{"id":6494,"date":"2022-04-26T13:45:12","date_gmt":"2022-04-26T06:45:12","guid":{"rendered":"https:\/\/arito.com.vn\/?p=6494"},"modified":"2022-04-26T13:45:12","modified_gmt":"2022-04-26T06:45:12","slug":"huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-moi-nhat-va-luu-y-theo-cong-van-so-883-tct-dnncn-cua-tong-cuc-thue-ngay-24-3-2022","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-moi-nhat-va-luu-y-theo-cong-van-so-883-tct-dnncn-cua-tong-cuc-thue-ngay-24-3-2022\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t v\u00e0 l\u01b0u \u00fd theo c\u00f4ng v\u0103n s\u1ed1 883\/TCT-DNNCN c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ng\u00e0y 24\/3\/2022"},"content":{"rendered":"<p>Nh\u1eb1m \u0111\u1ea3m b\u1ea3o k\u1ecbp th\u1eddi h\u01b0\u1edbng d\u1eabn cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n\u00a0<strong>vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2<\/strong>n (thu\u1ebf TNCN) th\u1ed1ng nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNCN, v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 883\/TCT-DNNCN ng\u00e0y 24\/3\/2022 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 n\u1ed9i dung n\u00e0y. Ch\u00fang t\u00f4i t\u00f3m t\u1eaft v\u00e0 chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc nh\u1eefng n\u1ed9i dung quan tr\u1ecdng c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 883\/TCT-DNNCN!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><em>1.1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf<\/em><\/h3>\n\n\n\n<p><strong>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/strong>&nbsp;c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean m\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh th\u00ec ph\u1ea3i tr\u1ef1c ti\u1ebfp khai quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1edbi c\u01a1 quan thu\u1ebf&nbsp;<em>(n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo).<\/em><\/p>\n\n\n\n<p><strong>C\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam<\/strong>&nbsp;t\u00ednh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean d\u01b0\u1edbi 183 ng\u00e0y, nh\u01b0ng t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean th\u00ec n\u0103m quy\u1ebft to\u00e1n \u0111\u1ea7u ti\u00ean l\u00e0 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n<p><strong>C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/strong>&nbsp;k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam th\u00ec khai quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh.&nbsp;<\/p>\n\n\n\n<p>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, \u0111\u1ea1i s\u1ee9 qu\u00e1n, l\u00e3nh s\u1ef1 qu\u00e1n ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf trong n\u0103m th\u00ec c\u00e1 nh\u00e2n ph\u1ea3i quy\u1ebft to\u00e1n tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf&nbsp;<em>(n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo).<\/em><\/p>\n\n\n\n<p>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ed3ng th\u1eddi thu\u1ed9c di\u1ec7n x\u00e9t gi\u1ea3m thu\u1ebf do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay m\u00e0 ph\u1ea3i tr\u1ef1c ti\u1ebfp khai quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><em>1.2. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/em><\/h3>\n\n\n\n<p><strong>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp<\/strong>&nbsp;t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 \u0111\u1ebfn t\u1ed5 ch\u1ee9c m\u1edbi do t\u1ed5 ch\u1ee9c c\u0169 th\u1ef1c hi\u1ec7n s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c c\u0169 v\u00e0 t\u1ed5 ch\u1ee9c m\u1edbi trong c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng th\u00ec t\u1ed5 ch\u1ee9c m\u1edbi c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf TNCN theo \u1ee7y quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u1ea3 ph\u1ea7n thu nh\u1eadp do t\u1ed5 ch\u1ee9c c\u0169 chi tr\u1ea3 v\u00e0 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp m\u1edbi thu l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN do t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u0169 \u0111\u00e3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (n\u1ebfu c\u00f3).<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng ho\u1eb7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p th\u00ec ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng ho\u1eb7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p.