{"id":17137,"date":"2023-05-08T16:37:57","date_gmt":"2023-05-08T09:37:57","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=17137"},"modified":"2026-08-06T14:07:31","modified_gmt":"2026-08-06T07:07:31","slug":"quyet-toan-thue-nhap-khau-nhan-vien-vao-phu-luc-to-khai-quyet-toan-thue","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/quyet-toan-thue-nhap-khau-nhan-vien-vao-phu-luc-to-khai-quyet-toan-thue\/","title":{"rendered":"[Quy\u1ebft to\u00e1n thu\u1ebf] Nh\u1eadp kh\u1ea9u nh\u00e2n vi\u00ean v\u00e0o ph\u1ee5 l\u1ee5c t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf"},"content":{"rendered":"

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<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n
<\/div>
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M\u1ee5c \u0111\u00edch:<\/strong> H\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng nh\u1eadp kh\u1ea9u nhanh ch\u00f3ng d\u1eef li\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o c\u00e1c ph\u1ee5 l\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf TNCN b\u1eb1ng file m\u1eabu, gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 k\u1ebf th\u1eeba d\u1eef li\u1ec7u t\u1eeb file Excel t\u1ed5ng h\u1ee3p.<\/p>\n
N\u1ed9i dung:<\/strong><\/p>\n
\n
H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc nh\u1eadp kh\u1ea9u chung \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 ph\u1ee5 l\u1ee5c.<\/li>\n
H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n th\u00f4ng tin cho t\u1eebng ph\u1ee5 l\u1ee5c: 05-1, 05-2 v\u00e0 05-3.<\/li>\n<\/ul>\n
Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> Ng\u01b0\u1eddi d\u00f9ng ph\u1ea7n m\u1ec1m AMIS Thu\u1ebf TNCN, K\u1ebf to\u00e1n thu\u1ebf.<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2. H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc nh\u1eadp kh\u1ea9u chung<\/b><\/h3>\n
<\/div>
\n
C\u00e1c b\u01b0\u1edbc nh\u1eadp kh\u1ea9u ph\u1ee5 l\u1ee5c t\u01b0\u01a1ng t\u1ef1 nh\u01b0 nh\u1eadp kh\u1ea9u b\u1ea3ng thu\u1ebf<\/a>, bao g\u1ed3m c\u00e1c b\u01b0\u1edbc nh\u1eadp kh\u1ea9u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/p>\n
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T\u1ea3i l\u00ean t\u1ec7p m\u1eabu.<\/li>\n
Gh\u00e9p tr\u01b0\u1eddng th\u00f4ng tin.<\/li>\n
Ki\u1ec3m tra d\u1eef li\u1ec7u.<\/li>\n
K\u1ebft qu\u1ea3.<\/li>\n<\/ol>\n<\/div><\/div>\n
<\/span><\/p>\n
3. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft nh\u1eadp kh\u1ea9u t\u1eebng ph\u1ee5 l\u1ee5c<\/b><\/h3>\n
<\/div>
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<\/div><\/div>\n
<\/span><\/p>\n
3.1. Nh\u1eadp kh\u1ea9u ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN<\/b><\/h4>\n
<\/div>
\nT\u1ea1i ph\u1ee5 l\u1ee5c, nh\u1ea5n Nh\u1eadp kh\u1ea9u<\/strong><\/p>\n
$\"\"$ <\/p>\n
Chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n ch\u1ec9 ti\u00eau tr\u00ean file nh\u1eadp kh\u1ea9u nh\u01b0 sau:<\/p>\n
