{"id":225163,"date":"2019-06-13T14:54:20","date_gmt":"2019-06-13T07:54:20","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225163"},"modified":"2026-01-20T16:30:32","modified_gmt":"2026-01-20T09:30:32","slug":"uy-quyen-quyet-toan","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/uy-quyen-quyet-toan\/","title":{"rendered":"\u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay cho b\u1ea3n th\u00e2n m\u00ecnh. Sau \u0111\u00e2y k\u1ebf to\u00e1n Gtax xin chia s\u1ebb n\u1ed9i dung n\u00e0y \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc theo d\u00f5i 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\/uy-quyen-quyet-toan\/#Nhung_truong_hop_uy_quyen_quyet_toan_thue_TNCN\" >Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/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\/uy-quyen-quyet-toan\/#Danh_sach_uy_quyen_quyet_toan_thue_tncn\" >Danh s\u00e1ch \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf tncn<\/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\/uy-quyen-quyet-toan\/#Giay_uy_quyen_quyet_toan_thue_thu_nhap_ca_nhan\" >Gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/li><\/ul><\/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\/uy-quyen-quyet-toan\/#Ho_so_quyet_toan_nam_thue_thu_nhap_ca_nhan\" >H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m 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\/uy-quyen-quyet-toan\/#Dieu_chinh_sau_khi_da_uy_quyen_quyet_toan_thue\" >\u0110i\u1ec1u ch\u1ec9nh sau khi \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_uy_quyen_quyet_toan_thue_TNCN\"><\/span>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_232051\" aria-describedby=\"caption-attachment-232051\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232051\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Uy-quyen-quyet-toan-thue-thu-nhap-ca-nhan.jpg\" alt=\"\u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"600\" height=\"322\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Uy-quyen-quyet-toan-thue-thu-nhap-ca-nhan.jpg 734w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Uy-quyen-quyet-toan-thue-thu-nhap-ca-nhan-300x161.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-232051\" class=\"wp-caption-text\"><em>\u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/figcaption><\/figure>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">bao g\u1ed3m<\/span><\/em><em><span style=\"font-family: arial, helvetica, sans-serif;\">:<\/span><\/em><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 (ba) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 (m\u01b0\u1eddi hai) th\u00e1ng trong n\u0103m.<\/strong><\/span>\n<ul>\n<li><em style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">V\u00ed d\u1ee5: Trong n\u0103m 2017, \u00d4ng X k\u00fd h\u1ee3p \u0111\u1ed3ng 3 th\u00e1ng tr\u1edf l\u00ean v\u1edbi\u00a02 c\u00f4ng ty. Do \u0111\u00f3,\u00a0\u00d4ng X kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho m\u1ed9t trong hai c\u00f4ng ty n\u00e0y.<\/em><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 (ba) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 (m\u01b0\u1eddi hai) th\u00e1ng trong n\u0103m, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf 10% m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.\u00a0<\/strong><\/span>\n<ul>\n<li><em style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">V\u00ed d\u1ee5:\u00a0N\u0103m 2015, B\u00e0 A c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n t\u1ea1i C\u00f4ng ty X, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai t\u1ea1i c\u00e1c n\u01a1i kh\u00e1c l\u00e0 90 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10%. Nh\u01b0 v\u1eady, thu nh\u1eadp v\u00e3ng lai b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m 2015 c\u1ee7a B\u00e0 A nh\u1ecf h\u01a1n 10 tri\u1ec7u \u0111\u1ed3ng (90 tri\u1ec7u \u0111\u1ed3ng : 12 th\u00e1ng = 7,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng), n\u1ebfu B\u00e0 A thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp v\u00e3ng lai th\u00ec B\u00e0 A \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2015 cho C\u00f4ng ty X. C\u00f4ng ty X ch\u1ec9 quy\u1ebft to\u00e1n thu\u1ebf thay B\u00e0 A \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp do C\u00f4ng ty X tr\u1ea3.<\/em><\/li>\n<\/ul>\n<\/li>\n<li><strong style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 \u0111\u1ebfn t\u1ed5 ch\u1ee9c m\u1edbi trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u0169 th\u1ef1c hi\u1ec7n chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p. Cu\u1ed1i n\u0103m ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec doanh nghi\u1ec7p m\u1edbi ph\u1ea3i thu l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n do doanh nghi\u1ec7p c\u0169 \u0111\u00e3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (n\u1ebfu c\u00f3) \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u1ed5ng h\u1ee3p thu nh\u1eadp, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thay cho c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u1ea3 ph\u1ea7n thu nh\u1eadp do t\u1ed5 ch\u1ee9c c\u0169 chi tr\u1ea3.<\/strong><\/li>\n<\/ol>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Vi\u1ec7c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n\u00a0thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng\u00a0gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf\u00a0(theo m\u1eabu\u00a002\/UQ-QTT-TNCN ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC).