{"id":20221,"date":"2025-06-16T10:26:38","date_gmt":"2025-06-16T03:26:38","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=20221"},"modified":"2025-10-24T15:43:46","modified_gmt":"2025-10-24T08:43:46","slug":"don-vi-co-phai-cap-chung-tu-khau-tru-thue-tncn-cho-ca-nhan-nhan-thu-nhap-da-uy-quyen-cho-don-vi-quyet-toan-thue-tncn-thay-khong","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/don-vi-co-phai-cap-chung-tu-khau-tru-thue-tncn-cho-ca-nhan-nhan-thu-nhap-da-uy-quyen-cho-don-vi-quyet-toan-thue-tncn-thay-khong\/","title":{"rendered":"\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?"},"content":{"rendered":"<h3><strong><span style=\"font-size: 14pt;\">I. T\u1ed5ng quan<\/span><br \/>\n<\/strong><\/h3>\n<p>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 ngh\u0129a v\u1ee5 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho c\u00e1 nh\u00e2n \u0111\u00e3 \u1ee7y quy\u1ec1n cho \u0111\u01a1n v\u1ecb quy\u1ebft to\u00e1n thu\u1ebf thay.<\/p>\n<h3><span style=\"font-size: 14pt;\"><strong>II. H\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/h3>\n<p>C\u0103n c\u1ee9 kho\u1ea3n 3, \u0110i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP: Tr\u01b0\u1eddng h\u1ee3p <strong>c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong>.<br \/>\n<strong>L\u01b0u \u00fd:<\/strong>\u00a0Ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh. N\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng \u1ee7y quy\u1ec1n, \u0111\u01a1n v\u1ecb v\u1eabn ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi c\u00f3 y\u00eau c\u1ea7u.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 ngh\u0129a v\u1ee5 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho c\u00e1 nh\u00e2n \u0111\u00e3 \u1ee7y quy\u1ec1n cho \u0111\u01a1n v\u1ecb quy\u1ebft to\u00e1n thu\u1ebf thay. II. H\u01b0\u1edbng d\u1eabn C\u0103n c\u1ee9 kho\u1ea3n 3, \u0110i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP: Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n&#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-20221","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20221","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=20221"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20221\/revisions"}],"predecessor-version":[{"id":21951,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20221\/revisions\/21951"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=20221"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=20221"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=20221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}