{"id":19131,"date":"2025-04-24T15:59:22","date_gmt":"2025-04-24T08:59:22","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=19131"},"modified":"2026-04-21T17:05:58","modified_gmt":"2026-04-21T10:05:58","slug":"huong-dan-lap-to-khai-danh-sach-chi-tiet-so-tien-nop-thue-tncn-da-nop-thay","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/huong-dan-lap-to-khai-danh-sach-chi-tiet-so-tien-nop-thue-tncn-da-nop-thay\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai Danh s\u00e1ch chi ti\u1ebft s\u1ed1 ti\u1ec1n n\u1ed9p thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p thay"},"content":{"rendered":"

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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 l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai Danh s\u00e1ch chi ti\u1ebft s\u1ed1 ti\u1ec1n n\u1ed9p thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p thay cho t\u1eebng c\u00e1 nh\u00e2n \u0111\u1ecbnh k\u1ef3 tr\u00ean ph\u1ea7n m\u1ec1m AMIS Thu\u1ebf TNCN.<\/p>\n
N\u1ed9i dung:<\/b><\/p>\n
– L\u1eadp t\u1edd khai tr\u00ean ph\u1ea7n m\u1ec1m AMIS Thu\u1ebf TNCN
\n– N\u1ed9p t\u1edd khai theo hai tr\u01b0\u1eddng h\u1ee3p: c\u00f3 v\u00e0 kh\u00f4ng c\u00f3 gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf tr\u00ean C\u1ed5ng eTax
\n– Gi\u1ea3i \u0111\u00e1p c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00e1ch x\u1eed l\u00fd khi n\u1ed9p t\u1edd khai<\/p>\n
Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n<\/div><\/div>\n
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2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/b><\/h3>\n
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\n\n\n\n
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2.1 L\u1eadp t\u1edd khai Danh s\u00e1ch chi ti\u1ebft s\u1ed1 ti\u1ec1n n\u1ed9p thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p thay<\/b><\/h4>\n
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\nB\u01b0\u1edbc 1:<\/strong> T\u1ea1i Khai thu\u1ebf theo k\u1ef3<\/strong>\\T\u1edd khai<\/strong>, nh\u1ea5n L\u1eadp t\u1edd khai<\/strong>. $\"\"$ <\/a>
\nB\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn m\u1eabu t\u1edd khai “Danh s\u00e1ch chi ti\u1ebft s\u1ed1 ti\u1ec1n n\u1ed9p thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p thay<\/strong>” v\u00e0 khai b\u00e1o th\u00f4ng tin t\u1edd khai.
\n $\"\"$ <\/a><\/p>\n
\n
Th\u00f4ng tin chung:<\/strong><\/li>\n<\/ul>\n
– Ng\u00e0y l\u1eadp: B\u1eaft bu\u1ed9c nh\u1eadp theo \u0111\u1ecbnh d\u1ea1ng dd\/mm\/yyyy, ng\u00e0y l\u1eadp \u2264 ng\u00e0y hi\u1ec7n t\u1ea1i;
\n– L\u1ea7n g\u1eedi: B\u1eaft bu\u1ed9c nh\u1eadp d\u1ea1ng s\u1ed1 t\u1ef1 nhi\u00ean > 0.<\/p>\n
