{"id":19449,"date":"2025-05-21T11:13:45","date_gmt":"2025-05-21T04:13:45","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=19449"},"modified":"2025-10-21T14:19:02","modified_gmt":"2025-10-21T07:19:02","slug":"thoi-diem-lap-chung-tu-khau-tru-thue-tncn-co-bat-buoc-phai-theo-thoi-diem-phat-sinh-thu-nhap-bi-khau-tru-thue-tncn-khong","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/thoi-diem-lap-chung-tu-khau-tru-thue-tncn-co-bat-buoc-phai-theo-thoi-diem-phat-sinh-thu-nhap-bi-khau-tru-thue-tncn-khong\/","title":{"rendered":"Th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i theo th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN kh\u00f4ng?"},"content":{"rendered":"<h5><strong>I. M\u1ee5c \u0111\u00edch<\/strong><\/h5>\n<p>L\u00e0m r\u00f5 quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, gi\u00fap t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<h5><strong>II. Tr\u1ea3 l\u1eddi<\/strong><\/h5>\n<p>Theo Ti\u1ec3u kho\u1ea3n a, Kho\u1ea3n 3, \u0110i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP: Khi kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, khi thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed giao cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf&#8230; \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n 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 th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho m\u1ed7i l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c c\u1ea5p m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho nhi\u1ec1u l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t n\u0103m t\u00ednh thu\u1ebf khi c\u00e1 nh\u00e2n y\u00eau c\u1ea7u. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ec9 c\u1ea5p cho c\u00e1 nh\u00e2n m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t n\u0103m t\u00ednh thu\u1ebf.<\/p>\n<p>=&gt; Th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN <strong>kh\u00f4ng b\u1eaft bu\u1ed9c<\/strong> ph\u1ea3i theo th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. M\u1ee5c \u0111\u00edch L\u00e0m r\u00f5 quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, gi\u00fap t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh. II. Tr\u1ea3 l\u1eddi Theo Ti\u1ec3u kho\u1ea3n a, Kho\u1ea3n 3, \u0110i\u1ec1u&#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-19449","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19449","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=19449"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19449\/revisions"}],"predecessor-version":[{"id":21029,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19449\/revisions\/21029"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=19449"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=19449"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=19449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}