{"id":17152,"date":"2023-05-09T11:46:50","date_gmt":"2023-05-09T04:46:50","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=17152"},"modified":"2026-04-22T11:51:12","modified_gmt":"2026-04-22T04:51:12","slug":"truong-hop-ca-nhan-co-2-ma-so-thue-thi-khi-ke-khai-quyet-toan-thue-phai-lam-the-nao","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/truong-hop-ca-nhan-co-2-ma-so-thue-thi-khi-ke-khai-quyet-toan-thue-phai-lam-the-nao\/","title":{"rendered":"Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 2 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec khi k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"

\n

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1. T\u1ed5ng quan<\/b><\/h3>\n
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\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 2 m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ea3m b\u1ea3o s\u1eed d\u1ee5ng duy nh\u1ea5t m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf khi k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n
N\u1ed9i dung:<\/b><\/p>\n
– Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan
\n– C\u00e1c b\u01b0\u1edbc h\u1ee7y m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n th\u1ee9 2 (online v\u00e0 tr\u1ef1c ti\u1ebfp)
\n– H\u01b0\u1edbng d\u1eabn thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf khi \u0111\u1ed5i gi\u1ea5y t\u1edd t\u00f9y th\u00e2n<\/p>\n
Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> C\u00e1 nh\u00e2n c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1, chuy\u00ean vi\u00ean thu\u1ebf<\/p>\n<\/div><\/div>\n
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2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n
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\n\n\n\n
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2.1 X\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1 thu\u1ebf c\u1ea7n s\u1eed d\u1ee5ng<\/b><\/h4>\n
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\nCh\u1ec9 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ea7u ti\u00ean, th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p sau.<\/p>\n<\/div><\/div>\n
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2.2 H\u1ee7y m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n th\u1ee9 2<\/b><\/h4>\n
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\n\n\n\n
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2.2.1 H\u1ee7y online<\/b><\/h5>\n
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\n\u0110\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ee7y m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n th\u1ee9 2 online, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 c\u00f3 ch\u1eef k\u00fd s\u1ed1. Ti\u1ebfp \u0111\u00f3, th\u1ef1c hi\u1ec7n theo nh\u1eefng b\u01b0\u1edbc sau:
\nB\u01b0\u1edbc 1:<\/b> Truy c\u1eadp v\u00e0o trang Thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9: thuedientu.gdt.gov.vn<\/a> v\u00e0 ch\u1ecdn H\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed c\u00e1 nh\u00e2n (b\u00ean ph\u1ea3i m\u00e0n h\u00ecnh)<\/p>\n
$\"1$ <\/figure>\n
B\u01b0\u1edbc 2:<\/b> \u0110\u0103ng nh\u1eadp v\u00e0o t\u00e0i kho\u1ea3n\/\u0111\u0103ng k\u00fd n\u1ebfu ch\u01b0a c\u00f3 t\u00e0i kho\u1ea3n (\u0111\u0103ng k\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 377\/TCT-DNNCN<\/a> ng\u00e0y 05\/02\/2021)<\/p>\n
$\"1$ <\/figure>\n
B\u01b0\u1edbc 3:<\/b> Ch\u1ecdn m\u1ee5c \u201c\u0110\u0103ng k\u00fd thu\u1ebf\u201d v\u00e0 ch\u1ecdn ti\u1ebfp m\u1ee5c \u201cK\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf\u201d
\n $\"1$
\nB\u01b0\u1edbc 4:<\/b> Ch\u1ecdn \u0111i\u1ec1n t\u1edd khai ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/p>\n
$\"1$ <\/figure>\n
B\u01b0\u1edbc 5:<\/b> \u0110i\u1ec1n t\u1edd khai \u0111\u00ednh k\u00e8m t\u00e0i li\u1ec7u t\u01b0\u01a1ng \u1ee9ng<\/p>\n
$\"1$ <\/figure>\n
B\u01b0\u1edbc 6:<\/b> G\u1eedi h\u1ed3 s\u01a1 b\u1eb1ng ch\u1eef k\u00fd s\u1ed1 v\u00e0 ch\u1edd x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf<\/p>\n
$\"1$ <\/figure>\n<\/div><\/div>\n<\/span><\/p>\n
2.2.2 H\u1ee7y tr\u1ef1c ti\u1ebfp<\/b><\/h5>\n
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\nNgo\u00e0i th\u1ef1c hi\u1ec7n online c\u00f2n c\u00f3 th\u1ec3 h\u1ee7y m\u00e3 s\u1ed1 c\u00e1 nh\u00e2n th\u1ee9 2 tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf theo c\u00e1c b\u01b0\u1edbc sau:
\nB\u01b0\u1edbc 1:<\/b> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd ho\u1eb7c n\u1ed9p qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n. H\u1ed3 s\u01a1 g\u1ed3m:
\n– V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 24\/\u0110K-TCT Th\u00f4ng t\u01b0 105\/2020\/TT-BTC<\/a>;
\n– B\u1ea3n sao CCCD m\u1edbi.