\n
Th\u00f4ng tin t\u1edd khai:<\/strong><\/li>\n<\/ul>\n
Ch\u1ee9ng t\u1eeb n\u1ed9p NSNN:<\/strong><\/p>\n
– S\u1ed1: B\u1eaft bu\u1ed9c nh\u1eadp s\u1ed1 ch\u1ee9ng t\u1eeb, \u0111\u1ecbnh d\u1ea1ng text;
\n– S\u1ed1 tham chi\u1ebfu: B\u1eaft bu\u1ed9c nh\u1eadp s\u1ed1 tham chi\u1ebfu, \u0111\u1ecbnh d\u1ea1ng text;
\n– Ng\u00e0y: B\u1eaft bu\u1ed9c nh\u1eadp ng\u00e0y, \u0111\u1ecbnh d\u1ea1ng dd\/mm\/yyyy v\u00e0 ng\u00e0y ph\u1ea3i \u2264 ng\u00e0y hi\u1ec7n t\u1ea1i.<\/p>\n
Ch\u1ee9ng t\u1eeb tham chi\u1ebfu:<\/strong><\/p>\n
– Lo\u1ea1i ch\u1ee9ng t\u1eeb: B\u1eaft bu\u1ed9c ch\u1ecdn lo\u1ea1i ch\u1ee9ng t\u1eeb tham chi\u1ebfu;
\n\u2022 N\u1ebfu ch\u1ecdn T\u1edd khai<\/strong>:
\n– S\u1ed1 t\u1edd khai: B\u1eaft bu\u1ed9c nh\u1eadp s\u1ed1 t\u1edd khai tham chi\u1ebfu;
\n– Lo\u1ea1i k\u1ef3: B\u1eaft bu\u1ed9c ch\u1ecdn lo\u1ea1i k\u1ef3 k\u00ea khai;
\n– K\u1ef3 thu\u1ebf: B\u1eaft bu\u1ed9c nh\u1eadp k\u1ef3 k\u00ea khai;
\n– T\u00edch ch\u1ecdn L\u1ea5y th\u00f4ng tin v\u00e3ng lai<\/strong> n\u1ebfu l\u1eadp t\u1edd khai cho c\u1ea3 c\u00e1 nh\u00e2n v\u00e3ng lai (ch\u1ec9 hi\u1ec3n th\u1ecb khi ch\u1ecdn lo\u1ea1i ch\u1ee9ng t\u1eeb l\u00e0 T\u1edd khai).
\n\u2022 N\u1ebfu ch\u1ecdn Quy\u1ebft \u0111\u1ecbnh<\/strong>:
\n– S\u1ed1 quy\u1ebft \u0111\u1ecbnh: B\u1eaft bu\u1ed9c nh\u1eadp;
\n– Ng\u00e0y quy\u1ebft \u0111\u1ecbnh: B\u1eaft bu\u1ed9c nh\u1eadp.
\n\u2022 N\u1ebfu ch\u1ecdn Th\u00f4ng b\u00e1o<\/strong>:
\n– S\u1ed1 th\u00f4ng b\u00e1o: B\u1eaft bu\u1ed9c nh\u1eadp;
\n– Ng\u00e0y th\u00f4ng b\u00e1o: B\u1eaft bu\u1ed9c nh\u1eadp.
\n\u2022 N\u1ebfu ch\u1ecdn H\u1ed3 s\u01a1<\/strong>:
\n– M\u00e3 \u0111\u1ecbnh danh h\u1ed3 s\u01a1 (ID): B\u1eaft bu\u1ed9c nh\u1eadp.
\n– B\u1ea3ng thu\u1ebf: Ch\u1ecdn b\u1ea3ng thu\u1ebf thu\u1ed9c k\u1ef3 k\u00ea khai.<\/p>\n
Ng\u01b0\u1eddi n\u1ed9p ti\u1ec1n:<\/strong> Nh\u1eadp h\u1ecd t\u00ean ng\u01b0\u1eddi n\u1ed9p ti\u1ec1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb.
\nHo\u00e0n th\u00e0nh k\u00ea khai, nh\u1ea5n L\u01b0u<\/strong>.
\n $\"\"$ <\/a>
\nThao t\u00e1c t\u1ea1i chi ti\u1ebft t\u1edd khai:<\/strong><\/p>\n
– Th\u00eam\/S\u1eeda\/X\u00f3a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.
\n $\"\"$ <\/a>
\n– Ch\u1ec9nh s\u1eeda v\u00e0 l\u01b0u th\u00f4ng tin ngay t\u1ea1i d\u00f2ng.
\n $\"\"$ <\/a>
\n– C\u1eadp nh\u1eadt l\u1ea1i m\u1edbi nh\u1ea5t t\u1edd khai theo b\u1ea3ng thu\u1ebf, th\u00f4ng tin \u0111\u01a1n v\u1ecb ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.
\n $\"\"$ <\/a>
\n– In t\u1edd khai.
\n $\"\"$ <\/a>
\n– Xu\u1ea5t kh\u1ea9u t\u1edd khai (Excel\/PDF).
