{"id":15546,"date":"2022-07-11T09:48:16","date_gmt":"2022-07-11T02:48:16","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=15546"},"modified":"2026-03-19T10:28:25","modified_gmt":"2026-03-19T03:28:25","slug":"ii-theo-tung-nghiep-vu","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/ii-theo-tung-nghiep-vu\/","title":{"rendered":"II. Theo t\u1eebng nghi\u1ec7p v\u1ee5"},"content":{"rendered":"<style><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><br \/>.su-tabs-pane a, .su-tabs-pane strong, .su-tabs-nav span {font-size: 16px !important;} .su-tabs-nav span {    font-family: 'Roboto Bold', Arial, sans-serif; } span.mrgin_box_custom { margin-bottom: -9px !important;   display: block; }<\/style>\n<div class=\"su-tabs su-tabs-style-default su-tabs-mobile-stack\" data-active=\"1\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-tabs-nav\"><span class=\"\" data-url=\"\" data-target=\"blank\" tabindex=\"0\" role=\"button\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><span class=\"\" data-url=\"\" data-target=\"blank\" tabindex=\"0\" role=\"button\">\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf<\/span><span class=\"\" data-url=\"\" data-target=\"blank\" tabindex=\"0\" role=\"button\">\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><span class=\"\" data-url=\"\" data-target=\"blank\" tabindex=\"0\" role=\"button\">K\u00ea khai thu\u1ebf<\/span><span class=\"\" data-url=\"\" data-target=\"blank\" tabindex=\"0\" role=\"button\">Quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/div><div class=\"su-tabs-panes\"><div class=\"su-tabs-pane su-u-clearfix su-u-trim\" data-title=\"Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf\">\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>1. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/chung-tu-khau-tru-thue-duoc-cap-khi-nao-va-danh-cho-nhung-doi-tuong-nao\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p khi n\u00e0o v\u00e0 d\u00e0nh cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>2. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/truong-hop-qua-khu-phat-sinh-chung-tu-khau-tru-thue-nhung-chua-cap-thi-lam-the-nao\">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?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>3. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/khi-nao-thi-can-nop-bao-cao-bang-ke-tinh-hinh-su-dung-chung-tu-khau-tru-thue\">Khi n\u00e0o th\u00ec c\u1ea7n n\u1ed9p b\u1ea3ng k\u00ea t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>4. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/thu-tuc-dang-ky-su-dung-chung-tu-dien-tu-khau-tru-thue-tncn-nhu-the-nao\">Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>5. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/toi-chi-su-dung-amis-thue-tncn-de-lap-chung-tu-khau-tru-thue-thi-co-duoc-su-dung-htkk-de-ke-khai-thue-nua-hay-khong\">T\u00f4i ch\u1ec9 s\u1eed d\u1ee5ng AMIS Thu\u1ebf TNCN \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m HTKK \u0111\u1ec3 k\u00ea khai thu\u1ebf n\u1eefa kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>6. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/truong-hop-ca-nhan-khong-co-mst-chi-co-cmnd-cccd-thi-phan-mem-co-cho-xuat-chung-tu-khau-tru-thue-khong\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 MST, ch\u1ec9 c\u00f3 CMND\/CCCD th\u00ec ph\u1ea7n m\u1ec1m c\u00f3 cho xu\u1ea5t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>7. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/tieu-huy-chung-tu-giay-dat-in-con-ton-cua-tong-cuc-thue\">Ti\u00eau h\u1ee7y ch\u1ee9ng t\u1eeb gi\u1ea5y \u0111\u1eb7t in c\u00f2n t\u1ed3n c\u1ee7a T\u1ed5ng C\u1ee5c Thu\u1ebf. <\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>8. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/thoi-han-can-dang-ky-va-su-dung-chung-tu-dien-tu\">Th\u1eddi h\u1ea1n c\u1ea7n \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf. <\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>9. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/truong-hop-nguoi-lao-dong-bi-nguoi-khac-lay-cmnd-cccd-de-dang-ky-mst-thi-don-vi-can-lam-gi\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb ng\u01b0\u1eddi kh\u00e1c l\u1ea5y CMND\/CCCD \u0111\u1ec3 \u0111\u0103ng k\u00fd MST th\u00ec \u0111\u01a1n v\u1ecb c\u1ea7n l\u00e0m g\u00ec?