{"id":225045,"date":"2019-06-10T16:56:02","date_gmt":"2019-06-10T09:56:02","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225045"},"modified":"2021-04-06T13:54:58","modified_gmt":"2021-04-06T06:54:58","slug":"dang-ky-nguoi-phu-thuoc","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/dang-ky-nguoi-phu-thuoc\/","title":{"rendered":"\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u00a0tr\u00ean 09 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 ph\u1ea3i <strong>\u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong>. Sau \u0111\u00e2y k\u1ebf to\u00e1n Gtax xin chia s\u1ebb n\u1ed9i dung chi ti\u1ebft b\u00e0i vi\u1ebft v\u1ec1 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 sau:<\/span><\/p>\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-nguoi-phu-thuoc\/#Ho_so_dang_ky_nguoi_phu_thuoc\" >H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/dang-ky-nguoi-phu-thuoc\/#Noi_nop_ho_so\" >N\u01a1i n\u1ed9p h\u1ed3 s\u01a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/dang-ky-nguoi-phu-thuoc\/#Thoi_diem_nop_ho_so\" >Th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/dang-ky-nguoi-phu-thuoc\/#Tanggiam_nguoi_phu_thuoc\" >T\u0103ng\/gi\u1ea3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/dang-ky-nguoi-phu-thuoc\/#Ho_so_chung_minh_nguoi_phu_thuoc\" >H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/dang-ky-nguoi-phu-thuoc\/#Giay_to_phap_ly_de_xac_dinh_duoc_moi_quan_he\" >Gi\u1ea5y t\u1edd ph\u00e1p l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_dang_ky_nguoi_phu_thuoc\"><\/span>H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">bao g\u1ed3m:<\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">T\u1edd khai \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c\u00a0(Theo m\u1eabu 20-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ea7u ti\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 tr\u00ean cho doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<figure id=\"attachment_231940\" aria-describedby=\"caption-attachment-231940\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231940\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Dang-ky-nguoi-phu-thuoc.jpg\" alt=\"\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c\" width=\"600\" height=\"488\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Dang-ky-nguoi-phu-thuoc.jpg 591w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Dang-ky-nguoi-phu-thuoc-300x244.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231940\" class=\"wp-caption-text\"><em>\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/em><\/figcaption><\/figure>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Sau \u0111\u00f3, doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0o\u00a0T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf t\u1ed5ng h\u1ee3p cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a 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 20-\u0110KT-TH-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf) v\u00e0 g\u1eedi qua:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Ho\u1eb7c n\u1ed9p tr\u1ef1c ti\u1ebfp b\u1eb1ng gi\u1ea5y.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Noi_nop_ho_so\"><\/span>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p v\u00e0 n\u1ed9p t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf, t\u1edd khai \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c\u00a0cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_nop_ho_so\"><\/span>Th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a k\u1ef3 khai thu\u1ebf \u0111\u00f3, nh\u01b0ng ch\u1eadm nh\u1ea5t\u00a0l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc th\u1eddi \u0110i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n h\u00e0ng n\u0103m.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tanggiam_nguoi_phu_thuoc\"><\/span>T\u0103ng\/gi\u1ea3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Tr\u01b0\u1eddng h\u1ee3p khi c\u00f3 thay \u0111\u1ed5i (t\u0103ng, gi\u1ea3m) v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/em>, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p th\u00eam c\u00e1c t\u00e0i li\u1ec7u nh\u01b0 tr\u00ean c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 khai b\u1ed5 sung th\u00f4ng tin thay \u0111\u1ed5i c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 n\u1ed9p cho doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Ngo\u00e0i ra, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp th\u00ec trong v\u00f2ng ba (03) th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p t\u1edd khai \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd thay \u0111\u1ed5i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c), ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i tr\u1ef1c ti\u1ebfp n\u1ed9p cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong th\u1eddi h\u1ea1n tr\u00ean th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ea7u n\u0103m, m\u1ed9t s\u1ed1 c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9, v\u1ee3 ch\u1ed3ng, con ch\u1eadm h\u01a1n quy \u0111\u1ecbnh (th\u00e1ng 3-2019 c\u00e1 nh\u00e2n g\u1eedi c\u00f4ng ty n\u1ed9p c\u01a1 quan thu\u1ebf). Tuy nhi\u00ean, h\u1ecd ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng t\u1eeb th\u00e1ng 1-2019. V\u1eady b\u00e2y gi\u1edd, th\u00e1ng 3-2020, c\u00e1 nh\u00e2n n\u00e0y \u0111\u0103ng k\u00fd l\u1ea1i\u00a0th\u00ec c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u1ea1i v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u00e1ng 1-2019 hay kh\u00f4ng.