{"id":17470,"date":"2023-12-28T17:38:54","date_gmt":"2023-12-28T10:38:54","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=17470"},"modified":"2026-04-22T17:02:36","modified_gmt":"2026-04-22T10:02:36","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":"<h3><strong>I. T\u1ed5ng quan<\/strong><\/h3>\n<p>Gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, c\u00e1ch ph\u1ea7n m\u1ec1m AMIS Thu\u1ebf TNCN t\u1ef1 \u0111\u1ed9ng nh\u00e2n b\u1ea3n m\u1eabu khi sang n\u0103m m\u1edbi, c\u0169ng nh\u01b0 h\u01b0\u1edbng d\u1eabn ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb cho n\u0103m c\u0169 v\u00e0 n\u0103m m\u1edbi.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/li>\n<li>C\u00e1ch ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng nh\u00e2n b\u1ea3n m\u1eabu ch\u1ee9ng t\u1eeb khi chuy\u1ec3n sang n\u0103m m\u1edbi<\/li>\n<li>H\u01b0\u1edbng d\u1eabn ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho n\u0103m m\u1edbi<\/li>\n<li>C\u00e1ch ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho n\u0103m c\u0169 theo m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u c\u1ee7a n\u0103m m\u1edbi<\/li>\n<\/ul>\n<h3><strong>II. H\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng<\/strong><\/h3>\n<h4><span style=\"font-size: 12pt;\"><strong>1. Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong><\/span><\/h4>\n<p>Theo Th\u00f4ng t\u01b0 <strong>32\/2025\/TT-BTC<\/strong>\u00a0quy \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:<\/p>\n<ul>\n<li>K\u00ed hi\u1ec7u m\u1eabu\u00a0g\u1ed3m c\u00f3 07 k\u00fd t\u1ef1 l\u00e0 : <strong>03\/TNCN<\/strong><\/li>\n<li>K\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed g\u1ed3m 06 k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<br \/>\n+ Hai ch\u1eef \u0111\u1ea7u \u201c<strong>CT\/<\/strong>\u201d l\u00e0 ch\u1eef vi\u1ebft t\u1eaft c\u1ee7a ch\u1ee9ng t\u1eeb;<br \/>\n+ Hai k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai (02) ch\u1eef s\u1ed1 \u1ea2-r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo <strong>2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/strong>;<br \/>\n+ Ch\u1eef cu\u1ed1i l\u00e0 ch\u1eef \u201c<strong>E<\/strong>\u201d th\u1ec3 hi\u1ec7n h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb l\u00e0 \u0111i\u1ec7n t\u1eed. V\u00ed d\u1ee5: n\u0103m 2025 m\u1eabu ch\u1ee9ng t\u1eeb s\u1ebd c\u00f3 k\u00fd hi\u1ec7u <strong>CT\/25E, <\/strong>n\u0103m 2026 k\u00fd hi\u1ec7u m\u1eabu s\u1ebd l\u00e0<strong> CT\/26E.<\/strong><\/li>\n<li>S\u1ed1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed. S\u1ed1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ghi b\u1eb1ng ch\u1eef s\u1ed1 \u1ea2-r\u1eadp c\u00f3 t\u1ed1i \u0111a 7 ch\u1eef s\u1ed1 b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 01 th\u00e1ng 01 ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31 th\u00e1ng 12 h\u00e0ng n\u0103m.<\/li>\n<\/ul>\n<h4><span style=\"font-size: 12pt;\"><strong>2. 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<\/strong><\/span><\/h4>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong>Tr\u01b0\u1eddng h\u1ee3p n\u0103m c\u0169 \u0111\u00e3 t\u1ed3n t\u1ea1i m\u1eabu ch\u1ee9ng t\u1eeb \u0111ang ph\u00e1t h\u00e0nh<\/strong>, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng nh\u00e2n b\u1ea3n m\u1eabu ch\u1ee9ng t\u1eeb n\u0103m m\u1edbi, gi\u1eef nguy\u00ean c\u00e1c thi\u1ebft l\u1eadp tr\u00ean m\u1eabu c\u0169.<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em><span style=\"font-size: 12pt;\"><strong>V\u00ed d\u1ee5:<\/strong> N\u0103m 2025 k\u00fd hi\u1ec7u l\u00e0 CT\/25E th\u00ec sang n\u0103m 2026 ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng nh\u00e2n b\u1ea3n m\u1eabu ch\u1ee9ng t\u1eeb v\u00e0 k\u00fd hi\u1ec7u l\u00e0 CT\/26E.<\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong>Tr\u01b0\u1eddng h\u1ee3p n\u0103m c\u0169 kh\u00f4ng t\u1ed3n t\u1ea1i m\u1eabu ch\u1ee9ng t\u1eeb \u0111ang ph\u00e1t h\u00e0nh<\/strong>, Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n 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 <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/thiet-lap-mau-so-ky-hieu-chung-tu-khau-tru-thue\/\">t\u1ea1i \u0111\u00e2y.<\/a><\/span><\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd :<\/strong> M\u1eabu ch\u1ee9ng t\u1eeb n\u0103m n\u00e0o s\u1ebd l\u1ea5y theo k\u00fd hi\u1ec7u n\u0103m \u0111\u00f3. V\u00ed d\u1ee5 qua n\u0103m 2026 th\u00ec m\u1eabu s\u1ebd thay \u0111\u1ed5i qua CT\/26E. \u0110\u01a1n v\u1ecb ch\u1ec9 l\u1eadp \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb theo m\u1eabu m\u1edbi c\u1ee7a n\u0103m m\u1edbi, kh\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb theo m\u1eabu n\u0103m c\u0169.