{"id":225075,"date":"2019-06-11T11:09:12","date_gmt":"2019-06-11T04:09:12","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225075"},"modified":"2024-11-26T10:19:17","modified_gmt":"2024-11-26T03:19:17","slug":"truong-hop-khau-tru-10-tren-thu-nhap-truoc-khi-tra-cho-ca-nhan","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/truong-hop-khau-tru-10-tren-thu-nhap-truoc-khi-tra-cho-ca-nhan\/","title":{"rendered":"Tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif;\">Kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 vi\u1ec7c doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n 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.\u00a0Doanh nghi\u1ec7p ph\u1ea3i <strong>kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n<\/strong> khi DN tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c. Sau \u0111\u00e2y k\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc n\u1ed9i dung \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e0y 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\/truong-hop-khau-tru-10-tren-thu-nhap-truoc-khi-tra-cho-ca-nhan\/#Khau_tru_10_tren_thu_nhap_khi_nao\" >Kh\u1ea5u tr\u1eeb 10% tr\u00ean thu nh\u1eadp khi n\u00e0o?<\/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\/truong-hop-khau-tru-10-tren-thu-nhap-truoc-khi-tra-cho-ca-nhan\/#Huong_dan_khau_tru_thue_TNCN_trong_thoi_gian_thu_viec\" >H\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb thu\u1ebf TNCN trong th\u1eddi gian th\u1eed vi\u1ec7c<\/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\/truong-hop-khau-tru-10-tren-thu-nhap-truoc-khi-tra-cho-ca-nhan\/#Ho_so_quyet_toan_thue_TNCN_cho_ca_nhan_tu_quyet_toan\" >H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN cho c\u00e1 nh\u00e2n 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-4\" href=\"https:\/\/gtax.vn\/english\/truong-hop-khau-tru-10-tren-thu-nhap-truoc-khi-tra-cho-ca-nhan\/#Ho_so_de_nghi_cap_chung_tu_khau_tru_thue_thu_nhap_ca_nhan\" >H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb 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-5\" href=\"https:\/\/gtax.vn\/english\/truong-hop-khau-tru-10-tren-thu-nhap-truoc-khi-tra-cho-ca-nhan\/#Ho_so_dang_ky_su_dung_chung_tu_khau_tru_tu_in\" >H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1ef1 in<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khau_tru_10_tren_thu_nhap_khi_nao\"><\/span>Kh\u1ea5u tr\u1eeb 10% tr\u00ean thu nh\u1eadp khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c doanh nghi\u1ec7p ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n khi doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho 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 ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean.<\/span><\/p>\n<figure id=\"attachment_231977\" aria-describedby=\"caption-attachment-231977\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231977\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Khau-tru-10-tren-thu-nhap-khi-nao.jpg\" alt=\"Kh\u1ea5u tr\u1eeb 10% tr\u00ean thu nh\u1eadp khi n\u00e0o?\" width=\"600\" height=\"390\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Khau-tru-10-tren-thu-nhap-khi-nao.jpg 770w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Khau-tru-10-tren-thu-nhap-khi-nao-300x195.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Khau-tru-10-tren-thu-nhap-khi-nao-768x499.jpg 768w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231977\" class=\"wp-caption-text\">Kh\u1ea5u tr\u1eeb 10% tr\u00ean thu nh\u1eadp khi n\u00e0o?<\/figcaption><\/figure>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">Trong \u0111\u00f3, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c tr\u1ea3 cho c\u00e1 nh\u00e2n bao g\u1ed3m:<\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ti\u1ec1n hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a, ti\u1ec1n hoa h\u1ed3ng m\u00f4i gi\u1edbi; ti\u1ec1n tham gia c\u00e1c \u0111\u1ec1 t\u00e0i nghi\u00ean c\u1ee9u khoa h\u1ecdc, k\u1ef9 thu\u1eadt; ti\u1ec1n tham gia c\u00e1c d\u1ef1 \u00e1n, \u0111\u1ec1 \u00e1n; ti\u1ec1n nhu\u1eadn b\u00fat theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ebf \u0111\u1ed9 nhu\u1eadn b\u00fat; ti\u1ec1n tham gia c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u1ea3ng d\u1ea1y; ti\u1ec1n tham gia bi\u1ec3u di\u1ec5n v\u0103n ho\u00e1, ngh\u1ec7 thu\u1eadt, th\u1ec3 d\u1ee5c, th\u1ec3 thao; ti\u1ec1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o; ti\u1ec1n d\u1ecbch v\u1ee5 kh\u00e1c, th\u00f9 lao kh\u00e1c.