{"id":15506,"date":"2022-07-07T08:54:34","date_gmt":"2022-07-07T01:54:34","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=15506"},"modified":"2026-10-14T09:07:44","modified_gmt":"2026-10-14T02:07:44","slug":"truong-hop-qua-khu-phat-sinh-chung-tu-khau-tru-thue-nhung-chua-cap-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/truong-hop-qua-khu-phat-sinh-chung-tu-khau-tru-thue-nhung-chua-cap-thi-lam-the-nao\/","title":{"rendered":"Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 kh\u1ee9 ph\u00e1t sinh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0ng ch\u01b0a c\u1ea5p th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3><span style=\"font-size: 14pt;\"><strong>1. T\u1ed5ng quan<\/strong><\/span><\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p qu\u00e1 kh\u1ee9 ph\u00e1t sinh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0ng ch\u01b0a c\u1ea5p.<\/p>\n<h3><strong><span style=\"font-size: 14pt;\">2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/span><\/strong><\/h3>\n<h4 data-path-to-node=\"3\"><strong>2.1. C\u0103n c\u1ee9 ph\u00e1p l\u00fd &amp; Nguy\u00ean t\u1eafc x\u1eed l\u00fd<\/strong><\/h4>\n<ol start=\"1\" data-path-to-node=\"4\">\n<li>\n<p data-path-to-node=\"4,0,0\"><b data-path-to-node=\"4,0,0\" data-index-in-node=\"0\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (\u0110i\u1ec1u 31, 32, 33):<\/b><\/p>\n<ul data-path-to-node=\"4,0,1\">\n<li>\n<p data-path-to-node=\"4,0,1,0,0\">Doanh nghi\u1ec7p <b data-path-to-node=\"4,0,1,0,0\" data-index-in-node=\"13\">b\u1eaft bu\u1ed9c<\/b> ph\u1ea3i s\u1eed d\u1ee5ng <b data-path-to-node=\"4,0,1,0,0\" data-index-in-node=\"35\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed<\/b> (\u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf) khi c\u1ea5p cho NL\u0110. Kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb t\u1ef1 in\/\u0111\u1eb7t in gi\u1ea5y c\u0169.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p data-path-to-node=\"4,1,0\"><b data-path-to-node=\"4,1,0\" data-index-in-node=\"0\">Th\u1eddi \u0111i\u1ec3m c\u1ea5p ch\u1ee9ng t\u1eeb (Kho\u1ea3n 2 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC):<\/b><\/p>\n<ul data-path-to-node=\"4,1,1\">\n<li>\n<p data-path-to-node=\"4,1,1,0,0\">T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb kh\u1ea5u tr\u1eeb.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"4,1,1,1,0\">N\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 c\u1ea5p ch\u1ee9ng t\u1eeb \u0111\u1ec3 h\u1ecd t\u1ef1 quy\u1ebft to\u00e1n.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p data-path-to-node=\"4,2,0\"><b data-path-to-node=\"4,2,0\" data-index-in-node=\"0\">Nguy\u00ean t\u1eafc x\u1eed l\u00fd vi\u1ec7c ph\u00e1t sinh trong qu\u00e1 kh\u1ee9:<\/b><\/p>\n<ul data-path-to-node=\"4,2,1\">\n<li>\n<p data-path-to-node=\"4,2,1,0,0\">Vi\u1ec7c kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf <b data-path-to-node=\"4,2,1,0,0\" data-index-in-node=\"26\">\u0111\u00e3 di\u1ec5n ra trong qu\u00e1 kh\u1ee9<\/b> (s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN m\u1eabu 05\/QTT-TNCN c\u1ee7a n\u0103m \u0111\u00f3).<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"4,2,1,1,0\"><b data-path-to-node=\"4,2,1,1,0\" data-index-in-node=\"0\">Ng\u00e0y l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed:<\/b> B\u1eaft bu\u1ed9c l\u00e0 <b data-path-to-node=\"4,2,1,1,0\" data-index-in-node=\"39\">ng\u00e0y hi\u1ec7n t\u1ea1i<\/b> (ng\u00e0y th\u1ef1c hi\u1ec7n xu\u1ea5t ch\u1ee9ng t\u1eeb tr\u00ean h\u1ec7 th\u1ed1ng).<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"4,2,1,2,0\"><b data-path-to-node=\"4,2,1,2,0\" data-index-in-node=\"0\">K\u1ef3 k\u00ea khai\/N\u0103m thu nh\u1eadp:<\/b> Ghi \u0111\u00fang <b data-path-to-node=\"4,2,1,2,0\" data-index-in-node=\"34\">n\u0103m ph\u00e1t sinh thu nh\u1eadp trong qu\u00e1 kh\u1ee9<\/b> (v\u00ed d\u1ee5: N\u0103m 2023, 2024&#8230;).<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h4><strong>2.2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/strong><\/h4>\n<p>H\u01b0\u1edbng d\u1eabn l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf tr\u00ean AMIS Thu\u1ebf TNCN <span style=\"color: #3a57d5;\"><a style=\"color: #3a57d5;\" href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/lap-phat-hanh-va-theo-doi-trang-thai-gui-chung-tu-khau-tru-thue-tncn-den-co-quan-thue-nghi-dinh-70-2025-nd-cp\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p qu\u00e1 kh\u1ee9 ph\u00e1t sinh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0ng ch\u01b0a c\u1ea5p. 2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n 2.1. C\u0103n c\u1ee9 ph\u00e1p l\u00fd &amp; Nguy\u00ean t\u1eafc x\u1eed l\u00fd Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (\u0110i\u1ec1u 31, 32, 33): Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i&#8230;<\/p>\n","protected":false},"author":106,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-15506","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15506","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/users\/106"}],"replies":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/comments?post=15506"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15506\/revisions"}],"predecessor-version":[{"id":28267,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15506\/revisions\/28267"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=15506"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=15506"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=15506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}