{"id":6363,"date":"2026-02-25T07:00:00","date_gmt":"2026-02-25T14:00:00","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=6363"},"modified":"2026-01-12T21:10:19","modified_gmt":"2026-01-13T04:10:19","slug":"quyet-toan-thue-tncn-thoi-han-va-thu-tuc-quyet-toan-thue-thu-nhap-ca-nhan-nam-cu-han-31-3","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/quyet-toan-thue-tncn-thoi-han-va-thu-tuc-quyet-toan-thue-thu-nhap-ca-nhan-nam-cu-han-31-3\/","title":{"rendered":"[Quy\u1ebft to\u00e1n thu\u1ebf TNCN] Th\u1eddi h\u1ea1n v\u00e0 th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m c\u0169 (h\u1ea1n 31\/3)"},"content":{"rendered":"\n<p>H\u1eb1ng n\u0103m, sau khi k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ch\u1ecbu thu\u1ebf kh\u00e1c ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) theo quy \u0111\u1ecbnh. Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ch\u1eadm, n\u1ed9p sai ho\u1eb7c kh\u00f4ng quy\u1ebft to\u00e1n do nh\u1ea7m l\u1eabn v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, th\u1eddi h\u1ea1n v\u00e0 th\u1ee7 t\u1ee5c, d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ngo\u00e0i d\u1ef1 ki\u1ebfn.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y do <a href=\"https:\/\/www.facebook.com\/DNPVietNamLawFirm\">DNP Viet Nam Law Firm<\/a> bi\u00ean so\u1ea1n nh\u1eb1m cung c\u1ea5p th\u00f4ng tin ph\u00e1p l\u00fd tr\u1ecdng t\u00e2m v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a n\u0103m c\u0169, qua \u0111\u00f3 h\u1ed7 tr\u1ee3 c\u00e1 nh\u00e2n nh\u1eadn di\u1ec7n v\u00e0 h\u1ea1n ch\u1ebf c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd, x\u1eed ph\u1ea1t c\u00f3 th\u1ec3 ph\u00e1t sinh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-a8ce81bc95480cdbb9e56c1ecca0e764\" id=\"h-1-quy\u1ebft-toan-thu\u1ebf-tncn-la-gi\"><strong>1. Quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n<p><em>CSPL: Kho\u1ea3n 1, kho\u1ea3n 10, kho\u1ea3n 11 \u0110i\u1ec1u 43 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 vi\u1ec7c c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong n\u0103m, \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p ho\u1eb7c \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb, c\u00f9ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh:\n<ul class=\"wp-block-list\">\n<li>S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p th\u00eam;<\/li>\n\n\n\n<li>Ho\u1eb7c s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb sang k\u1ef3 sau.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u0103n c\u1ee9 tr\u00ean t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-0d52388f68abaa5794acb46fa15df065\" id=\"h-2-th\u1eddi-h\u1ea1n-quy\u1ebft-toan-thu\u1ebf-tncn\"><strong>2. Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC, M\u1ee5c V C\u00f4ng v\u0103n 883\/TCT-DNNCN n\u0103m 2022.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp (th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng): Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 03 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch (th\u00f4ng th\u01b0\u1eddng l\u00e0 ng\u00e0y 31\/3 c\u1ee7a n\u0103m sau).<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf: Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 04 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch (th\u00f4ng th\u01b0\u1eddng l\u00e0 ng\u00e0y 30\/4 c\u1ee7a n\u0103m sau).<\/li>\n<\/ul>\n\n\n\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n nh\u01b0ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n sau th\u1eddi h\u1ea1n n\u00eau tr\u00ean th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-a0b39625b3864fb45accac2d4735ecf8\" id=\"h-3-ai-b\u1eaft-bu\u1ed9c-ph\u1ea3i-quy\u1ebft-toan-thu\u1ebf-tncn\"><strong>3. Ai b\u1eaft bu\u1ed9c ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN?<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color wp-elements-cfaeb506e417bc9a649d94c94577e3ba\" id=\"h-3-1-cac-tr\u01b0\u1eddng-h\u1ee3p-ca-nhan-b\u1eaft-bu\u1ed9c-ph\u1ea3i-quy\u1ebft-toan-thu\u1ebf-tncn\"><strong><em>3.1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n b\u1eaft bu\u1ed9c ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/em><\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n so v\u1edbi s\u1ed1 \u0111\u00e3 t\u1ea1m kh\u1ea5u tr\u1eeb trong n\u0103m;<\/li>\n\n\n\n<li>C\u00f3 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba v\u00e0 c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo;<\/li>\n\n\n\n<li>C\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u01a1i trong n\u0103m, trong \u0111\u00f3:\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp;<\/li>\n\n\n\n<li>Ho\u1eb7c c\u00f3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb nh\u01b0ng ch\u01b0a kh\u1ea5u tr\u1eeb \u0111\u1ee7 theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color wp-elements-4f0d0865823ccabee0d1fe0a3dcf0fd7\" id=\"h-3-2-cac-tr\u01b0\u1eddng-h\u1ee3p-d\u01b0\u1ee3c-mi\u1ec5n-quy\u1ebft-toan-thu\u1ebf-tncn\"><strong><em>3.2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/em><\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n kh\u00f4ng qu\u00e1 50.000 \u0111\u1ed3ng;<\/li>\n\n\n\n<li>Ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb m\u1ed9t ngu\u1ed3n duy nh\u1ea5t, \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf TNCN theo quy \u0111\u1ecbnh v\u00e0 kh\u00f4ng c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf;<\/li>\n\n\n\n<li>C\u00e1 nh\u00e2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp theo \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-9e0d120090f31a8f2cc92084ccdd1d6b\" id=\"h-4-ca-nhan-t\u1ef1-quy\u1ebft-toan-hay-\u1ee7y-quy\u1ec1n-cho-doanh-nghi\u1ec7p\"><strong>4. C\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n hay \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p?<\/strong><\/h2>\n\n\n\n<p><em>CSPL:\u0110i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color wp-elements-67c212c5415a633e1887b0104d7a1a54\" id=\"h-4-1-ca-nhan-d\u01b0\u1ee3c-\u1ee7y-quy\u1ec1n-cho-t\u1ed5-ch\u1ee9c-tr\u1ea3-thu-nh\u1eadp-quy\u1ebft-toan-n\u1ebfu\"><strong><em>4.1. C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n n\u1ebfu:<\/em><\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp;<\/li>\n\n\n\n<li>Th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c \u0111\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf;<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ed3ng th\u1eddi c\u00f3 th\u00eam thu nh\u1eadp v\u00e3ng lai \u1edf n\u01a1i kh\u00e1c th\u00ec mu\u1ed1n \u1ee7y quy\u1ec1n ph\u1ea3i \u0111\u00e1p \u1ee9ng 02 \u0111i\u1ec1u ki\u1ec7n sau:\n<ul class=\"wp-block-list\">\n<li>Thu nh\u1eadp \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10%;<\/li>\n\n\n\n<li>V\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 nhu c\u1ea7u quy\u1ebft to\u00e1n \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp v\u00e3ng lai \u0111\u00f3.