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb tham gia hi\u1ec7p h\u1ed9i kinh doanh, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, ban ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd, c\u00e1c hi\u1ec7p h\u1ed9i, h\u1ed9i ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c.<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"text-decoration: underline;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>&#8211; Ngo\u00e0i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng th\u1eddi h\u1ea1n v\u1edbi c\u00f4ng ty A, C c\u00f2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n 2 th\u00e1ng v\u1edbi c\u00f4ng ty B v\u1edbi thu nh\u1eadp 3 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng.<\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>C\u00f4ng ty B s\u1ebd kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a C = 3.000.000 * 10% = 300.000 \u0111\u1ed3ng\/th\u00e1ng.<\/i><\/span><\/p><\/blockquote>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Trong m\u1ed9t s\u1ed1 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u1ee5c thu\u1ebf h\u01b0\u1edbng d\u1eabn c\u00e1c doanh nghi\u1ec7p trong \u0111\u1ecba ph\u01b0\u01a1ng, tr\u01b0\u1eddng h\u1ee3p\u00a0doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng ho\u1eb7c kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, thanh to\u00e1n l\u01b0\u01a1ng theo tu\u1ea7n v\u1edbi m\u1ee9c chi tr\u1ea3 d\u01b0\u1edbi 2.000.000 \u0111\u1ed3ng\/l\u1ea7n th\u00ec v\u00e0o m\u1ed7i l\u1ea7n chi tr\u1ea3 (th\u1ea5p h\u01a1n 2.000.000 \u0111\u1ed3ng\/l\u1ea7n) doanh nghi\u1ec7p t\u1ea1m th\u1eddi kh\u00f4ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u01b0ng \u0111\u1ebfn cu\u1ed1i th\u00e1ng doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p thu nh\u1eadp \u0111\u00e3 chi tr\u1ea3 cho t\u1eebng c\u00e1 nh\u00e2n trong th\u00e1ng, t\u00ednh v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf TNCN (theo m\u1ee9c 10%) \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 t\u1ed5ng thu nh\u1eadp t\u1eeb 2.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/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;\"><i>C\u00f4ng ty A k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi C th\u1eddi h\u1ea1n 1 th\u00e1ng, tr\u1ea3 th\u00f9 lao 4 l\u1ea7n, m\u1ed7i l\u1ea7n 1 tri\u1ec7u.<\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>C\u00f4ng ty A kh\u00f4ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc m\u1ed7i l\u1ea7n tr\u1ea3 cho C, l\u1ea7n tr\u1ea3 cu\u1ed1i c\u00f9ng c\u00f4ng ty A kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u00ean t\u1ed5ng thu nh\u1eadp c\u1ee7a C trong th\u00e1ng = 4.000.000 * 10% = 400.000 \u0111\u1ed3ng.<\/i><\/span><\/p><\/blockquote>\n<p><em><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd:\u00a0<\/span><\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">H\u01b0\u1edbng d\u1eabn \u1edf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y c\u00f3 th\u1ec3 kh\u00e1c nhau; v\u1eady n\u00ean, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i li\u00ean h\u1ec7 v\u1edbi C\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ee7a m\u00ecnh \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn, h\u1ed7 tr\u1ee3 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp l\u00e0m\u00a0B\u1ea3n\u00a0cam k\u1ebft\u00a0(m\u1eabu s\u1ed1 02\/CK-TNCN ban h\u00e0nh k\u00e8m theoTh\u00f4ng t\u01b0 92\/2015\/TT-BTC) g\u1eedi doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o cam k\u1ebft c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp, doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>C ch\u1ec9 c\u00f3 thu nh\u1eadp l\u00e0 5 tri\u1ec7u\/th\u00e1ng t\u1eeb c\u00e1c kho\u1ea3n\u00a0ti\u1ec1n th\u00f9 lao kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng trong m\u1ed9t n\u0103m.