\nKho\u1ea3n 6 \u0110i\u1ec1u 39, kho\u1ea3n 3 \u0110i\u1ec1u 41 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0 sau:
\nB\u01b0\u1edbc 2:<\/b> C\u01a1 quan thu\u1ebf x\u1eed l\u00fd h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf
\nN\u1ebfu h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 th\u00ec th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1;
\nTr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00ec th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n
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2.3 Thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/h4>\n
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\n\n\n\n
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2.3.1 N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf<\/b><\/h5>\n
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\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i t\u1eeb CMND 9 s\u1ed1 (d\u00f9ng \u0111\u1ec3 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n) sang CCCD g\u1eafn chip 12 s\u1ed1 th\u00ec c\u1ea7n ph\u1ea3i c\u1eadp nh\u1eadt l\u1ea1i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf sang s\u1ed1 CCCD m\u1edbi theo quy \u0111\u1ecbnh (t\u1eeb CMND 12 s\u1ed1, CCCD m\u00e3 v\u1ea1ch sang CCCD g\u1eafn chip kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u00e0y<\/b>).
\nTheo kho\u1ea3n 3 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 105\/2020\/TT-BTC, h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:
\nB\u01b0\u1edbc 1:<\/b> Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1
\nH\u1ed3 s\u01a1 bao g\u1ed3m:
\n– T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf M\u1eabu 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 105\/2020\/TT-BTC.
\n– B\u1ea3n sao th\u1ebb CCCD c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam; b\u1ea3n sao H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i\/ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam sinh s\u1ed1ng t\u1ea1i n\u01b0\u1edbc ngo\u00e0i trong tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf tr\u00ean c\u00e1c Gi\u1ea5y t\u1edd n\u00e0y c\u00f3 thay \u0111\u1ed5i.
\nB\u01b0\u1edbc 2:<\/b> N\u1ed9p h\u1ed3 s\u01a1
\nN\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i Chi c\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c n\u01a1i c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa\/t\u1ea1m tr\u00fa (tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp).
\nTrong v\u00f2ng 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin thay \u0111\u1ed5i v\u00e0o H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf; \u0111\u1ed3ng th\u1eddi, ban h\u00e0nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1eadp nh\u1eadt th\u00f4ng tin thay \u0111\u1ed5i. <\/div><\/div>\n
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2.3.2 N\u1ed9p qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp (c\u00f4ng ty...)<\/b><\/h5>\n
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\nH\u1ed3 s\u01a1 g\u1ed3m:
\n– V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n tr\u01b0\u1edbc \u0111\u00f3).
\n– B\u1ea3n sao c\u00e1c gi\u1ea5y t\u1edd c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin li\u00ean quan \u0111\u1ebfn \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n\/ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.
\n– C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p th\u00f4ng tin thay \u0111\u1ed5i c\u1ee7a c\u00e1 nh\u00e2n\/ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0o T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf M\u1eabu 05-\u0110K-TH-TCT ho\u1eb7c M\u1eabu s\u1ed1 20-\u0110K-TH-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 105\/2020\/TT-BTC g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n[\/su_spoiler]\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-17152","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17152","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=17152"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17152\/revisions"}],"predecessor-version":[{"id":23983,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17152\/revisions\/23983"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=17152"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=17152"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=17152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}