&nbsp;<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p (kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u1ed5 ph\u1ea7n h\u00f3a) m\u00e0 doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i k\u1ebf th\u1eeba to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, doanh nghi\u1ec7p khai quy\u1ebft to\u00e1n khi k\u1ebft th\u00fac n\u0103m.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><em>1.3. \u0110\u1ed1i v\u1edbi \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/h3>\n\n\n\n<p>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<p>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng trong n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u00e0 c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 \u0111\u1ebfn t\u1ed5 ch\u1ee9c m\u1edbi do t\u1ed5 ch\u1ee9c c\u0169 th\u1ef1c hi\u1ec7n s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c c\u0169 v\u00e0 t\u1ed5 ch\u1ee9c m\u1edbi trong c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng th\u00ec c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c m\u1edbi.<\/li><li>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/li><\/ul>\n\n\n\n<p><strong><em>L\u01b0u \u00fd<\/em><\/strong>: N\u1ebfu c\u00e1 nh\u00e2n sau \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thay cho c\u00e1 nh\u00e2n, khi ph\u00e1t hi\u1ec7n c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, ch\u1ec9&nbsp;c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n theo s\u1ed1 quy\u1ebft to\u00e1n v\u00e0 ghi v\u00e0o g\u00f3c d\u01b0\u1edbi b\u00ean tr\u00e1i c\u1ee7a ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ed9i dung:&nbsp;<em>\u201cC\u00f4ng ty \u2026 \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho \u00d4ng\/B\u00e0 \u2026. (theo \u1ee7y quy\u1ec1n) t\u1ea1i d\u00f2ng (s\u1ed1 th\u1ee9 t\u1ef1) \u2026 c\u1ee7a Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea 05-1\/BK-TNCN\u201d<\/em>&nbsp;\u0111\u1ec3 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.&nbsp;<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed th\u00ec in chuy\u1ec3n \u0111\u1ed5i t\u1eeb ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed g\u1ed1c v\u00e0 ghi n\u1ed9i dung n\u00eau tr\u00ean v\u00e0o b\u1ea3n in chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 cung c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><em>2.1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n<\/em><\/h3>\n\n\n\n<p><strong>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng<\/strong>&nbsp;trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN:<\/p>\n\n\n\n<p>\u2013 C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n c\u1ee7a t\u1eebng n\u0103m t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng. C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 quy\u1ebft to\u00e1n t\u1eeb n\u0103m 2019 tr\u1edf v\u1ec1 tr\u01b0\u1edbc \u0111\u00e3 quy\u1ebft to\u00e1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1&nbsp;126\/2020\/N\u0110-CP&nbsp;th\u00ec kh\u00f4ng x\u1eed l\u00fd h\u1ed3i t\u1ed1;<\/p>\n\n\n\n<p>\u2013 C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng 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;<\/p>\n\n\n\n<p>\u2013 C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y;<\/p>\n\n\n\n<p>\u2013 C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (tr\u1eeb b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m&nbsp;kh\u00f4ng&nbsp;b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1ef7 l\u1ec7&nbsp;10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua ho\u1eb7c \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><em>2.2. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/em><\/h2>\n\n\n\n<p><strong>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong>&nbsp;kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN bao g\u1ed3m:&nbsp;<\/p>\n\n\n\n<div id=\"attachment_28085\" class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/09\/Hinh-2_-Cac-to-chuc-ca-nhan-tra-thu-nhap-tu-tien-luong-tien-cong-khong-phai-quyet-toan-thue-TNCN.png\" alt=\"\" class=\"wp-image-28085\"\/><figcaption>H\u00ecnh 2: C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/figcaption><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><em>3.1. M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/em><\/h3>\n\n\n\n<p><strong>M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/strong>&nbsp;\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 954\/2020\/UBTVQH14 ng\u00e0y 02\/6\/2020 c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i nh\u01b0 sau:<\/p>\n\n\n\n<div id=\"attachment_28084\" class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/09\/Hinh-3_-Muc-giam-tru-gia-canh-theo-quy-dinh-tai-Nghi-quyet-so-954_2020_UBTVQH14.png\" alt=\"\" class=\"wp-image-28084\"\/><figcaption>H\u00ecnh 