<\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>V\u1eady m\u1ed9t n\u0103m C c\u00f3 t\u1ed5ng thu nh\u1eadp l\u00e0 5.000.000 * 12 = 60.000.000\/n\u0103m.<\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>C \u0111\u01b0\u1ee3c tr\u1eeb gia c\u1ea3nh = 9.000.000 *12 = 108.000.000 tri\u1ec7u\/n\u0103m (C kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c)<\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>Do \u0111\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a C ch\u01b0a t\u1edbi m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf n\u00ean C c\u00f3 th\u1ec3 l\u00e0m cam k\u1ebft \u0111\u1ec3 t\u1ea1m th\u1eddi kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/i><\/span><\/p><\/blockquote>\n<h2 class=\"entry-title\"><span class=\"ez-toc-section\" id=\"Huong_dan_khau_tru_thue_TNCN_trong_thoi_gian_thu_viec\"><\/span>H\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb thu\u1ebf TNCN trong th\u1eddi gian th\u1eed vi\u1ec7c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span id=\"Theo_do_can_cu_vao_Tiet_b1_va_b2_Diem_b_Diem_i_Khoan_1_Dieu_25_Thong_tu_1112013TT-BTC_Cuc_Thue_huong_dan_khau_tru_thue_TNCN_cua_NLD_doi_voi_truong_hop_Cong_ty_ky_hop_dong_thu_viec_voi_NLD_nhu_sau\" style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Theo \u0111\u00f3, c\u0103n c\u1ee9 v\u00e0o Ti\u1ebft b.1 v\u00e0 b.2 \u0110i\u1ec3m b; \u0110i\u1ec3m i Kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, C\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a NL\u0110 \u0111\u1ed1i v\u1edbi\u00a0tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c v\u1edbi NL\u0110 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span id=\"Truong_hop_sau_khi_ket_thuc_Hop_dong_thu_viec_Cong_ty_ky_Hop_dong_lao_dong_tu_3_thang_tro_len_voi_NLD_thi_Cong_ty_co_trach_nhiem_khau_tru_thue_TNCN_theo_Bieu_thue_luy_tien_tung_phan_truoc_khi_chi_tra_cho_NLD_tinh_ca_thoi_gian_thu_viec\" style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p sau khi k\u1ebft th\u00fac H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c, C\u00f4ng ty k\u00fd H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean v\u1edbi NL\u0110 th\u00ec C\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n tr\u01b0\u1edbc khi chi tr\u1ea3 cho NL\u0110 t\u00ednh c\u1ea3 th\u1eddi gian th\u1eed vi\u1ec7c.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p sau khi k\u1ebft th\u00fac H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c, C\u00f4ng ty kh\u00f4ng k\u00fd H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi NL\u0110 th\u00ec C\u00f4ng ty ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 10% khi chi tr\u1ea3 \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp c\u1ee7a NL\u0110 trong th\u1eddi gian th\u1eed vi\u1ec7c t\u1eeb 02 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf NL\u0110 ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a NL\u0110 sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec NL\u0110 l\u00e0m cam k\u1ebft theo m\u1eabu s\u1ed1 02\/CK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 92\/2015\/TT-BTC g\u1eedi C\u00f4ng ty. C\u0103n c\u1ee9 v\u00e0o cam k\u1ebft c\u1ee7a NL\u0110, C\u00f4ng ty t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 10% khi chi tr\u1ea3 thu nh\u1eadp cho NL\u0110. NL\u0110 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 n\u1ed9i dung cam k\u1ebft c\u1ee7a m\u00ecnh v\u00e0 ph\u1ea3i c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 s\u1ef1 gian l\u1eadn s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_231976\" aria-describedby=\"caption-attachment-231976\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231976\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Huong-dan-khau-tru-thue-TNCN-trong-thoi-gian-thu-viec.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb thu\u1ebf TNCN trong th\u1eddi gian th\u1eed vi\u1ec7c\" width=\"600\" height=\"419\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Huong-dan-khau-tru-thue-TNCN-trong-thoi-gian-thu-viec.jpg 650w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Huong-dan-khau-tru-thue-TNCN-trong-thoi-gian-thu-viec-300x210.