{"id":9315,"date":"2026-01-24T09:18:30","date_gmt":"2026-01-24T02:18:30","guid":{"rendered":"https:\/\/arito.vn\/?p=9315"},"modified":"2026-05-31T21:36:01","modified_gmt":"2026-05-31T14:36:01","slug":"chung-tu-khau-tru-thue-tncn-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/chung-tu-khau-tru-thue-tncn-la-gi\/","title":{"rendered":"Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec? Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025"},"content":{"rendered":"<p>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c m\u1ed9t t\u1ed5 ch\u1ee9c \u0111\u00e3 tr\u1eeb m\u1ed9t ph\u1ea7n thu\u1ebf TNCN t\u1eeb thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf. Trong b\u00e0i vi\u1ebft h\u00f4m nay, Arito cung c\u1ea5p th\u00f4ng tin m\u1edbi nh\u1ea5t v\u1ec1 quy \u0111\u1ecbnh v\u00e0 th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng theo <b>Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/6\/2025<\/b>.<\/p>\n<p class=\"p2\"><b>C\u1eadp nh\u1eadt quan tr\u1ecdng:<\/b> T\u1eeb ng\u00e0y 01\/6\/2025, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed theo <b>M\u1eabu s\u1ed1 03\/TNCN<\/b> ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi <b>ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng<\/b> qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 <b>g\u1eedi d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb ngay trong ng\u00e0y l\u1eadp<\/b>. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t l\u1edbn so v\u1edbi quy \u0111\u1ecbnh c\u0169.<\/p>\n<h2 class=\"p3\">1. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec?<\/h2>\n<p class=\"p1\">\u0110\u1ec3 hi\u1ec3u r\u00f5 <b>ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec<\/b>, c\u1ea7n t\u00e1ch b\u1ea1ch hai kh\u00e1i ni\u1ec7m \u201cch\u1ee9ng t\u1eeb\u201d v\u00e0 \u201ckh\u1ea5u tr\u1eeb thu\u1ebf\u201d.<\/p>\n<p class=\"p1\">Theo Kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, <b>ch\u1ee9ng t\u1eeb<\/b> l\u00e0 t\u00e0i li\u1ec7u d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf kh\u1ea5u tr\u1eeb, c\u00e1c kho\u1ea3n thu thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Ch\u1ee9ng t\u1eeb bao g\u1ed3m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed ho\u1eb7c \u0111\u1eb7t in, t\u1ef1 in.<\/p>\n<p class=\"p1\">Theo \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, <b>kh\u1ea5u tr\u1eeb thu\u1ebf<\/b> l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u00ednh tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp.<\/p>\n<p class=\"p1\">T\u1eeb hai quy \u0111\u1ecbnh tr\u00ean, c\u00f3 th\u1ec3 hi\u1ec3u:<\/p>\n<p class=\"p4\"><b>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 lo\u1ea1i gi\u1ea5y t\u1edd do t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf, nh\u1eb1m ghi nh\u1eadn th\u00f4ng tin v\u1ec1 kho\u1ea3n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/b><b><\/b><\/p>\n<p class=\"p1\">Tr\u01b0\u1edbc \u0111\u00e2y ch\u1ee9ng t\u1eeb n\u00e0y c\u00f3 th\u1ec3 \u1edf d\u1ea1ng gi\u1ea5y (\u0111\u1eb7t in, t\u1ef1 in) ho\u1eb7c \u0111i\u1ec7n t\u1eed. Tuy nhi\u00ean, theo l\u1ed9 tr\u00ecnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 nay l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p <b>b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed<\/b>.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-9316 aligncenter\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-24-at-09.16.16.png\" alt=\"ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111i\u1ec7n t\u1eed\" width=\"1410\" height=\"792\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-24-at-09.16.16.png 1410w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-24-at-09.16.16-18x10.png 18w\" sizes=\"(max-width: 1410px) 100vw, 1410px\" \/><\/p>\n<h2 class=\"p3\">2. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec?<\/h2>\n<p class=\"p1\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 nh\u1eefng vai tr\u00f2 sau:<\/p>\n<ul class=\"ul1\">\n<li class=\"li5\"><b>Ch\u1ee9ng minh s\u1ed1 ti\u1ec1n thu\u1ebf TNCN \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b> theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/li>\n<li class=\"li5\"><b>Cung c\u1ea5p th\u00f4ng tin cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b> v\u1ec1 vi\u1ec7c c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN hay kh\u00f4ng v\u00e0 m\u1ee9c kh\u1ea5u tr\u1eeb c\u00f3 ch\u00ednh x\u00e1c kh\u00f4ng.<\/li>\n<li class=\"li5\"><b>T\u1ea1o s\u1ef1 minh b\u1ea1ch<\/b> v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb.<\/li>\n<li class=\"li5\"><b>L\u00e0 m\u1ed9t ph\u1ea7n h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/b> \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf (theo Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP).<\/li>\n<li class=\"li6\"><b>H\u1ed7 tr\u1ee3 x\u1eed l\u00fd khi t\u1ed5 ch\u1ee9c ng\u1eebng ho\u1ea1t \u0111\u1ed9ng:<\/b> n\u1ebfu t\u1ed5 ch\u1ee9c kh\u00f4ng c\u1ea5p \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a m\u00ecnh \u0111\u1ec3 x\u00e9t h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<\/ul>\n<h2 class=\"p3\">3. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?<\/h2>\n<p class=\"p1\">C\u0103n c\u1ee9 Kho\u1ea3n 2 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, vi\u1ec7c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 <b>b\u1eaft bu\u1ed9c<\/b> khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n:<\/p>\n<ol class=\"ol1\">\n<li class=\"li5\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1eeb thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc khi chi tr\u1ea3, v\u00e0<\/li>\n<li class=\"li1\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf <b>y\u00eau c\u1ea7u<\/b> \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb.<\/li>\n<\/ol>\n<p class=\"p1\"><b>Ngo\u1ea1i l\u1ec7:<\/b> Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp th\u00ec \u0111\u01a1n v\u1ecb chi tr\u1ea3 <b>kh\u00f4ng ph\u1ea3i c\u1ea5p<\/b> ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<h2 class=\"p3\">4. Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u00e0 khi n\u00e0o \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng t\u1eeb?<\/h2>\n<p class=\"p1\">C\u0103n c\u1ee9 \u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">\u0110\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p5\">C\u00e1ch c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">Kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd H\u0110L\u0110 <b>d\u01b0\u1edbi 03 th\u00e1ng<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p5\">\u0110\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng t\u1eeb cho <b>m\u1ed7i l\u1ea7n<\/b> kh\u1ea5u tr\u1eeb, ho\u1eb7c 01 ch\u1ee9ng t\u1eeb cho <b>nhi\u1ec1u l\u1ea7n<\/b> kh\u1ea5u tr\u1eeb trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf (theo y\u00eau c\u1ea7u)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">K\u00fd H\u0110L\u0110 <b>t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p5\">Ch\u1ec9 c\u1ea5p <b>01 ch\u1ee9ng t\u1eeb<\/b> kh\u1ea5u tr\u1eeb trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\">Ngo\u00e0i ra, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb chi tr\u1ea3 cung c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN n\u1ebfu \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb.<\/p>\n<h2 class=\"p3\">5. Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?