{"id":18375,"date":"2024-08-20T16:28:57","date_gmt":"2024-08-20T09:28:57","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=18375"},"modified":"2025-10-24T09:57:52","modified_gmt":"2025-10-24T02:57:52","slug":"huong-dan-don-vi-hoan-thue-cho-ca-nhan-uy-quyen-quyet-toan-thue-va-ca-nhan-tu-di-quyet-toan-hoan-thue-tncn","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/huong-dan-don-vi-hoan-thue-cho-ca-nhan-uy-quyen-quyet-toan-thue-va-ca-nhan-tu-di-quyet-toan-hoan-thue-tncn\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb ho\u00e0n thu\u1ebf cho c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00e1 nh\u00e2n t\u1ef1 \u0111i quy\u1ebft to\u00e1n ho\u00e0n thu\u1ebf TNCN"},"content":{"rendered":"<h4><strong>I. T\u1ed5ng quan<\/strong><\/h4>\n<p>B\u00e0i vi\u1ebft gi\u00fap Qu\u00fd kh\u00e1ch hi\u1ec3u r\u00f5 \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 v\u00e0 c\u00e1c c\u00e1ch th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) cho c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c quy\u1ebft to\u00e1n v\u00e0 c\u00e1 nh\u00e2n t\u1ef1 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh ho\u00e0n thu\u1ebf.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>\u0110i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN<\/li>\n<li>Quy tr\u00ecnh ho\u00e0n thu\u1ebf cho c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n<\/li>\n<li>H\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n ho\u00e0n thu\u1ebf (tr\u1ef1c ti\u1ebfp, tr\u1ef1c tuy\u1ebfn, eTax Mobile, t\u1ef1 \u0111\u1ed9ng)<\/li>\n<\/ul>\n<h4><strong>II. H\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb ho\u00e0n thu\u1ebf cho c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/h4>\n<h6><strong>1. \u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf TNCN<\/strong><\/h6>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<a title=\"\u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC\" href=\"http:\/\/vanban.chinhphu.vn\/portal\/page\/portal\/chinhphu\/hethongvanban?class_id=1&amp;_page=1&amp;mode=detail&amp;document_id=180852\" target=\"_blank\" rel=\"nofollow noopener\">\u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a>,\u00a0<strong>\u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN<\/strong>\u00a0bao g\u1ed3m:<\/p>\n<ul>\n<li>Nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf (MST) t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN.<\/li>\n<li>Nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp th\u00ec ho\u00e0n thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/li>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c di\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec ph\u1ea3i tr\u1ef1c ti\u1ebfp k\u00ea khai v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u00f3 th\u1ec3 n\u1ed9p b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 k\u1ebf ti\u1ebfp.<\/li>\n<\/ul>\n<p>&gt;&gt; C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN:<\/p>\n<ul>\n<li>S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n<li>C\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf.<\/li>\n<li>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n<\/ul>\n<h6><strong>2. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf TNCN<\/strong><\/h6>\n<p>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 (Theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx#dieu_42\" target=\"_blank\" rel=\"noopener\">\u0111i\u1ec1u 42 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a> ) nh\u01b0 sau:<\/p>\n<ul>\n<li>V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba (m\u1eabu s\u1ed1 01\/DNXLNT, quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 80\/2021\/TT-BTC). T\u1ea3i v\u1ec1 <a href=\"https:\/\/drive.google.com\/drive\/u\/1\/folders\/1PO1Q1i8QzDgUnWcB6Wqpj9WJ3Zuvy8Iw\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a>\n<ul>\n<li><em><strong>L\u01b0u \u00fd<\/strong>: AMIS Thu\u1ebf TNCN ch\u01b0a \u0111\u00e1p \u1ee9ng m\u1eabu bi\u1ec3u n\u00e0y, Anh\/Ch\u1ecb c\u00f3 th\u1ec3 l\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m HTKK sau \u0111\u00f3 xu\u1ea5t XML v\u00e0 n\u1ed9p qua MISA mTax ho\u1eb7c n\u1ed9p tr\u00ean trang thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/em><\/li>\n<\/ul>\n<\/li>\n<li>V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea1i l\u00fd thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd gi\u1eefa \u0111\u1ea1i l\u00fd thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/li>\n<li>B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf theo M\u1eabu 02 -1\/HT (\u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp). T\u1ea3i v\u1ec1 <a href=\"https:\/\/drive.google.com\/drive\/u\/1\/folders\/17CusoTkEz4mI1lgyU6tMLCTpTgdHpTnD\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<h6><strong>3. Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf TNCN\u00a0<\/strong><\/h6>\n<p>C\u0103n c\u1ee9 t\u1ea1i ti\u1ec3u m\u1ee5c 89 M\u1ee5c II Th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ban h\u00e0nh k\u00e8m theo\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Quyet-dinh-1462-QD-BTC-2022-cong-bo-thu-tuc-hanh-chinh-linh-vuc-Thue-Hai-quan-523437.aspx?anchor=muc_2\" target=\"_blank\" rel=\"noopener noreferrer\">Quy\u1ebft \u0111\u1ecbnh 1462\/Q\u0110-BTC n\u0103m 2022<\/a>\u00a0h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf TNCN v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n sau khi b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n m\u00e0 c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ebfu \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ho\u00e0n tr\u1ea3 th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf ho\u1eb7c h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh: c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed, vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ch\u1ea5p nh\u1eadn, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 (v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3 n\u1ebfu c\u00f3 k\u1ebft qu\u1ea3) th\u00f4ng qua h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<h6><strong>4. C\u00e1ch th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/strong><\/h6>\n<p>C\u00f3 c\u00e1c c\u00e1ch n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf sau:<\/p>\n<p><strong>C\u00e1ch 1:<\/strong> N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf.<\/p>\n<p><strong>C\u00e1ch 2:<\/strong> N\u1ed9p qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh.<\/p>\n<p><strong>C\u00e1ch 3:<\/strong> N\u1ed9p tr\u1ef1c tuy\u1ebfn qua h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed. \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c n\u00e0y, c\u1ea7n \u0111\u1ea3m b\u1ea3o \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u0103ng k\u00fd d\u1ecbch v\u1ee5 thu\u1ebf (bao g\u1ed3m \u0111\u0103ng k\u00fd d\u1ecbch v\u1ee5 T-VAN MISA v\u00e0 \u0111\u0103ng k\u00fd c\u00e1c lo\u1ea1i t\u1edd khai n\u1ed9p qua m\u1ea1ng), Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n k\u00fd n\u1ed9p t\u1edd khai 01\/\u0110NHT &#8211; Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (Tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n th\u00f4ng tin gi\u1ea5y \u0111\u1ec1 ngh\u1ecb <a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/tu-van-phap-luat\/52672\/huong-dan-de-nghi-hoan-thue-tncn-online\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>).<\/p>\n<h4><strong>III. H\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n ho\u00e0n thu\u1ebf TNCN<\/strong><\/h4>\n<h6><strong>C\u00e1ch 1: N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf\u00a0<\/strong><\/h6>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n mu\u1ed1n n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m:<\/p>\n<ul>\n<li dir=\"ltr\">\n<p dir=\"ltr\">T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu s\u1ed1 02\/QTT-TNCN.<\/p>\n<\/li>\n<li dir=\"ltr\">\n<p dir=\"ltr\">B\u1ea3ng k\u00ea 02-1BK-QTT-TNCN.<\/p>\n<\/li>\n<li dir=\"ltr\">\n<p dir=\"ltr\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (l\u00e0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf m\u00e0 doanh nghi\u1ec7p c\u1ea5p).<\/p>\n<\/li>\n<li dir=\"ltr\">\n<p dir=\"ltr\">B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng n\u1ebfu quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd Doanh nghi\u1ec7p gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n<\/li>\n<li dir=\"ltr\">\n<p dir=\"ltr\">S\u1ed5 h\u1ed9 kh\u1ea9u ho\u1eb7c s\u1ed5 t\u1ea1m tr\u00fa n\u1ebfu quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/p>\n<\/li>\n<\/ul>\n<p dir=\"ltr\">Ngo\u00e0i ra c\u00e1 nh\u00e2n c\u1ea7n mang theo ch\u1ee9ng minh nh\u00e2n d\u00e2n \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin.<\/p>\n<h6 id=\"cach-2-hoan-thue-tncn-tren-cong-thong-tin-tong-cuc-thue\" dir=\"ltr\"><strong>C\u00e1ch 2:\u00a0<span id=\"Cach_1_Hoan_thue_TNCN_tren_Cong_thong_tin_Tong_cuc_thue\">Ho\u00e0n thu\u1ebf TNCN tr\u00ean C\u1ed5ng th\u00f4ng tin T\u1ed5ng c\u1ee5c thu\u1ebf<\/span><\/strong><\/h6>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0Truy c\u1eadp v\u00e0o website\u00a0<strong>Thu\u1ebf Vi\u1ec7t Nam<\/strong>\u00a0v\u00e0 ch\u1ecdn m\u1ee5c \u201cC\u00e1 nh\u00e2n\u201d.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0L\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n \u0111\u0103ng nh\u1eadp v\u00e0 \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin theo y\u00eau c\u1ea7u.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Ch\u1ecdn \u201cQuy\u1ebft to\u00e1n thu\u1ebf\u201d &gt;&gt; Ch\u1ecdn \u201cK\u00ea khai tr\u1ef1c tuy\u1ebfn\u201d.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong>\u00a0Nh\u1eadp th\u00f4ng tin t\u1edd khai hi\u1ec3n th\u1ecb tr\u00ean h\u1ec7 th\u1ed1ng.<\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong>\u00a0N\u1ed9p t\u1edd khai.<\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong>\u00a0G\u1eedi h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00ednh k\u00e8m.<\/p>\n<h6 id=\"cach-3-hoan-thue-tncn-tren-etax-mobile\"><strong>C\u00e1ch 3:\u00a0<span id=\"Cach_2_Hoan_thue_TNCN_tren_eTax_Mobile\">Ho\u00e0n thu\u1ebf TNCN tr\u00ean eTax Mobile<\/span><\/strong><\/h6>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0M\u1edf \u1ee9ng d\u1ee5ng v\u00e0 \u0111\u0103ng nh\u1eadp t\u00e0i kho\u1ea3n eTax Mobile.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Ch\u1ecdn \u201c<strong>\u0110\u1ec1 ngh\u1ecb x\u1eed l\u00fd kho\u1ea3n n\u1ed9p th\u1eeba<\/strong>\u201c.<\/p>\n<p><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/wp-content\/uploads\/2022\/12\/2024-07-09_15-27-39.png\"><img decoding=\"async\" class=\"size-full wp-image-18309 aligncenter\" src=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/wp-content\/uploads\/2022\/12\/2024-07-09_15-27-39.png\" alt=\"\" width=\"391\" height=\"796\" \/><\/a><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0G\u1eedi \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/p>\n<p>Ch\u1ecdn\u00a0<strong>C\u1ee5c Thu\u1ebf v\u00e0 Chi c\u1ee5c Thu\u1ebf<\/strong>\u00a0(n\u1ebfu c\u00f3) v\u00e0 Ch\u1ecdn \u201c<strong>Ti\u1ebfp t\u1ee5c<\/strong>\u201c.<\/p>\n<p><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/wp-content\/uploads\/2022\/12\/2024-07-09_15-28-56.png\"><img decoding=\"async\" class=\"size-full wp-image-18311 aligncenter\" src=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/wp-content\/uploads\/2022\/12\/2024-07-09_15-28-56.png\" alt=\"\" width=\"400\" height=\"310\" \/><\/a><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong>\u00a0Nh\u1eadp c\u00e1c th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi l\u00e0m \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd kho\u1ea3n thu\u1ebf n\u1ed9p th\u1eeba &gt;&gt; Ch\u1ecdn \u201c<strong>Ti\u1ebfp t\u1ee5c<\/strong>\u201d.<\/p>\n<p><strong><em>L\u01b0u \u00fd:<\/em>\u00a0<\/strong>M\u1ee5c c\u00f3 d\u1ea5u * l\u00e0 ph\u1ea7n b\u1eaft bu\u1ed9c ph\u1ea3i \u0111i\u1ec1n.<\/p>\n<p><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/wp-content\/uploads\/2022\/12\/2024-07-09_15-30-18.png\"><img decoding=\"async\" class=\"size-full wp-image-18313 aligncenter\" src=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/wp-content\/uploads\/2022\/12\/2024-07-09_15-30-18.png\" alt=\"\" width=\"368\" height=\"701\" \/><\/a><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong>\u00a0Ki\u1ec3m tra l\u1ea1i th\u00f4ng tin s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba &gt;&gt; Ch\u1ecdn \u201c<strong>Ti\u1ebfp t\u1ee5c<\/strong>\u201c.<\/p>\n<p><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/wp-content\/uploads\/2022\/12\/2024-07-09_15-31-15.png\"><img decoding=\"async\" class=\"size-full wp-image-18315 aligncenter\" src=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/wp-content\/uploads\/2022\/12\/2024-07-09_15-31-15.png\" alt=\"\" width=\"391\" height=\"508\" \/><\/a><\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong>\u00a0Nh\u1eadp\u00a0<strong>s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p<\/strong>, s<strong>\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i n\u1ed9p \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba<\/strong>,\u00a0<strong>s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i n\u1ed9p sau b\u00f9 tr\u1eeb<\/strong>\u00a0c\u0169ng nh\u01b0 c\u00e1c th\u00f4ng tin b\u1eaft bu\u1ed9c &gt;&gt; Ch\u1ecdn \u201c<strong>Ti\u1ebfp t\u1ee5c<\/strong>\u201d.