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231976\" class=\"wp-caption-text\"><em>H\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb thu\u1ebf TNCN trong th\u1eddi gian th\u1eed vi\u1ec7c<\/em><\/figcaption><\/figure>\n<blockquote><p><span lang=\"VI\" style=\"font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/08\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span lang=\"VI\">\u201c1. Kh\u1ea5u <\/span>t<\/i><i><span lang=\"VI\">r\u1eeb thu\u1ebf<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span lang=\"VI\">Kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n t\u00ednh <\/span>t<\/i><i><span lang=\"VI\">r\u1eeb s<\/span>\u1ed1<\/i><i><span lang=\"VI\"> 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, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span lang=\"VI\">\u2026b) Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span lang=\"VI\">b.<\/span>1<\/i><i><span lang=\"VI\">) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u <\/span>t<\/i><i><span lang=\"VI\">r\u1eeb thu\u1ebf theo Bi<\/span>\u1ec3<\/i><i><span lang=\"VI\">u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n k<\/span>\u00fd<\/i><i><span lang=\"VI\">h\u1ee3p \u0111\u1ed3ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i nhi\u1ec1u n\u01a1i<\/span>.<\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span lang=\"VI\">b.2) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k<\/span>\u00fd<\/i><i><span lang=\"VI\"> h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean nh<\/span>\u01b0<\/i><i><span lang=\"VI\">ng ngh\u1ec9 l\u00e0m tr\u01b0\u1edbc kh<\/span>i<\/i><i><span lang=\"VI\">k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u1eabn th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi<\/span>\u1ec3<\/i><i><span lang=\"VI\">u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span lang=\"VI\">\u2026. <\/span>i<\/i><i><span lang=\"VI\">) Kh\u1ea5u <\/span>t<\/i><i><span lang=\"VI\">r\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span lang=\"VI\">C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n ch<\/span>i<\/i><i><span lang=\"VI\"> kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k<\/span>\u00fd<\/i><i><span lang=\"VI\"> h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c<\/span>\u00f3<\/i><i><span lang=\"VI\">t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc kh<\/span>i<\/i><i><span lang=\"VI\"> tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111<\/span>\u1ed1<\/i><i><span lang=\"VI\">i t\u01b0\u1ee3ng ph\u1ea3i kh<\/span>\u1ea5<\/i><i><span lang=\"VI\">u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean nhung \u01b0\u1edbc t\u00ednh t<\/span>\u1ed5<\/i><i><span lang=\"VI\">ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n c<\/span>\u00f3<\/i><i><span lang=\"VI\">thu nh\u1eadp l\u00e0m cam k\u1ebft (theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n <\/span>h\u01b0\u1edbng d\u1eabn<\/i><i><span lang=\"VI\">v<\/span>\u1ec1<\/i><i><span lang=\"VI\"> qu\u1ea3n l\u00fd thu\u1ebf) g\u1eedi t\u1ed5 ch\u1ee9c <\/span>t<\/i><i><span lang=\"VI\">r<\/span>\u1ea3<\/i><i><span lang=\"VI\"> thu nh\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0m c<\/span>\u0103<\/i><i><span lang=\"VI\">n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span lang=\"VI\">C\u0103n c\u1ee9 v\u00e0o cam k\u1ebft c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, kh\u00f4ng kh\u1ea5u <\/span>t<\/i><i><span lang=\"VI\">r\u1eeb thu\u1ebf. K<\/span>\u1ebft<\/i><i><span lang=\"VI\"> th\u00fac n\u0103m t\u00ednh thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v<\/span>\u1eab<\/i><i><span lang=\"VI\">n ph\u1ea3i t<\/span>\u1ed5<\/i><i><span lang=\"VI\">ng<\/span> h\u1ee3p danh s\u00e1ch v\u00e0 thu n<\/i><i><span lang=\"VI\">h\u1eadp c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf (v\u00e0o m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d<\/span>\u1eab<\/i><i><span lang=\"VI\">n v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf) v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf. C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 b\u1ea3n cam k\u1ebft c\u1ee7a m\u00ecnh, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 s\u1ef1 gian l\u1eadn s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd th<\/span>u\u1ebf<\/i><i><span lang=\"VI\">.