{"id":19511,"date":"2025-05-22T14:16:00","date_gmt":"2025-05-22T07:16:00","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=19511"},"modified":"2026-04-09T11:18:03","modified_gmt":"2026-04-09T04:18:03","slug":"mot-so-cau-hoi-thuong-gap-ve-nghi-dinh-70-2025-nd-cp","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/mot-so-cau-hoi-thuong-gap-ve-nghi-dinh-70-2025-nd-cp\/","title":{"rendered":"M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP"},"content":{"rendered":"

I. Quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/strong><\/span><\/h6>\n
1. C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ngay t\u1eeb ng\u00e0y 01\/06\/2025 kh\u00f4ng?<\/a><\/p>\n
2. \u0110\u01a1n v\u1ecb \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th\u00ec c\u00f3 tra c\u1ee9u \u0111\u01b0\u1ee3c t\u1edd khai \u0111\u0103ng k\u00fd v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed?<\/a><\/p>\n
3. 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?<\/a><\/p>\n
4. T\u1eeb ng\u00e0y 01\/06\/2025, \u0111\u01a1n v\u1ecb c\u00f2n t\u1ed3n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN gi\u1ea5y mua c\u1ee7a C\u01a1 quan thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng kh\u00f4ng?<\/a><\/p>\n
5. \u0110\u01a1n v\u1ecb c\u00f3 b\u1ecb x\u1eed ph\u1ea1t khi kh\u00f4ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/a><\/p>\n
6. \u0110\u01a1n v\u1ecb c\u00f3 b\u1ecb x\u1eed ph\u1ea1t khi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai nh\u01b0ng kh\u00f4ng x\u1eed l\u00fd sai s\u00f3t (th\u00f4ng b\u00e1o ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai, \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf) kh\u00f4ng?<\/a><\/p>\n
7. So s\u00e1nh c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/a><\/p>\n
8. Khi x\u1eed l\u00fd ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai, \u0111\u01a1n v\u1ecb c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n thay th\u1ebf, bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng?<\/a><\/p>\n
9. C\u00f3 \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t ch\u1ee9ng t\u1eeb \u0111\u1ec3 thay th\u1ebf cho nhi\u1ec1u ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai kh\u00f4ng?<\/a><\/p>\n
10. C\u00f3 \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai kh\u00f4ng?<\/a><\/p>\n
11. Ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai th\u00ec x\u1eed l\u00fd sai s\u00f3t nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/p>\n
12. T\u1edd khai \u0111\u0103ng k\u00fd\/thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T c\u00f3 l\u1ef1a ch\u1ecdn \u0111\u0103ng k\u00fd lo\u1ea1i h\u00f3a \u0111\u01a1n l\u00e0 “C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n” th\u00ec c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y c\u00f3 bao g\u1ed3m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN kh\u00f4ng?<\/a><\/p>\n
13. \u0110\u01a1n v\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n th\u00ec ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN giao cho c\u00e1 nh\u00e2n \u0111\u00f3 \u0111\u00fang kh\u00f4ng?<\/a><\/p>\n
14. \u0110\u1ec3 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, m\u1ed9t s\u1ed1 chi c\u1ee5c thu\u1ebf y\u00eau c\u1ea7u n\u1ed9p t\u1edd khai thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1eabu 01\/\u0110KT\u0110-H\u0110\u0110T c\u00f3 t\u00edch ch\u1ecdn th\u00eam Ch\u1ee9ng t\u1eeb kh\u00e1c qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n. V\u1eady c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3 n\u1ed9p t\u1edd khai theo y\u00eau c\u1ea7u n\u00e0y s\u1ebd ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o khi chuy\u1ec3n ti\u1ebfp s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP?<\/a><\/p>\n
15. \u0110\u01a1n v\u1ecb c\u00f3 ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp \u0111\u00e3 \u1ee7y quy\u1ec1n cho \u0111\u01a1n v\u1ecb quy\u1ebft to\u00e1n thu\u1ebf TNCN thay kh\u00f4ng?<\/a><\/p>\n
16. \u0110\u01a1n v\u1ecb c\u00f3 ph\u1ea3i h\u1ee7y ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN gi\u1ea5y mua c\u1ee7a C\u01a1 quan thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft kh\u00f4ng?<\/a><\/p>\n
17. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh 70 c\u00f3 hi\u1ec7u l\u1ef1c (01\/06\/2025) th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/p>\n
