{"id":19105,"date":"2025-04-17T10:17:40","date_gmt":"2025-04-17T03:17:40","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=19105"},"modified":"2026-04-22T09:58:18","modified_gmt":"2026-04-22T02:58:18","slug":"huong-dan-lap-to-khai-quyet-toan-thue-tncn-2025-tren-etax-mobile","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/huong-dan-lap-to-khai-quyet-toan-thue-tncn-2025-tren-etax-mobile\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN 2025 tr\u00ean eTax Mobile"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025 tr\u00ean \u1ee9ng d\u1ee5ng eTax Mobile.<\/p>\n<p><b>N\u1ed9i dung:<\/b><\/p>\n<p>&#8211; C\u00e1c b\u01b0\u1edbc l\u1eadp t\u1edd khai tr\u00ean eTax Mobile<\/p>\n<p>&#8211; Quy \u0111\u1ecbnh v\u1ec1 n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.1 L\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN 2025 tr\u00ean eTax Mobile<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n\u0110\u1ec3 th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean eTax Mobile, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau \u0111\u00e2y:<\/p>\n<p><b>B\u01b0\u1edbc 1: \u0110\u0103ng nh\u1eadp.<\/b><\/p>\n<p>Hi\u1ec7n nay, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u0103ng nh\u1eadp b\u1eb1ng 2 c\u00e1ch:<\/p>\n<ul>\n<li>\u0110\u0103ng nh\u1eadp b\u1eb1ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 m\u1eadt kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p.<\/li>\n<li>\u0110\u0103ng nh\u1eadp b\u1eb1ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/cdn.thuvienphapluat.vn\/uploads\/tintuc\/2025\/03\/31\/buoc%201.jpg\" alt=\"\" \/><\/p>\n<p><b>B\u01b0\u1edbc 2: Ch\u1ecdn H\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/b><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/cdn.thuvienphapluat.vn\/uploads\/tintuc\/2025\/03\/31\/buoc%202.jpg\" alt=\"\" \/><\/p>\n<p><b>B\u01b0\u1edbc 3: Ch\u1ecdn H\u1ed7 tr\u1ee3 l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n.<\/b><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/cdn.thuvienphapluat.vn\/uploads\/tintuc\/2025\/03\/31\/buoc%203.jpg\" alt=\"\" \/><\/p>\n<p><b>B\u01b0\u1edbc 4: L\u1ef1a ch\u1ecdn n\u0103m quy\u1ebft to\u00e1n thu\u1ebf, Nh\u1ea5n Tra c\u1ee9u.<\/b><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/cdn.thuvienphapluat.vn\/uploads\/tintuc\/2025\/03\/31\/buoc%204.jpg\" alt=\"\" \/><\/p>\n<p><b>B\u01b0\u1edbc 5: Ki\u1ec3m tra d\u1eef li\u1ec7u, ch\u1ecdn T\u1ea1o t\u1edd khai 02\/QTT-TNCN g\u1ee3i \u00fd<\/b><\/p>\n<p>H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt c\u00e1c d\u1eef li\u1ec7u c\u1ea7n thi\u1ebft. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ki\u1ec3m tra kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u, b\u1ea5m ch\u1ecdn T\u1ea1o t\u1edd khai 02\/QTT-TNCN g\u1ee3i \u00fd.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/cdn.thuvienphapluat.vn\/uploads\/tintuc\/2025\/03\/31\/buoc%205.jpg\" alt=\"\" \/><\/p>\n<p><b>B\u01b0\u1edbc 6: Ki\u1ec3m tra th\u00f4ng tin t\u1edd khai, nh\u1ea5n Ti\u1ebfp t\u1ee5c<\/b><\/p>\n<p>H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb th\u00f4ng tin v\u1ec1 lo\u1ea1i t\u1edd khai, n\u0103m k\u00ea khai, tr\u01b0\u1eddng h\u1ee3p quy\u1ebft to\u00e1n. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ki\u1ec3m tra th\u00f4ng tin, B\u1ea5m Ti\u1ebfp t\u1ee5c.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/cdn.thuvienphapluat.vn\/uploads\/tintuc\/2025\/03\/31\/buoc%206.jpg\" alt=\"\" \/><\/p>\n<p><b>B\u01b0\u1edbc 7: Khai b\u00e1o n\u01a1i l\u00e0m vi\u1ec7c t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n<\/b><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf TNCN, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp, Ch\u1ecdn C\u00f3, \u0111i\u1ec1n m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c t\u1ea1i \u00f4 b\u00ean d\u01b0\u1edbi, ch\u1ecdn Ti\u1ebfp t\u1ee5c.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/cdn.thuvienphapluat.vn\/uploads\/tintuc\/2025\/03\/31\/buoc%207.1.jpg\" alt=\"\" \/><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf TNCN, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp n\u00e0o, ch\u1ecdn <strong>Kh\u00f4ng<\/strong> v\u00e0 \u0111i\u1ec1n th\u00f4ng tin n\u01a1i c\u01b0 tr\u00fa, ch\u1ecdn <strong>Ti\u1ebfp t\u1ee5c.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/cdn.thuvienphapluat.vn\/uploads\/tintuc\/2025\/03\/31\/buoc%207.2.jpg\" alt=\"\" \/><\/p>\n<p><b>B\u01b0\u1edbc 8: Ki\u1ec3m tra th\u00f4ng tin c\u01a1 quan quy\u1ebft to\u00e1n<\/b><\/p>\n<p>M\u00e0n h\u00ecnh hi\u1ec7n ra c\u01a1 quan quy\u1ebft to\u00e1n v\u00e0 th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, Ch\u1ecdn Ti\u1ebfp t\u1ee5c.<img decoding=\"async\" src=\"https:\/\/cdn.thuvienphapluat.vn\/uploads\/tintuc\/2025\/03\/31\/buoc%208.jpg\" alt=\"\" \/><\/p>\n<p><b>B\u01b0\u1edbc 9: Ki\u1ec3m tra th\u00f4ng tin<\/b><\/p>\n<p>Ki\u1ec3m tra th\u00f4ng tin v\u00e0 t\u00edch v\u00e0o \u00f4 cam \u0111oan.<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec ki\u1ec3m tra d\u1eef li\u1ec7u ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i B\u1ea3ng k\u00ea 02-1\/BK-QTT-TNCN.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb s\u00f3t, Th\u00eam m\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ch\u1ecdn &#8220;Ti\u1ebfp t\u1ee5c&#8221;.<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/cdn.thuvienphapluat.vn\/uploads\/tintuc\/2025\/03\/31\/buoc%209.jpg\" alt=\"\" \/><\/p>\n<p><b>B\u01b0\u1edbc 10: Ki\u1ec3m tra t\u1edd khai v\u00e0 n\u1ed9p.