{"id":16558,"date":"2023-02-16T15:53:58","date_gmt":"2023-02-16T08:53:58","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=16558"},"modified":"2026-04-22T16:37:41","modified_gmt":"2026-04-22T09:37:41","slug":"uy-quyen-quyet-toan-thue-tncn-mau-08-uq-qtt-tncn","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/uy-quyen-quyet-toan-thue-tncn-mau-08-uq-qtt-tncn\/","title":{"rendered":"\u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN m\u1eabu 08\/UQ-QTT-TNCN"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/b><\/h3>\n
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\nM\u1ee5c \u0111\u00edch:<\/strong> H\u01b0\u1edbng d\u1eabn c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u00e0 c\u00e1ch l\u1eadp gi\u1ea5y \u1ee7y quy\u1ec1n tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n
N\u1ed9i dung:<\/strong><\/p>\n
– C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN
\n– H\u01b0\u1edbng d\u1eabn l\u1eadp gi\u1ea5y \u1ee7y quy\u1ec1n: t\u1eebng gi\u1ea5y v\u00e0 h\u00e0ng lo\u1ea1t<\/p>\n
Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/p>\n<\/div><\/div>\n
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2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/h3>\n
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Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf g\u1ed3m:<\/span><\/div>\n
– 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 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i n\u01a1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf, k\u1ec3 c\u1ea3 kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng trong n\u0103m.<\/span><\/div>\n
– 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 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i n\u01a1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf, k\u1ec3 c\u1ea3 kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 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 c\u00e1c th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ec9 l\u1ec7 10% n\u1ebfu 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.<\/span><\/div>\n
– Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 sang t\u1ed5 ch\u1ee9c m\u1edbi: Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 sang t\u1ed5 ch\u1ee9c m\u1edbi do t\u1ed5 ch\u1ee9c c\u0169 th\u1ef1c hi\u1ec7n s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c c\u0169 v\u00e0 t\u1ed5 ch\u1ee9c m\u1edbi trong c\u00f9ng 1 h\u1ec7 th\u1ed1ng th\u00ec t\u1ed5 ch\u1ee9c m\u1edbi c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf theo \u1ee7y quy\u1ec1n c\u1ee7a 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 v\u00e0 thu l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN do t\u1ed5 ch\u1ee9c c\u0169 \u0111\u00e3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (n\u1ebfu c\u00f3).<\/span><\/div>\n<\/div><\/div>\n
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3. H\u01b0\u1edbng d\u1eabn l\u1eadp gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/h3>\n
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3.1 L\u1eadp 1 gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/h4>\n
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B\u01b0\u1edbc 1: Th\u00eam m\u1edbi gi\u1ea5y \u1ee7y quy\u1ec1n<\/strong><\/p>\n
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T\u1ea1i Th\u1ee7 t\u1ee5c<\/strong> \u2192 ch\u1ecdn \u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/strong> (t\u00edch \u0111\u00fap v\u00e0o d\u00f2ng).<\/li>\n<\/ul>\n
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Nh\u1ea5n Th\u00eam m\u1edbi<\/strong>.<\/li>\n<\/ul>\n
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B\u01b0\u1edbc 2: Khai b\u00e1o th\u00f4ng tin gi\u1ea5y \u1ee7y quy\u1ec1n<\/strong><\/p>\n
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Ch\u1ecdn n\u0103m quy\u1ebft to\u00e1n.<\/li>\n<\/ul>\n
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Nh\u1ea5n Ch\u1ecdn<\/strong> ho\u1eb7c Th\u00eam m\u1edbi<\/strong> \u0111\u1ec3 th\u00eam ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o gi\u1ea5y \u1ee7y quy\u1ec1n.<\/li>\n<\/ul>\n
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T\u00edch ch\u1ecdn tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf.<\/li>\n<\/ul>\n
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B\u01b0\u1edbc 3: L\u01b0u v\u00e0 k\u00fd gi\u1ea5y \u1ee7y quy\u1ec1n<\/strong><\/p>\n
1. G\u1eedi k\u00fd tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/p>\n
