{"id":19237,"date":"2025-05-19T13:57:39","date_gmt":"2025-05-19T06:57:39","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=19237"},"modified":"2026-03-09T08:19:19","modified_gmt":"2026-03-09T01:19:19","slug":"huong-dan-chuyen-tiep-su-dung-chung-tu-dien-tu-khau-tru-thue-tncn-nghi-dinh-70-2025-nd-cp","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/huong-dan-chuyen-tiep-su-dung-chung-tu-dien-tu-khau-tru-thue-tncn-nghi-dinh-70-2025-nd-cp\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn chuy\u1ec3n ti\u1ebfp s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP"},"content":{"rendered":"<p><strong>Xem video h\u01b0\u1edbng d\u1eabn<\/strong><\/p>\n<h3><div class=\"su-youtube su-u-responsive-media-yes\"><iframe width=\"600\" height=\"400\" src=\"https:\/\/www.youtube.com\/embed\/Y624U7c0YkQ?\" frameborder=\"0\" allowfullscreen allow=\"autoplay; encrypted-media; picture-in-picture\" title=\"\"><\/iframe><\/div>\n<span style=\"font-size: 14pt;\"><strong>I. T\u1ed5ng quan<\/strong><\/span><\/h3>\n<p>&#8220;Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/06\/2025. Theo \u0111\u00f3, t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u00e0 g\u1eedi d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb cho C\u01a1 quan thu\u1ebf&#8221;<br \/>\nB\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ebfp sang s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n<h3><strong><span style=\"font-size: 14pt;\">II. H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/span><\/strong><\/h3>\n<p><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd:<\/strong> H\u1ec7 th\u1ed1ng s\u1ebd tri\u1ec3n khai ch\u00ednh th\u1ee9c t\u1eeb ng\u00e0y 14\/06\/2025.<\/span><\/p>\n<h5><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 1: Ng\u1eebng ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u0169<\/strong><\/span><\/h5>\n<p>Ph\u1ea7n m\u1ec1m \u0111\u00e3 <strong>t\u1ef1 \u0111\u1ed9ng <\/strong>ng\u1eebng s\u1eed d\u1ee5ng m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u0169 v\u00e0 kh\u00f4ng cho ph\u00e9p ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u0169, B\u1ea1n <strong>kh\u00f4ng c\u1ea7n t\u1ef1 th\u1ef1c hi\u1ec7n<\/strong> b\u01b0\u1edbc n\u00e0y.<\/p>\n<h5><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2: \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/h5>\n<p>Tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 21, \u0110i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u1ea7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo m\u1eabu s\u1ed1 01\/\u0110KT\u0110-CT\u0110T v\u00e0 \u0111\u01b0\u1ee3c C\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn.<\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/dang-ky-su-dung-chung-tu-dien-tu-khau-tru-thue-tncn\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<h5><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 3: Thi\u1ebft l\u1eadp m\u1eabu ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/strong><\/span><\/h5>\n<p>Tr\u01b0\u1edbc khi l\u1eadp ch\u1ee9ng t\u1eeb, B\u1ea1n c\u1ea7n <strong>thi\u1ebft l\u1eadp<\/strong> m\u1eabu ch\u1ee9ng t\u1eeb v\u00e0 chuy\u1ec3n tr\u1ea1ng th\u00e1i sang <strong>s\u1eed d\u1ee5ng<\/strong>.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>N\u1ebfu \u0111\u01a1n v\u1ecb \u0111\u00e3 ph\u00e1t h\u00e0nh m\u1eabu ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u00e2ng c\u1ea5p th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng n\u00e2ng c\u1ea5p m\u1eabu ch\u1ee9ng t\u1eeb n\u00e0y l\u00ean m\u1eabu theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 32\/2025\/TT-BTC.<\/li>\n<li>N\u1ebfu \u0111\u01a1n v\u1ecb ch\u01b0a c\u00f3 m\u1eabu ch\u1ee9ng t\u1eeb \u0111ang ph\u00e1t h\u00e0nh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u00e2ng c\u1ea5p th\u00ec c\u1ea7n thi\u1ebft l\u1eadp m\u1eabu, ph\u1ea7n m\u1ec1m c\u00f3 s\u1eb5n m\u1eabu m\u1eb7c \u0111\u1ecbnh theo quy \u0111\u1ecbnh m\u1edbi.<\/li>\n<\/ul>\n<p>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\/#ii-thiet-lap-mau-chung-tu-theo-nghi-dinh-70-2025-nd-cp\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<h3><span style=\"font-size: 14pt;\"><strong>III. C\u00e1c l\u01b0u \u00fd trong qu\u00e1 tr\u00ecnh chuy\u1ec3n ti\u1ebfp sang Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/strong><\/span><\/h3>\n<ol>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f2n t\u1ed3n ch\u1ee9ng t\u1eeb gi\u1ea5y mua c\u1ee7a C\u01a1 quan thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc \u0111\u00f3 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb t\u1ef1 in, vui l\u00f2ng xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/luu-y-trong-qua-trinh-chuyen-tiep-sang-nghi-dinh-70\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba ch\u1ec9, th\u00f4ng tin c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 thay \u0111\u1ed5i, tr\u00ean ph\u1ea7n m\u1ec1m v\u1eabn l\u00e0 th\u00f4ng tin c\u0169, B\u1ea1n c\u1ea7n v\u00e0o m\u1ee5c <strong>thi\u1ebft l\u1eadp<\/strong> -&gt; <strong>th\u00f4ng tin \u0111\u01a1n v\u1ecb<\/strong> \u0111\u1ec3 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u01b0\u1edbc, vui l\u00f2ng xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/thiet-lap-thong-tin-don-vi\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Sau khi t\u1edd khai g\u1eedi thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o <strong>ch\u1ea5p nh\u1eadn<\/strong> v\u00e0 m\u1eabu \u0111\u00e3 thi\u1ebft l\u1eadp <\/span><span style=\"font-size: 12pt;\"><strong>m\u1eabu ch\u1ee9ng t\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, Th\u00f4ng t\u01b0 32\/2024\/TT-BTC<\/strong> Anh Ch\u1ecb<\/span><span style=\"font-weight: 400;\">\u00a0m\u1edbi c\u00f3 th\u1ec3 thao t\u00e1c l\u1eadp, ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb tr\u00ean ph\u1ea7n m\u1ec1m.<\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Xem video h\u01b0\u1edbng d\u1eabn I. T\u1ed5ng quan &#8220;Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/06\/2025. Theo \u0111\u00f3, t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf&#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-19237","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19237","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=19237"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19237\/revisions"}],"predecessor-version":[{"id":22967,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19237\/revisions\/22967"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=19237"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=19237"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=19237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}