<\/p>\n<p><strong><em>L\u01b0u \u00fd:<\/em><\/strong>\u00a0M\u1ee5c c\u00f3 d\u1ea5u * l\u00e0 ph\u1ea7n b\u1eaft bu\u1ed9c ph\u1ea3i \u0111i\u1ec1n.<\/p>\n<p><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/wp-content\/uploads\/2022\/12\/2024-07-09_15-32-21.png\"><img decoding=\"async\" class=\"size-full wp-image-18317 aligncenter\" src=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/wp-content\/uploads\/2022\/12\/2024-07-09_15-32-21.png\" alt=\"\" width=\"381\" height=\"639\" \/><\/a><\/p>\n<p><strong>B\u01b0\u1edbc 7:<\/strong>\u00a0Ki\u1ec3m tra l\u1ea1i th\u00f4ng tin s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd kho\u1ea3n n\u1ed9p th\u1eeba &gt;&gt; Ch\u1ecdn \u201c<strong>Ti\u1ebfp t\u1ee5c<\/strong>\u201c.<\/p>\n<p><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/wp-content\/uploads\/2022\/12\/2024-07-09_15-33-19.png\"><img decoding=\"async\" class=\"size-full wp-image-18319 aligncenter\" src=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/wp-content\/uploads\/2022\/12\/2024-07-09_15-33-19.png\" alt=\"\" width=\"389\" height=\"569\" \/><\/a><\/p>\n<p><strong>B\u01b0\u1edbc 8:<\/strong>\u00a0\u0110\u1eb7t t\u00ean t\u00e0i li\u1ec7u \u0111\u00ednh k\u00e8m v\u00e0 ch\u1ecdn \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf &gt;&gt; Ch\u1ecdn \u201c<strong>Ti\u1ebfp t\u1ee5c<\/strong>\u201d.<\/p>\n<ul>\n<li><strong>Ch\u1ecdn t\u1edd khai:<\/strong>\u00a002\/QTT-TNCN \u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN(TT80\/2021).<\/li>\n<\/ul>\n<p><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/wp-content\/uploads\/2022\/12\/2024-07-09_15-35-06.png\"><img decoding=\"async\" class=\"size-full wp-image-18321 aligncenter\" src=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/wp-content\/uploads\/2022\/12\/2024-07-09_15-35-06.png\" alt=\"\" width=\"362\" height=\"287\" \/><\/a><\/p>\n<p><strong>B\u01b0\u1edbc 9:<\/strong>\u00a0Nh\u1eadp m\u00e3 OTP g\u1eedi v\u1ec1 s\u1ed1 \u0111i\u1ec7n tho\u1ea1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf &gt;&gt; Ch\u1ecdn \u201c<strong>Ho\u00e0n th\u00e0nh<\/strong>\u201c.<\/p>\n<p><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/wp-content\/uploads\/2022\/12\/2024-07-09_15-38-14.png\"><img decoding=\"async\" class=\"size-full wp-image-18323 aligncenter\" src=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/wp-content\/uploads\/2022\/12\/2024-07-09_15-38-14.png\" alt=\"\" width=\"371\" height=\"162\" \/><\/a><\/p>\n<h6><strong>C\u00e1ch 4: Ho\u00e0n thu\u1ebf TNCN t\u1ef1 \u0111\u1ed9ng<\/strong><\/h6>\n<p>T\u1ea1i C\u00f4ng v\u0103n 126\/DNL-THNV 2025 th\u00ec C\u1ee5c Thu\u1ebf doanh nghi\u1ec7p l\u1edbn \u0111\u00e3 h\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ef1 \u0111\u1ed9ng nh\u01b0 sau:<\/p>\n<p><strong><em>(1) C\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ef1 \u0111\u1ed9ng:\u00a0<\/em><\/strong>H\u1ed3 s\u01a1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c x\u1eed l\u00fd t\u1ef1 \u0111\u1ed9ng l\u00e0 h\u1ed3 s\u01a1 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<p>&#8211; T\u1ea1i th\u1eddi \u0111i\u1ec3m gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT), t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thay ti\u1ec1n thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb ho\u1eb7c t\u1ed5ng ti\u1ec1n thu\u1ebf TNCN NNT l\u00e0 c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p \u0111\u1ee7 v\u00e0o NSNN t\u1ea1i k\u1ef3 quy\u1ebft to\u00e1n NNT c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf;<\/p>\n<p>&#8211; H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN c\u00f3 ch\u1ec9 ti\u00eau \u201cT\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf&#8221; kh\u1edbp \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf theo c\u01a1 s\u1edf d\u1eef li\u1ec7u (CSDL) qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a ng\u00e0nh Thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 v\u00e0 c\u00f3 ch\u1ec9 ti\u00eau \u201cT\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3\u201d nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf theo CSDL qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a ng\u00e0nh Thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1;<\/p>\n<p>&#8211; Th\u00f4ng tin t\u00e0i kho\u1ea3n nh\u1eadn ti\u1ec1n ho\u00e0n tr\u1ea3 c\u1ee7a NNT \u0111\u01b0\u1ee3c x\u00e1c minh v\u00e0 li\u00ean k\u1ebft v\u1edbi CSDL qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a ng\u00e0nh Thu\u1ebf.