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>K\u1ebf to\u00e1n Gtax t\u01b0 v\u1ea5n nh\u01b0 sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng \u0111\u0103ng k\u00fd mu\u1ed9n ho\u1eb7c \u0111\u1ebfn khi quy\u1ebft to\u00e1n thu\u1ebf m\u1edbi \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9, v\u1ee3 ch\u1ed3ng, con th\u00ec khi quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb th\u00e1ng c\u00f3 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng. Nh\u01b0 v\u1eady, b\u00e0 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb th\u00e1ng c\u00f3 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng l\u00e0 th\u00e1ng 1-2019.<\/span><\/p><\/blockquote>\n<p><em><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd:<\/span><\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf t\u1ef1 \u0111\u1ed9ng c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u0103n c\u1ee9 tr\u00ean th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh cho m\u1ed7i m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1ed9t l\u1ea7n trong su\u1ed1t th\u1eddi gian \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c th\u00ec \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u1ea1i.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_chung_minh_nguoi_phu_thuoc\"><\/span>H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">bao g\u1ed3m:<\/span><\/em><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Con d\u01b0\u1edbi 18 tu\u1ed5i: B\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh v\u00e0 b\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n (n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean b\u1ecb khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng: B\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh v\u00e0 b\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n (n\u1ebfu c\u00f3); b\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Con \u0111ang theo h\u1ecdc t\u1ea1i c\u00e1c b\u1eadc h\u1ecdc: B\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh; b\u1ea3n ch\u1ee5p Th\u1ebb sinh vi\u00ean ho\u1eb7c b\u1ea3n khai c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a nh\u00e0 tr\u01b0\u1eddng ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh \u0111ang theo h\u1ecdc t\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p, trung h\u1ecdc ph\u1ed5 th\u00f4ng ho\u1eb7c h\u1ecdc ngh\u1ec1.\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p l\u00e0 con nu\u00f4i, con ngo\u00e0i gi\u00e1 th\u00fa, con ri\u00eang th\u00ec ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ea7n c\u00f3 th\u00eam: b\u1ea3n ch\u1ee5p quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn vi\u1ec7c nu\u00f4i con nu\u00f4i, quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn vi\u1ec7c nh\u1eadn cha, m\u1eb9, con c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n&#8230;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">V\u1ee3\u00a0ho\u1eb7c ch\u1ed3ng: B\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n; b\u1ea3n ch\u1ee5p s\u1ed5 h\u1ed9 kh\u1ea9u (ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 v\u1ee3 ch\u1ed3ng) ho\u1eb7c B\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn k\u1ebft h\u00f4n.\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p v\u1ee3 ho\u1eb7c ch\u1ed3ng trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng th\u00ec ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ea7n c\u00f3 th\u00eam gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng nh\u01b0 b\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi khuy\u1ebft t\u1eadt kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, b\u1ea3n ch\u1ee5p h\u1ed3 s\u01a1 b\u1ec7nh \u00e1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi m\u1eafc b\u1ec7nh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng (nh\u01b0 b\u1ec7nh AIDS, ung th\u01b0, suy th\u1eadn m\u00e3n,..).