{"id":20075,"date":"2025-06-13T19:02:59","date_gmt":"2025-06-13T12:02:59","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=20075"},"modified":"2026-05-05T13:36:04","modified_gmt":"2026-05-05T06:36:04","slug":"don-vi-khau-tru-thue-tncn-cua-ca-nhan-thi-phai-lap-chung-tu-khau-tru-thue-tncn-giao-cho-ca-nhan-do-dung-khong","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/don-vi-khau-tru-thue-tncn-cua-ca-nhan-thi-phai-lap-chung-tu-khau-tru-thue-tncn-giao-cho-ca-nhan-do-dung-khong\/","title":{"rendered":"\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?"},"content":{"rendered":"<h3><span style=\"font-size: 14pt;\"><strong>1. T\u1ed5ng quan\u00a0<\/strong><\/span><\/h3>\n<p>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 vi\u1ec7c \u0111\u01a1n v\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp v\u00e0 giao ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho c\u00e1 nh\u00e2n hay kh\u00f4ng.<\/p>\n<h3><strong><span style=\"font-size: 14pt;\">2. H\u01b0\u1edbng d\u1eabn<\/span><\/strong><\/h3>\n<p>Theo kho\u1ea3n <strong>3<\/strong>, \u0110i\u1ec1u <strong>1<\/strong>, Ngh\u1ecb \u0111\u1ecbnh <strong>70\/2025\/N\u0110-CP<\/strong><\/p>\n<p>1. 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:<\/p>\n<ul>\n<li>\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.<\/li>\n<li>\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.<\/li>\n<\/ul>\n<p>2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec <strong>KH\u00d4NG<\/strong>\u00a0c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p><strong>L\u01b0u \u00fd : Ch\u1ec9 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho c\u00e1 nh\u00e2n kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan\u00a0 Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 vi\u1ec7c \u0111\u01a1n v\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp v\u00e0 giao ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho c\u00e1 nh\u00e2n hay kh\u00f4ng. 2. H\u01b0\u1edbng d\u1eabn Theo kho\u1ea3n 3, \u0110i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP 1. Khi kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp&#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-20075","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20075","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=20075"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20075\/revisions"}],"predecessor-version":[{"id":24471,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20075\/revisions\/24471"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=20075"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=20075"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=20075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}