{"id":20341,"date":"2025-06-16T16:03:38","date_gmt":"2025-06-16T09:03:38","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=20341"},"modified":"2025-10-24T16:44:49","modified_gmt":"2025-10-24T09:44:49","slug":"ca-nhan-nhan-thu-nhap-da-uy-quyen-quyet-toan-thue-tncn-nhung-don-vi-phat-hien-co-phat-sinh-thu-nhap-chiu-thue-tai-noi-khac-va-thuoc-doi-tuong-phai-tu-quyet-toan-thue-tncn-thi-khi-cap-chung-tu-khau-tru","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/ca-nhan-nhan-thu-nhap-da-uy-quyen-quyet-toan-thue-tncn-nhung-don-vi-phat-hien-co-phat-sinh-thu-nhap-chiu-thue-tai-noi-khac-va-thuoc-doi-tuong-phai-tu-quyet-toan-thue-tncn-thi-khi-cap-chung-tu-khau-tru\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1ch ghi ch\u00fa tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi c\u00e1 nh\u00e2n \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n nh\u01b0ng ph\u00e1t sinh thu nh\u1eadp n\u01a1i kh\u00e1c"},"content":{"rendered":"<h3><strong>I. T\u1ed5ng quan<\/strong><\/h3>\n<p>H\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb c\u00e1ch ghi ch\u00fa tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi c\u00e1 nh\u00e2n \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb nh\u01b0ng sau \u0111\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i n\u01a1i kh\u00e1c v\u00e0 ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n<h3><strong><span style=\"font-size: 14pt;\">II. H\u01b0\u1edbng d\u1eabn<\/span><\/strong><\/h3>\n<p>C\u0103n c\u1ee9 c\u00f4ng v\u0103n S\u1ed1 883\/TCT-DNNCN ng\u00e0y 24\/03\/2022, c\u00e1 nh\u00e2n sau khi \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thay cho c\u00e1 nh\u00e2n, n\u1ebfu ph\u00e1t hi\u1ec7n c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi C\u01a1 quan thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, ch\u1ec9 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n theo s\u1ed1 quy\u1ebft to\u00e1n v\u00e0 ghi v\u00e0o g\u00f3c d\u01b0\u1edbi b\u00ean tr\u00e1i c\u1ee7a ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ed9i dung: \u201cC\u00f4ng ty &#8230; \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho \u00d4ng\/B\u00e0 &#8230;. (theo \u1ee7y quy\u1ec1n) t\u1ea1i d\u00f2ng (s\u1ed1 th\u1ee9 t\u1ef1) &#8230; c\u1ee7a Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea 05-1\/BK-TNCN\u201d (T\u1ea1i \u00f4 Ghi ch\u00fa tr\u00ean ch\u1ee9ng t\u1eeb).<br \/>\nSau \u0111\u00f3, c\u00e1 nh\u00e2n s\u1ebd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u01b0\u1ee3c c\u1ea5p n\u00e0y \u0111\u1ec3 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi C\u01a1 quan thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb c\u00e1ch ghi ch\u00fa tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi c\u00e1 nh\u00e2n \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb nh\u01b0ng sau \u0111\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i n\u01a1i kh\u00e1c v\u00e0 ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN. II. H\u01b0\u1edbng d\u1eabn&#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-20341","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20341","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=20341"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20341\/revisions"}],"predecessor-version":[{"id":21975,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20341\/revisions\/21975"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=20341"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=20341"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=20341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}