{"id":6490,"date":"2026-05-05T03:12:44","date_gmt":"2026-05-05T10:12:44","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=6490"},"modified":"2026-05-05T03:12:45","modified_gmt":"2026-05-05T10:12:45","slug":"tre-han-quyet-toan-thue-tncn-hau-qua-phap-ly-cho-ca-nhan","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/tre-han-quyet-toan-thue-tncn-hau-qua-phap-ly-cho-ca-nhan\/","title":{"rendered":"Tr\u1ec5 h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN: H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd cho c\u00e1 nh\u00e2n"},"content":{"rendered":"\n<p>N\u0103m 2026, do k\u1ef3 ngh\u1ec9 l\u1ec5 30\/4 &#8211; 1\/5 k\u00e9o d\u00e0i, th\u1eddi h\u1ea1n \u0111\u1ec3 c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u00e3 \u0111\u01b0\u1ee3c d\u1eddi sang ng\u00e0y 04\/05\/2026. D\u00f9 v\u1eady, t\u00ecnh tr\u1ea1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1eadm tr\u1ec5 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1eabn di\u1ec5n ra kh\u00e1 ph\u1ed5 bi\u1ebfn. Vi\u1ec7c tr\u1ec5 h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n kh\u00f4ng \u0111\u01a1n thu\u1ea7n ch\u1ec9 l\u00e0 vi ph\u1ea1m v\u1ec1 m\u1eb7t th\u1ee7 t\u1ee5c gi\u1ea5y t\u1edd, m\u00e0 n\u00f3 c\u00f2n k\u00e9o theo h\u00e0ng lo\u1ea1t r\u1eafc r\u1ed1i ph\u00e1p l\u00fd ngay sau \u0111\u00f3, t\u1eeb c\u00e1c m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh h\u00e0ng tri\u1ec7u \u0111\u1ed3ng cho \u0111\u1ebfn vi\u1ec7c ph\u00e1t sinh th\u00eam ti\u1ec1n l\u00e3i ch\u1eadm n\u1ed9p.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y do DNP Viet Nam Law Firm bi\u00ean so\u1ea1n nh\u1eb1m ph\u00e2n t\u00edch c\u00e1c h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd khi c\u00e1 nh\u00e2n tr\u1ec5 h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, qua \u0111\u00f3 gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn di\u1ec7n r\u1ee7i ro v\u00e0 c\u00f3 h\u01b0\u1edbng x\u1eed l\u00fd ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"722\" height=\"1024\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/05\/103-722x1024.png\" alt=\"\" class=\"wp-image-6491\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/05\/103-722x1024.png 722w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/05\/103-212x300.png 212w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/05\/103-768x1089.png 768w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/05\/103-1083x1536.png 1083w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/05\/103.png 1410w\" sizes=\"(max-width: 722px) 100vw, 722px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-nghia-v\u1ee5-quy\u1ebft-toan-thu\u1ebf-tncn-va-th\u1eddi-h\u1ea1n-th\u1ef1c-hi\u1ec7n\"><strong>1. Ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u00e0 th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, M\u1ee5c V C\u00f4ng v\u0103n 883\/TCT-DNNCN n\u0103m 2022 h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n t\u1ef1 tr\u1ef1c ti\u1ebfp l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 l\u00e0 <strong><em>ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/em><\/strong> (n\u1ebfu tr\u00f9ng ng\u00e0y ngh\u1ec9 l\u1ec5 s\u1ebd d\u1eddi sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo).<\/li>\n<\/ul>\n\n\n\n<p><em>*L\u01b0u \u00fd: C\u00e1 nh\u00e2n ch\u1eadm n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0ng <strong>c\u00f3 ph\u00e1t sinh ho\u00e0n thu\u1ebf<\/strong> th\u00ec <strong>kh\u00f4ng<\/strong> b\u1ecb ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-x\u1eed-ph\u1ea1t-hanh-chinh-khi-tr\u1ec5-h\u1ea1n-quy\u1ebft-toan-thu\u1ebf-tncn\"><strong>2. X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh khi tr\u1ec5 h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/h2>\n\n\n\n<p><em>CSPL: Kho\u1ea3n 5 \u0110i\u1ec1u 5, \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 7, \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (s\u0111bs b\u1edfi \u0111i\u1ec3m a kho\u1ea3n 10 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP).<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean s\u1ed1 ng\u00e0y n\u1ed9p ch\u1eadm.