L\u01b0u \u00fd:<\/strong> C\u00e1c tr\u01b0\u1eddng g\u1eafn d\u1ea5u * l\u00e0 b\u1eaft bu\u1ed9c nh\u1eadp.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/strong><\/td>\n C\u00e1ch \u0111i\u1ec1n tr\u00ean file nh\u1eadp kh\u1ea9u<\/strong><\/td>\n<\/tr>\n
C\u00f3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u<\/td>\n \n
\n
Nh\u1eadp 1 n\u1ebfu mu\u1ed1n t\u00edch v\u00e0o ch\u1ec9 ti\u00eau tr\u00ean ph\u1ea7n m\u1ec1m (tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u so v\u1edbi t\u1edd khai l\u1ea7n \u0111\u1ea7u)<\/li>\n
Nh\u1eadp 0 ho\u1eb7c b\u1ecf tr\u1ed1ng n\u1ebfu kh\u00f4ng mu\u1ed1n t\u00edch v\u00e0o ch\u1ec9 ti\u00eau tr\u00ean ph\u1ea7n m\u1ec1m (tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u so v\u1edbi t\u1edd khai l\u1ea7n \u0111\u1ea7u)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
M\u00e3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf()<\/td>\n Nh\u1eadp m\u00e3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean h\u1ed3 s\u01a1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n
[07]<\/td>\n Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt theo m\u00e3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n
[08]<\/td>\n Nh\u1eadp m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n
[09a]<\/td>\n Ch\u1ecdn lo\u1ea1i gi\u1ea5y t\u1edd ch\u1ee9ng minh<\/td>\n<\/tr>\n
[09]<\/td>\n Nh\u1eadp s\u1ed1 CMND\/H\u1ed9 chi\u1ebfu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (b\u1eaft bu\u1ed9c nh\u1eadp n\u1ebfu kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf)<\/td>\n<\/tr>\n
[10]<\/td>\n \n
\n
Nh\u1eadp 1 n\u1ebfu mu\u1ed1n t\u00edch v\u00e0o ch\u1ec9 ti\u00eau tr\u00ean ph\u1ea7n m\u1ec1m (tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thay)<\/li>\n
Nh\u1eadp 0 ho\u1eb7c b\u1ecf tr\u1ed1ng n\u1ebfu kh\u00f4ng mu\u1ed1n t\u00edch v\u00e0o ch\u1ec9 ti\u00eau tr\u00ean ph\u1ea7n m\u1ec1m (tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
[11]<\/td>\n \n
\n
Nh\u1eadp 1 n\u1ebfu mu\u1ed1n t\u00edch v\u00e0o ch\u1ec9 ti\u00eau tr\u00ean ph\u1ea7n m\u1ec1m (tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n d\u01b0\u1edbi 12 th\u00e1ng)<\/li>\n
Nh\u1eadp 0 ho\u1eb7c b\u1ecf tr\u1ed1ng n\u1ebfu kh\u00f4ng mu\u1ed1n t\u00edch v\u00e0o ch\u1ec9 ti\u00eau tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
[12]<\/td>\n Nh\u1eadp s\u1ed1 nguy\u00ean, l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0, t\u1ed1i \u0111a 15 ch\u1eef s\u1ed1<\/td>\n<\/tr>\n
[13]<\/td>\n Nh\u1eadp trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00edch v\u00e0o ch\u1ec9 ti\u00eau [04] tr\u00ean t\u1edd khai ch\u00ednh (nh\u1eadp s\u1ed1 nguy\u00ean, l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0, t\u1ed1i \u0111a 15 ch\u1eef s\u1ed1)<\/td>\n<\/tr>\n
[14]<\/td>\n Nh\u1eadp s\u1ed1 nguy\u00ean, l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0, t\u1ed1i \u0111a 15 ch\u1eef s\u1ed1<\/td>\n<\/tr>\n
[15]<\/td>\n Nh\u1eadp s\u1ed1 nguy\u00ean, l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0, t\u1ed1i \u0111a 15 ch\u1eef s\u1ed1<\/td>\n<\/tr>\n
