{"id":17470,"date":"2023-12-28T17:38:54","date_gmt":"2023-12-28T10:38:54","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=17470"},"modified":"2026-05-06T10:41:24","modified_gmt":"2026-05-06T03:41:24","slug":"mau-so-ky-hieu-chung-tu-khau-tru-thue-tncn-thay-doi-nhu-the-nao-khi-chuyen-sang-nam-moi","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/mau-so-ky-hieu-chung-tu-khau-tru-thue-tncn-thay-doi-nhu-the-nao-khi-chuyen-sang-nam-moi\/","title":{"rendered":"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? C\u00e1ch ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho n\u0103m c\u0169?"},"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 quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u00e0 c\u00e1ch ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb tr\u00ean ph\u1ea7n m\u1ec1m AMIS Thu\u1ebf TNCN cho n\u0103m m\u1edbi v\u00e0 n\u0103m c\u0169.
\nN\u1ed9i dung:<\/b>
\n– Quy \u0111\u1ecbnh m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC
\n– C\u00e1ch ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng nh\u00e2n b\u1ea3n m\u1eabu ch\u1ee9ng t\u1eeb khi chuy\u1ec3n n\u0103m
\n– H\u01b0\u1edbng d\u1eabn ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb cho n\u0103m m\u1edbi v\u00e0 c\u1ea5p b\u00f9 ch\u1ee9ng t\u1eeb cho n\u0103m c\u0169
\nPh\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, nh\u00e2n s\u1ef1, qu\u1ea3n l\u00fd doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m AMIS Thu\u1ebf TNCN<\/p>\n<\/div><\/div>\n
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2. Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/b><\/h3>\n
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\nTheo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 m\u1eabu v\u00e0 k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:
\n– K\u00fd hi\u1ec7u m\u1eabu g\u1ed3m 07 k\u00fd t\u1ef1: 03\/TNCN<\/strong>
\n– K\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed g\u1ed3m 06 k\u00fd t\u1ef1:
\n+ Hai ch\u1eef \u0111\u1ea7u \u201cCT\/<\/strong>\u201d l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a ch\u1ee9ng t\u1eeb
\n+ Hai k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch (v\u00ed d\u1ee5: 25 cho n\u0103m 2025, 26 cho n\u0103m 2026)
\n+ Ch\u1eef cu\u1ed1i l\u00e0 \u201cE<\/strong>\u201d th\u1ec3 hi\u1ec7n h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed
\n\u2192 V\u00ed d\u1ee5: K\u00fd hi\u1ec7u m\u1eabu n\u0103m 2025 l\u00e0 CT\/25E<\/strong>, n\u0103m 2026 l\u00e0 CT\/26E<\/strong>
\n– S\u1ed1 ch\u1ee9ng t\u1eeb l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 b\u1eb1ng ch\u1eef s\u1ed1 \u1ea2-r\u1eadp, t\u1ed1i \u0111a 7 ch\u1eef s\u1ed1, b\u1eaft \u0111\u1ea7u t\u1eeb 1 v\u00e0o ng\u00e0y 01\/01 ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12 h\u00e0ng n\u0103m.<\/p>\n<\/div><\/div>\n
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3. Quy t\u1eafc t\u1ef1 \u0111\u1ed9ng nh\u00e2n b\u1ea3n m\u1eabu ch\u1ee9ng t\u1eeb tr\u00ean ph\u1ea7n m\u1ec1m AMIS Thu\u1ebf TNCN<\/b><\/h3>\n
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\n– Tr\u01b0\u1eddng h\u1ee3p n\u0103m c\u0169 \u0111\u00e3 c\u00f3 m\u1eabu ch\u1ee9ng t\u1eeb \u0111ang ph\u00e1t h\u00e0nh<\/b>: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng nh\u00e2n b\u1ea3n m\u1eabu ch\u1ee9ng t\u1eeb sang n\u0103m m\u1edbi v\u1edbi k\u00fd hi\u1ec7u c\u1eadp nh\u1eadt theo n\u0103m (v\u00ed d\u1ee5: t\u1eeb CT\/25E sang CT\/26E), gi\u1eef nguy\u00ean c\u00e1c thi\u1ebft l\u1eadp.
\nV\u00ed d\u1ee5:<\/em> N\u0103m 2025 s\u1eed d\u1ee5ng m\u1eabu CT\/25E, sang n\u0103m 2026 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u1ea1o m\u1eabu CT\/26E.