<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><i><span lang=\"VI\">C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft theo h<\/span>\u01b0\u1edb<\/i><i><span lang=\"VI\">ng d<\/span>\u1eab<\/i><i><span lang=\"VI\">n t\u1ea1i <\/span>\u0111i\u1ec3<\/i><i><span lang=\"VI\">m n\u00e0y ph\u1ea3i \u0111\u0103ng k\u00fd thu<\/span>\u1ebf<\/i><i><span lang=\"VI\"> v\u00e0 c<\/span>\u00f3<\/i><i><span lang=\"VI\"> m\u00e3 s<\/span>\u1ed1<\/i><i><span lang=\"VI\"> thu<\/span>\u1ebf<\/i><i><span lang=\"VI\"> t\u1ea1i th\u1eddi <\/span>\u0111i\u1ec3<\/i><i><span lang=\"VI\">m cam k\u1ebft\u201d.<\/span><\/i><\/span><\/p><\/blockquote>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">K\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf, doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp v\u1eabn ph\u1ea3i t\u1ed5ng h\u1ee3p danh s\u00e1ch v\u00e0 thu nh\u1eadp c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft v\u00e0 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 b\u1ea3n cam k\u1ebft c\u1ee7a m\u00ecnh, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 s\u1ef1 gian l\u1eadn s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><em><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd:\u00a0<\/span><\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Khi doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, n\u1ebfu c\u00e1 nh\u00e2n t\u1ef1 \u0111i quy\u1ebft to\u00e1n thu\u1ebf\u00a0v\u00e0 c\u00f3 y\u00eau c\u1ea7u th\u00ec doanh nghi\u1ec7p ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n \u0111\u00f3.\u00a0Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb. <em>(Chi ti\u1ebft xem b\u00ean d\u01b0\u1edbi)<\/em><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ec1 ngh\u1ecb c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf, ho\u1eb7c n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 in ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111\u1ec3 c\u1ea5p cho c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u.<em>(Chi ti\u1ebft xem b\u00ean d\u01b0\u1edbi)<\/em><\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_quyet_toan_thue_TNCN_cho_ca_nhan_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 t\u1ef1 quy\u1ebft to\u00e1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\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=\"Ho_so_de_nghi_cap_chung_tu_khau_tru_thue_thu_nhap_ca_nhan\"><\/span>H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a c\u00f3 m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec ph\u1ea3i n\u1ed9p\u00a0h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf c\u1ea5p m\u1eabu theo th\u1ee7 t\u1ee5c sau \u0111\u00e2y:<\/em><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN\u00a0(theo m\u1eabu 07\/CTKT-TNCN ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Gi\u1ea5y gi\u1edbi thi\u1ec7u doanh nghi\u1ec7p;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Gi\u1ea5y \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">B\u1ea3n photo Ch\u1ee9ng minh th\u01b0 nh\u00e2n d\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean tr\u00ean gi\u1ea5y gi\u1edbi thi\u1ec7u, k\u00e8m theo Ch\u1ee9ng minh nh\u00e2n d\u00e2n b\u1ea3n g\u1ed1c \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_231964\" aria-describedby=\"caption-attachment-231964\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231964\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Mau-don-de-nghi-cap-chung-tu-khau-tru-thue-thu-nhap-ca-nhan-07CTKTTNCN_2.jpg\" alt=\"m\u1eabu \u0111\u01a1n \u0110\u1ec1 ngh\u1ecb c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"600\" height=\"572\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Mau-don-de-nghi-cap-chung-tu-khau-tru-thue-thu-nhap-ca-nhan-07CTKTTNCN_2.jpg 675w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Mau-don-de-nghi-cap-chung-tu-khau-tru-thue-thu-nhap-ca-nhan-07CTKTTNCN_2-300x286.