{"id":224995,"date":"2019-06-10T11:33:22","date_gmt":"2019-06-10T04:33:22","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=224995"},"modified":"2024-10-19T10:09:21","modified_gmt":"2024-10-19T03:09:21","slug":"dang-ky-ma-so-thue","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/dang-ky-ma-so-thue\/","title":{"rendered":"\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp n\u1ebfu ch\u01b0a c\u00f3 M\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec c\u1ea7n ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi c\u01a1 quan thu\u1ebf. Sau \u0111\u00e2y k\u1ebf to\u00e1n Gtax s\u1ebd h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c \u0110\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf TNCN n\u00e0y \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i nhu sau:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p chi tr\u1ea3\u00a0ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n n\u1ebfu thu nh\u1eadp \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf. C\u00e1 nh\u00e2n \u0111\u00e3 c\u00f3\u00a0m\u00e3 s\u1ed1 thu\u1ebf th\u00ec cung c\u1ea5p cho doanh nghi\u1ec7p, n\u1ebfu ch\u01b0a c\u00f3 th\u00ec c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 t\u1ef1 \u0111i \u0111\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 cung c\u1ea5p cho doanh nghi\u1ec7p\u00a0ho\u1eb7c \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p \u0111\u0103ng k\u00fd thay.<\/span><\/p>\n<figure id=\"attachment_231934\" aria-describedby=\"caption-attachment-231934\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231934\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Dang-ky-cap-ma-so-thue-thu-nhap-ca-nhan.jpg\" alt=\"\u0110\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"600\" height=\"405\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Dang-ky-cap-ma-so-thue-thu-nhap-ca-nhan.jpg 577w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Dang-ky-cap-ma-so-thue-thu-nhap-ca-nhan-300x202.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231934\" class=\"wp-caption-text\"><em>\u0110\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/dang-ky-ma-so-thue\/#Thu_tuc_dang_ky_thue_thu_nhap_ca_nhan\" >Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/dang-ky-ma-so-thue\/#Cac_giay_to_ca_nhan_can_cung_cap\" >C\u00e1c gi\u1ea5y t\u1edd c\u00e1 nh\u00e2n c\u1ea7n cung c\u1ea5p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/dang-ky-ma-so-thue\/#Thoi_han_nop_ho_so\" >Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/dang-ky-ma-so-thue\/#Thoi_han_giai_quyet\" >Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/dang-ky-ma-so-thue\/#Ke_khai_thue_thu_nhap_ca_nhan_truc_tuyen\" >K\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u1ef1c tuy\u1ebfn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/dang-ky-ma-so-thue\/#Ky_tinh_thue_thu_nhap_ca_nhan\" >K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/dang-ky-ma-so-thue\/#Ho_so_quyet_toan_thue_TNCN_cho_ca_nhan_thuoc_dien_tu_quyet_toan\" >H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN cho c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n t\u1ef1 quy\u1ebft to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/dang-ky-ma-so-thue\/#Ca_nhan_KHONG_phai_thuc_hien_quyet_toan_thue_TNCN\" >C\u00e1 nh\u00e2n KH\u00d4NG ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/dang-ky-ma-so-thue\/#Doanh_nghiep_KHONG_phai_thuc_hien_quyet_toan_thue_TNCN\" >Doanh nghi\u1ec7p KH\u00d4NG ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_dang_ky_thue_thu_nhap_ca_nhan\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p\u00a0chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u1ed9t l\u1ea7n trong n\u0103m.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Cac_giay_to_ca_nhan_can_cung_cap\"><\/span>C\u00e1c gi\u1ea5y t\u1edd c\u00e1 nh\u00e2n c\u1ea7n cung c\u1ea5p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n\u00a0v\u00e0 b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n <\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam); <\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">ho\u1eb7c b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam s\u1ed1ng \u1edf n\u01b0\u1edbc ngo\u00e0i) cho doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Sau \u0111\u00f3,<\/strong>\u00a0doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp t\u1ed5ng h\u1ee3p th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n v\u00e0o\u00a0T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf t\u1ed5ng h\u1ee3p cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00f4ng qua doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp\u00a0(theo m\u1eabu s\u1ed1 05-\u0110K-TH-TCT ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 95\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf)\u00a0v\u00e0\u00a0g\u1eedi qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Khai thu\u1ebf theo th\u00e1ng:\u00a0Ch\u1eadm nh\u1ea5t\u00a0l\u00e0\u00a0ng\u00e0y th\u1ee9 20\u00a0c\u1ee7a th\u00e1ng ti\u1ebfp theo.<\/li>\n<li>Khai thu\u1ebf theo qu\u00fd:\u00a0Ch\u1eadm nh\u1ea5t\u00a0l\u00e0\u00a0ng\u00e0y th\u1ee9 30\u00a0c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean\u00a0qu\u00fd ti\u1ebfp theo.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thoi_han_giai_quyet\"><\/span>Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, c\u01a1 quan thu\u1ebf s\u1ebd tr\u1ea3 Th\u00f4ng b\u00e1o danh s\u00e1ch m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd thu\u1ebf\u00a0ho\u1eb7c l\u00fd do ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf\u00a0qua doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp b\u1eb1ng gi\u1ea5y ho\u1eb7c qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p><em><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd:<\/span><\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp ph\u1ea3i th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf cho t\u1eebng c\u00e1 nh\u00e2n. N\u1ebfu ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf, c\u00e1 nh\u00e2n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3\u00a0ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c\u00a0qua doanh nghi\u1ec7p\u00a0chi tr\u1ea3 thu nh\u1eadp, doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ke_khai_thue_thu_nhap_ca_nhan_truc_tuyen\"><\/span>K\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u1ef1c tuy\u1ebfn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Hi\u1ec7n nay doanh nghi\u1ec7p c\u00f3 th\u1ec3 k\u00ea khai thu\u1ebf TNCN tr\u1ef1c ti\u1ebfp tr\u00ean trang thuedientu.gdt.gov.vn ho\u1eb7c k\u00ea khai tr\u00ean ph\u1ea7n m\u1ec1m HTKK, r\u1ed3i k\u1ebft xu\u1ea5t XML \u0111\u1ec3 n\u1ed9p qua trang thuedientu.gdt.gov.vn. Vui l\u00f2ng xem h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n chi ti\u1ebft t\u1ea1i thuedientu.gdt.gov.vn ho\u1eb7c li\u00ean h\u1ec7 v\u1edbi chuy\u00ean vi\u00ean t\u01b0 v\u1ea5n c\u1ee7a K\u1ebf to\u00e1n Gtax \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ky_tinh_thue_thu_nhap_ca_nhan\"><\/span><span id=\"Cau_hoi_26_Ky_tinh_thue_thu_nhap_ca_nhan\">K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">K\u1ef3 t\u00ednh thu\u1ebf l\u00e0 kho\u1ea3ng th\u1eddi gian \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u00a0c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo n\u0103m.