<\/p>\n<h4><strong><span style=\"font-size: 12pt;\">3. Ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m AMIS Thu\u1ebf TNCN<\/span><\/strong><\/h4>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 1: Chuy\u1ec3n tr\u1ea1ng th\u00e1i m\u1eabu ch\u1ee9ng t\u1eeb \u0111ang &#8220;Ch\u01b0a s\u1eed d\u1ee5ng&#8221; th\u00e0nh &#8220;\u0110ang s\u1eed d\u1ee5ng&#8221;<\/strong><\/span><\/p>\n<p>T\u1ea1i ph\u00e2n h\u1ec7 <strong>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb<\/strong> \\<strong>M\u1eabu ch\u1ee9ng t\u1eeb<\/strong>\\Tr\u00ean d\u00f2ng m\u1eabu<strong> Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/strong> Chuy\u1ec3n tr\u1ea1ng th\u00e1i m\u1eabu \u0111\u00e3 sinh t\u1eeb m\u1eabu n\u0103m c\u0169 qua tr\u1ea1ng th\u00e1i <strong>S\u1eed d\u1ee5ng<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-21929\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/10\/Mau.png\" alt=\"\" width=\"1338\" height=\"418\" \/><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2: Th\u00eam m\u1edbi\/Nh\u00e2n b\u1ea3n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong>C\u00e1ch 1:<\/strong> Th\u00eam m\u1edbi ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf. Xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/lap-phat-hanh-va-theo-doi-trang-thai-gui-chung-tu-khau-tru-thue-tncn-den-co-quan-thue-nghi-dinh-70-2025-nd-cp\/\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p style=\"padding-left: 40px;\"><strong>C\u00e1ch 2:<\/strong> Nh\u00e2n b\u1ea3n ch\u1ee9ng t\u1eeb. Xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/nhan-ban-chung-tu-khau-tru-khau-tru-thue-tncn\/\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 3: Ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb<\/strong><\/span><\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-21915 aligncenter\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/10\/1.jpg\" alt=\"\" width=\"1909\" height=\"900\" \/><\/p>\n<p><span style=\"color: #000000;\"><em><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p n\u0103m c\u0169 ch\u01b0a c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf (ch\u1ee9ng t\u1eeb trong n\u0103m c\u0169 ch\u01b0a ph\u00e1t h\u00e0nh) th\u00ec <strong>\u0111\u01b0\u1ee3c ph\u00e9p <\/strong>c\u1ea5p b\u00f9 ch\u1ee9ng t\u1eeb cho n\u0103m c\u0169 theo m\u1eabu s\u1ed1 k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb c\u1ee7a n\u0103m m\u1edbi \u0111ang ph\u00e1t h\u00e0nh, Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt\/ch\u1ec9nh s\u1eeda v\u00e0 ph\u00e1t h\u00e0nh theo m\u1eabu ch\u1ee9ng t\u1eeb c\u1ee7a n\u0103m m\u1edbi nh\u01b0 sau:<\/em><\/span><\/p>\n<p><strong>C\u00e1ch 1:<\/strong> Click \u0111\u00fap v\u00e0o ch\u1ee9ng t\u1eeb\/nh\u1ea5n <strong>C\u1eadp nh\u1eadt<\/strong> \u0111\u1ec3 c\u1eadp nh\u1eadt theo m\u1eabu ch\u1ee9ng t\u1eeb \u0111ang ph\u00e1t h\u00e0nh c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-21917\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/10\/2.jpg\" alt=\"\" width=\"1911\" height=\"900\" \/><\/p>\n<p><strong>C\u00e1ch 2:<\/strong> T\u1ea1i danh s\u00e1ch ch\u1ee9ng t\u1eeb, nh\u1ea5n <strong>Ch\u1ec9nh s\u1eeda <\/strong>n\u1ebfu c\u1ea7n c\u1eadp nh\u1eadt th\u00f4ng tin kh\u00e1c. Khi \u0111\u00f3 h\u1ec7 th\u1ed1ng s\u1ebd c\u1eadp nh\u1eadt theo m\u1eabu ch\u1ee9ng t\u1eeb \u0111ang ph\u00e1t h\u00e0nh c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-21921\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/10\/3.jpg\" alt=\"\" width=\"1913\" height=\"889\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Nh\u1ea5n <strong>L\u01b0u v\u00e0 Ph\u00e1t h\u00e0nh<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-21923\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/10\/4.jpg\" alt=\"\" width=\"1903\" height=\"900\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan Gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, c\u00e1ch ph\u1ea7n m\u1ec1m AMIS Thu\u1ebf TNCN t\u1ef1 \u0111\u1ed9ng nh\u00e2n b\u1ea3n m\u1eabu khi sang n\u0103m m\u1edbi, c\u0169ng nh\u01b0 h\u01b0\u1edbng d\u1eabn ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb cho n\u0103m c\u0169 v\u00e0 n\u0103m m\u1edbi. N\u1ed9i&#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-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":24191,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17470\/revisions\/24191"}],"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}]}}