{"id":20333,"date":"2025-06-16T15:59:06","date_gmt":"2025-06-16T08:59:06","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=20333"},"modified":"2026-08-10T16:13:53","modified_gmt":"2026-08-10T09:13:53","slug":"thoi-gian-tra-thu-nhap-khong-lien-tuc-thi-dien-thong-tin-thoi-diem-tra-thu-nhap-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/thoi-gian-tra-thu-nhap-khong-lien-tuc-thi-dien-thong-tin-thoi-diem-tra-thu-nhap-nhu-the-nao\/","title":{"rendered":"Th\u1eddi gian tr\u1ea3 thu nh\u1eadp kh\u00f4ng li\u00ean t\u1ee5c th\u00ec \u0111i\u1ec1n th\u00f4ng tin th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3><strong><span style=\"font-size: 14pt;\">1. T\u1ed5ng quan<\/span><\/strong><\/h3>\n<p>H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111i\u1ec1n th\u00f4ng tin th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u00f4ng li\u00ean t\u1ee5c trong n\u0103m v\u00e0 thu nh\u1eadp chi tr\u1ea3 qua n\u0103m kh\u00e1c.<\/p>\n<h3><strong><span style=\"font-size: 14pt;\">2. H\u01b0\u1edbng d\u1eabn<\/span><\/strong><\/h3>\n<p>Theo kho\u1ea3n 3, \u0110i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, vi\u1ec7c \u0111i\u1ec1n th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 s\u1ed1 l\u1ea7n c\u1ea5p ch\u1ee9ng t\u1eeb:<\/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 h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng: c\u00f3 th\u1ec3 c\u1ea5p ch\u1ee9ng t\u1eeb cho m\u1ed7i l\u1ea7n kh\u1ea5u tr\u1eeb ho\u1eb7c g\u1ed9p nhi\u1ec1u l\u1ea7n trong n\u0103m 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 3 th\u00e1ng tr\u1edf l\u00ean: ch\u1ec9 c\u1ea5p 1 ch\u1ee9ng t\u1eeb cho c\u1ea3 n\u0103m.<\/li>\n<\/ul>\n<p>V\u00ec v\u1eady, t\u00f9y theo 2 tr\u01b0\u1eddng h\u1ee3p tr\u00ean s\u1ebd c\u00f3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1n nh\u01b0 sau:<\/p>\n<h5><strong>Tr\u01b0\u1eddng h\u1ee3p 1: Ch\u1ec9 c\u1ea5p 1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho c\u1ea3 n\u0103m t\u00ednh thu\u1ebf<\/strong><\/h5>\n<ul>\n<li>T\u1eeb th\u00e1ng: l\u00e0 th\u00e1ng b\u1eaft \u0111\u1ea7u tr\u1ea3 thu nh\u1eadp c\u1ee7a n\u0103m t\u00ednh thu\u1ebf<\/li>\n<li>\u0110\u1ebfn th\u00e1ng: l\u00e0 th\u00e1ng k\u1ebft th\u00fac tr\u1ea3 thu nh\u1eadp n\u0103m t\u00ednh thu\u1ebf<\/li>\n<li>V\u00ed d\u1ee5: Tr\u1ea3 thu nh\u1eadp v\u00e0o c\u00e1c th\u00e1ng 1, 2, 3, 5, 11, 12 n\u0103m 2025 n\u1ebfu c\u1ea5p 1 ch\u1ee9ng t\u1eeb th\u00ec ghi t\u1eeb th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 12 c\u1ee7a n\u0103m 2025.<\/li>\n<\/ul>\n<h5><strong style=\"font-size: 18px;\">Tr\u01b0\u1eddng h\u1ee3p 2: C\u1ea5p nhi\u1ec1u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN trong n\u0103m t\u00ednh thu\u1ebf<\/strong><\/h5>\n<ul>\n<li>M\u1ed7i ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u1ea7n tr\u1ea3 thu nh\u1eadp<\/li>\n<li>V\u00ed d\u1ee5: Tr\u1ea3 thu nh\u1eadp v\u00e0o c\u00e1c th\u00e1ng 1, 2, 3, 5, 11, 12 c\u1ee7a n\u0103m 2025 c\u00f3 th\u1ec3 c\u1ea5p 3 ch\u1ee9ng t\u1eeb:\n<ul>\n<li>T\u1eeb th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 3 n\u0103m 2025<\/li>\n<li>T\u1eeb th\u00e1ng 5 \u0111\u1ebfn th\u00e1ng 5 n\u0103m 2025<\/li>\n<li>T\u1eeb th\u00e1ng 11 \u0111\u1ebfn th\u00e1ng 12 n\u0103m 2025<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span style=\"font-size: 14pt;\"><strong>3. L\u01b0u \u00fd\u00a0<\/strong><\/span><\/h3>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u1eadp theo <strong>n\u0103m t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh<\/strong>. Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu nh\u1eadp li\u00ean quan \u0111\u1ebfn nhi\u1ec1u n\u0103m t\u00ednh thu\u1ebf th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 l\u1eadp ch\u1ee9ng t\u1eeb ri\u00eang cho t\u1eebng n\u0103m t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh trong nhi\u1ec1u n\u0103m, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n <strong>t\u00e1ch ri\u00eang thu nh\u1eadp theo t\u1eebng n\u0103m t\u00ednh thu\u1ebf<\/strong> \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng, kh\u00f4ng g\u1ed9p thu nh\u1eadp c\u1ee7a nhi\u1ec1u n\u0103m v\u00e0o c\u00f9ng m\u1ed9t ch\u1ee9ng t\u1eeb.<\/li>\n<li><strong>Th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 thu nh\u1eadp<\/strong> tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, th\u00f4ng tin \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo <strong>th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111i\u1ec1n th\u00f4ng tin th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u00f4ng li\u00ean t\u1ee5c trong n\u0103m v\u00e0 thu nh\u1eadp chi tr\u1ea3 qua n\u0103m kh\u00e1c. 2. H\u01b0\u1edbng d\u1eabn Theo kho\u1ea3n 3, \u0110i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh&#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-20333","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20333","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=20333"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20333\/revisions"}],"predecessor-version":[{"id":26717,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20333\/revisions\/26717"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=20333"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=20333"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=20333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}