3: M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 954\/2020\/UBTVQH14<\/figcaption><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><em>3.2. Gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/em><\/h3>\n\n\n\n<p>\u0110\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh&nbsp;<strong>gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong>&nbsp;th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh (chi ti\u1ebft xem th\u00eam t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC)<\/p>\n\n\n\n<p>Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u01b0\u1ee3c tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng,&nbsp;ti\u1ec1n c\u00f4ng t\u1eeb tr\u1ee5 s\u1edf ch\u00ednh kh\u00e1c t\u1ec9nh th\u00ec c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ee5 s\u1edf ch\u00ednh ho\u1eb7c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh.&nbsp;<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh th\u00ec \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh.&nbsp;<\/p>\n\n\n\n<p><strong><em>L\u01b0u \u00fd:<\/em><\/strong>&nbsp;Tr\u1ee5 s\u1edf ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t, l\u01b0u gi\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra thu\u1ebf.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c th\u00ec v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i&nbsp;ti\u1ebft h.2.1.1.1 \u0111i\u1ec3m h kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC&nbsp;ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><em>3.3. H\u1ed3 s\u01a1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/em><\/h3>\n\n\n\n<p>\u2013&nbsp;<strong>C\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf<\/strong>, h\u1ed3 s\u01a1 bao g\u1ed3m:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>B\u1ea3n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo m\u1eabu s\u1ed1 07\/\u0110K-NPT-TNCN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 s\u1ed1&nbsp;80\/2021\/TT-BTC&nbsp;ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/li><li>H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i&nbsp;\u0111i\u1ec3m g Kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC&nbsp;ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/li><li>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng ph\u1ea3i l\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3\/ph\u01b0\u1eddng n\u01a1i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u01b0 tr\u00fa theo m\u1eabu s\u1ed1 07\/XN-NPT-TNCN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 s\u1ed1&nbsp;80\/2021\/TT-BTC&nbsp;ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li><\/ol>\n\n\n\n<p>\u2013&nbsp;<strong>C\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00f4ng qua t\u1ed5 ch\u1ee9c<\/strong>,&nbsp;<strong>c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp<\/strong>&nbsp;th\u00ec h\u1ed3 s\u01a1 gi\u1ea3m tr\u1eeb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn&nbsp;t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC. Ngo\u00e0i ra, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1ed5ng h\u1ee3p theo Ph\u1ee5 l\u1ee5c B\u1ea3ng t\u1ed5ng h\u1ee3p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho ng\u01b0\u1eddi gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1eabu s\u1ed1 07\/TH\u0110K-NPT-TNCN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 s\u1ed1&nbsp;80\/2021\/TT-BTC&nbsp;ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. Th\u1ee7 t\u1ee5c khai quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><em>4.1. H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/em><\/h3>\n\n\n\n<p>C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><em>\u0110i\u1ec3m b ti\u1ebft 9.2 v\u00e0 \u0111i\u1ec3m b ti\u1ebft 9.9 kho\u1ea3n 9 Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1&nbsp;126\/2020\/N\u0110-CP&nbsp;ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN;<\/em><\/li><li><em>Kho\u1ea3n 2 \u0110i\u1ec1u 87 Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC&nbsp;ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn m\u1eabu bi\u1ec3u h\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh quy \u0111\u1ecbnh.