<\/li>\n\n\n\n<li>Khung ti\u1ec1n ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n vi ph\u1ea1m, m\u1ee9c ph\u1ea1t s\u1ebd b\u1eb1ng 1\/2 so v\u1edbi t\u1ed5 ch\u1ee9c (\u0110i\u1ec1u 5, \u0110i\u1ec1u 7). Do \u0111\u00f3, n\u1ebfu tr\u1ec5 h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf, m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Ch\u1eadm t\u1eeb 01 &#8211; 05 ng\u00e0y (c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9)<\/td><td>Ph\u1ea1t C\u1ea3nh c\u00e1o.<\/td><\/tr><tr><td>Ch\u1eadm t\u1eeb 01 &#8211; 30 ng\u00e0y (kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9)<\/td><td>Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 2.500.000 \u0111\u1ed3ng<\/td><\/tr><tr><td>Ch\u1eadm t\u1eeb 31 &#8211; 60 ng\u00e0y<\/td><td>Ph\u1ea1t ti\u1ec1n t\u1eeb 2.500.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng.<\/td><\/tr><tr><td>Ch\u1eadm t\u1eeb 61 &#8211; 90 ng\u00e0y<\/td><td>Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 7.500.000 \u0111\u1ed3ng.<\/td><\/tr><tr><td>Ch\u1eadm tr\u00ean 90 ng\u00e0y<\/td><td>T\u00f9y thu\u1ed9c v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 (c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p hay kh\u00f4ng, c\u00f3 tr\u1ed1n thu\u1ebf hay kh\u00f4ng), m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 12.500.000 \u0111\u1ed3ng.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-th\u1eddi-hi\u1ec7u-x\u1eed-ph\u1ea1t-tinh-t\u1eeb-khi-nao\"><strong>3. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t t\u00ednh t\u1eeb khi n\u00e0o?<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 137 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t:<strong><em> 02 n\u0103m<\/em><\/strong>.<\/li>\n\n\n\n<li>V\u1ec1 nguy\u00ean t\u1eafc chung, ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m \u0111\u1ec3 t\u00ednh th\u1eddi hi\u1ec7u l\u00e0 ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, th\u1eddi hi\u1ec7u \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<ul><li>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n t\u1ef1 gi\u00e1c n\u1ed9p h\u1ed3 s\u01a1 tr\u1ec5 h\u1ea1n <em>(\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c vi ph\u1ea1m t\u1ea1i kho\u1ea3n 1, 2, 3; \u0111i\u1ec3m a, b kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 13)<\/em>: Th\u1eddi hi\u1ec7u 02 n\u0103m t\u00ednh t\u1eeb ng\u00e0y c\u00e1 nh\u00e2n th\u1ef1c t\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 b\u1ecb c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n <em>(\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi vi ph\u1ea1m t\u1ea1i \u0111i\u1ec3m c, d kho\u1ea3n 4 \u0110i\u1ec1u 13)<\/em>: Th\u1eddi hi\u1ec7u 02 n\u0103m t\u00ednh t\u1eeb ng\u00e0y ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n thi h\u00e0nh c\u00f4ng v\u1ee5 ph\u00e1t hi\u1ec7n ra h\u00e0nh vi vi ph\u1ea1m.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-nghia-v\u1ee5-n\u1ed9p-ti\u1ec1n-ch\u1eadm-n\u1ed9p-thu\u1ebf\"><strong>4. Ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf<\/strong><\/h2>\n\n\n\n<p><em>CSPL: Kho\u1ea3n 2 \u0110i\u1ec1u 59 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 (s\u0111bs b\u1edfi kho\u1ea3n 7 \u0110i\u1ec1u 6 Lu\u1eadt s\u1ed1 56\/2024\/QH15).<\/em><\/p>\n\n\n\n<p>B\u00ean c\u1ea1nh vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p t\u1edd khai, n\u1ebfu qua qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n m\u00e0 ph\u00e1t sinh th\u00eam s\u1ed1 ti\u1ec1n thu\u1ebf TNCN c\u00e1 nh\u00e2n c\u00f2n ph\u1ea3i n\u1ed9p (n\u1ed9p thi\u1ebfu thu\u1ebf), c\u00e1 nh\u00e2n s\u1ebd ph\u1ea3i ch\u1ecbu th\u00eam kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u1ee9c t\u00ednh: Ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng <strong><em>0,03%\/ng\u00e0y<\/em><\/strong> t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p ch\u1eadm.<\/li>\n\n\n\n<li>Th\u1eddi gian t\u00ednh: B\u1eaft \u0111\u1ea7u t\u00ednh t\u1eeb <strong><em>ng\u00e0y ti\u1ebfp theo ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/em><\/strong> \u0111\u1ebfn <strong><em>ng\u00e0y c\u00e1 nh\u00e2n th\u1ef1c n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu \u0111\u00f3<\/em><\/strong> v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n\n\n\n<p><em>*L\u01b0u \u00fd: \u0110\u00e2y l\u00e0 m\u1ed9t kho\u1ea3n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ho\u00e0n to\u00e0n \u0111\u1ed9c l\u1eadp v\u1edbi kho\u1ea3n ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh \u1edf m\u1ee5c 2.