Ph\u1ea7n m\u1ec1m \u0111\u00e3 k\u1ebft n\u1ed1i v\u1edbi AMIS WeSign, gi\u00fap g\u1eedi k\u00fd v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n QTT v\u00e0 cam k\u1ebft thu nh\u1eadp kh\u00f4ng \u0111\u1ebfn m\u1ee9c \u0111\u00f3ng thu\u1ebf TNCN qua WeSign \u0111\u1ec3 nh\u00e2n vi\u00ean k\u00fd s\u1ed1. Xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
2. Kh\u00f4ng g\u1eedi k\u00fd tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/p>\n
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Nh\u1ea5n L\u01b0u<\/strong>.<\/li>\n<\/ul>\n
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In\/T\u1ea3i v\u1ec1 gi\u1ea5y \u1ee7y quy\u1ec1n: C\u00f3 th\u1ec3 in tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m ho\u1eb7c t\u1ea3i v\u1ec1 file Word \u0111\u1ec3 ch\u1ec9nh s\u1eeda r\u1ed3i giao cho nh\u00e2n vi\u00ean k\u00fd tay.\n
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In\/T\u1ea3i v\u1ec1 1 gi\u1ea5y \u1ee7y quy\u1ec1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
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In\/T\u1ea3i v\u1ec1 h\u00e0ng lo\u1ea1t gi\u1ea5y \u1ee7y quy\u1ec1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
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Ch\u1ec9nh s\u1eeda gi\u1ea5y \u1ee7y quy\u1ec1n tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n
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L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb sai\/thi\u1ebfu, ch\u1ec9nh s\u1eeda t\u1ea1i h\u1ed3 s\u01a1 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf sau \u0111\u00f3 nh\u1ea5n C\u1eadp nh\u1eadt<\/strong> \u0111\u1ec3 th\u00f4ng tin v\u1eeba ch\u1ec9nh s\u1eeda \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt l\u1ea1i l\u00ean gi\u1ea5y \u1ee7y quy\u1ec1n.<\/p>\n
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3.2 L\u1eadp nhi\u1ec1u gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/h4>\n
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B\u01b0\u1edbc 1: Th\u00eam m\u1edbi gi\u1ea5y \u1ee7y quy\u1ec1n<\/strong><\/p>\n
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T\u1ea1i Th\u1ee7 t\u1ee5c<\/strong> \u2192 T\u1ea5t c\u1ea3 th\u1ee7 t\u1ee5c\\nh\u1ea5n ch\u1ecdn \u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n Thu\u1ebf TNCN<\/strong>.<\/li>\n<\/ul>\n
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Nh\u1ea5n Th\u00eam m\u1edbi h\u00e0ng lo\u1ea1t<\/strong>.<\/li>\n<\/ul>\n
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B\u01b0\u1edbc 2: Khai b\u00e1o th\u00f4ng tin gi\u1ea5y \u1ee7y quy\u1ec1n<\/strong><\/p>\n
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Ch\u1ecdn n\u0103m \u1ee7y quy\u1ec1n.<\/li>\n<\/ul>\n
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T\u00edch ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (c\u00f3 th\u1ec3 t\u00ecm ki\u1ebfm theo t\u00ean, m\u00e3 nh\u00e2n vi\u00ean, b\u1ed9 ph\u1eadn\/ph\u00f2ng ban ho\u1eb7c l\u1ecdc theo ti\u00eau ch\u00ed: nh\u00e2n vi\u00ean, v\u00e3ng lai, ng\u00e0y th\u1eed vi\u1ec7c, ng\u00e0y ch\u00ednh th\u1ee9c) ho\u1eb7c nh\u1ea5n Th\u00eam m\u1edbi<\/strong> ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n<\/ul>\n
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Nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong>.<\/li>\n<\/ul>\n
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B\u01b0\u1edbc 3: L\u01b0u v\u00e0 k\u00fd gi\u1ea5y \u1ee7y quy\u1ec1n<\/strong><\/p>\n
1. G\u1eedi k\u00fd tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/p>\n
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2. Kh\u00f4ng g\u1eedi k\u00fd tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/p>\n
In\/T\u1ea3i v\u1ec1 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p l\u1eadp 1 gi\u1ea5y \u1ee7y quy\u1ec1n.<\/p>\n
$\"\"$ <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/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-16558","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16558","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=16558"}],"version-history":[{"count":5,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16558\/revisions"}],"predecessor-version":[{"id":24183,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16558\/revisions\/24183"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=16558"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=16558"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=16558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}