<\/h2>\n<p class=\"p1\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u00e0 c\u1ea5p ch\u1ee9ng t\u1eeb ch\u00ednh x\u00e1c, \u0111\u01a1n v\u1ecb chi tr\u1ea3 c\u1ea7n chu\u1ea9n b\u1ecb:<\/p>\n<ul class=\"ul1\">\n<li class=\"li5\"><b>Th\u00f4ng tin c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/b> h\u1ecd t\u00ean, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n\/CCCD, ng\u00e0y sinh, \u0111\u1ecba ch\u1ec9 c\u01b0 tr\u00fa, m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n.<\/li>\n<li class=\"li5\"><b>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng:<\/b> ng\u00e0y b\u1eaft \u0111\u1ea7u l\u00e0m vi\u1ec7c, ch\u1ee9c v\u1ee5, m\u1ee9c l\u01b0\u01a1ng v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n li\u00ean quan \u0111\u1ebfn thu\u1ebf TNCN.<\/li>\n<li class=\"li5\"><b>T\u00e0i li\u1ec7u v\u1ec1 thu nh\u1eadp:<\/b> b\u1ea3ng l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p, l\u01b0\u01a1ng th\u00e1ng 13, hoa h\u1ed3ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/li>\n<li class=\"li5\"><b>H\u1ed3 s\u01a1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh:<\/b> gi\u1ea5y t\u1edd x\u00e1c nh\u1eadn ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (gi\u1ea5y khai sinh c\u1ee7a con, gi\u1ea5y t\u1edd ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c) \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb.<\/li>\n<li class=\"li1\"><b>Th\u00f4ng tin c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c:<\/b> kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<p class=\"p1\">Vi\u1ec7c chu\u1ea9n b\u1ecb ph\u1ea3i tu\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf TNCN \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n. S\u1eed d\u1ee5ng <a href=\"https:\/\/arito.vn\/en\/quan-ly-nhan-su-hrm\/\"><span class=\"s1\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 &#8211; ti\u1ec1n l\u01b0\u01a1ng (HRM)<\/span><\/a> t\u00edch h\u1ee3p s\u1ebd gi\u00fap t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p c\u00e1c d\u1eef li\u1ec7u n\u00e0y, h\u1ea1n ch\u1ebf sai s\u00f3t khi t\u00ednh v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/01\/Giay-to-khau-tru-thue-2-712x1024.png\" alt=\"ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb tncn \u0111i\u1ec7n t\u1eed\" width=\"712\" height=\"1024\" \/><\/p>\n<h2 class=\"p3\">6. Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025<\/h2>\n<p class=\"p1\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, <b>c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/6\/2025<\/b>. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n c\u1eadp nh\u1eadt quan tr\u1ecdng nh\u1ea5t hi\u1ec7n nay \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed.<\/p>\n<h3 class=\"p7\">6.1. B\u1eaft bu\u1ed9c d\u00f9ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo M\u1eabu 03\/TNCN<\/h3>\n<p class=\"p1\">T\u1eeb ng\u00e0y 01\/6\/2025, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN ph\u1ea3i l\u1eadp v\u00e0 c\u1ea5p ch\u1ee9ng t\u1eeb theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed, s\u1eed d\u1ee5ng <b>M\u1eabu s\u1ed1 03\/TNCN<\/b> ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. \u0110\u1ed3ng th\u1eddi, c\u00e1c t\u1ed5 ch\u1ee9c ph\u1ea3i ng\u1eebng s\u1eed d\u1ee5ng v\u00e0 ti\u00eau h\u1ee7y ch\u1ee9ng t\u1eeb \u0111\u1eb7t in, t\u1ef1 in c\u00f2n t\u1ed3n (n\u1ebfu c\u00f3).<\/p>\n<h3 class=\"p8\">6.2. Th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1<\/h3>\n<ul class=\"ul1\">\n<li class=\"li5\"><b>Th\u1eddi \u0111i\u1ec3m l\u1eadp:<\/b> t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<li class=\"li6\"><b>Th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1:<\/b> l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c d\u00f9ng ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m d\u01b0\u01a1ng l\u1ecbch. Th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 th\u1eddi \u0111i\u1ec3m c\u1ea5p ch\u1ee9ng t\u1eeb c\u00f3 th\u1ec3 kh\u00f4ng tr\u00f9ng nhau (ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c c\u1ea5p khi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 y\u00eau c\u1ea7u).