{"id":20265,"date":"2025-06-16T14:04:30","date_gmt":"2025-06-16T07:04:30","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=20265"},"modified":"2025-10-21T14:56:00","modified_gmt":"2025-10-21T07:56:00","slug":"co-duoc-lap-mot-chung-tu-de-dieu-chinh-cho-nhieu-chung-tu-da-lap-sai-khong","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/co-duoc-lap-mot-chung-tu-de-dieu-chinh-cho-nhieu-chung-tu-da-lap-sai-khong\/","title":{"rendered":"C\u00f3 \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai kh\u00f4ng?"},"content":{"rendered":"<h3><b>I. T\u1ed5ng quan<\/b><\/h3>\n<p>L\u00e0m r\u00f5 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh khi ph\u00e1t hi\u1ec7n nhi\u1ec1u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai cho c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n trong c\u00f9ng m\u1ed9t th\u00e1ng.<\/p>\n<h3><strong>II. H\u01b0\u1edbng d\u1eabn<\/strong><\/h3>\n<p>C\u0103n c\u1ee9 kho\u1ea3n 22, \u0110i\u1ec1u 1; kho\u1ea3n 13, \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 \u0111\u1ed1i chi\u1ebfu t\u00ecnh h\u00ecnh c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb: Trong 01 th\u00e1ng, \u0111\u01a1n v\u1ecb th\u01b0\u1eddng ch\u1ec9 c\u1ea5p t\u1ed1i \u0111a 01 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho 01 c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp n\u00ean s\u1ebd kh\u00f4ng c\u00f3 tr\u01b0\u1eddng h\u1ee3p l\u1eadp 01 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai trong c\u00f9ng 01 th\u00e1ng c\u1ee7a c\u00f9ng 01 c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp.<\/p>\n<ul>\n<li>N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t, \u0111\u01a1n v\u1ecb c\u1ea7n x\u1eed l\u00fd t\u1eebng ch\u1ee9ng t\u1eeb sai theo \u0111\u00fang quy \u0111\u1ecbnh, kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p nhi\u1ec1u ch\u1ee9ng t\u1eeb sai th\u00e0nh m\u1ed9t ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh. Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <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\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>\u0110\u1ea3m b\u1ea3o m\u1ed7i c\u00e1 nh\u00e2n ch\u1ec9 nh\u1eadn m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN trong m\u1ed9t th\u00e1ng.<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong>\u00a0Quy \u0111\u1ecbnh n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, kh\u00f4ng \u00e1p d\u1ee5ng cho c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb kh\u00e1c.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan L\u00e0m r\u00f5 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh khi ph\u00e1t hi\u1ec7n nhi\u1ec1u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai cho c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n trong c\u00f9ng m\u1ed9t th\u00e1ng. II. H\u01b0\u1edbng d\u1eabn C\u0103n c\u1ee9 kho\u1ea3n 22, \u0110i\u1ec1u 1; kho\u1ea3n 13, \u0110i\u1ec1u 1 Ngh\u1ecb&#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-20265","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20265","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=20265"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20265\/revisions"}],"predecessor-version":[{"id":21059,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20265\/revisions\/21059"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=20265"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=20265"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=20265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}