\n $\"\"$ <\/a> <\/div><\/div>\n
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2.2 N\u1ed9p t\u1edd khai Danh s\u00e1ch chi ti\u1ebft s\u1ed1 ti\u1ec1n n\u1ed9p thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p thay<\/b><\/h4>\n
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\nL\u01b0u \u00fd:<\/strong> \u0110\u1ec3 n\u1ed9p \u0111\u01b0\u1ee3c t\u1edd khai, \u0111\u01a1n v\u1ecb c\u1ea7n \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed tr\u00ean trang web T\u1ed5ng c\u1ee5c thu\u1ebf ETAX: https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/<\/a>.
\nHi\u1ec7n t\u1ea1i, t\u1edd khai ch\u01b0a h\u1ed7 tr\u1ee3 n\u1ed9p qua d\u1ecbch v\u1ee5 TVAN, ch\u1ec9 h\u1ed7 tr\u1ee3 n\u1ed9p tr\u00ean trang T\u1ed5ng c\u1ee5c thu\u1ebf.
\nN\u1ebfu \u0111ang n\u1ed9p thu\u1ebf qua TVAN (MISA, VNPT, FPT…), vui l\u00f2ng ng\u1eebng s\u1eed d\u1ee5ng TVAN v\u00e0 chuy\u1ec3n sang \u0111\u0103ng k\u00fd d\u1ecbch v\u1ee5 thu\u1ebf v\u1edbi T\u1ed5ng c\u1ee5c thu\u1ebf ho\u1eb7c li\u00ean h\u1ec7 c\u00e1n b\u1ed9 thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn.<\/em> <\/div><\/div>\n
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2.2.1 Tr\u01b0\u1eddng h\u1ee3p 1: \u0110\u01a1n v\u1ecb kh\u00f4ng c\u00f3 gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf tr\u00ean C\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><\/h4>\n
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\nB\u01b0\u1edbc 1:<\/strong> K\u1ebft xu\u1ea5t t\u1edd khai XML tr\u00ean AMIS Thu\u1ebf TNCN.
\n $\"\"$ <\/a>
\nB\u01b0\u1edbc 2:<\/strong> \u0110\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng eTax, ch\u1ecdn ch\u1ee9c n\u0103ng \u201cN\u1ed9p thu\u1ebf\u201d<\/strong> \u2192 \u201cN\u1ed9p Danh s\u00e1ch chi ti\u1ebft thu\u1ebf TNCN XML\u201d<\/strong>.
\n $\"\"$ <\/a>
\nB\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n ch\u1ecdn t\u1ec7p b\u1ea3ng k\u00ea, ch\u1ecdn file XML \u0111\u00e3 k\u1ebft xu\u1ea5t t\u1eeb AMIS Thu\u1ebf TNCN.
\n $\"\"$ <\/a>
\nB\u01b0\u1edbc 4:<\/strong> Ch\u1ecdn k\u00fd \u0111i\u1ec7n t\u1eed, nh\u1eadp m\u00e3 PIN \u0111\u00fang v\u00e0 nh\u1ea5n \u201cCh\u1ea5p nh\u1eadn<\/strong>\u201d. H\u1ec7 th\u1ed1ng b\u00e1o k\u00fd \u0111i\u1ec7n t\u1eed th\u00e0nh c\u00f4ng.
\n $\"\"$ <\/a>
\nB\u01b0\u1edbc 5:<\/strong> Tra c\u1ee9u danh s\u00e1ch chi ti\u1ebft TNCN \u0111\u00e3 n\u1ed9p t\u1ea1i ch\u1ee9c n\u0103ng Tra c\u1ee9u danh s\u00e1ch chi ti\u1ebft thu\u1ebf TNCN<\/strong>.
\nNh\u1eadp tham s\u1ed1 tra c\u1ee9u \u2192 nh\u1ea5n Tra c\u1ee9u<\/strong>. H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb k\u1ebft qu\u1ea3.
\n $\"\"$ <\/a>
\n– Nh\u1ea5n v\u00e0o t\u00ean h\u1ed3 s\u01a1 \u0111\u1ec3 t\u1ea3i file XML v\u1ec1 m\u00e1y.