18. \u0110\u01a1n v\u1ecb kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp th\u00ec c\u00f3 \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN kh\u00f4ng?<\/a><\/p>\n
19. \u0110\u01a1n v\u1ecb ph\u00e1t hi\u1ec7n ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u0169 c\u00f3 sai s\u00f3t th\u00ec c\u00f3 \u0111\u01b0\u1ee3c h\u1ee7y ch\u1ee9ng t\u1eeb kh\u00f4ng?<\/a><\/p>\n
20. Quy \u0111\u1ecbnh v\u1ec1 l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/p>\n
II. C\u00e2u h\u1ecfi v\u1ec1 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m<\/strong><\/span><\/h6>\n1. Tra c\u1ee9u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u00ean trang c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/a><\/p>\n
2. Tra c\u1ee9u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u00ean trang website AMIS Thu\u1ebf TNCN<\/a><\/p>\n
3. C\u00f3 \u0111\u01b0\u1ee3c hu\u1ef7 ho\u1eb7c xo\u00e1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai kh\u00f4ng?<\/a><\/p>\n
4. Thi\u1ebft l\u1eadp m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 th\u00eam ho\u1eb7c \u1ea9n b\u1edbt ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/p>\n
5. G\u1eedi th\u00f4ng b\u00e1o gi\u1ea3i tr\u00ecnh n\u1ed9i dung sai s\u00f3t cho ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp khi kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/p>\n
6. G\u1eedi bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai \u0111\u1ebfn ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/p>\n
7. G\u1eedi bi\u00ean b\u1ea3n thay th\u1ebf ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai \u0111\u1ebfn ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/p>\n
8. M\u1eabu ch\u1ee9ng t\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 ph\u1ea3i k\u00fd s\u1ed1 \u0111\u1ec3 ph\u00e1t h\u00e0nh m\u1eabu kh\u00f4ng?<\/a><\/p>\n
9. C\u00e1ch t\u1ea3i l\u00ean t\u1ec7p bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf ch\u1ee9ng t\u1eeb l\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 theo d\u00f5i?<\/a><\/p>\n
10. Th\u1eddi gian tr\u1ea3 thu nh\u1eadp kh\u00f4ng li\u00ean t\u1ee5c th\u00ec \u0111i\u1ec1n th\u00f4ng tin th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/p>\n
11. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 \u0111\u01b0\u1ee3c C\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 t\u01b0\u01a1ng t\u1ef1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/a><\/p>\n
12. C\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0ng \u0111\u01a1n v\u1ecb ph\u00e1t hi\u1ec7n c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i n\u01a1i kh\u00e1c v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN th\u00ec khi c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec1n n\u1ed9i dung g\u00ec \u0111\u1ec3 nh\u1eadn bi\u1ebft?<\/a><\/p>\n
13. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 c\u1ea5p sai ch\u1ec9 ti\u00eau S\u1ed1 thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/p>\n
14. \u0110\u01a1n v\u1ecb c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN trong c\u00f9ng 1 n\u0103m \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/p>\n
15. \u0110\u01a1n v\u1ecb \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c C\u01a1 quan thu\u1ebf ph\u1ea3n h\u1ed3i kh\u00f4ng ti\u1ebfp nh\u1eadn do \u0111\u00e3 t\u1ed3n t\u1ea1i t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c C\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"
I. Quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP 1. C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ngay t\u1eeb ng\u00e0y 01\/06\/2025 kh\u00f4ng? 2. \u0110\u01a1n v\u1ecb \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th\u00ec c\u00f3 tra c\u1ee9u \u0111\u01b0\u1ee3c t\u1edd khai \u0111\u0103ng k\u00fd v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed…<\/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-19511","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19511","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=19511"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19511\/revisions"}],"predecessor-version":[{"id":23607,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19511\/revisions\/23607"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=19511"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=19511"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=19511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}