{"id":16749,"date":"2023-03-16T17:05:10","date_gmt":"2023-03-16T10:05:10","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=16749"},"modified":"2026-04-17T14:44:32","modified_gmt":"2026-04-17T07:44:32","slug":"neu-nguoi-lao-dong-chuyen-cong-tac-thi-cac-thu-tuc-quyet-toan-thue-se-giai-quyet-the-nao","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/neu-nguoi-lao-dong-chuyen-cong-tac-thi-cac-thu-tuc-quyet-toan-thue-se-giai-quyet-the-nao\/","title":{"rendered":"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 th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p>H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi ng\u01b0\u1eddi lao \u0111\u1ed9ng chuy\u1ec3n c\u00f4ng t\u00e1c trong n\u0103m. G\u1ed3m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n. \u00c1p d\u1ee5ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i c\u00f4ng t\u00e1c.<\/p>\n<h3><b>2. H\u01b0\u1edbng d\u1eabn<\/b><\/h3>\n<p>T\u1ea1i \u0110i\u1ec3m c.2.2, Kho\u1ea3n 2, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1\u00a0<a href=\"http:\/\/vanban.chinhphu.vn\/portal\/page\/portal\/chinhphu\/hethongvanban?class_id=1&amp;_page=1&amp;mode=detail&amp;document_id=171570\">156\/2013\/TT-BTC<\/a> ng\u00e0y 6\/11\/2013 \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1 <a href=\"http:\/\/vanban.chinhphu.vn\/portal\/page\/portal\/chinhphu\/hethongvanban?class_id=1&amp;_page=1&amp;mode=detail&amp;document_id=180852\">92\/2015\/TT-BTC<\/a> ng\u00e0y 15\/6\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<ul>\n<li>N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng chuy\u1ec3n c\u00f4ng t\u00e1c\u00a0<strong>trong c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb<\/strong>\u00a0(c\u00f9ng h\u1ec7 th\u1ed1ng\/doanh nghi\u1ec7p), c\u00f3 th\u1ec3\u00a0<strong>\u1ee7y quy\u1ec1n cho \u0111\u01a1n v\u1ecb m\u1edbi quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong> thay.<\/li>\n<li>N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng chuy\u1ec3n sang\u00a0<strong>\u0111\u01a1n v\u1ecb kh\u00e1c<\/strong>\u00a0(kh\u00f4ng c\u00f9ng h\u1ec7 th\u1ed1ng\/doanh nghi\u1ec7p), ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0<strong>ph\u1ea3i t\u1ef1 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong> v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>Khi t\u1ef1 quy\u1ebft to\u00e1n, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 thu nh\u1eadp v\u00e0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf trong n\u0103m.<\/li>\n<li>\u0110\u01a1n v\u1ecb m\u1edbi ch\u1ec9 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n thay khi \u0111\u01b0\u1ee3c ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi ng\u01b0\u1eddi lao \u0111\u1ed9ng chuy\u1ec3n c\u00f4ng t\u00e1c trong n\u0103m. G\u1ed3m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n. \u00c1p d\u1ee5ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng&#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-16749","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16749","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=16749"}],"version-history":[{"count":5,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16749\/revisions"}],"predecessor-version":[{"id":24005,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16749\/revisions\/24005"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=16749"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=16749"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=16749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}