{"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":"2026-08-14T15:30:15","modified_gmt":"2026-08-14T08:30:15","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":"<h3><strong>1. M\u1ee5c \u0111\u00edch<\/strong><\/h3>\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<h3><strong>2. Quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd<\/strong><\/h3>\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 class=\"isSelectedEnd\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p:<\/p>\n<ul data-spread=\"false\">\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong> Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb TNCN b\u1eb1ng gi\u1ea5y do c\u01a1 quan thu\u1ebf c\u1ea5p, \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y.<\/li>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong> Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb TNCN \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh c\u0169, tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u01a1n v\u1ecb chuy\u1ec3n sang \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP (t\u1eeb ng\u00e0y 01\/06\/2025).<\/li>\n<\/ul>\n<p><strong>C\u00e1ch x\u1eed l\u00fd: <\/strong>Khi ph\u00e1t hi\u1ec7n c\u00e1c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb TNCN c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean c\u00f3 sai s\u00f3t, b\u1ea5t k\u1ec3 sai th\u00f4ng tin g\u00ec, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n <strong>l\u1eadp ch\u1ee9ng t\u1eeb thay th\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/strong> \u0111\u1ec3 thay th\u1ebf cho ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai. \u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai theo quy \u0111\u1ecbnh c\u0169, <strong>ch\u1ec9 th\u1ef1c hi\u1ec7n x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c l\u1eadp ch\u1ee9ng t\u1eeb thay th\u1ebf; kh\u00f4ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng \u00e1n th\u00f4ng b\u00e1o sai s\u00f3t ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb<\/strong>.<\/p>\n<p>Tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn <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\/\">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. Quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd Theo kho\u1ea3n&#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":27013,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20235\/revisions\/27013"}],"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}]}}