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u1edbi doanh nghi\u1ec7p t\u00ednh t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c l\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c l\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i chi ho\u00e0n thu\u1ebf trong v\u00f2ng 1 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; font-family: 'times new roman', times, serif; color: #000000;\"><strong><span id=\"IX_Nhung_cau_hoi_thuong_gap_khi_lam_ho_so_hoan_thue_GTGT\">IX. Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi l\u00e0m h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/span><\/strong><\/span><\/h2>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT l\u00e0 bao l\u00e2u?<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ednh s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf GTGT?<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, v\u00e0 b\u1eb1ng ch\u1ee9ng c\u1ea7n thi\u1ebft cho vi\u1ec7c ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec?<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n GTGT \u0111\u00e3 n\u1ed9p v\u00e0 ho\u00e0n thu\u1ebf GTGT trong h\u1ed3 s\u01a1?<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ki\u1ec3m tra xem t\u00f4i c\u00f3 quy\u1ec1n ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>Th\u1ee7 t\u1ee5c n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT nh\u01b0 th\u1ebf n\u00e0o? (b\u01b0\u1edbc x\u1eed l\u00fd, c\u00e1c bi\u1ec3u m\u1eabu c\u1ea7n \u0111i\u1ec1n, n\u01a1i n\u1ed9p h\u1ed3 s\u01a1)<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>N\u1ebfu t\u00f4i c\u00f3 l\u1ed7i trong h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT, l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh?<\/em><\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><em>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 theo d\u00f5i tr\u1ea1ng th\u00e1i xem h\u1ed3 s\u01a1 c\u1ee7a t\u00f4i \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd ch\u01b0a?<\/em><\/span><\/li>\n<\/ul>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.N\u1ebfu qu\u00fd v\u1ecb \u0111ang lo l\u1eafng, g\u1eb7p nhi\u1ec1u v\u01b0\u1edbng b\u1eadn v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT (gi\u00e1 tr\u1ecb gia t\u0103ng) m\u00e0 ch\u01b0a bi\u1ebft &#8230; <a title=\"D\u1ecbch V\u1ee5 Ho\u00e0n Thu\u1ebf\" class=\"read-more\" href=\"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/dich-vu-hoan-thue-2\/\" aria-label=\"Read more about D\u1ecbch V\u1ee5 Ho\u00e0n Thu\u1ebf\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>D\u1ecbch V\u1ee5 Ho\u00e0n Thu\u1ebf - MVA B\u1eafc Giang<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/dich-vu-hoan-thue-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u1ecbch V\u1ee5 Ho\u00e0n Thu\u1ebf - MVA B\u1eafc Giang\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. 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