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha v\u1ee3, m\u1eb9 v\u1ee3 (ho\u1eb7c cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng), cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, cha nu\u00f4i h\u1ee3p ph\u00e1p, m\u1eb9 nu\u00f4i h\u1ee3p ph\u00e1p: B\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n, gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 b\u1ea3n ch\u1ee5p s\u1ed5 h\u1ed9 kh\u1ea9u (n\u1ebfu c\u00f3 c\u00f9ng s\u1ed5 h\u1ed9 kh\u1ea9u), gi\u1ea5y khai sinh, quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn vi\u1ec7c nh\u1eadn cha, m\u1eb9, con c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng th\u00ec ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean, h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ea7n c\u00f3 th\u00eam gi\u1ea5y t\u1edd ch\u1ee9ng minh l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">C\u00e1c c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng: B\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c Gi\u1ea5y khai sinh; c\u00e1c gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_231941\" aria-describedby=\"caption-attachment-231941\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231941\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Dang-ky-nguoi-phu-thuoc-2.jpeg\" alt=\"ch\u1ee9ng minh \u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c\" width=\"600\" height=\"450\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Dang-ky-nguoi-phu-thuoc-2.jpeg 640w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Dang-ky-nguoi-phu-thuoc-2-300x225.jpeg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231941\" class=\"wp-caption-text\">\u0110\u1ec3 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ea7n c\u00f3 c\u00e1c gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giay_to_phap_ly_de_xac_dinh_duoc_moi_quan_he\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">Gi\u1ea5y t\u1edd ph\u00e1p l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 <\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p l\u00e0 b\u1ea5t k\u1ef3 gi\u1ea5y t\u1edd ph\u00e1p l\u00fd n\u00e0o x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0:<\/span><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">B\u1ea3n ch\u1ee5p gi\u1ea5y t\u1edd x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3n ch\u1ee5p s\u1ed5 h\u1ed9 kh\u1ea9u (n\u1ebfu c\u00f3 c\u00f9ng s\u1ed5 h\u1ed9 kh\u1ea9u).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3n ch\u1ee5p \u0111\u0103ng k\u00fd t\u1ea1m tr\u00fa c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (n\u1ebfu kh\u00f4ng c\u00f9ng s\u1ed5 h\u1ed9 kh\u1ea9u).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3n t\u1ef1 khai v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111ang s\u1ed1ng c\u00f9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u01b0 tr\u00fa (theo m\u1eabu 21a\/XN-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3n t\u1ef1 khai v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c hi\u1ec7n \u0111ang c\u01b0 tr\u00fa t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 kh\u00f4ng c\u00f3 ai nu\u00f4i d\u01b0\u1ee1ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111ang c\u01b0 tr\u00fa (tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng s\u1ed1ng c\u00f9ng) (theo m\u1eabu 21b\/XN-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC).\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng th\u00ec ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean, h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ea7n c\u00f3 th\u00eam gi\u1ea5y t\u1edd ch\u1ee9ng minh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, n\u1ebfu kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 theo h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 n\u00eau tr\u00ean th\u00ec ph\u1ea3i c\u00f3 c\u00e1c t\u00e0i li\u1ec7u ph\u00e1p l\u00fd t\u01b0\u01a1ng t\u1ef1 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft n\u1ed9i dung b\u00e0i vi\u1ebft \u201c<strong>\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong>\u201d, K\u1ebf to\u00e1n Gtax khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0<a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\" target=\"_blank\" rel=\"noopener\"><b>d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/b><\/a>\u00a0&amp; t\u01b0 v\u1ea5n thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i. M\u1ecdi chi ti\u1ebft xin vui l\u00f2ng li\u00ean h\u1ec7:<\/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>","protected":false},"excerpt":{"rendered":"<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u00a0tr\u00ean 09 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Sau \u0111\u00e2y k\u1ebf to\u00e1n Gtax xin chia s\u1ebb n\u1ed9i dung chi ti\u1ebft b\u00e0i vi\u1ebft v\u1ec1 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 [&#8230;]\n","protected":false},"author":1,"featured_media":231940,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[834],"class_list":["post-225045","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\/225045"}],"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=225045"}],"version-history":[{"count":7,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225045\/revisions"}],"predecessor-version":[{"id":232140,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225045\/revisions\/232140"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231940"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}