[16]<\/td>\n Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh d\u1ef1a v\u00e0o s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u00ean b\u1ea3ng 05-3\/BK-QTT-TNCN<\/td>\n<\/tr>\n
[17]<\/td>\n Nh\u1eadp t\u1ed5ng s\u1ed1 ti\u1ec1n gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/td>\n<\/tr>\n
[18]<\/td>\n Nh\u1eadp s\u1ed1 nguy\u00ean, l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0, t\u1ed1i \u0111a 15 ch\u1eef s\u1ed1<\/td>\n<\/tr>\n
[19]<\/td>\n Nh\u1eadp s\u1ed1 nguy\u00ean, l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0, t\u1ed1i \u0111a 15 ch\u1eef s\u1ed1<\/td>\n<\/tr>\n
[20]<\/td>\n Nh\u1eadp s\u1ed1 l\u1edbn h\u01a1n 0, t\u1ed1i \u0111a 15 ch\u1eef s\u1ed1<\/td>\n<\/tr>\n
[21]<\/td>\n Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt<\/td>\n<\/tr>\n
[22]<\/td>\n Nh\u1eadp s\u1ed1 nguy\u00ean, l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0, t\u1ed1i \u0111a 15 ch\u1eef s\u1ed1<\/td>\n<\/tr>\n
[23]<\/td>\n Nh\u1eadp s\u1ed1 nguy\u00ean, l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0, t\u1ed1i \u0111a 15 ch\u1eef s\u1ed1<\/td>\n<\/tr>\n
[24]<\/td>\n \n
\n
Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00edch v\u00e0o ch\u1ec9 ti\u00eau [11]: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00edch v\u00e0o ch\u1ec9 ti\u00eau [11]: nh\u1eadp s\u1ed1 nguy\u00ean, l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0, t\u1ed1i \u0111a 15 ch\u1eef s\u1ed1<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
[26]<\/td>\n <\/td>\n<\/tr>\n
[27]<\/td>\n Ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n
\n
T\u1ef1 \u0111\u1ed9ng t\u00edch n\u1ebfu: 0< Ch\u1ec9 ti\u00eau [26] <=50.000 vn\u0111 \u0111\u1ed3ng th\u1eddi c\u00f3 t\u00edch v\u00e0o ch\u1ec9 ti\u00eau [10] c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n<\/li>\n
T\u1ef1 \u0111\u1ed9ng kh\u00f4ng t\u00edch n\u1ebfu kh\u00f4ng th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 2 \u0111i\u1ec1u ki\u1ec7n tr\u00ean<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n
<\/span><\/p>\n
3.2. Nh\u1eadp kh\u1ea9u ph\u1ee5 l\u1ee5c 05-2\/BK-QTT-TNCN<\/b><\/h4>\n
<\/div>
\nT\u1ea1i ph\u1ee5 l\u1ee5c, nh\u1ea5n Nh\u1eadp kh\u1ea9u<\/strong><\/p>\n
$\"\"$ <\/p>\n
Chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n ch\u1ec9 ti\u00eau tr\u00ean file nh\u1eadp kh\u1ea9u nh\u01b0 sau:<\/p>\n
L\u01b0u \u00fd:<\/strong> C\u00e1c tr\u01b0\u1eddng g\u1eafn d\u1ea5u l\u00e0 b\u1eaft bu\u1ed9c nh\u1eadp.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/strong><\/td>\n C\u00e1ch \u0111i\u1ec1n tr\u00ean file nh\u1eadp kh\u1ea9u<\/strong><\/td>\n<\/tr>\n
M\u00e3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf()<\/td>\n Nh\u1eadp m\u00e3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean h\u1ed3 s\u01a1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n
[07]<\/td>\n Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt theo m\u00e3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n
[08]<\/td>\n Nh\u1eadp m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n
[09a]<\/td>\n Ch\u1ecdn lo\u1ea1i gi\u1ea5y t\u1edd ch\u1ee9ng minh<\/td>\n<\/tr>\n
