{"id":6538,"date":"2026-10-19T05:42:57","date_gmt":"2026-10-19T05:42:57","guid":{"rendered":"https:\/\/prv.com.vn\/?p=6538"},"modified":"2026-10-19T05:42:57","modified_gmt":"2026-10-19T05:42:57","slug":"thong-tu-136-2026-tt-btc-lam-ro-yeu-cau-ve-ho-so-doi-voi-hang-hoa-xuat-khau-khong-chiu-thue-tieu-thu-dac-biet","status":"publish","type":"post","link":"https:\/\/prv.com.vn\/vi\/tin-tuc\/thong-tu-136-2026-tt-btc-lam-ro-yeu-cau-ve-ho-so-doi-voi-hang-hoa-xuat-khau-khong-chiu-thue-tieu-thu-dac-biet\/","title":{"rendered":"Th\u00f4ng t\u01b0 136\/2026\/TT-BTC l\u00e0m r\u00f5 y\u00eau c\u1ea7u v\u1ec1 h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t"},"content":{"rendered":"<h3 style=\"text-align: center; color: red;\"><strong>TH\u00d4NG T\u01af 136\/2026\/TT-BTC L\u00c0M R\u00d5 Y\u00caU C\u1ea6U V\u1ec0 H\u1ed2 S\u01a0 \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A XU\u1ea4T KH\u1ea8U KH\u00d4NG CH\u1ecaU THU\u1ebe TI\u00caU TH\u1ee4 \u0110\u1eb6C BI\u1ec6T<\/strong><\/h3>\n<p>Ng\u00e0y 14\/9\/2026, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 136\/2026\/TT-BTC, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15\/9\/2026, s\u1eeda \u0111\u1ed5i kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 158\/2025\/TT-BTC v\u1ec1 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (\u201cTT\u0110B\u201d) \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, gia c\u00f4ng ho\u1eb7c thu\u00ea gia c\u00f4ng, sau \u0111\u00f3 b\u00e1n ho\u1eb7c \u1ee7y th\u00e1c cho \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u1ec3 xu\u1ea5t kh\u1ea9u.<\/p>\n<p>M\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>L\u00e0m r\u00f5 y\u00eau c\u1ea7u v\u1ec1 bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng:<\/strong> Bi\u00ean b\u1ea3n thanh l\u00fd ch\u1ec9 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a \u0111\u1ec3 xu\u1ea5t kh\u1ea9u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u <strong>\u0111\u00e3 \u0111\u01b0\u1ee3c thanh l\u00fd to\u00e0n b\u1ed9 ho\u1eb7c t\u1eebng ph\u1ea7n<\/strong>. Quy \u0111\u1ecbnh n\u00e0y th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc trong th\u1ef1c t\u1ebf khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 158\/2025\/TT-BTC, theo \u0111\u00f3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i cung c\u1ea5p bi\u00ean b\u1ea3n thanh l\u00fd trong b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng minh h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf TT\u0110B, ngay c\u1ea3 khi h\u1ee3p \u0111\u1ed3ng li\u00ean quan ch\u01b0a \u0111\u01b0\u1ee3c thanh l\u00fd.<\/li>\n<li>C\u00e1c y\u00eau c\u1ea7u kh\u00e1c v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb xu\u1ea5t kh\u1ea9u v\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. H\u00e0ng h\u00f3a kh\u00f4ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u m\u00e0 ti\u00eau th\u1ee5 trong n\u01b0\u1edbc v\u1eabn thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TT\u0110B theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p>Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i t\u00ecnh tr\u1ea1ng th\u1ef1c hi\u1ec7n v\u00e0 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, \u0111\u1ed3ng th\u1eddi l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf TT\u0110B khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TH\u00d4NG T\u01af 136\/2026\/TT-BTC L\u00c0M R\u00d5 Y\u00caU C\u1ea6U V\u1ec0 H\u1ed2 S\u01a0 \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A XU\u1ea4T KH\u1ea8U KH\u00d4NG CH\u1ecaU THU\u1ebe TI\u00caU TH\u1ee4 \u0110\u1eb6C BI\u1ec6T Ng\u00e0y 14\/9\/2026, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 136\/2026\/TT-BTC, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15\/9\/2026, s\u1eeda \u0111\u1ed5i kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 158\/2025\/TT-BTC v\u1ec1 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a&#8230;<\/p>\n","protected":false},"author":4,"featured_media":6500,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-6538","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6538","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=6538"}],"version-history":[{"count":1,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6538\/revisions"}],"predecessor-version":[{"id":6539,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6538\/revisions\/6539"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/media\/6500"}],"wp:attachment":[{"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=6538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=6538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=6538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}