{"id":2984,"date":"2025-07-07T08:44:29","date_gmt":"2025-07-07T08:44:29","guid":{"rendered":"https:\/\/prv.com.vn\/?p=2984"},"modified":"2025-07-08T14:54:58","modified_gmt":"2025-07-08T14:54:58","slug":"thong-tu-so-69-2025-tt-btc-quy-dinh-chi-tiet-mot-so-dieu-cua-luat-thue-gia-tri-gia-tang-va-huong-dan-thuc-hien-nghi-dinh-so-181-2025-nd-cp-ngay-01-thang-07-nam-2025-cua-chinh-phu-quy-dinh-chi-tiet-thi","status":"publish","type":"post","link":"https:\/\/daxinprv.com\/vi\/tin-tuc-su-kien\/thong-tu-so-69-2025-tt-btc-quy-dinh-chi-tiet-mot-so-dieu-cua-luat-thue-gia-tri-gia-tang-va-huong-dan-thuc-hien-nghi-dinh-so-181-2025-nd-cp-ngay-01-thang-07-nam-2025-cua-chinh-phu-quy-dinh-chi-tiet-thi\/","title":{"rendered":"Th\u00f4ng T\u01b0 S\u1ed1 69\/2025\/TT-BTC Quy \u0110\u1ecbnh Chi Ti\u1ebft M\u1ed9t S\u1ed1 \u0110i\u1ec1u C\u1ee7a Lu\u1eadt Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng V\u00e0 H\u01b0\u1edbng D\u1eabn Th\u1ef1c Hi\u1ec7n Ngh\u1ecb \u0110\u1ecbnh S\u1ed1 181\/2025\/N\u0110-CP Ng\u00e0y 01 Th\u00e1ng 07 N\u0103m 2025 C\u1ee7a Ch\u00ednh Ph\u1ee7 Quy \u0110\u1ecbnh Chi Ti\u1ebft Thi H\u00e0nh M\u1ed9t S\u1ed1 \u0110i\u1ec1u C\u1ee7a Lu\u1eadt Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng"},"content":{"rendered":"

TH\u00d4NG T\u01af S\u1ed0 69\/2025\/TT-BTC <\/strong>QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG V\u00c0 H\u01af\u1edaNG D\u1eaaN TH\u1ef0C HI\u1ec6N NGH\u1eca \u0110\u1ecaNH S\u1ed0 181\/2025\/N\u0110-CP NG\u00c0Y 01 TH\u00c1NG 07 N\u0102M 2025 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/strong><\/h4>\n

Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng trong vi\u1ec7c t\u0103ng c\u01b0\u1eddng minh b\u1ea1ch v\u00e0 ch\u1ed1ng th\u1ea5t thu thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n k\u1ecbp th\u1eddi c\u1eadp nh\u1eadt, \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u1ec1 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf.<\/p>\n

Ngo\u00e0i nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ed1i v\u1edbi Lu\u1eadt Thu\u1ebf GTGT 2024, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 69\/2025\/TT-BTC c\u00f3 nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 quy \u0111\u1ecbnh thu\u1ebf GTGT nh\u01b0 sau:<\/p>\n

\"\"\"\"\"\"\"\"<\/p>\n

B\u1ea3ng 1: H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u0110i\u1ec1u 3, TT 69)<\/strong><\/p>\n

\"\"<\/p>\n

B\u1ea3ng 2: T\u1ed5ng h\u1ee3p 11 h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh (\u0110i\u1ec1u 26 N\u0110 181)\"\"<\/strong><\/p>\n

C\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo Ngh\u1ecb \u0111\u1ecbnh 52\/2024\/N\u0110-CP:<\/strong><\/p>\n

    \n
  • \u00a0<\/strong>Ch\u1ee9ng t\u1eeb thanh to\u00e1n: s\u00e9c; l\u1ec7nh chi; \u1ee7y nhi\u1ec7m chi, \u1ee7y nhi\u1ec7m thu; nh\u1edd thu.<\/span><\/li>\n
  • Ph\u01b0\u01a1ng ti\u1ec7n thanh to\u00e1n: th\u1ebb ng\u00e2n h\u00e0ng, bao g\u1ed3m: th\u1ebb ghi n\u1ee3, th\u1ebb t\u00edn d\u1ee5ng, th\u1ebb tr\u1ea3 tr\u01b0\u1edbc; v\u00ed \u0111i\u1ec7n t\u1eed; v\u00e1c ph\u01b0\u01a1ng ti\u1ec7n thanh to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a NHNN.<\/li>\n<\/ul>\n

     <\/p>\n

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

    TH\u00d4NG T\u01af S\u1ed0 69\/2025\/TT-BTC QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG V\u00c0 H\u01af\u1edaNG D\u1eaaN TH\u1ef0C HI\u1ec6N NGH\u1eca \u0110\u1ecaNH S\u1ed0 181\/2025\/N\u0110-CP NG\u00c0Y 01 TH\u00c1NG 07 N\u0102M 2025 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP…<\/p>\n","protected":false},"author":4,"featured_media":3157,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[53,48],"tags":[],"class_list":["post-2984","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts\/2984","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/comments?post=2984"}],"version-history":[{"count":0,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts\/2984\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/media\/3157"}],"wp:attachment":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/media?parent=2984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/categories?post=2984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/tags?post=2984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}