<\/li>\n<\/ul>\n<h3 class=\"p7\">6.3. N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/h3>\n<p class=\"p1\">Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP), ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN g\u1ed3m c\u00e1c n\u1ed9i dung ch\u00ednh:<\/p>\n<ul class=\"ul1\">\n<li class=\"li5\">T\u00ean, k\u00fd hi\u1ec7u m\u1eabu, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/li>\n<li class=\"li5\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a <b>t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp<\/b>.<\/li>\n<li class=\"li5\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf (ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n), <b>s\u1ed1 \u0111i\u1ec7n tho\u1ea1i<\/b> c\u1ee7a <b>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b>.<\/li>\n<li class=\"li5\">Qu\u1ed1c t\u1ecbch (n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng mang qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam).<\/li>\n<li class=\"li5\">Kho\u1ea3n thu nh\u1eadp, th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp, t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, <b>kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/b>, <b>kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc<\/b>, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/li>\n<li class=\"li5\">Ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp ch\u1ee9ng t\u1eeb.<\/li>\n<li class=\"li6\">H\u1ecd t\u00ean, <b>ch\u1eef k\u00fd s\u1ed1<\/b> c\u1ee7a ng\u01b0\u1eddi tr\u1ea3 thu nh\u1eadp (\u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed).<\/li>\n<\/ul>\n<h3 class=\"p7\">6.4. X\u1eed l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t<\/h3>\n<p class=\"p1\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc x\u1eed l\u00fd sai s\u00f3t t\u01b0\u01a1ng t\u1ef1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i \u0110i\u1ec1u 19. Khi ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, t\u1ed5 ch\u1ee9c <b>l\u1eadp ch\u1ee9ng t\u1eeb m\u1edbi thay th\u1ebf<\/b> (s\u1eed d\u1ee5ng m\u1eabu th\u00f4ng b\u00e1o sai s\u00f3t 04\/SS-CT\u0110T), thay cho c\u01a1 ch\u1ebf \u201ch\u1ee7y\u201d nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<h2 class=\"p3\">7. Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd v\u00e0 g\u1eedi d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed<\/h2>\n<p class=\"p1\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m thay \u0111\u1ed5i l\u1edbn so v\u1edbi quy \u0111\u1ecbnh c\u0169. Tr\u01b0\u1edbc Ngh\u1ecb \u0111\u1ecbnh 70\/2025, t\u1ed5 ch\u1ee9c t\u1ef1 x\u00e2y d\u1ef1ng ph\u1ea7n m\u1ec1m ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed <b>kh\u00f4ng c\u1ea7n \u0111\u0103ng k\u00fd<\/b> and <b>kh\u00f4ng ph\u1ea3i g\u1eedi d\u1eef li\u1ec7u<\/b> cho c\u01a1 quan thu\u1ebf. T\u1eeb ng\u00e0y 01\/6\/2025, quy \u0111\u1ecbnh m\u1edbi y\u00eau c\u1ea7u:<\/p>\n<ol class=\"ol1\">\n<li class=\"li5\"><b>\u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng<\/b> ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng.<\/li>\n<li class=\"li5\">Sau khi \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, <b>ng\u1eebng s\u1eed d\u1ee5ng v\u00e0 ti\u00eau h\u1ee7y<\/b> ch\u1ee9ng t\u1eeb \u0111\u1eb7t in, t\u1ef1 in c\u00f2n t\u1ed3n.<\/li>\n<li class=\"li1\"><b>Chuy\u1ec3n d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf ngay trong ng\u00e0y l\u1eadp ch\u1ee9ng t\u1eeb<\/b>.