{"id":20003,"date":"2025-06-13T14:51:47","date_gmt":"2025-06-13T07:51:47","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=20003"},"modified":"2026-02-03T10:53:57","modified_gmt":"2026-02-03T03:53:57","slug":"co-duoc-huy-hoac-xoa-chung-tu-khau-tru-thue-tncn-da-lap-sai-khong","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/co-duoc-huy-hoac-xoa-chung-tu-khau-tru-thue-tncn-da-lap-sai-khong\/","title":{"rendered":"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?"},"content":{"rendered":"<h3><span style=\"font-size: 14pt;\"><strong>I.T\u1ed5ng quan<\/strong><\/span><\/h3>\n<p>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 vi\u1ec7c x\u1eed l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai theo t\u1eebng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<br \/>\nC\u0103n c\u1ee9 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t : Theo kho\u1ea3n 4, \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 70\/2025-N\u0110-CP, t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p h\u1ee7y ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed \u0111\u00e3 c\u1ea5p ph\u00e1t h\u00e0nh.<\/p>\n<h3><strong><span style=\"font-size: 14pt;\">II. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/span><\/strong><\/h3>\n<h5><span style=\"font-size: 12pt;\"><strong>1. Ch\u1ee9ng t\u1eeb c\u0169 theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC (KH\u00d4NG C\u00d2N HI\u1ec6U L\u1ef0C)<\/strong><\/span><\/h5>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai ch\u01b0a ph\u00e1t h\u00e0nh: c\u00f3 th\u1ec3 <strong>Ch\u1ec9nh s\u1eeda\/X\u00f3a<\/strong>.<\/li>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb <strong>\u0111\u00e3 l\u1eadp sai<\/strong> v\u00e0 <strong>\u0111\u00e3 ph\u00e1t h\u00e0nh<\/strong> hi\u1ec7n t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u00e3 chuy\u1ec3n qua <strong>Ngh\u1ecb \u0111\u1ecbnh 70 <\/strong>: Kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p <strong>H\u1ee7y<\/strong> v\u00e0 s\u1ebd x\u1eed l\u00fd theo <strong>h\u00ecnh th\u1ee9c thay th\u1ebf<\/strong> t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh <strong style=\"font-size: 12pt;\">70\/2025\/N\u0110-CP<\/strong><br \/>\nXem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/huong-dan-xu-ly-chung-tu-khau-tru-thue-tncn-theo-quy-dinh-cu-nghi-dinh-123-2025-nd-cp-co-sai-sot\/\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<h5><span style=\"font-size: 12pt;\"><strong>2. Ch\u1ee9ng t\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/strong><\/span><\/h5>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai ch\u01b0a ph\u00e1t h\u00e0nh: c\u00f3 th\u1ec3 <strong>Ch\u1ec9nh s\u1eeda\/X\u00f3a<\/strong>.<br \/>\nAnh Ch\u1ecb v\u00e0o ph\u00e2n h\u1ec7 <strong>ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb<\/strong> -&gt; <strong>T\u00edch<\/strong> ch\u1ecdn ch\u1ee9ng t\u1eeb ch\u01b0a ph\u00e1t h\u00e0nh c\u1ea7n x\u00f3a -&gt; Nh\u1ea5p v\u00e0o m\u1ee5c <strong>3 ch\u1ea5m<\/strong> -&gt; Ch\u1ecdn <strong>X\u00f3a.<\/strong><img decoding=\"async\" class=\"alignnone size-full wp-image-22605\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/12\/Xoa-CT.jpg\" alt=\"\" width=\"1352\" height=\"552\" \/><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb <strong>\u0111\u00e3 l\u1eadp sai<\/strong> v\u00e0 <strong>\u0111\u00e3 ph\u00e1t h\u00e0nh<\/strong> (truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u t\u1edbi C\u01a1 quan thu\u1ebf): <strong>Kh\u00f4ng cho ph\u00e9p h\u1ee7y\/x\u00f3a<\/strong>.\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu ch\u1ee9ng t\u1eeb c\u00f3 tr\u1ea1ng th\u00e1i g\u1eedi C\u01a1 quan thu\u1ebf l\u00e0 <strong>Ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/strong>: c\u00f3 th\u1ec3 l\u1eadp <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/xu-ly-chung-tu-da-lap-sai-dieu-chinh-chung-tu-da-lap-sai-sai-ma-so-thue-so-dinh-danh-ca-nhan-so-tien\/\" target=\"_blank\" rel=\"noopener\">ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh<\/a> ho\u1eb7c <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/xu-ly-chung-tu-da-lap-sai-thay-the-chung-tu-da-lap-sai-sai-ma-so-thue-so-dinh-danh-ca-nhan-so-tien\/\" target=\"_blank\" rel=\"noopener\">ch\u1ee9ng t\u1eeb thay th\u1ebf<\/a>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><a href=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/06\/2025-06-13_14-45-39.png\"><img decoding=\"async\" class=\"size-full wp-image-20005 aligncenter\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/06\/2025-06-13_14-45-39.png\" alt=\"\" width=\"1431\" height=\"823\" \/><\/a><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu ch\u1ee9ng t\u1eeb c\u00f3 tr\u1ea1ng th\u00e1i g\u1eedi C\u01a1 quan thu\u1ebf l\u00e0 <strong>Ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p l\u1ec7<\/strong>: nh\u1ea5n v\u00e0o tr\u1ea1ng th\u00e1i G\u1eedi C\u01a1 quan thu\u1ebf \u0111\u1ec3 xem l\u00fd do sau \u0111\u00f3 nh\u00e2n b\u1ea3n \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb m\u1edbi. Xem h\u01b0\u1edbng d\u1eabn l\u1eadp ch\u1ee9ng t\u1eeb <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/lap-phat-hanh-va-theo-doi-trang-thai-gui-chung-tu-khau-tru-thue-tncn-den-co-quan-thue-nghi-dinh-70-2025-nd-cp\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><a href=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/06\/2025-06-13_14-48-48.png\"><img decoding=\"async\" class=\"alignnone size-full wp-image-20007\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/06\/2025-06-13_14-48-48.png\" alt=\"\" width=\"1399\" height=\"824\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>I.T\u1ed5ng quan Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 vi\u1ec7c x\u1eed l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai theo t\u1eebng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t : Theo kho\u1ea3n 4, \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 70\/2025-N\u0110-CP, t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng&#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-20003","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20003","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=20003"}],"version-history":[{"count":5,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20003\/revisions"}],"predecessor-version":[{"id":22785,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20003\/revisions\/22785"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=20003"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=20003"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=20003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}