[09]<\/td>\n Nh\u1eadp s\u1ed1 CMND\/H\u1ed9 chi\u1ebfu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (b\u1eaft bu\u1ed9c nh\u1eadp n\u1ebfu kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf)<\/td>\n<\/tr>\n
[10]<\/td>\n \n
\n
Nh\u1eadp 1 n\u1ebfu mu\u1ed1n t\u00edch v\u00e0o ch\u1ec9 ti\u00eau tr\u00ean ph\u1ea7n m\u1ec1m (tr\u01b0\u1eddng h\u1ee3p l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa)<\/li>\n
Nh\u1eadp 0 ho\u1eb7c b\u1ecf tr\u1ed1ng n\u1ebfu kh\u00f4ng mu\u1ed1n t\u00edch v\u00e0o ch\u1ec9 ti\u00eau tr\u00ean ph\u1ea7n m\u1ec1m (tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
[11]<\/td>\n Nh\u1eadp s\u1ed1 nguy\u00ean, l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0, t\u1ed1i \u0111a 15 ch\u1eef s\u1ed1<\/td>\n<\/tr>\n
[12]<\/td>\n <\/td>\n<\/tr>\n
[13]<\/td>\n <\/td>\n<\/tr>\n
[14]<\/td>\n <\/td>\n<\/tr>\n
[15]<\/td>\n <\/td>\n<\/tr>\n
[16]<\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n
<\/span><\/p>\n
3.3. Nh\u1eadp kh\u1ea9u ph\u1ee5 l\u1ee5c 05-3\/BK-QTT-TNCN<\/b><\/h4>\n
<\/div>
\nT\u1ea1i ph\u1ee5 l\u1ee5c, nh\u1ea5n Nh\u1eadp kh\u1ea9u<\/strong><\/p>\n
$\"\"$ <\/p>\n
Chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n ch\u1ec9 ti\u00eau tr\u00ean file nh\u1eadp kh\u1ea9u nh\u01b0 sau:<\/p>\n
L\u01b0u \u00fd:<\/strong> C\u00e1c tr\u01b0\u1eddng g\u1eafn d\u1ea5u l\u00e0 b\u1eaft bu\u1ed9c nh\u1eadp.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/strong><\/td>\n C\u00e1ch \u0111i\u1ec1n tr\u00ean file nh\u1eadp kh\u1ea9u<\/strong><\/td>\n<\/tr>\n
M\u00e3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf()<\/td>\n Nh\u1eadp m\u00e3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean h\u1ed3 s\u01a1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n
[07]<\/td>\n Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt theo m\u00e3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n
[08]<\/td>\n Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean t\u1eeb ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN (d\u1ef1a v\u00e0o m\u00e3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf)<\/td>\n<\/tr>\n
\u00a0 \u00a0 [09]()<\/td>\n Nh\u1eadp t\u00ean ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td>\n<\/tr>\n
\u00a0 \u00a0 [10]()<\/td>\n Nh\u1eadp theo \u0111\u1ecbnh d\u1ea1ng DD\/MM\/YYYY
\nTr\u01b0\u1eddng h\u1ee3p kh\u00f4ng nh\u1edb ng\u00e0y sinh c\u00f3 th\u1ec3 nh\u1eadp ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m sinh<\/td>\n<\/tr>\n
[11]<\/td>\n Nh\u1eadp MST c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td>\n<\/tr>\n
[12]<\/td>\n Ch\u1ecdn lo\u1ea1i gi\u1ea5y t\u1edd ch\u1ee9ng minh<\/td>\n<\/tr>\n
[13]<\/td>\n Nh\u1eadp s\u1ed1 gi\u1ea5y t\u1edd ch\u1ee9ng minh<\/td>\n<\/tr>\n
\u00a0 \u00a0 [14]()<\/td>\n Ch\u1ecdn quan h\u1ec7 v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n
\u00a0 \u00a0 [15](*)<\/td>\n Nh\u1eadp theo \u0111\u1ecbnh d\u1ea1ng MM\/YYYY<\/td>\n<\/tr>\n
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