<\/span><\/p>\n<blockquote><p>Xem chi ti\u1ebft n\u1ed9i dung &#8220;H\u1ed3 s\u01a1 <a href=\"https:\/\/gtax.vn\/khai-thue-thu-nhap\/\">khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a>&#8220;<\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Danh_sach_uy_quyen_quyet_toan_thue_tncn\"><\/span>Danh s\u00e1ch \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf tncn<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ec3 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u00e1c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u00f3 s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng l\u1edbn c\u00f3 th\u1ec3 l\u1eadp danh s\u00e1ch nh\u1eefng ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p>Tuy nhi\u00ean, danh s\u00e1ch n\u00e0y c\u1ea7n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed c\u01a1 b\u1ea3n theo m\u1eabu s\u1ed1 08\/UQ-QTT-TNCN \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC.<\/p>\n<p>H\u01b0\u1edbng d\u1eabn l\u1eadp danh s\u00e1ch \u1ee7y quy\u1ec1n <a href=\"https:\/\/gtax.vn\/quyet-toan-thue\/\">quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a>:<\/p>\n<p>&#8211; T\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp c\u1ea7n so\u1ea1n th\u1ea3o danh s\u00e1ch \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, trong \u0111\u00f3 ghi r\u00f5 t\u00ean t\u1ed5 ch\u1ee9c v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<p>&#8211; T\u1ea1o b\u1ea3ng danh s\u00e1ch nh\u1eefng ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, bao g\u1ed3m c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft nh\u01b0: H\u1ecd t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 l\u00fd do quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p>&#8211; Ng\u01b0\u1eddi l\u1eadp danh s\u00e1ch c\u1ea7n k\u00fd t\u00ean v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean (th\u01b0\u1eddng l\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp).<\/p>\n<p>&#8211; C\u1ea7n c\u00f3 x\u00e1c nh\u1eadn t\u1eeb \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp, bao g\u1ed3m ch\u1eef k\u00fd v\u00e0 con d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-236270 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/mau-danh-sach-uy-quyen.png\" alt=\"Danh s\u00e1ch \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf tncn\" width=\"623\" height=\"745\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/mau-danh-sach-uy-quyen.png?v=1742800464 623w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/mau-danh-sach-uy-quyen-251x300.png?v=1742800464 251w\" sizes=\"(max-width: 623px) 100vw, 623px\" \/><\/p>\n<p>Hi\u1ec7n nay, vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n d\u1ec5 d\u00e0ng th\u00f4ng qua ph\u1ea7n m\u1ec1m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed ECN. Ph\u1ea7n m\u1ec1m ECN ho\u00e0n to\u00e0n \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u v\u1ec1 nghi\u1ec7p v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 37\/2010\/TT-BTC.<\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 th\u00f4ng tin v\u1ec1 m\u1eabu danh s\u00e1ch \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd.<\/p>\n<blockquote><p>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: Th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh <a href=\"https:\/\/gtax.vn\/hoa-don-dien-tu\/\">h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Giay_uy_quyen_quyet_toan_thue_thu_nhap_ca_nhan\"><\/span><span id=\"1\" class=\"HALYaf zjZ1Re KKjvXb\" role=\"tabpanel\"><span class=\"zRhise\"><span class=\"PkjLuf \">Gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Gi\u1ea5y \u1ee7y quy\u1ec1n \u0111\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo M\u1eabu 08\/UQ-QTT-TNCN, \u0111\u01b0\u1ee3c ban h\u00e0nh c\u00f9ng v\u1edbi Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p><strong>M\u1eabu gi\u1ea5y \u1ee7y quy\u1ec1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/strong><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-236271\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/mau-giay-uy-quyen.png\" alt=\"\" width=\"1027\" height=\"875\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/mau-giay-uy-quyen.png?v=1742800660 1027w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/mau-giay-uy-quyen-300x256.png?v=1742800660 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/mau-giay-uy-quyen-1024x872.png?v=1742800660 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/mau-giay-uy-quyen-768x654.png?v=1742800660 768w\" sizes=\"(max-width: 1027px) 100vw, 1027px\" \/><\/p>\n<p><strong>H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111i\u1ec1n m\u1eabu \u1ee7y quy\u1ec1n cho vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/strong><\/p>\n<p>Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n ho\u00e0n th\u00e0nh m\u1eabu \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<ul>\n<li>T\u1ea1i [1], ghi n\u0103m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li>\n<li>T\u1ea1i [2], \u0111i\u1ec1n h\u1ecd v\u00e0 t\u00ean c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n.<\/li>\n<li>T\u1ea1i [3], nh\u1eadp m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u1eadp gi\u1ea5y \u1ee7y quy\u1ec1n n\u00e0y (n\u1ebfu kh\u00f4ng nh\u1edb m\u00e3 s\u1ed1 thu\u1ebf TNCN, c\u00f3 th\u1ec3 tra c\u1ee9u tr\u00ean h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 <a href=\"https:\/\/thuedientu.gdt.gov.vn\/\" target=\"_blank\" rel=\"nofollow noopener\">https:\/\/thuedientu.gdt.gov.vn\/<\/a>).