<\/li>\n<\/ol>\n<p class=\"p1\">V\u00ec v\u1eady, c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u0169 theo C\u00f4ng v\u0103n 7563\/CTTPHCM-TTHT v\u00e0 7564\/CTTPHCM-TTHT v\u1ec1 vi\u1ec7c \u201ckh\u00f4ng ph\u1ea3i g\u1eedi h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb\u201d \u0111\u00e3 <b>kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p<\/b> k\u1ec3 t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n<h2 class=\"p3\">8. \u0110\u0103ng k\u00fd ph\u1ea7n m\u1ec1m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed \u1edf \u0111\u00e2u?<\/h2>\n<p class=\"p1\">\u0110\u1ec3 \u0111\u00e1p \u1ee9ng nhanh nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, doanh nghi\u1ec7p c\u00f3 th\u1ec3 li\u00ean h\u1ec7 Arito \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Ph\u1ea7n m\u1ec1m <a href=\"https:\/\/arito.vn\/en\/safeinvoice\/\"><span class=\"s1\">h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed Safe Invoice<\/span><\/a> c\u1ee7a Arito \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5 m\u1edbi nh\u1ea5t:<\/p>\n<ul class=\"ul1\">\n<li class=\"li5\"><b>Cung c\u1ea5p b\u1ed9 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd m\u1eabu<\/b> theo quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01a1n v\u1ecb n\u1ed9p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<li class=\"li5\"><b>Thi\u1ebft l\u1eadp m\u1eabu, l\u1eadp v\u00e0 k\u00fd s\u1ed1<\/b> ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo M\u1eabu 03\/TNCN.<\/li>\n<li class=\"li5\"><b>X\u1eed l\u00fd ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp khi c\u00f3 sai s\u00f3t<\/b> theo \u0111\u00fang quy tr\u00ecnh l\u1eadp thay th\u1ebf.<\/li>\n<li class=\"li5\"><b>G\u1eedi d\u1eef li\u1ec7u v\u00e0 b\u1ea3ng k\u00ea<\/b> ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf ngay trong ng\u00e0y.<\/li>\n<li class=\"li1\"><b>\u0110\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5:<\/b> \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n, \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111i\u1ec7n t\u1eed, quy\u1ebft to\u00e1n thu\u1ebf TNCN, k\u00ea khai thu\u1ebf theo k\u1ef3 v\u00e0 nhi\u1ec1u nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/li>\n<\/ul>\n<p class=\"p1\">K\u1ebft h\u1ee3p c\u00f9ng <a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\"><span class=\"s1\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n Arito<\/span><\/a>, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u ti\u1ec1n l\u01b0\u01a1ng, thu\u1ebf v\u00e0 k\u1ebf to\u00e1n tr\u00ean m\u1ed9t n\u1ec1n t\u1ea3ng duy nh\u1ea5t.<\/p>\n<p class=\"p2\">Li\u00ean h\u1ec7 Arito ngay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed gi\u1ea3i ph\u00e1p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed.<\/p>\n<h2 class=\"p9\">9. M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi chuy\u1ec3n \u0111\u1ed5i theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025<\/h2>\n<ul class=\"ul1\">\n<li class=\"li5\"><b>Ho\u00e0n t\u1ea5t \u0111\u0103ng k\u00fd s\u1edbm:<\/b> doanh nghi\u1ec7p ch\u01b0a \u0111\u0103ng k\u00fd ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo M\u1eabu 03\/TNCN c\u1ea7n th\u1ef1c hi\u1ec7n ngay \u0111\u1ec3 tr\u00e1nh gi\u00e1n \u0111o\u1ea1n khi ph\u00e1t sinh kh\u1ea5u tr\u1eeb.<\/li>\n<li class=\"li5\"><b>G\u1eedi d\u1eef li\u1ec7u \u0111\u00fang h\u1ea1n:<\/b> d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf ngay trong ng\u00e0y l\u1eadp, kh\u00f4ng \u0111\u1ec3 d\u1ed3n.<\/li>\n<li class=\"li5\"><b>R\u00e0 so\u00e1t th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/b> b\u1ed5 sung s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo m\u1eabu m\u1edbi.<\/li>\n<li class=\"li5\"><b>X\u1eed l\u00fd sai s\u00f3t \u0111\u00fang quy tr\u00ecnh:<\/b> d\u00f9ng c\u01a1 ch\u1ebf l\u1eadp ch\u1ee9ng t\u1eeb thay th\u1ebf thay v\u00ec h\u1ee7y nh\u01b0 tr\u01b0\u1edbc.