\n– Nh\u1ea5n \u2018Th\u00f4ng b\u00e1o\u2019 \u0111\u1ec3 xem v\u00e0 t\u1ea3i danh s\u00e1ch th\u00f4ng b\u00e1o.
\nC\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i t\u1edd khai tr\u00ean AMIS Thu\u1ebf TNCN \u0111\u1ec3 ti\u1ec7n theo d\u00f5i.
\n $\"\"$ <\/a> <\/div><\/div>\n
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2.2.2 Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u01a1n v\u1ecb c\u00f3 gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf tr\u00ean C\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><\/h4>\n
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\nB\u01b0\u1edbc 1:<\/strong> \u0110\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng eTax \u2192 ch\u1ecdn \u201cN\u1ed9p thu\u1ebf\u201d<\/strong> \u2192 \u201cTra c\u1ee9u gi\u1ea5y n\u1ed9p ti\u1ec1n\u201d<\/strong>.
\n $\"\"$ <\/a>
\nB\u01b0\u1edbc 2:<\/strong> H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00edch ch\u1ecdn \u2018N\u1ed9p t\u1ea1i C\u1ed5ng eTax c\u1ee7a TCT\u2019, c\u00f3 th\u1ec3 t\u00edch ch\u1ecdn l\u1ea1i \u2018N\u1ed9p t\u1ea1i c\u00e1c k\u00eanh kh\u00e1c\u2019.
\n– Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong> T\u00edch ch\u1ecdn \u2018N\u1ed9p t\u1ea1i C\u1ed5ng eTax c\u1ee7a TCT\u2019, nh\u1eadp tham s\u1ed1 tra c\u1ee9u \u2192 nh\u1ea5n \u2018Tra c\u1ee9u\u2019. H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb danh s\u00e1ch gi\u1ea5y n\u1ed9p ti\u1ec1n \u0111\u00e3 l\u1eadp tr\u00ean eTax.
\n $\"\"$ <\/a>
\n– Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong> T\u00edch ch\u1ecdn \u2018N\u1ed9p t\u1ea1i c\u00e1c k\u00eanh kh\u00e1c\u2019, nh\u1eadp tham s\u1ed1 tra c\u1ee9u \u2192 nh\u1ea5n \u2018Tra c\u1ee9u\u2019. H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb danh s\u00e1ch gi\u1ea5y n\u1ed9p ti\u1ec1n \u0111\u00e3 n\u1ed9p t\u1ea1i c\u00e1c k\u00eanh kh\u00e1c.
\n $\"\"$ <\/a>
\nB\u01b0\u1edbc 3:<\/strong> T\u1ea1i d\u00f2ng gi\u1ea5y n\u1ed9p ti\u1ec1n c\u00f3 tr\u1ea1ng th\u00e1i \u201cN\u1ed9p thu\u1ebf th\u00e0nh c\u00f4ng\u201d, nh\u1ea5n bi\u1ec3u t\u01b0\u1ee3ng \u2018\u2019 t\u1ea1i c\u1ed9t \u2018N\u1ed9p DS chi ti\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p thay cho t\u1eebng c\u00e1 nh\u00e2n\u2019. H\u1ec7 th\u1ed1ng ki\u1ec3m tra ti\u1ec3u m\u1ee5c 1001:
\n– N\u1ebfu kh\u00f4ng c\u00f3 \u2192 hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o: \u201cB\u1ea1n ph\u1ea3i ch\u1ecdn GNT c\u00f3 ti\u1ec3u m\u1ee5c 1001- Thu\u1ebf thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u201d.
\n– N\u1ebfu c\u00f3 \u2192 hi\u1ec3n th\u1ecb m\u00e0n h\u00ecnh n\u1ed9p XML.
\n $\"\"$ <\/a>
\nB\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n ch\u1ecdn t\u1ec7p b\u1ea3ng k\u00ea \u2192 ch\u1ecdn file XML \u0111\u00e3 k\u1ebft xu\u1ea5t t\u1eeb AMIS Thu\u1ebf TNCN.