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Chi ti\u1ebft: \u201c<a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/ky-tinh-thue-thu-nhap-ca-nhan\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a>\u201d<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_quyet_toan_thue_TNCN_cho_ca_nhan_thuoc_dien_tu_quyet_toan\"><\/span><span id=\"Cau_hoi_4_Ca_nhan_thuoc_dien_quyet_toan_truc_tiep_voi_Co_quan_thue_thi_phai_chuan_bi_nhung_ho_so_nao\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN cho c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n t\u1ef1 quy\u1ebft to\u00e1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_231935\" aria-describedby=\"caption-attachment-231935\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231935\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/tu-Dang-ky-cap-ma-so-thue-thu-nhap-ca-nhan.jpg\" alt=\"\u0110\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"600\" height=\"356\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/tu-Dang-ky-cap-ma-so-thue-thu-nhap-ca-nhan.jpg 586w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/tu-Dang-ky-cap-ma-so-thue-thu-nhap-ca-nhan-300x178.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231935\" class=\"wp-caption-text\"><em>H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN cho c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n t\u1ef1 quy\u1ebft to\u00e1n<\/em><\/figcaption><\/figure>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>C\u00e1 nh\u00e2n khi quy\u1ebft to\u00e1n ph\u1ea3i chu\u1ea9n b\u1ecb c\u00e1c gi\u1ea5y t\u1edd sau:<\/em><\/span><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu 02\/QTT-TNCN.- N\u1ebfu c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">B\u1ea3n sao c\u00e1c 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, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3). C\u00e1 nh\u00e2n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">B\u1ea3n sao c\u00e1c ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb ch\u1ee9ng minh\u00a0kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n v\u00e0 nh\u1eadn thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Ca_nhan_KHONG_phai_thuc_hien_quyet_toan_thue_TNCN\"><\/span><span id=\"Ca_nhan_KHONG_phai_thuc_hien_quyet_toan_thue_TNCN\">C\u00e1 nh\u00e2n KH\u00d4NG ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>bao g\u1ed3m:<\/em><\/span><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 s\u1ed1 thu\u1ebf TNCN n\u1ed9p th\u1eeba m\u00e0 kh\u00f4ng c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u1ea3o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p trong n\u0103m.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb ho\u1eb7c t\u1ea1m n\u1ed9p trong n\u0103m.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_KHONG_phai_thuc_hien_quyet_toan_thue_TNCN\"><\/span><span id=\"Doanh_nghiepto_chuc_KHONG_phai_thuc_hien_quyet_toan_thue_TNCN\">Doanh nghi\u1ec7p KH\u00d4NG ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em>b<span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">ao g\u1ed3m:<\/span><\/em><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Nh\u1eefng doanh nghi\u1ec7p\/ t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 ph\u00e1t sinh vi\u1ec7c chi tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Nh\u1eefng doanh nghi\u1ec7p\/t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp nh\u01b0ng kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u00ec doanh nghi\u1ec7p\/t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN, ch\u1ec9 c\u1ea7n cung c\u1ea5p cho c\u01a1 quan thu\u1ebf danh s\u00e1ch c\u00e1 nh\u00e2n \u0111\u00e3 chi tr\u1ea3 thu nh\u1eadp trong n\u0103m (n\u1ebfu c\u00f3) ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 th\u00eam qui \u0111\u1ecbnh v\u1ec1\u00a0\u0110\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf TNCN,\u00a0K\u1ebf to\u00e1n Gtax khuy\u00ean b\u1ea1n n\u00ean s\u1eed d\u1ee5ng <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>\u00a0&amp; quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 lu\u00f4n lu\u00f4n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd t\u1ed1t nh\u1ea5t. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.<\/span><\/p>\n<p>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>\n<div class=\"blog-share text-center\"><\/div>","protected":false},"excerpt":{"rendered":"<p>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp n\u1ebfu ch\u01b0a c\u00f3 M\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec c\u1ea7n ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi c\u01a1 quan thu\u1ebf. Sau \u0111\u00e2y k\u1ebf to\u00e1n Gtax s\u1ebd h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c \u0110\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf TNCN n\u00e0y \u0111\u1ec3 [&#8230;]\n","protected":false},"author":1,"featured_media":231934,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[834],"class_list":["post-224995","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tncn","tag-thue-tncn"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/224995"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=224995"}],"version-history":[{"count":7,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/224995\/revisions"}],"predecessor-version":[{"id":234281,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/224995\/revisions\/234281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231934"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=224995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=224995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=224995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}