﻿


{"id":17669,"date":"2024-02-02T10:56:40","date_gmt":"2024-02-02T03:56:40","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=17669"},"modified":"2025-10-24T09:32:29","modified_gmt":"2025-10-24T02:32:29","slug":"doi-tuong-nao-phai-quyet-toan-thue-tncn-truc-tiep-tai-co-quan-thue","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/doi-tuong-nao-phai-quyet-toan-thue-tncn-truc-tiep-tai-co-quan-thue\/","title":{"rendered":"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf TNCN?"},"content":{"rendered":"<h4><strong>I. T\u1ed5ng quan<\/strong><\/h4>\n<p>T\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf TNCN thay, ph\u1ea3i t\u1ef1 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6, \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u00e0 C\u00f4ng v\u0103n 883\/TCT-DNNCN.<\/p>\n<h4><b>II. Quy \u0111\u1ecbnh<\/b><\/h4>\n<div>Theo \u0111i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 8\u00a0<span style=\"color: #3a57d5;\"><strong><a style=\"color: #3a57d5;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/a><\/strong><\/span>\u00a0v\u00e0\u00a0<span style=\"color: #3a57d5;\"><strong><a style=\"color: #3a57d5;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-883-TCT-DNNCN-2022-quyet-toan-thue-thu-nhap-ca-nhan-508286.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 883\/TCT DNNCN<\/a><\/strong><\/span>\u00a0c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN:<\/div>\n<ul>\n<li>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean m\u00e0 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n, n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n\/b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/li>\n<li>C\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean, nh\u01b0ng \u0111\u1ee7 183 ng\u00e0y trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t th\u00ec n\u0103m quy\u1ebft to\u00e1n \u0111\u1ea7u ti\u00ean l\u00e0 12 th\u00e1ng li\u00ean t\u1ee5c \u0111\u00f3.<\/li>\n<li>C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh. N\u1ebfu ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n, c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ho\u1eb7c t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n kh\u00e1c, \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y quy\u1ec1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 thu\u1ebf ph\u00e1t sinh. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c nh\u1eadn \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n th\u00ec ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a c\u00e1 nh\u00e2n.<\/li>\n<li>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, \u0111\u1ea1i s\u1ee9 qu\u00e1n, l\u00e3nh s\u1ef1 qu\u00e1n ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf trong n\u0103m, n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n\/ b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/li>\n<li>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ed3ng th\u1eddi thu\u1ed9c di\u1ec7n x\u00e9t gi\u1ea3m thu\u1ebf do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n m\u00e0 ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n ph\u1ea3i t\u1ef1 t\u1ed5ng h\u1ee3p thu nh\u1eadp, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p quy\u1ebft to\u00e1n \u0111\u00fang h\u1ea1n.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan T\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf TNCN thay, ph\u1ea3i t\u1ef1 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6, \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh&#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-17669","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17669","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=17669"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17669\/revisions"}],"predecessor-version":[{"id":21879,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17669\/revisions\/21879"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=17669"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=17669"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=17669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}