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231964\" class=\"wp-caption-text\"><em>M\u1eabu \u0111\u01a1n \u0110\u1ec1 ngh\u1ecb c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/figcaption><\/figure>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif;\">Xem th\u00eam t\u1ea1i c\u00f4ng vi\u1ec7c\u00a0<strong>&#8220;<a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/de-nghi-cap-chung-tu-khau-tru-thue-thu-nhap-ca-nhan\/\">\u0110\u1ec1 ngh\u1ecb c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/a>&#8221;\u00a0<\/strong>v\u00e0\u00a0<strong>&#8220;<a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/tu-in-chung-tu-khau-tru-thue-thu-nhap-ca-nhan\/\">T\u1ef1 in ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/a>&#8220;<\/strong>.<\/span><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_dang_ky_su_dung_chung_tu_khau_tru_tu_in\"><\/span>H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1ef1 in<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\u00f4ng v\u0103n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1ef1 in\u00a0(theo m\u1eabu \u0111\u00ednh k\u00e8m\u00a0Th\u00f4ng t\u01b0 s\u1ed1 37\/2010\/TT-BTC);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">M\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf d\u1ef1 ki\u1ebfn t\u1ef1 in\u00a0(theo m\u1eabu \u0111\u00ednh k\u00e8m\u00a0Th\u00f4ng t\u01b0 s\u1ed1 37\/2010\/TT-BTC);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf c\u00f3 x\u00e1c nh\u1eadn sao y b\u1ea3n ch\u00ednh c\u1ee7a doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Gi\u1ea3i ph\u00e1p k\u1ef9 thu\u1eadt in ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1eeb m\u00e1y t\u00ednh. (\u0110\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1\u00a0trang thi\u1ebft b\u1ecb m\u00e1y t\u00ednh v\u00e0 ph\u1ea7n m\u1ec1m b\u1ea3o v\u1ec7 n\u00eau tr\u00ean)<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_231914\" aria-describedby=\"caption-attachment-231914\" style=\"width: 577px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-231914\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Tu-in-chung-tu-khau-tru-thue-thu-nhap-ca-nhan.png\" alt=\"T\u1ef1 in ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"577\" height=\"282\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Tu-in-chung-tu-khau-tru-thue-thu-nhap-ca-nhan.png 577w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Tu-in-chung-tu-khau-tru-thue-thu-nhap-ca-nhan-300x147.png 300w\" sizes=\"(max-width: 577px) 100vw, 577px\" \/><figcaption id=\"caption-attachment-231914\" class=\"wp-caption-text\"><em>T\u1ef1 in ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/figcaption><\/figure>\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>Tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n<\/strong>\u201d, \u0111\u1ec3 c\u00f3 th\u00f4ng tin th\u00eam v\u1ec1 ch\u00ednh s\u00e1ch Thu\u1ebf &#8211; K\u1ebf to\u00e1n vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i theo th\u00f4ng tin b\u00ean d\u01b0\u1edbi \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n:<\/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>Kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 vi\u1ec7c doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n 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.\u00a0Doanh nghi\u1ec7p ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n khi DN tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, [&#8230;]\n","protected":false},"author":1,"featured_media":231977,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[806],"class_list":["post-225075","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tncn","tag-khau-tru-thue"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225075"}],"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=225075"}],"version-history":[{"count":8,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225075\/revisions"}],"predecessor-version":[{"id":232135,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225075\/revisions\/232135"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231977"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}