\n $\"\"$ <\/a>
\nB\u01b0\u1edbc 5:<\/strong> Ch\u1ecdn k\u00fd \u0111i\u1ec7n t\u1eed \u2192 nh\u1eadp m\u00e3 PIN \u2192 nh\u1ea5n \u201cCh\u1ea5p nh\u1eadn<\/strong>\u201d. H\u1ec7 th\u1ed1ng b\u00e1o k\u00fd \u0111i\u1ec7n t\u1eed th\u00e0nh c\u00f4ng.
\n $\"\"$ <\/a>
\nB\u01b0\u1edbc 6:<\/strong> Tra c\u1ee9u danh s\u00e1ch chi ti\u1ebft TNCN \u0111\u00e3 n\u1ed9p t\u1ea1i:
\n– Tra c\u1ee9u gi\u1ea5y n\u1ed9p ti\u1ec1n:<\/strong> H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb danh s\u00e1ch chi ti\u1ebft thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p (\u0111\u00ednh k\u00e8m t\u1eebng gi\u1ea5y n\u1ed9p ti\u1ec1n).
\n $\"\"$ <\/a>
\n– Tra c\u1ee9u danh s\u00e1ch chi ti\u1ebft thu\u1ebf TNCN:<\/strong> Nh\u1eadp tham s\u1ed1 \u2192 nh\u1ea5n Tra c\u1ee9u.
\n $\"\"$ <\/a>
\n– Nh\u1ea5n v\u00e0o t\u00ean h\u1ed3 s\u01a1 \u0111\u1ec3 t\u1ea3i file XML.
\n– Nh\u1ea5n \u2018Th\u00f4ng b\u00e1o\u2019 \u0111\u1ec3 xem v\u00e0 t\u1ea3i danh s\u00e1ch th\u00f4ng b\u00e1o.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n
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3. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/b><\/h3>\n
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\nC\u00e2u h\u1ecfi 1: Tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng ph\u1ea3i n\u1ed9p “Danh s\u00e1ch chi ti\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p thay”?<\/strong>
\nTr\u1ea3 l\u1eddi:<\/strong> Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong> th\u00ec kh\u00f4ng c\u1ea7n<\/strong> l\u1eadp\/n\u1ed9p t\u1edd khai.<\/p>\n
C\u00e2u h\u1ecfi 2: C\u00f4ng v\u0103n 828\/TCT-KK, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n cung c\u1ea5p “DS chi ti\u1ebft s\u1ed1 ti\u1ec1n n\u1ed9p thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p thay” t\u1eeb th\u1eddi gian n\u00e0o? \u0110\u1ed1i v\u1edbi c\u00e1c k\u1ef3 n\u0103m 2024, doanh nghi\u1ec7p c\u00f3 ph\u1ea3i cung c\u1ea5p l\u1ea1i danh s\u00e1ch kh\u00f4ng?<\/strong>
\nTr\u1ea3 l\u1eddi:<\/strong> Doanh nghi\u1ec7p cung c\u1ea5p t\u1eeb k\u1ef3 th\u00e1ng 1\/2025, qu\u00fd I\/2025<\/strong> tr\u1edf \u0111i; kh\u00f4ng ph\u1ea3i<\/strong> cung c\u1ea5p l\u1ea1i c\u00e1c k\u1ef3 n\u0103m 2024.<\/p>\n
C\u00e2u h\u1ecfi 3: Danh s\u00e1ch n\u1ed9p thu\u1ebf n\u00e0y doanh nghi\u1ec7p cung c\u1ea5p theo t\u1eebng k\u1ef3 th\u00e1ng\/qu\u00fd hay theo k\u1ef3 quy\u1ebft to\u00e1n?<\/strong>
\nTr\u1ea3 l\u1eddi:<\/strong> Cung c\u1ea5p chi ti\u1ebft s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p cho t\u1eebng c\u00e1 nh\u00e2n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ch\u1ee9ng t\u1eeb n\u1ed9p NSNN c\u1ee7a t\u1eebng k\u1ef3 th\u00e1ng\/qu\u00fd\/n\u0103m<\/strong>.<\/p>\n
C\u00e2u h\u1ecfi 4: Doanh nghi\u1ec7p c\u00f3 chi tr\u1ea3 ph\u1ee5 c\u1ea5p HDTV cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, nh\u01b0ng h\u1ecd kh\u00f4ng c\u00f3 M\u00e3 s\u1ed1 thu\u1ebf TNCN th\u00ec k\u00ea khai th\u1ebf n\u00e0o?<\/strong>
\nTr\u1ea3 l\u1eddi:<\/strong> C\u0103n c\u1ee9 \u0110i\u1ec1u 30 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p MST khi ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi NSNN.<\/p>\n
