{"id":20337,"date":"2025-06-16T16:01:33","date_gmt":"2025-06-16T09:01:33","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=20337"},"modified":"2025-10-24T16:44:26","modified_gmt":"2025-10-24T09:44:26","slug":"chung-tu-dien-tu-khau-tru-thue-tncn-theo-nghi-dinh-70-2025-nd-cp-co-duoc-co-quan-thue-cap-ma-tuong-tu-hoa-don-dien-tu-khong","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/chung-tu-dien-tu-khau-tru-thue-tncn-theo-nghi-dinh-70-2025-nd-cp-co-duoc-co-quan-thue-cap-ma-tuong-tu-hoa-don-dien-tu-khong\/","title":{"rendered":"Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a C\u01a1 quan thu\u1ebf kh\u00f4ng?"},"content":{"rendered":"<h3><strong><span style=\"font-size: 14pt;\">I. T\u1ed5ng quan<\/span><br \/>\n<\/strong><\/h3>\n<p>H\u01b0\u1edbng d\u1eabn gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 vi\u1ec7c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 c\u1ea7n \u0111\u01b0\u1ee3c C\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 nh\u01b0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hay kh\u00f4ng khi th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh <strong>70\/2025\/N\u0110-CP<\/strong>.<\/p>\n<h3><strong><span style=\"font-size: 14pt;\">II. H\u01b0\u1edbng d\u1eabn<\/span><\/strong><\/h3>\n<p>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 70\/202025\/N\u0110-CP ch\u1ec9 c\u1ea7n g\u1eedi \u0111\u1ebfn C\u01a1 quan thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Kho\u1ea3n 18, \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP ngay trong ng\u00e0y l\u1eadp ch\u1ee9ng t\u1eeb. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP kh\u00f4ng quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a C\u01a1 quan thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 vi\u1ec7c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 c\u1ea7n \u0111\u01b0\u1ee3c C\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 nh\u01b0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hay kh\u00f4ng khi th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. II. H\u01b0\u1edbng d\u1eabn Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb&#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-20337","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20337","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=20337"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20337\/revisions"}],"predecessor-version":[{"id":21977,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20337\/revisions\/21977"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=20337"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=20337"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=20337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}