<\/em><\/li><\/ul>\n\n\n\n<p>H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021 nh\u01b0 sau:<\/p>\n\n\n\n<p>\u2013&nbsp;<strong>C\u00e1 nh\u00e2n khai quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf<\/strong>, h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN bao g\u1ed3m:<\/p>\n\n\n\n<div id=\"attachment_28083\" class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/09\/Hinh-4_-Ho-so-ke-khai-quyet-toan-thue-TNCN-cua-ca-nhan-khai-quyet-toan-thue-TNCN-truc-tiep-voi-co-quan-thue.png\" alt=\"\" class=\"wp-image-28083\"\/><figcaption>H\u00ecnh 4: H\u1ed3 s\u01a1 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n khai quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf<\/figcaption><\/figure><\/div>\n\n\n\n<p><strong><em>L\u01b0u \u00fd<\/em><\/strong>: Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n do t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u1ec3 xem x\u00e9t x\u1eed l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cho c\u00e1 nh\u00e2n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n\n\n\n<p>\u2013&nbsp;<strong>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp<\/strong>, h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0 sau:<\/p>\n\n\n\n<div id=\"attachment_28082\" class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/09\/Hinh-5_-Ho-so-quyet-toan-thue-TNCN-cua-to-chuc-ca-nhan-tra-thu-nhap.png\" alt=\"\" class=\"wp-image-28082\"\/><figcaption>H\u00ecnh 5: H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp<\/figcaption><\/figure><\/div>\n\n\n\n<p>\u2013&nbsp;<strong>C\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay<\/strong>&nbsp;th\u00ec c\u00e1 nh\u00e2n l\u1eadp Gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021 theo m\u1eabu s\u1ed1 08\/UQ-QTT-TNCN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 s\u1ed1&nbsp;80\/2021\/TT-BTC&nbsp;ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><em>4.2. Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/em><\/h3>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai b\u1ed5 sung kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec ch\u1ec9 ph\u1ea3i n\u1ed9p B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan, kh\u00f4ng ph\u1ea3i n\u1ed9p T\u1edd khai b\u1ed5 sung.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a th\u00e1ng, qu\u00fd c\u00f3 sai, s\u00f3t, \u0111\u1ed3ng th\u1eddi t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u khai b\u1ed5 sung v\u00e0o h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf, tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf ch\u1ec9 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/li><li>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec \u0111\u1ed3ng th\u1eddi ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m v\u00e0 t\u1edd khai th\u00e1ng, qu\u00fd c\u00f3 sai, s\u00f3t t\u01b0\u01a1ng \u1ee9ng.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><em>4.3. N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/em><\/h3>\n\n\n\n<p><strong>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf&nbsp;<\/strong>TNCN th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i&nbsp;kho\u1ea3n 8 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP&nbsp;ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7.&nbsp;<\/p>\n\n\n\n<p><strong><em>L\u01b0u \u00fd:<\/em><\/strong>&nbsp;Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n khai v\u00e0 n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1ea1i trang web&nbsp;<a href=\"https:\/\/canhan.gdt.gov.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/canhan.gdt.gov.vn<\/a>&nbsp;th\u00ec h\u1ec7 th\u1ed1ng c\u00f3 ch\u1ee9c n\u0103ng h\u1ed7 tr\u1ee3 x\u00e1c \u0111\u1ecbnh c\u01a1 quan thu\u1ebf quy\u1ebft to\u00e1n d\u1ef1a tr\u00ean th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh trong n\u0103m do c\u00e1 nh\u00e2n k\u00ea khai.<\/p>\n\n\n\n<p>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/strong>: n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00f3.<\/p>\n\n\n\n<p><strong>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf:<\/strong><\/p>\n\n\n\n<p>\u2013 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 thu\u1ed9c di\u1ec7n t\u1ef1 khai thu\u1ebf trong n\u0103m th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf trong n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i&nbsp;\u0111i\u1ec3m a kho\u1ea3n 8 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i hai n\u01a1i tr\u1edf l\u00ean bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p v\u1eeba c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n khai tr\u1ef1c ti\u1ebfp, v\u1eeba c\u00f3 thu nh\u1eadp do t\u1ed5 ch\u1ee9c chi tr\u1ea3 \u0111\u00e3 kh\u1ea5u tr\u1eeb th\u00ec c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 ngu\u1ed3n thu nh\u1eadp l\u1edbn nh\u1ea5t trong n\u0103m.