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color wp-elements-cb44c294790ee04a938d44c2e4c4810b\" id=\"h-4-2-ca-nhan-ph\u1ea3i-tr\u1ef1c-ti\u1ebfp-quy\u1ebft-toan-n\u1ebfu\"><strong><em>4.2. C\u00e1 nh\u00e2n ph\u1ea3i tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n n\u1ebfu:<\/em><\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i t\u1eeb hai t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp tr\u1edf l\u00ean trong n\u0103m;<\/li>\n\n\n\n<li>C\u00f3 thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam;<\/li>\n\n\n\n<li>\u0110\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"722\" height=\"1024\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/02\/241-722x1024.png\" alt=\"\" class=\"wp-image-6394\" style=\"width:436px;height:auto\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/02\/241-722x1024.png 722w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/02\/241-212x300.png 212w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/02\/241-768x1089.png 768w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/02\/241-1083x1536.png 1083w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/02\/241.png 1410w\" sizes=\"(max-width: 722px) 100vw, 722px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-a3c79f20f10ed624214d7f2130a57827\" id=\"h-5-h\u1ed3-s\u01a1-quy\u1ebft-toan-thu\u1ebf-tncn\"><strong>5. H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/h2>\n\n\n\n<p><em>CSPL: Ti\u1ec3u m\u1ee5c 1 M\u1ee5c IV C\u00f4ng v\u0103n 13762\/CTHN-HKDCN n\u0103m 2023.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color wp-elements-10006e90e5ac7f594a269ce489504e9e\" id=\"h-5-1-d\u1ed1i-v\u1edbi-ca-nhan-tr\u1ef1c-ti\u1ebfp-quy\u1ebft-toan-thu\u1ebf-v\u1edbi-c\u01a1-quan-thu\u1ebf\"><strong><em>5.1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf<\/em><\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (m\u1eabu 02\/QTT-TNCN) ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/li>\n\n\n\n<li>Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (m\u1eabu 02-1\/BK-QTT-TNCN).<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m (b\u1ea3n sao k\u00e8m ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u1ed1i chi\u1ebfu) bao g\u1ed3m c\u1ea3 ch\u1ee9ng t\u1eeb thu\u1ebf n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3).<\/li>\n\n\n\n<li>T\u00e0i li\u1ec7u ch\u1ee9ng minh kho\u1ea3n thu nh\u1eadp, thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3 thu nh\u1eadp n\u01b0\u1edbc ngo\u00e0i).<\/li>\n\n\n\n<li>Gi\u1ea5y t\u1edd ch\u1ee9ng minh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o quy\u1ebft to\u00e1n (nh\u01b0 gi\u1ea5y t\u1edd gi\u1ea3m tr\u1eeb gia c\u1ea3nh, gi\u1ea5y \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n).<\/li>\n\n\n\n<li>Gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf (m\u1eabu 08\/UQ-QTT-TNCN), \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay v\u00e0 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color wp-elements-aea35d7080e696e3e40abb0318cd5220\" id=\"h-5-2-d\u1ed1i-v\u1edbi-t\u1ed5-ch\u1ee9c-ca-nhan-tr\u1ea3-thu-nh\u1eadp-th\u1ef1c-hi\u1ec7n-quy\u1ebft-toan-thay\"><strong><em>5.2. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay<\/em><\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (m\u1eabu 05\/QTT-TNCN) ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/li>\n\n\n\n<li>Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n (m\u1eabu 05-1\/BK-QTT-TNCN).<\/li>\n\n\n\n<li>Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf theo thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n (m\u1eabu 05-2\/BK-QTT-TNCN).<\/li>\n\n\n\n<li>Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh (m\u1eabu 05-3\/BK-QTT-TNCN).<\/li>\n\n\n\n<li>Gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (m\u1eabu 08\/UQ-QTT-TNCN) n\u1ebfu quy\u1ebft to\u00e1n thay cho c\u00e1 nh\u00e2n theo \u1ee7y quy\u1ec1n.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-f424cb3ab70767f9f2898c5025f572d5\" id=\"h-6-ph\u01b0\u01a1ng-th\u1ee9c-n\u1ed9p-h\u1ed3-s\u01a1-quy\u1ebft-toan-thu\u1ebf\"><strong>6. Ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/h2>\n\n\n\n<p><em>CSPL: Kho\u1ea3n 8 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, \u0110i\u1ec1u 32 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ed9p tr\u1ef1c tuy\u1ebfn qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/li>\n\n\n\n<li>N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-1934811326894b68e623f574ca77a088\" id=\"h-7-h\u1ec7-qu\u1ea3-phap-ly-n\u1ebfu-ch\u1eadm-ho\u1eb7c-khong-quy\u1ebft-toan-thu\u1ebf\"><strong>7. H\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd n\u1ebfu ch\u1eadm ho\u1eb7c kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/em><\/p>\n\n\n\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 v\u00e0 th\u1eddi gian ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1eadm 1-5 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: c\u1ea3nh c\u00e1o;<\/li>\n\n\n\n<li>Ch\u1eadm 1-30 ng\u00e0y: ph\u1ea1t 2 &#8211; 5 tri\u1ec7u \u0111\u1ed3ng;<\/li>\n\n\n\n<li>Ch\u1eadm 31-60 ng\u00e0y: ph\u1ea1t 5 &#8211; 8 tri\u1ec7u \u0111\u1ed3ng;<\/li>\n\n\n\n<li>Ch\u1eadm t\u1eeb 61 ng\u00e0y tr\u1edf l\u00ean ho\u1eb7c kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 nh\u01b0ng kh\u00f4ng ph\u00e1t sinh thu\u1ebf: ph\u1ea1t 8 &#8211; 15 tri\u1ec7u \u0111\u1ed3ng;<\/li>\n\n\n\n<li>Ch\u1eadm tr\u00ean 90 ng\u00e0y, c\u00f3 ph\u00e1t sinh thu\u1ebf (\u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p tr\u01b0\u1edbc khi b\u1ecb ki\u1ec3m tra): ph\u1ea1t 15 &#8211; 25 tri\u1ec7u \u0111\u1ed3ng (s\u1ed1 ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p).<\/li>\n<\/ul>\n\n\n\n<p><em>\u201cN\u1ed9i dung tr\u00ean \u0111\u01b0\u1ee3c DNP Viet Nam Law Firm cung c\u1ea5p nh\u1eb1m m\u1ee5c \u0111\u00edch tham kh\u1ea3o. \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n ph\u00e1p l\u00fd chi ti\u1ebft, ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u c\u1ee5 th\u1ec3, Qu\u00fd kh\u00e1ch h\u00e0ng\/Qu\u00fd \u0111\u1ed1i t\u00e1c vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua th\u00f4ng tin b\u00ean d\u01b0\u1edbi.\u201d<\/em><\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n\n\n\n<p><strong>C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM<\/strong><\/p>\n\n\n\n<p>\ud83c\udfe2L\u1ea7u 5, S\u1ed1 52 \u0110\u01b0\u1eddng Nguy\u1ec5n Th\u1ecb Nhung, Khu \u0110\u00f4 Th\u1ecb V\u1ea1n Ph\u00fac, Ph\u01b0\u1eddng Hi\u1ec7p B\u00ecnh, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>\ud83d\udcdeHotline: 0987.290.273 (Th\u1ea1c s\u0129 Lu\u1eadt s\u01b0 \u0110inh V\u0103n Tu\u1ea5n).<\/p>\n\n\n\n<p>\ud83d\udce9 Email: info@dnp-law.com.Website: <a href=\"https:\/\/www.dnp-law.com\/vi\/\"><em>https:\/\/www.dnp-law.com\/vi\/<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1eb1ng n\u0103m, sau khi k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ch\u1ecbu thu\u1ebf kh\u00e1c ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) theo quy \u0111\u1ecbnh. Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ch\u1eadm, n\u1ed9p sai ho\u1eb7c kh\u00f4ng quy\u1ebft to\u00e1n do [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6394,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[249,1],"tags":[],"class_list":["post-6363","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-an-pham","category-tai-nguyen"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.12 (Yoast SEO v20.12) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>[Quy\u1ebft to\u00e1n thu\u1ebf TNCN] Th\u1eddi h\u1ea1n v\u00e0 th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m c\u0169 (h\u1ea1n 31\/3) - C\u00f4ng ty Lu\u1eadt DNP Vi\u1ec7t Nam<\/title>\n<meta name=\"description\" content=\"H\u1eb1ng n\u0103m, sau khi k\u1ebft 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