<\/li>\n<li class=\"li6\"><b>L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b> \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<\/ul>\n<h2 class=\"p3\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ)<\/h2>\n<h3 class=\"p1\"><b>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec?<\/b><\/h3>\n<p class=\"p1\">L\u00e0 gi\u1ea5y t\u1edd do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf, ghi nh\u1eadn th\u00f4ng tin v\u1ec1 kho\u1ea3n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. T\u1eeb 01\/6\/2025, ch\u1ee9ng t\u1eeb n\u00e0y b\u1eaft bu\u1ed9c \u1edf d\u1ea1ng \u0111i\u1ec7n t\u1eed theo M\u1eabu 03\/TNCN.<\/p>\n<h3 class=\"p1\"><b>T\u1eeb khi n\u00e0o b\u1eaft bu\u1ed9c d\u00f9ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 70?<\/b><\/h3>\n<p class=\"p1\">T\u1eeb ng\u00e0y 01\/6\/2025, theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/p>\n<h3 class=\"p1\"><b>Doanh nghi\u1ec7p c\u00f3 ph\u1ea3i g\u1eedi d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb cho c\u01a1 quan thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\">C\u00f3. Theo quy \u0111\u1ecbnh m\u1edbi, t\u1ed5 ch\u1ee9c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u00e0 chuy\u1ec3n d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf ngay trong ng\u00e0y l\u1eadp.<\/p>\n<h3 class=\"p1\"><b>Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf c\u00f3 c\u1ea7n c\u1ea5p ch\u1ee9ng t\u1eeb kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\">Kh\u00f4ng. N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n cho \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp th\u00ec \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb.<\/p>\n<p class=\"p1\">N\u1eafm r\u00f5 <b>ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec<\/b> c\u00f9ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP gi\u00fap doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i \u0111\u00fang l\u1ed9 tr\u00ecnh, tr\u00e1nh r\u1ee7i ro x\u1eed ph\u1ea1t v\u00e0 b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i quy\u1ebft to\u00e1n thu\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft li\u00ean quan c\u1ee7a Arito v\u1ec1 <a href=\"https:\/\/arito.vn\/en\/thue-mon-bai-la-gi-cach-tinh-va-nop-thue-mon-bai\/\"><span class=\"s1\">thu\u1ebf m\u00f4n b\u00e0i<\/span><\/a>, <a href=\"https:\/\/arito.vn\/en\/thue-nha-thau-doi-tuong-ap-dung-phuong-phap-tinh-va-cach-hach-toan\/\"><span class=\"s1\">thu\u1ebf nh\u00e0 th\u1ea7u<\/span><\/a> \u0111\u1ec3 ho\u00e0n thi\u1ec7n k\u1ebf ho\u1ea1ch tu\u00e2n th\u1ee7 thu\u1ebf cho doanh nghi\u1ec7p.<\/p>","protected":false},"excerpt":{"rendered":"<p>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c m\u1ed9t t\u1ed5 ch\u1ee9c \u0111\u00e3 tr\u1eeb m\u1ed9t ph\u1ea7n thu\u1ebf TNCN t\u1eeb thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf. Trong b\u00e0i vi\u1ebft h\u00f4m nay, Arito cung c\u1ea5p th\u00f4ng tin m\u1edbi nh\u1ea5t v\u1ec1 quy \u0111\u1ecbnh v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":9316,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,1,224],"tags":[],"class_list":["post-9315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tin-tuc","category-tin-tuc-chung"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9315","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\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=9315"}],"version-history":[{"count":7,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9315\/revisions"}],"predecessor-version":[{"id":16969,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9315\/revisions\/16969"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/9316"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=9315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=9315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=9315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}