<\/li>\n<li>T\u1ea1i [4], ghi n\u0103m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ed9i dung gi\u1ed1ng nh\u01b0 t\u1ea1i ch\u00fa th\u00edch s\u1ed1 1).<\/li>\n<li>T\u1ea1i [5], [6], [7], \u0111\u00e1nh d\u1ea5u X v\u00e0o m\u1ed9t trong c\u00e1c \u00f4 tr\u1ed1ng [5], [6], [7] ph\u00f9 h\u1ee3p v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a m\u00ecnh.<\/li>\n<li>T\u1ea1i [8], ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n ghi t\u00ean C\u00f4ng ty\/\u0111\u01a1n v\u1ecb m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. L\u01b0u \u00fd b\u1ed5 sung m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u00e0 n\u0103m th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_quyet_toan_nam_thue_thu_nhap_ca_nhan\"><\/span>H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>Doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m thu\u1ebf TNCN \u0111\u1ebfn Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp; bao g\u1ed3m c\u00e1c gi\u1ea5y t\u1edd sau:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u1edd khai tuy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0(M\u1eabu 05\/QTT-TNCN ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC);<\/span><\/li>\n<li><span style=\"color: #555555; font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n\u00a0(M\u1eabu 05-1\/BK-QTT-TNCN ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC);<\/span><\/li>\n<li><span style=\"color: #555555; font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf theo thu\u1ebf su\u1ea5t t\u1eebng ph\u1ea7n\u00a0(M\u1eabu 05-2\/BK-TNCN ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC);<\/span><\/li>\n<li><span style=\"color: #555555; font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh\u00a0(M\u1eabu 05-3\/BK-TNCN ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC);<\/span><\/li>\n<li><span style=\"color: #555555; font-family: arial, helvetica, sans-serif; font-size: 105%;\">Gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p quy\u1ebft to\u00e1n thu\u1ebf thay\u00a0(M\u1eabu 02\/UQ-QTT-TNCN ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC);<\/span><\/li>\n<li><span style=\"color: #555555; font-family: arial, helvetica, sans-serif; font-size: 105%;\">Gi\u1ea5y \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c\u00a0n\u1ebfu kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_232053\" aria-describedby=\"caption-attachment-232053\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-232053 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Ho-so-quyet-toan-nam-thue-thu-nhap-ca-nhan.jpg\" alt=\"H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"600\" height=\"357\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Ho-so-quyet-toan-nam-thue-thu-nhap-ca-nhan.jpg 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Ho-so-quyet-toan-nam-thue-thu-nhap-ca-nhan-300x179.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-232053\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_chinh_sau_khi_da_uy_quyen_quyet_toan_thue\"><\/span>\u0110i\u1ec1u ch\u1ec9nh sau khi \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n sau khi \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thay cho c\u00e1 nh\u00e2n, n\u1ebfu ph\u00e1t hi\u1ec7n c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, ch\u1ec9 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n theo s\u1ed1 quy\u1ebft to\u00e1n v\u00e0 ghi v\u00e0o g\u00f3c d\u01b0\u1edbi b\u00ean tr\u00e1i c\u1ee7a ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ed9i dung: \u201c<em>Doanh nghi\u1ec7p\u00a0\u2026 \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho \u00d4ng\/B\u00e0 \u2026. (theo \u1ee7y quy\u1ec1n) t\u1ea1i d\u00f2ng (s\u1ed1 th\u1ee9 t\u1ef1) \u2026 c\u1ee7a\u00a0B\u1ea3ng k\u00ea 05-1\/BK-TNCN\u00a0(ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC)<\/em>\u201d \u0111\u1ec3 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"text-decoration: underline;\"><em>L\u01b0u \u00fd:<\/em><\/span><em>\u00a0<\/em>C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0ph\u1ea3i c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft n\u1ed9i dung b\u00e0i vi\u1ebft \u201c<strong>\u1ee6y quy\u1ec1n <a href=\"https:\/\/gtax.vn\/dich-vu-quyet-toan-thue-tncn\/\" target=\"_blank\" rel=\"noopener\">quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/strong>\u201d, <span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\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\/\">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","protected":false},"excerpt":{"rendered":"<p>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay cho b\u1ea3n th\u00e2n m\u00ecnh. Sau \u0111\u00e2y k\u1ebf to\u00e1n Gtax xin chia s\u1ebb n\u1ed9i dung n\u00e0y \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc theo d\u00f5i nh\u01b0 sau: Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN [&#8230;]\n","protected":false},"author":1,"featured_media":232053,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422,1],"tags":[834],"class_list":["post-225163","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tncn","category-tin-tuc","tag-thue-tncn"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225163"}],"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=225163"}],"version-history":[{"count":11,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225163\/revisions"}],"predecessor-version":[{"id":236632,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225163\/revisions\/236632"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232053"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}