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-tr\u01b0\u1eddng-h\u1ee3p-ph\u1ea3i-n\u1ed9p-ti\u1ec1n-ch\u1eadm-n\u1ed9p-ti\u1ec1n-ph\u1ea1t\"><strong>5. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 42 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (s\u0111bs b\u1edfi kho\u1ea3n 5 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP).<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sau khi c\u01a1 quan thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh (\u1edf m\u1ee5c 2), n\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng ch\u1ea5p h\u00e0nh n\u1ed9p s\u1ed1 ti\u1ec1n ph\u1ea1t \u0111\u00f3 v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc \u0111\u00fang th\u1eddi h\u1ea1n ghi tr\u00ean quy\u1ebft \u0111\u1ecbnh, c\u00e1 nh\u00e2n s\u1ebd ti\u1ebfp t\u1ee5c b\u1ecb t\u00ednh th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p tr\u00ean ch\u00ednh s\u1ed1 ti\u1ec1n ph\u1ea1t n\u00e0y.<\/li>\n\n\n\n<li>M\u1ee9c t\u00ednh: Ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng <strong><em>0,05%\/ng\u00e0y<\/em><\/strong> t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u01b0a 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><a href=\"https:\/\/www.facebook.com\/DNPVietNamLawFirm\">C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM<\/a><\/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>N\u0103m 2026, do k\u1ef3 ngh\u1ec9 l\u1ec5 30\/4 &#8211; 1\/5 k\u00e9o d\u00e0i, th\u1eddi h\u1ea1n \u0111\u1ec3 c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u00e3 \u0111\u01b0\u1ee3c d\u1eddi sang ng\u00e0y 04\/05\/2026. D\u00f9 v\u1eady, t\u00ecnh tr\u1ea1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1eadm tr\u1ec5 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1eabn di\u1ec5n ra kh\u00e1 ph\u1ed5 bi\u1ebfn. Vi\u1ec7c tr\u1ec5 h\u1ea1n n\u1ed9p [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6491,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6490","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","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>Tr\u1ec5 h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN: H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd cho c\u00e1 nh\u00e2n<\/title>\n<meta name=\"description\" content=\"B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y do DNP Viet Nam Law Firm bi\u00ean so\u1ea1n nh\u1eb1m ph\u00e2n t\u00edch c\u00e1c h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd khi c\u00e1 nh\u00e2n tr\u1ec5 h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, qua \u0111\u00f3 gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn di\u1ec7n r\u1ee7i ro v\u00e0 c\u00f3 h\u01b0\u1edbng x\u1eed l\u00fd ph\u00f9 h\u1ee3p.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.dnp-law.com\/vi\/tre-han-quyet-toan-thue-tncn-hau-qua-phap-ly-cho-ca-nhan\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tr\u1ec5 h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN: H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd cho c\u00e1 nh\u00e2n\" \/>\n<meta property=\"og:description\" content=\"B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y do DNP Viet Nam Law Firm bi\u00ean so\u1ea1n nh\u1eb1m ph\u00e2n t\u00edch c\u00e1c h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd khi c\u00e1 nh\u00e2n tr\u1ec5 h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, qua \u0111\u00f3 gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn di\u1ec7n r\u1ee7i ro v\u00e0 c\u00f3 h\u01b0\u1edbng x\u1eed l\u00fd ph\u00f9 h\u1ee3p.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.dnp-law.com\/vi\/tre-han-quyet-toan-thue-tncn-hau-qua-phap-ly-cho-ca-nhan\/\" \/>\n<meta property=\"og:site_name\" content=\"C\u00f4ng ty Lu\u1eadt DNP Vi\u1ec7t Nam\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-05T10:12:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-05T10:12:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/05\/103.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1410\" \/>\n\t<meta property=\"og:image:height\" content=\"2000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta 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