{"id":19901,"date":"2025-06-12T11:57:30","date_gmt":"2025-06-12T04:57:30","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=19901"},"modified":"2026-03-16T16:28:04","modified_gmt":"2026-03-16T09:28:04","slug":"huong-dan-dien-chung-tu-dieu-chinh-chung-tu-khau-tru-thue-tncn-da-lap-sai","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/huong-dan-dien-chung-tu-dieu-chinh-chung-tu-khau-tru-thue-tncn-da-lap-sai\/","title":{"rendered":"C\u00e1ch \u0111i\u1ec1n ch\u1ec9 ti\u00eau tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai"},"content":{"rendered":"

Chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n ch\u1ec9 ti\u00eau tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai<\/p>\n

$\"\"$ <\/p>\n

I. T\u1ed5ng quan\u00a0<\/span><\/strong><\/h3>\n
H\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh khi ph\u00e1t hi\u1ec7n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng sai th\u00f4ng tin.<\/span><\/p>\n
II. H\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/h3>\n
\n
Khi l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh, to\u00e0n b\u1ed9 th\u00f4ng tin t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp; th\u00f4ng tin c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng l\u1ea5y t\u1eeb ch\u1ee9ng t\u1eeb tham chi\u1ebfu (ch\u1ee9ng t\u1eeb l\u1eadp sai \u0111\u00e3 ch\u1ecdn \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh).<\/li>\n
Tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh, \u0111\u01a1n v\u1ecb b\u1ed5 sung th\u00eam th\u00f4ng tin:<\/li>\n<\/ol>\n
\n
L\u00fd do \u0111i\u1ec1u ch\u1ec9nh<\/strong>: nh\u1eadp l\u00fd do l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh (sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, s\u1ed1 ti\u1ec1n, hay c\u00e1c th\u00f4ng tin sai c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh).<\/li>\n
Th\u00f4ng tin sai <\/strong><\/li>\n<\/ul>\n
– Sai (M\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n):<\/strong> Nh\u1eadp th\u00f4ng tin c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o d\u00f2ng ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng. V\u00ed d\u1ee5: Sai t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf th\u00ec nh\u1eadp t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u00fang v\u00e0o ch\u1ec9 ti\u00eau “T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf”.<\/p>\n
– Sai (S\u1ed1 ti\u1ec1n):<\/strong> Nh\u1eadp th\u00f4ng tin c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 d\u00f2ng ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng. Tr\u01b0\u1eddng h\u1ee3p sai s\u1ed1 ti\u1ec1n.
\nV\u00ed d\u1ee5 sai gi\u00e1 tr\u1ecb T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf. <\/strong>C\u1ea7n \u0111i\u1ec1n s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch v\u00e0o ch\u1ec9 ti\u00eau T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong>. T\u0103ng ghi s\u1ed1 d\u01b0\u01a1ng, gi\u1ea3m ghi s\u1ed1 ti\u1ec1n \u00e2m.<\/strong><\/p>\n
L\u01b0u \u00fd :<\/strong><\/p>\n
\n
Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 \u00e1p d\u1ee5ng cho ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP <\/strong>\u0111\u00e3 ph\u00e1t h\u00e0nh v\u00e0 c\u00f3 tr\u1ea1ng th\u00e1i h\u1ee3p l\u1ec7.<\/li>\n
Khi \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh, \u0111\u01a1n v\u1ecb kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n l\u1ea1i c\u00e1c h\u00ecnh th\u1ee9c x\u1eed l\u00fd thay th\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o sai s\u00f3t \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n
Anh Ch\u1ecb c\u00f3 th\u1ec3 xem chi ti\u1ebft \u0111\u1ea9y \u0111\u1ee7 c\u00e1c b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111i\u1ec7n t\u1eed tr\u00ean ph\u1ea7n m\u1ec1m Amis thu\u1ebf t\u1ea1i \u0111\u00e2y.\u00a0<\/a><\/li>\n<\/ul>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n ch\u1ec9 ti\u00eau tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai I. T\u1ed5ng quan\u00a0 H\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh khi ph\u00e1t hi\u1ec7n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng sai…<\/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-19901","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19901","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=19901"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19901\/revisions"}],"predecessor-version":[{"id":23063,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19901\/revisions\/23063"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=19901"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=19901"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=19901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}