<\/b><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/cdn.thuvienphapluat.vn\/uploads\/tintuc\/2025\/03\/31\/buoc%2010.jpg\" alt=\"\" \/><\/p>\n<p><b>B\u01b0\u1edbc 11: \u0110\u00ednh k\u00e8m ph\u1ee5 l\u1ee5c (ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb, h\u1ee3p \u0111\u1ed3ng, CCCD&#8230;)<\/b><\/p>\n<p>Ch\u1ecdn &#8220;Th\u00eam m\u1edbi ph\u1ee5 l\u1ee5c&#8221; \u0111\u1ec3 \u0111\u00ednh k\u00e8m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, h\u1ee3p \u0111\u1ed3ng, c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n, ch\u1ee9ng t\u1eeb kh\u00e1c&#8230;<\/p>\n<p><b>B\u01b0\u1edbc 12: Nh\u1eadp m\u00e3 OTP \u0111\u1ec3 ho\u00e0n th\u00e0nh n\u1ed9p t\u1edd khai<\/b><\/p>\n<p>Sau khi \u0111\u00ednh k\u00e8m ph\u1ee5 l\u1ee5c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ecdn Ti\u1ebfp t\u1ee5c, nh\u1eadp m\u00e3 OTP (\u0111\u01b0\u1ee3c g\u1eedi v\u1ec1 s\u1ed1 \u0111i\u1ec7n tho\u1ea1i \u0111\u00e3 \u0111\u0103ng k\u00fd) \u0111\u1ec3 ho\u00e0n th\u00e0nh n\u1ed9p t\u1edd khai.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.2 N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2025<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nN\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i Kho\u1ea3n 8 \u0110i\u1ec1u 11 <a 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>.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n khai v\u00e0 n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1ea1i trang web <a href=\"https:\/\/canhan.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\">https:\/\/canhan.gdt.gov.vn<\/a> th\u00ec h\u1ec7 th\u1ed1ng c\u00f3 ch\u1ee9c n\u0103ng h\u1ed7 tr\u1ee3 x\u00e1c \u0111\u1ecbnh c\u01a1 quan thu\u1ebf quy\u1ebft to\u00e1n d\u1ef1a tr\u00ean th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh trong n\u0103m do c\u00e1 nh\u00e2n k\u00ea khai.<\/p>\n<p><strong>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/p>\n<p>(1) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00f3.<\/p>\n<p>(2) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf:<\/p>\n<ul>\n<li>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 thu\u1ed9c di\u1ec7n t\u1ef1 khai thu\u1ebf trong n\u0103m th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf trong n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 8 \u0110i\u1ec1u 11 <a 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>. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i hai n\u01a1i tr\u1edf l\u00ean bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p v\u1eeba c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n khai tr\u1ef1c ti\u1ebfp, v\u1eeba c\u00f3 thu nh\u1eadp do t\u1ed5 ch\u1ee9c chi tr\u1ea3 \u0111\u00e3 kh\u1ea5u tr\u1eeb th\u00ec c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 ngu\u1ed3n thu nh\u1eadp l\u1edbn nh\u1ea5t trong n\u0103m. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngu\u1ed3n thu nh\u1eadp l\u1edbn nh\u1ea5t trong n\u0103m th\u00ec c\u00e1 nh\u00e2n t\u1ef1 l\u1ef1a ch\u1ecdn n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c chi tr\u1ea3 ho\u1eb7c n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/li>\n<li>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng thu\u1ed9c di\u1ec7n t\u1ed5 ch\u1ee9c chi tr\u1ea3 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n t\u1eeb hai n\u01a1i tr\u1edf l\u00ean th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:\n<ul>\n<li>C\u00e1 nh\u00e2n \u0111\u00e3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00f3.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng c\u00f3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng kh\u00f4ng t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n \u1edf b\u1ea5t c\u1ee9 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/li>\n<\/ul>\n<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng, ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp t\u1ea1i m\u1ed9t n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i \u0111\u00e3 kh\u1ea5u tr\u1eeb 10% th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa;<\/li>\n<li>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa trong n\u0103m c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i nh\u01b0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/li>\n<li>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng thu\u1ed9c di\u1ec7n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gi\u1ea3m thu\u1ebf do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ch\u00ednh l\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3m thu\u1ebf. C\u01a1 quan thu\u1ebf x\u1eed l\u00fd h\u1ed3 s\u01a1 gi\u1ea3m thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\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-19105","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19105","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=19105"}],"version-history":[{"count":5,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19105\/revisions"}],"predecessor-version":[{"id":24125,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19105\/revisions\/24125"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=19105"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=19105"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=19105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}