C\u00e2u h\u1ecfi 5: Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf qua Kho b\u1ea1c, tr\u00ean Etax kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng \u201cN\u1ed9p thu\u1ebf\u201d th\u00ec tra c\u1ee9u ch\u1ee9ng t\u1eeb v\u00e0 n\u1ed9p \u201cDS chi ti\u1ebft s\u1ed1 ti\u1ec1n n\u1ed9p thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p thay\u201d nh\u01b0 th\u1ebf n\u00e0o?<\/strong>
\nTr\u1ea3 l\u1eddi:<\/strong> \u0110\u0103ng nh\u1eadp trang tra c\u1ee9u ch\u1ee9ng t\u1eeb (n\u1ebfu c\u00f3) v\u00e0 \u0111\u00ednh k\u00e8m t\u1edd khai t\u1ea1i ch\u1ee9c n\u0103ng n\u1ed9p NS. N\u1ebfu kh\u00f4ng tra c\u1ee9u \u0111\u01b0\u1ee3c, n\u1ed9p t\u1ea1i tab \u201cN\u1ed9p DS chi ti\u1ebft thu\u1ebf TNCN XML\u201d trong ch\u1ee9c n\u0103ng N\u1ed9p thu\u1ebf.<\/p>\n
C\u00e2u h\u1ecfi 6: Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 s\u1ed1 n\u1ed9p th\u1eeba theo quy\u1ebft to\u00e1n th\u00ec \u0111i\u1ec1n v\u00e0o \u201cDS chi ti\u1ebft s\u1ed1 ti\u1ec1n n\u1ed9p thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p thay\u201d nh\u01b0 th\u1ebf n\u00e0o?<\/strong>
\nTr\u1ea3 l\u1eddi:<\/strong> N\u1ebfu kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p NSNN (do b\u00f9 tr\u1eeb s\u1ed1 th\u1eeba), kh\u00f4ng ph\u1ea3i<\/strong> cung c\u1ea5p t\u1edd khai. N\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p NSNN, cung c\u1ea5p t\u1edd khai bao g\u1ed3m c\u1ea3 s\u1ed1 ph\u1ea3i n\u1ed9p k\u1ef3 tr\u01b0\u1edbc ch\u01b0a l\u1eadp.
\nV\u00ed d\u1ee5: Th\u00e1ng 2\/2025, c\u00f4ng ty n\u1ed9p 3 tri\u1ec7u \u0111\u1ed3ng, b\u00f9 tr\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng th\u1eeba k\u1ef3 tr\u01b0\u1edbc \u2192 cung c\u1ea5p t\u1edd khai cho c\u1ea3 s\u1ed1 ph\u1ea3i n\u1ed9p th\u00e1ng 1 v\u00e0 th\u00e1ng 2.
\n $\"\"$ <\/a>
\nGhi ch\u00fa:<\/strong>
\n1. T\u1ed5ng c\u1ed9t (5) = s\u1ed1 ti\u1ec1n tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf;
\n2. T\u1ed5ng c\u1ed9t (6) = s\u1ed1 \u0111\u00e3 b\u00f9 tr\u1eeb;
\n3. T\u1ed5ng (5)+(6) c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n = t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u00e1 nh\u00e2n \u0111\u00f3.
\n\u2192 S\u1ed1 b\u00f9 tr\u1eeb (c\u1ed9t 6) do t\u1ed5 ch\u1ee9c t\u1ef1 x\u00e1c \u0111\u1ecbnh, \u0111\u1ea3m b\u1ea3o \u0111\u00fang t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p cho t\u1eebng c\u00e1 nh\u00e2n.<\/p>\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-19131","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19131","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=19131"}],"version-history":[{"count":6,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19131\/revisions"}],"predecessor-version":[{"id":24031,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19131\/revisions\/24031"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=19131"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=19131"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=19131"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}