{"id":2587,"date":"2026-05-19T09:38:00","date_gmt":"2026-05-19T09:38:00","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=2587"},"modified":"2026-05-19T09:38:00","modified_gmt":"2026-05-19T09:38:00","slug":"thong-tu-50-2026-tt-btc-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=2587","title":{"rendered":"TH\u00d4NG T\u01af 50\/2026\/TT-BTC \u0110\u1ed0I V\u1edaI H\u1ed8 KINH DOANH, C\u00c1 NH\u00c2N KINH DOANH"},"content":{"rendered":"\n<p>Ng\u00e0y 13\/05\/2026, B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 50\/2026\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 18\/2026\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi HKD, CNKD<\/p>\n\n\n\n<p>Theo Th\u00f4ng t\u01b0 s\u1ed1 50\/2026\/TT-BTC: C\u00e1c h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu n\u0103m t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, n\u1ebfu thu\u1ed9c m\u1ed9t trong hai tr\u01b0\u1eddng h\u1ee3p: Ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd I n\u0103m 2026 ho\u1eb7c ch\u01b0a g\u1eedi Th\u00f4ng b\u00e1o s\u1ed1 t\u00e0i kho\u1ea3n\/s\u1ed1 hi\u1ec7u v\u00ed \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 18\/2026\/TT-BTC th\u00ec g\u1eedi Th\u00f4ng b\u00e1o s\u1ed1 t\u00e0i kho\u1ea3n\/s\u1ed1 hi\u1ec7u v\u00ed \u0111i\u1ec7n t\u1eed theo M\u1eabu s\u1ed1 01\/BK-STK (ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 18\/2026\/TT-BTC) ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 7 n\u0103m 2026.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/552a30a2e0ff09a150ee#418150917\" alt=\"\"\/><\/figure>\n\n\n\n<p><img loading=\"lazy\" decoding=\"async\" width=\"15\" height=\"15\" src=\"blob:https:\/\/www.binhthanhtax.gov.vn\/224b5ca8-96f8-4ce7-99db-7e6f758b64ca\">Qu\u00e9t m\u00e3 QR \u0111\u1ec3 xem to\u00e0n v\u0103n n\u1ed9i dung Th\u00f4ng t\u01b0 s\u1ed1 50\/2026\/TT-BTC<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/b26ad5e205bfece1b5ae#418150919\" alt=\"\"\/><\/figure>\n<\/div>\n\n\n<p><img loading=\"lazy\" decoding=\"async\" src=\"blob:https:\/\/www.binhthanhtax.gov.vn\/0fda56de-cd59-4209-bd83-944d36908c4d\" width=\"15\" height=\"15\">\u200b<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Ng\u00e0y 13\/05\/2026, B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 50\/2026\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 18\/2026\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 <a class=\"mh-excerpt-more\" href=\"https:\/\/www.binhthanhtax.gov.vn\/?p=2587\" title=\"TH\u00d4NG T\u01af 50\/2026\/TT-BTC \u0110\u1ed0I V\u1edaI H\u1ed8 KINH DOANH, C\u00c1 NH\u00c2N KINH DOANH\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":31337,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41,3,11,1,10],"tags":[],"class_list":["post-2587","post","type-post","status-publish","format-standard","hentry","category-ho-kinh-doanh-ca-nhan-kinh-doanh","category-thong-bao","category-tin-ve-thue","category-tin-tuc","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2587","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/31337"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2587"}],"version-history":[{"count":2,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2587\/revisions"}],"predecessor-version":[{"id":2589,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2587\/revisions\/2589"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}