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>10. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/truong-hop-lao-dong-khong-bi-khau-tru-thue-tncn-nghi-viec-sau-do-quay-lai-don-vi-xin-chung-tu-khau-tru-thue-tncn-de-quyet-toan-thi-don-vi-can-lam-gi\">Tr\u01b0\u1eddng h\u1ee3p lao \u0111\u1ed9ng kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN ngh\u1ec9 vi\u1ec7c, sau \u0111\u00f3 quay l\u1ea1i \u0111\u01a1n v\u1ecb xin Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ec3 quy\u1ebft to\u00e1n th\u00ec \u0111\u01a1n v\u1ecb c\u1ea7n l\u00e0m g\u00ec?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>11. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/co-duoc-cap-bu-chung-tu-khau-tru-thue-cho-nam-cu-khong\/\">C\u00f3 \u0111\u01b0\u1ee3c c\u1ea5p b\u00f9 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho n\u0103m c\u0169 kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>12. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/huong-dan-dien-thong-tin-thue-tncn-khau-tru-tren-chung-tu-khau-tru\/\">H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>13. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/huong-dan-ve-viec-phat-hanh-su-dung-quan-ly-chung-tu-khau-tru-thue-thu-nhap-ca-nhan-tu-in-tren-may-tinh\/\">H\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c ph\u00e1t h\u00e0nh s\u1eed d\u1ee5ng qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ef1 in tr\u00ean m\u00e1y t\u00ednh.<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>14. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/xem-chung-tu-khau-tru-thue-mau-chung-tu-khau-tru-thue-hien-thi-thong-bao-khong-tim-thay-tep-nao-thi-phai-lam-the-nao\/\">Xem ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o &#8220;kh\u00f4ng t\u00ecm th\u1ea5y t\u1ec7p n\u00e0o&#8221; th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>15. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/cac-tinh-nang-dung-theo-san-pham-mua-amis-thue-tncn-amis-thong-tin-nhan-su-amis-tien-luong\/\">C\u00e1c t\u00ednh n\u0103ng d\u00f9ng theo s\u1ea3n ph\u1ea9m mua (AMIS Thu\u1ebf TNCN, AMIS Th\u00f4ng tin nh\u00e2n s\u1ef1, AMIS Ti\u1ec1n l\u01b0\u01a1ng).<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>16. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/neu-co-phat-sinh-thuong-ngoai-luong-va-thue-vang-lai-thi-xu-ly-nhu-the-nao\/\">N\u1ebfu c\u00f3 ph\u00e1t sinh th\u01b0\u1edfng ngo\u00e0i l\u01b0\u01a1ng v\u00e0 thu\u1ebf v\u00e3ng lai th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>17. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/chung-tu-khau-tru-thue-bi-sai-thong-tin-don-vi-thi-phai-lam-the-nao\/\">Thay \u0111\u1ed5i th\u00f4ng tin \u0111\u01a1n v\u1ecb tr\u00ean m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>18. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/mau-so-ky-hieu-chung-tu-khau-tru-thue-tncn-thay-doi-nhu-the-nao-khi-chuyen-sang-nam-moi\/\">M\u1eabu s\u1ed1, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN thay \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o khi chuy\u1ec3n sang n\u0103m m\u1edbi?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>19. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/truong-hop-da-phat-sinh-chung-tu-nhung-chua-phat-hanh-va-muon-cap-nhat-lai-mau-thi-lam-nhu-the-nao\/\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0ng ch\u01b0a ph\u00e1t h\u00e0nh v\u00e0 mu\u1ed1n c\u1eadp nh\u1eadt l\u1ea1i m\u1eabu ch\u1ee9ng t\u1eeb th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>20. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/huong-dan-tra-cuu-to-khai-dang-ky-su-dung-chung-tu-dien-tu-va-chung-tu-khau-tru-thue-tncn-dien-tu-tren-trang-hoa-don-dien-tu-cua-cuc-thue-nha-nuoc\/\">H\u01b0\u1edbng d\u1eabn tra c\u1ee9u t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed tr\u00ean trang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c thu\u1ebf Nh\u00e0 n\u01b0\u1edbc<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>21. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/thoi-diem-lap-chung-tu-khau-tru-thue-tncn-co-bat-buoc-phai-theo-thoi-diem-phat-sinh-thu-nhap-bi-khau-tru-thue-tncn-khong\/\">Th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i theo th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>22. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/tu-ngay-01-06-2025-don-vi-con-ton-chung-tu-khau-tru-thue-tncn-giay-mua-cua-co-quan-thue-co-duoc-tiep-tuc-su-dung-khong\/\">T\u1eeb ng\u00e0y 01\/06\/2025, \u0111\u01a1n v\u1ecb c\u00f2n t\u1ed3n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN gi\u1ea5y mua c\u1ee7a C\u01a1 quan thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>23. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/don-vi-co-bi-xu-phat-khi-khong-dang-ky-su-dung-chung-tu-dien-tu-khong\/\">\u0110\u01a1n v\u1ecb c\u00f3 b\u1ecb x\u1eed ph\u1ea1t khi kh\u00f4ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>24. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/don-vi-co-bi-xu-phat-khi-chung-tu-dien-tu-khau-tru-thue-tncn-da-lap-sai-nhung-khong-xu-ly-sai-sot-thong-bao-chung-tu-dien-tu-da-lap-sai-dieu-chinh-thay-the-khong\/\">\u0110\u01a1n v\u1ecb c\u00f3 b\u1ecb x\u1eed ph\u1ea1t khi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai nh\u01b0ng kh\u00f4ng x\u1eed l\u00fd sai s\u00f3t (th\u00f4ng b\u00e1o ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai, \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf) kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>25. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/cac-diem-thay-doi-cua-nghi-dinh-70-2025-nd-cp-so-voi-nghi-dinh-123-2020-nd-cp\/\">C\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>26. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/khi-xu-ly-chung-tu-dien-tu-da-lap-sai-don-vi-co-bat-buoc-phai-lap-bien-ban-thay-the-bien-ban-dieu-chinh-khong\/\">Khi x\u1eed l\u00fd ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai, \u0111\u01a1n v\u1ecb c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n thay th\u1ebf, bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>27. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/co-duoc-lap-mot-chung-tu-de-thay-the-cho-nhieu-chung-tu-da-lap-sai-khong\/\">C\u00f3 \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t ch\u1ee9ng t\u1eeb \u0111\u1ec3 thay th\u1ebf cho nhi\u1ec1u ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>28. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/co-duoc-lap-mot-chung-tu-de-dieu-chinh-cho-nhieu-chung-tu-da-lap-sai-khong\/\">C\u00f3 \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>29. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/chung-tu-da-lap-sai-thi-xu-ly-sai-sot-nhu-the-nao\/\">Ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai th\u00ec x\u1eed l\u00fd sai s\u00f3t nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>30. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/to-khai-dang-ky-thay-doi-thong-tin-su-dung-hoa-don-dien-tu-mau-so-01-dktd-hddt-co-lua-chon-dang-ky-loai-hoa-don-la-cac-chung-tu-duoc-in-phat-hanh-su-dung-va-quan-ly-nhu-hoa-don-thi-cac-chung-tu\/\">T\u1edd khai \u0111\u0103ng k\u00fd\/thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T c\u00f3 l\u1ef1a ch\u1ecdn \u0111\u0103ng k\u00fd lo\u1ea1i h\u00f3a \u0111\u01a1n l\u00e0 \u201cC\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n\u201d th\u00ec c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y c\u00f3 bao g\u1ed3m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>31. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/don-vi-khau-tru-thue-tncn-cua-ca-nhan-thi-phai-lap-chung-tu-khau-tru-thue-tncn-giao-cho-ca-nhan-do-dung-khong\/\">\u0110\u01a1n v\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n th\u00ec ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN giao cho c\u00e1 nh\u00e2n \u0111\u00f3 \u0111\u00fang kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>32. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/de-su-dung-chung-tu-khau-tru-thue-tncn-theo-nghi-dinh-123-2020-nd-cp-mot-so-chi-cuc-thue-yeu-cau-nop-to-khai-thay-doi-thong-tin-su-dung-hoa-don-dien-tu-mau-01-dktd-hddt-co-tich-chon-them-chung-tu-kha\/\">H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi chuy\u1ec3n \u0111\u1ed5i t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP sang Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>33. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/don-vi-co-phai-cap-chung-tu-khau-tru-thue-tncn-cho-ca-nhan-nhan-thu-nhap-da-uy-quyen-cho-don-vi-quyet-toan-thue-tncn-thay-khong\/\">\u0110\u01a1n v\u1ecb c\u00f3 ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp \u0111\u00e3 \u1ee7y quy\u1ec1n cho \u0111\u01a1n v\u1ecb quy\u1ebft to\u00e1n thu\u1ebf TNCN thay kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>34. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/chung-tu-khau-tru-thue-tncn-phat-sinh-truoc-thoi-diem-nghi-dinh-70-co-hieu-luc-01-06-2025-thi-xu-ly-nhu-the-nao\/\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c (01\/06\/2025) th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>35. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/don-vi-khong-khau-tru-thue-tncn-cua-ca-nhan-nhan-thu-nhap-thi-co-duoc-cap-chung-tu-khau-tru-thue-tncn-khong\/\">\u0110\u01a1n v\u1ecb kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp th\u00ec c\u00f3 \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>36. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/don-vi-phat-hien-chung-tu-theo-quy-dinh-cu-co-sai-sot-thi-co-duoc-huy-chung-tu-khong\/\">\u0110\u01a1n v\u1ecb ph\u00e1t hi\u1ec7n ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u0169 c\u00f3 sai s\u00f3t th\u00ec c\u00f3 \u0111\u01b0\u1ee3c h\u1ee7y ch\u1ee9ng t\u1eeb kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>37. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/tra-cuu-chung-tu-dien-tu-khau-tru-thue-tncn-tren-trang-cua-tong-cuc-thue\/\">C\u00e1ch xem l\u1ea1i ch\u1ee9ng t\u1eeb \u0111\u00ednh k\u00e8m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN (C\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n)<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>38. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/tra-cuu-chung-tu-khau-tru-tren-trang-tra-cuu-cua-amis-thue-tncn\/\">Tra c\u1ee9u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb tr\u00ean trang tra c\u1ee9u c\u1ee7a AMIS Thu\u1ebf TNCN<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>39. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/co-duoc-huy-hoac-xoa-chung-tu-khau-tru-thue-tncn-da-lap-sai-khong\/\">C\u00f3 \u0111\u01b0\u1ee3c hu\u1ef7 ho\u1eb7c xo\u00e1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>40. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/co-duoc-huy-hoac-xoa-chung-tu-khau-tru-thue-tncn-da-lap-sai-khong\/\">C\u00f3 \u0111\u01b0\u1ee3c hu\u1ef7 ho\u1eb7c xo\u00e1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>41. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/thiet-lap-mau-chung-tu-khau-tru-thue-tncn-co-them-hoac-an-bot-chi-tieu-duoc-khong\/\">Thi\u1ebft l\u1eadp m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 th\u00eam ho\u1eb7c \u1ea9n b\u1edbt ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>42. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/gui-thong-bao-giai-trinh-noi-dung-sai-sot-cho-nguoi-nhan-thu-nhap-khi-khong-phai-lap-lai-chung-tu-khau-tru-nhu-the-nao\/\">G\u1eedi th\u00f4ng b\u00e1o gi\u1ea3i tr\u00ecnh n\u1ed9i dung sai s\u00f3t cho ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp khi kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>43. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/gui-bien-ban-dieu-chinh-chung-tu-khau-tru-thue-tncn-da-lap-sai-den-nguoi-nhan-thu-nhap-nhu-the-nao\/\">G\u1eedi bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai \u0111\u1ebfn ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>44. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/gui-bien-ban-thay-the-chung-tu-khau-tru-thue-tncn-da-lap-sai-den-nguoi-nhan-thu-nhap-nhu-the-nao\/\">G\u1eedi bi\u00ean b\u1ea3n thay th\u1ebf ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai \u0111\u1ebfn ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>45. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/mau-chung-tu-theo-nghi-dinh-70-2025-nd-cp-co-phai-ky-so-de-phat-hanh-mau-khong\/\">M\u1eabu ch\u1ee9ng t\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 ph\u1ea3i k\u00fd s\u1ed1 \u0111\u1ec3 ph\u00e1t h\u00e0nh m\u1eabu kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>46. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/cach-tai-len-tep-bien-ban-dieu-chinh-thay-the-chung-tu-len-phan-mem-de-theo-doi\/\">C\u00e1ch t\u1ea3i l\u00ean t\u1ec7p bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf ch\u1ee9ng t\u1eeb l\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 theo d\u00f5i?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>47. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/thoi-gian-tra-thu-nhap-khong-lien-tuc-thi-dien-thong-tin-thoi-diem-tra-thu-nhap-nhu-the-nao\/\">Th\u1eddi gian tr\u1ea3 thu nh\u1eadp kh\u00f4ng li\u00ean t\u1ee5c th\u00ec \u0111i\u1ec1n th\u00f4ng tin th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>48. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/chung-tu-dien-tu-khau-tru-thue-tncn-theo-nghi-dinh-70-2025-nd-cp-co-duoc-co-quan-thue-cap-ma-tuong-tu-hoa-don-dien-tu-khong\/\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a C\u01a1 quan thu\u1ebf kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>49. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/ca-nhan-nhan-thu-nhap-da-uy-quyen-quyet-toan-thue-tncn-nhung-don-vi-phat-hien-co-phat-sinh-thu-nhap-chiu-thue-tai-noi-khac-va-thuoc-doi-tuong-phai-tu-quyet-toan-thue-tncn-thi-khi-cap-chung-tu-khau-tru\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch ghi ch\u00fa tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi c\u00e1 nh\u00e2n \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n nh\u01b0ng ph\u00e1t sinh thu nh\u1eadp n\u01a1i kh\u00e1c<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>50. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/chung-tu-khau-tru-thue-tncn-da-cap-sai-chi-tieu-so-thu-nhap-ca-nhan-con-duoc-nhan-thi-xu-ly-nhu-the-nao\/\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 c\u1ea5p sai ch\u1ec9 ti\u00eau S\u1ed1 thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>51. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/don-vi-co-duoc-su-dung-nhieu-mau-chung-tu-khau-tru-thue-tncn-trong-cung-1-nam-duoc-khong\/\">\u0110\u01a1n v\u1ecb c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN trong c\u00f9ng 1 n\u0103m \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>52. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/don-vi-dang-ky-su-dung-chung-tu-dien-tu-duoc-co-quan-thue-phan-hoi-khong-tiep-nhan-do-da-ton-tai-to-khai-dang-ky-su-dung-chung-tu-dien-tu-duoc-co-quan-thue-chap-nhan-thi-lam-the-nao\/\">\u0110\u01a1n v\u1ecb \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c C\u01a1 quan thu\u1ebf ph\u1ea3n h\u1ed3i kh\u00f4ng ti\u1ebfp nh\u1eadn do \u0111\u00e3 t\u1ed3n t\u1ea1i t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c C\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/a><\/span><\/span><br \/>\n<span class=\"mrgin_box_custom\" style=\"font-size: 14pt;\"><strong>53. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/cach-in-tai-ve-1-hay-hang-loat-chung-tu-khau-tru-thue-tncn\/\">C\u00e1ch in, t\u1ea3i v\u1ec1 1 hay h\u00e0ng lo\u1ea1t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/a><\/span><\/span><br \/>\n<\/div>\n<div class=\"su-tabs-pane su-u-clearfix su-u-trim\" data-title=\"\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf\">\n<div><span style=\"font-size: 14pt;\"><strong>1. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/khi-phat-hien-doanh-nghiep-su-dung-mst-ca-nhan-cua-minh-de-khai-chi-phi-tien-luong-du-khong-lam-viec-thi-phai-lam-the-nao\">Khi ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p s\u1eed d\u1ee5ng MST c\u00e1 nh\u00e2n c\u1ee7a m\u00ecnh \u0111\u1ec3 khai chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng d\u00f9 kh\u00f4ng l\u00e0m vi\u1ec7c th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>2. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/ca-nhan-co-2-ma-so-thue-mst-thi-phai-lam-the-nao\">C\u00e1 nh\u00e2n c\u00f3 2 m\u00e3 s\u1ed1 thu\u1ebf (MST) th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>3. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/co-phai-dang-ky-ma-so-thue-cho-lao-dong-ben-ngoai-dien-nop-thue-theo-thue-suat-toan-phan-hay-khong\">C\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf cho lao \u0111\u1ed9ng b\u00ean ngo\u00e0i di\u1ec7n n\u1ed9p thu\u1ebf theo thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n hay kh\u00f4ng?<\/a><\/span><\/span><\/div>\n<\/div>\n<div class=\"su-tabs-pane su-u-clearfix su-u-trim\" data-title=\"\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c\">\n<div><span style=\"font-size: 14pt;\"><strong>1. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/muon-tra-cuu-ma-so-thue-cua-nguoi-phu-thuoc-thi-phai-lam-the-nao\">Mu\u1ed1n tra c\u1ee9u m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>2. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/khi-thay-doi-noi-lam-viec-thi-dang-ky-nguoi-phu-thuoc-nhu-the-nao\">Khi thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c th\u00ec \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>3. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/trong-1-nam-co-the-dang-ky-npt-la-con-cho-chong-may-thang-dau-nam-cho-vo-may-thang-con-lai-duoc-khong\">Trong 1 n\u0103m c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd NPT l\u00e0 con cho ch\u1ed3ng m\u1ea5y th\u00e1ng \u0111\u1ea7u n\u0103m, cho v\u1ee3 m\u1ea5y th\u00e1ng c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>4. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/ho-so-chung-minh-nguoi-phu-thuoc-ho-so-giam-tru-gia-canh-cho-nguoi-phu-thuoc-khi-quyet-toan-thue-tncn\">H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c\/H\u1ed3 s\u01a1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi quy\u1ebft to\u00e1n thu\u1ebf.<\/a><\/span><\/span><\/div>\n<\/div>\n<div class=\"su-tabs-pane su-u-clearfix su-u-trim\" data-title=\"K\u00ea khai thu\u1ebf\"><\/div>\n<div class=\"su-tabs-pane su-u-clearfix su-u-trim\" data-title=\"Quy\u1ebft to\u00e1n thu\u1ebf\">\n<div><span style=\"font-size: 14pt;\"><strong>1. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/quyet-toan-thue-tncn-la-gi\">Quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 g\u00ec?<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>2. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/quyet-toan-thue-tncn-cho-cong-tac-vien-nhu-the-nao\">Quy\u1ebft to\u00e1n thu\u1ebf cho c\u1ed9ng t\u00e1c vi\u00ean nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>3. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/truong-hop-nhan-vien-co-dang-ky-nguoi-phu-thuoc-lai-tu-dau-nam-thi-cuoi-nam-minh-quyet-toan-thue-nhu-the-nao\/\">Tr\u01b0\u1eddng h\u1ee3p nh\u00e2n vi\u00ean c\u00f3 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u1ea1i t\u1eeb \u0111\u1ea7u n\u0103m th\u00ec cu\u1ed1i n\u0103m quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>4. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/mot-so-cau-hoi-thuong-gap-ve-cach-lap-to-khai-quyet-toan-thue\/\">M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>5. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/vi-sao-da-khau-tru-thue-tncn-hang-thang-roi-nhung-cuoi-nam-van-tinh-lai\/\">V\u00ec sao \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf h\u00e0ng th\u00e1ng r\u1ed3i nh\u01b0ng cu\u1ed1i n\u0103m v\u1eabn t\u00ednh l\u1ea1i<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>6. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/neu-nguoi-lao-dong-chuyen-cong-tac-thi-cac-thu-tuc-quyet-toan-thue-se-giai-quyet-the-nao\/\">N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng chuy\u1ec3n c\u00f4ng t\u00e1c th\u00ec c\u00e1c th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf s\u1ebd gi\u1ea3i quy\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>7. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/tat-ca-ca-nhan-co-thu-nhap-deu-phai-quyet-toan-thue-tncn-dung-khong\/\">T\u1ea5t c\u1ea3 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp \u0111\u1ec1u ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u00fang kh\u00f4ng?<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>8. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/thoi-diem-duoc-giam-tru-gia-canh-la-khi-nao\/\">Th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 khi n\u00e0o?<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>9. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/ca-nhan-co-thu-nhap-tu-tien-luong-tien-cong-tu-hai-noi-tro-len-thuoc-dien-tu-quyet-toan-thue-thi-noi-nop-ho-so-quyet-toan-thue-o-dau\/\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean thu\u1ed9c di\u1ec7n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf \u1edf \u0111\u00e2u?<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>10. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/ca-nhan-nuoc-ngoai-dai-su-quan-lanh-su-quan-neu-thuoc-dien-phai-quyet-toan-thue-thi-nop-o-dau\/\">C\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n n\u1ebfu thu\u1ed9c di\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec n\u1ed9p \u1edf \u0111\u00e2u?<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>11. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/thu-nhap-tu-hai-noi-co-duoc-uy-quyen-quyet-toan-thue-tncn-khong\/\">Thu nh\u1eadp t\u1eeb hai n\u01a1i c\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng?<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>12. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/cac-loi-thuong-gap-khi-ca-nhan-tu-quyet-toan-thue\/\">C\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf.<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>13. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/luu-y-khi-khai-phu-luc-05-1-bk-qtt-tncn\/\">L\u01b0u \u00fd khi khai ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN.<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>14. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/doi-tuong-nao-phai-quyet-toan-thue-tncn-truc-tiep-tai-co-quan-thue\/\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u1ef1c ti\u1ebfp t\u1ea1i C\u01a1 quan Thu\u1ebf?<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>15. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/quyet-toan-thue-tncn-la-lam-theo-tung-nam-hay-cong-don-cac-nam\/\">Quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 l\u00e0m theo t\u1eebng n\u0103m hay c\u1ed9ng d\u1ed3n c\u00e1c n\u0103m?<br \/>\n<\/a><\/span><span style=\"color: #000000;\"><strong>16. <\/strong><\/span><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/huong-dan-lap-to-khai-quyet-toan-thue-tncn-2025-tren-etax-mobile\/\">H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN 2025 tr\u00ean eTax Mobile.<br \/>\n<\/a><strong><span style=\"color: #000000;\">17. <\/span><\/strong><\/span><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/huong-dan-don-vi-hoan-thue-cho-ca-nhan-uy-quyen-quyet-toan-thue-va-ca-nhan-tu-di-quyet-toan-hoan-thue-tncn\/\">H\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb ho\u00e0n thu\u1ebf cho c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00e1 nh\u00e2n t\u1ef1 \u0111i quy\u1ebft to\u00e1n ho\u00e0n thu\u1ebf TNCN.<\/a><\/span><\/span><\/div>\n<div><span style=\"font-size: 14pt;\"><strong>18. <\/strong><span style=\"color: #007aff;\"><a style=\"color: #007aff;\" href=\"\/amis-thue-tncn\/kb\/neu-nop-to-khai-lan-dau-thanh-cong-tuy-nhien-sai-co-quan-thue-quyet-toan-thi-nop-lai-to-khai-nhu-the-nao\/\">N\u1ebfu n\u1ed9p t\u1edd khai l\u1ea7n \u0111\u1ea7u th\u00e0nh c\u00f4ng tuy nhi\u00ean sai C\u01a1 quan Thu\u1ebf quy\u1ebft to\u00e1n th\u00ec n\u1ed9p l\u1ea1i t\u1edd khai nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/span><\/div>\n<\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","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-15546","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15546","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=15546"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15546\/revisions"}],"predecessor-version":[{"id":23109,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15546\/revisions\/23109"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=15546"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=15546"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=15546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}