&nbsp;<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngu\u1ed3n thu nh\u1eadp l\u1edbn nh\u1ea5t trong n\u0103m th\u00ec c\u00e1 nh\u00e2n t\u1ef1 l\u1ef1a ch\u1ecdn n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c chi tr\u1ea3 ho\u1eb7c n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/p>\n\n\n\n<p>\u2013 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng thu\u1ed9c di\u1ec7n t\u1ed5 ch\u1ee9c chi tr\u1ea3 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n t\u1eeb hai n\u01a1i tr\u1edf l\u00ean th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>C\u00e1 nh\u00e2n \u0111\u00e3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00f3.&nbsp;<\/li><\/ul>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n \u1edf b\u1ea5t c\u1ee9 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng, ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp t\u1ea1i m\u1ed9t n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i \u0111\u00e3 kh\u1ea5u tr\u1eeb 10% th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/li><li>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa trong n\u0103m c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i nh\u01b0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/li><\/ul>\n\n\n\n<p>\u2013 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng thu\u1ed9c di\u1ec7n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gi\u1ea3m thu\u1ebf do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ch\u00ednh l\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3m thu\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/h2>\n\n\n\n<p><em>\u0110i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14&nbsp;c\u1ee7a Qu\u1ed1c h\u1ed9i quy \u0111\u1ecbnh th\u1eddi h\u1ea1n khai, n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0 sau:<\/em><\/p>\n\n\n\n<p>\u2013 \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp: Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf 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.<\/p>\n\n\n\n<p>\u2013 \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n 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. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh ho\u00e0n thu\u1ebf TNCN nh\u01b0ng ch\u1eadm n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng ph\u1ea1t \u0111\u1ed1i v\u1edbi vi ph\u1ea1m h\u00e0nh ch\u00ednh khai quy\u1ebft to\u00e1n thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n.<\/p>\n\n\n\n<p><strong><em>L\u01b0u \u00fd:&nbsp;<\/em><\/strong>Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf 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 t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1.<\/p>\n\n\n\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 n\u1ed9i dung b\u00e0i vi\u1ebft t\u00f3m t\u1eaft h\u01b0\u1edbng d\u1eabn&nbsp;<strong>quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong>&nbsp;m\u1edbi nh\u1ea5t theo C\u00f4ng v\u0103n s\u1ed1 883\/TCT-DNNCN c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ng\u00e0y 24\/3\/2022 \u0111\u01b0\u1ee3c ch\u00fang t\u00f4i chia s\u1ebb \u0111\u1ebfn c\u00e1c b\u1ea1n. Mong r\u1eb1ng v\u1edbi nh\u1eefng n\u1ed9i dung chia s\u1ebb n\u00e0y s\u1ebd gi\u00fap c\u00e1c b\u1ea1n n\u1eafm b\u1eaft nhanh \u0111\u01b0\u1ee3c nh\u1eefng ki\u1ebfn th\u1ee9c v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u00fang theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 h\u1ed7 tr\u1ee3 t\u1ed1t h\u01a1n cho c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ee7a c\u00e1c b\u1ea1n.<\/p>\n\n\n\n<p>Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/p>\n\n\n\n<p class=\"has-text-align-right\">Link tham kh\u1ea3o: https:\/\/www.ketoan.vn\/<\/p>","protected":false},"excerpt":{"rendered":"<p>Nh\u1eb1m \u0111\u1ea3m b\u1ea3o k\u1ecbp th\u1eddi h\u01b0\u1edbng d\u1eabn cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (thu\u1ebf TNCN) th\u1ed1ng nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNCN, v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 883\/TCT-DNNCN ng\u00e0y 24\/3\/2022 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 n\u1ed9i dung n\u00e0y.<\/p>","protected":false},"author":12,"featured_media":6495,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[136],"class_list":["post-6494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-khac","tag-tin-tuc"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6494","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=6494"}],"version-history":[{"count":0,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6494\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=6494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=6494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=6494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}