\n– Tr\u01b0\u1eddng h\u1ee3p n\u0103m c\u0169 kh\u00f4ng c\u00f3 m\u1eabu ch\u1ee9ng t\u1eeb \u0111ang ph\u00e1t h\u00e0nh<\/b>: Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n th\u00eam m\u1edbi m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb cho n\u0103m hi\u1ec7n t\u1ea1i. Xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.
\nL\u01b0u \u00fd:<\/b> M\u1eabu ch\u1ee9ng t\u1eeb ph\u1ea3i theo k\u00fd hi\u1ec7u n\u0103m hi\u1ec7n t\u1ea1i. V\u00ed d\u1ee5: n\u0103m 2026 ph\u1ea3i d\u00f9ng m\u1eabu CT\/26E. Ph\u1ea7n m\u1ec1m ch\u1ec9 cho ph\u00e9p l\u1eadp ch\u1ee9ng t\u1eeb theo m\u1eabu n\u0103m m\u1edbi, kh\u00f4ng h\u1ed7 tr\u1ee3 m\u1eabu n\u0103m c\u0169. <\/div><\/div>\n
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4. Ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m AMIS Thu\u1ebf TNCN<\/b><\/h3>\n
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\n\n\n\n
\n<\/div><\/div>\n
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4.1 Chuy\u1ec3n tr\u1ea1ng th\u00e1i m\u1eabu ch\u1ee9ng t\u1eeb sang '\u0110ang s\u1eed d\u1ee5ng'<\/b><\/h4>\n
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\n– V\u00e0o ph\u00e2n h\u1ec7 Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb<\/strong> \\ M\u1eabu ch\u1ee9ng t\u1eeb<\/strong>
\n– T\u00ecm d\u00f2ng m\u1eabu Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/strong>
\n– Chuy\u1ec3n tr\u1ea1ng th\u00e1i t\u1eeb Ch\u01b0a s\u1eed d\u1ee5ng<\/strong> sang S\u1eed d\u1ee5ng<\/strong>
\n $\"\"$ <\/div><\/div>\n
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4.2 Th\u00eam m\u1edbi ho\u1eb7c nh\u00e2n b\u1ea3n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/b><\/h4>\n
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\nC\u00e1ch 1:<\/strong> Th\u00eam m\u1edbi ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf. Xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>
\nC\u00e1ch 2:<\/strong> Nh\u00e2n b\u1ea3n ch\u1ee9ng t\u1eeb. Xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n
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4.3 Ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb<\/b><\/h4>\n
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\n $\"\"$
\nL\u01b0u \u00fd:<\/b> Tr\u01b0\u1eddng h\u1ee3p n\u0103m c\u0169 ch\u01b0a ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, \u0111\u01b0\u1ee3c ph\u00e9p c\u1ea5p b\u00f9 theo m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u c\u1ee7a n\u0103m m\u1edbi \u0111ang ph\u00e1t h\u00e0nh.<\/p>\n<\/div><\/div>\n
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4.4 C\u1eadp nh\u1eadt ch\u1ee9ng t\u1eeb n\u0103m c\u0169 theo m\u1eabu n\u0103m m\u1edbi<\/b><\/h4>\n
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\nC\u00e1ch 1:<\/strong> Click \u0111\u00fap v\u00e0o ch\u1ee9ng t\u1eeb ho\u1eb7c nh\u1ea5n C\u1eadp nh\u1eadt<\/strong> \u0111\u1ec3 h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt theo m\u1eabu ch\u1ee9ng t\u1eeb \u0111ang ph\u00e1t h\u00e0nh c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i.
\n $\"\"$
\nC\u00e1ch 2:<\/strong> T\u1ea1i danh s\u00e1ch ch\u1ee9ng t\u1eeb, nh\u1ea5n Ch\u1ec9nh s\u1eeda<\/strong> \u0111\u1ec3 c\u1eadp nh\u1eadt th\u00f4ng tin c\u1ea7n thi\u1ebft. H\u1ec7 th\u1ed1ng s\u1ebd \u0111\u1ed3ng b\u1ed9 theo m\u1eabu ch\u1ee9ng t\u1eeb n\u0103m m\u1edbi.
\n $\"\"$
\n– Nh\u1ea5n L\u01b0u v\u00e0 Ph\u00e1t h\u00e0nh<\/strong>
\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-17470","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17470","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=17470"}],"version-history":[{"count":6,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17470\/revisions"}],"predecessor-version":[{"id":24593,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17470\/revisions\/24593"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=17470"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=17470"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=17470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}