<\/p>\n<p><strong><em>(2) T\u1ea1o T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ee3i \u00fd<\/em><\/strong><\/p>\n<p>Hi\u1ec7n nay, \u1ee9ng d\u1ee5ng Etax Mobile \u0111\u00e3 \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf n\u00e2ng c\u1ea5p, h\u1ed7 tr\u1ee3 NNT nhi\u1ec1u ti\u1ec7n \u00edch, trong \u0111\u00f3 c\u00f3 vi\u1ec7c t\u1ed5ng h\u1ee3p, t\u1ea1o t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ee3i \u00fd, x\u00e1c \u0111\u1ecbnh c\u01a1 quan thu\u1ebf n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u00e0 n\u1ed9p t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ee3i \u00fd t\u1eeb \u1ee9ng d\u1ee5ng MaxMobile, c\u1ee5 th\u1ec3:<\/p>\n<p>&#8211; T\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u k\u00ea khai c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u00e0 c\u1ee7a c\u00e1 nh\u00e2n, d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, d\u1eef li\u1ec7u t\u1ed5ng quan v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf, c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a NNT tr\u00ean to\u00e0n qu\u1ed1c, h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng CNTT c\u1ee7a ng\u00e0nh Thu\u1ebf t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai c\u1ee7a NNT v\u00e0 t\u1ea1o T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ee3i \u00fd \u0111\u1ed1i v\u1edbi NNT l\u00e0 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n<p>NNT l\u00e0 c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u1ee9ng d\u1ee5ng Etax Mobile, \u1ee9ng d\u1ee5ng Thu\u1ebf \u0111i\u1ec7n t\u1eeb d\u00e0nh cho c\u00e1 nh\u00e2n c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra th\u00f4ng tin tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ee3i \u00fd do h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng CNTT c\u1ee7a ng\u00e0nh Thu\u1ebf t\u1ef1 \u0111\u1ed9ng t\u1ea1o l\u1eadp.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u1ed3ng \u00fd v\u1edbi th\u00f4ng tin \u0111\u01b0\u1ee3c g\u1ee3i \u00fd tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ee3i \u00fd, NNT x\u00e1c nh\u1eadn v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh tr\u00ean \u1ee9ng d\u1ee5ng.<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p NNT kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi th\u00f4ng tin \u0111\u01b0\u1ee3c g\u1ee3i \u00fd tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ee3i \u00fd, NNT s\u1eeda l\u1ea1i th\u00f4ng tin t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng, b\u1ed5 sung l\u00fd do ch\u00eanh l\u1ec7ch v\u1edbi s\u1ed1 c\u01a1 quan thu\u1ebf g\u1ee3i \u00fd v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n k\u00e8m theo t\u00e0i li\u1ec7u ch\u1ee9ng minh theo quy \u0111\u1ecbnh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan B\u00e0i vi\u1ebft gi\u00fap Qu\u00fd kh\u00e1ch hi\u1ec3u r\u00f5 \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 v\u00e0 c\u00e1c c\u00e1ch th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) cho c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c quy\u1ebft to\u00e1n v\u00e0 c\u00e1 nh\u00e2n t\u1ef1 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n, \u0111\u1ea3m b\u1ea3o tu\u00e2n&#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-18375","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/18375","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=18375"}],"version-history":[{"count":5,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/18375\/revisions"}],"predecessor-version":[{"id":21889,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/18375\/revisions\/21889"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=18375"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=18375"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=18375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}