{"id":20235,"date":"2025-06-16T10:42:17","date_gmt":"2025-06-16T03:42:17","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=20235"},"modified":"2025-10-21T15:40:14","modified_gmt":"2025-10-21T08:40:14","slug":"chung-tu-khau-tru-thue-tncn-phat-sinh-truoc-thoi-diem-nghi-dinh-70-co-hieu-luc-01-06-2025-thi-xu-ly-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/chung-tu-khau-tru-thue-tncn-phat-sinh-truoc-thoi-diem-nghi-dinh-70-co-hieu-luc-01-06-2025-thi-xu-ly-nhu-the-nao\/","title":{"rendered":"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\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c (01\/06\/2025) th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<h6><strong>1. M\u1ee5c \u0111\u00edch<\/strong><\/h6>\n<p>L\u00e0m r\u00f5 quy \u0111\u1ecbnh 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 quy \u0111\u1ecbnh c\u0169 khi \u0111\u01a1n v\u1ecb \u0111\u00e3 chuy\u1ec3n sang s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP.<\/p>\n<h6><strong>2. Tr\u1ea3 l\u1eddi<\/strong><\/h6>\n<p>Theo kho\u1ea3n 2, \u0110i\u1ec1u 12, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC: Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP, n\u1ebfu ph\u00e1t hi\u1ec7n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 l\u1eadp theo c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y b\u1ecb sai th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 l\u1eadp sai.<\/p>\n<p>=&gt; \u0110\u01a1n v\u1ecb l\u1eadp ch\u1ee9ng t\u1eeb thay th\u1ebf cho ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u0169 \u0111\u00e3 l\u1eadp sai. Xem h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd sai s\u00f3t ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u0169 <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\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u1ee5c \u0111\u00edch L\u00e0m r\u00f5 quy \u0111\u1ecbnh 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 quy \u0111\u1ecbnh c\u0169 khi \u0111\u01a1n v\u1ecb \u0111\u00e3 chuy\u1ec3n sang s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. 2. Tr\u1ea3 l\u1eddi Theo kho\u1ea3n 2, \u0110i\u1ec1u 12, Th\u00f4ng t\u01b0&#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-20235","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20235","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=20235"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20235\/revisions"}],"predecessor-version":[{"id":21113,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20235\/revisions\/21113"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=20235"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=20235"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=20235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}