{"id":20345,"date":"2025-06-16T16:06:58","date_gmt":"2025-06-16T09:06:58","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=20345"},"modified":"2026-04-20T16:10:47","modified_gmt":"2026-04-20T09:10:47","slug":"chung-tu-khau-tru-thue-tncn-da-cap-sai-chi-tieu-so-thu-nhap-ca-nhan-con-duoc-nhan-thi-xu-ly-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/chung-tu-khau-tru-thue-tncn-da-cap-sai-chi-tieu-so-thu-nhap-ca-nhan-con-duoc-nhan-thi-xu-ly-nhu-the-nao\/","title":{"rendered":"Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 c\u1ea5p sai ch\u1ec9 ti\u00eau S\u1ed1 thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 l\u1eadp sai ch\u1ec9 ti\u00eau \u201cS\u1ed1 thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn\u201d theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n<p><b>N\u1ed9i dung:<\/b><\/p>\n<p>&#8211; X\u00e1c \u0111\u1ecbnh sai s\u00f3t do \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u0169<br \/>\n&#8211; L\u1eadp ch\u1ee9ng t\u1eeb thay th\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/p>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, nh\u00e2n s\u1ef1, ng\u01b0\u1eddi l\u1eadp ch\u1ee9ng t\u1eeb thu\u1ebf TNCN<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>Quy \u0111\u1ecbnh:<\/strong> Theo kho\u1ea3n 18, \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN kh\u00f4ng c\u00f2n b\u1eaft bu\u1ed9c ch\u1ec9 ti\u00eau \u201cS\u1ed1 thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn\u201d. N\u1ebfu ph\u00e1t hi\u1ec7n ch\u1ee9ng t\u1eeb l\u1eadp theo quy \u0111\u1ecbnh c\u0169 b\u1ecb sai t\u1ea1i ch\u1ec9 ti\u00eau n\u00e0y, th\u1ef1c hi\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai, v\u1edbi th\u00f4ng tin \u0111\u00fang v\u00e0 ghi r\u00f5 l\u00fd do thay th\u1ebf theo kho\u1ea3n 2, \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 32\/2025\/N\u0110-CP.<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> X\u00e1c \u0111\u1ecbnh ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai ch\u1ec9 ti\u00eau \u201cS\u1ed1 thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn\u201d theo quy \u0111\u1ecbnh c\u0169<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> L\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf ch\u1ee9ng t\u1eeb sai<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> \u0110i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin \u0111\u00fang tr\u00ean ch\u1ee9ng t\u1eeb thay th\u1ebf<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Ghi r\u00f5 l\u00fd do thay th\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 32\/2025\/N\u0110-CP<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<p>&#8211; Ch\u1ec9 ti\u00eau \u201cS\u1ed1 thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn\u201d kh\u00f4ng c\u00f2n b\u1eaft bu\u1ed9c theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/p>\n<p>&#8211; Ch\u1ee9ng t\u1eeb thay th\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111i\u1ec7n t\u1eed v\u00e0 l\u01b0u tr\u1eef theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/p>\n<p>&#8211; Tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/huong-dan-dien-chung-tu-thay-the-chung-tu-khau-tru-thue-tncn-da-lap-sai\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn l\u1eadp ch\u1ee9ng t\u1eeb thay th\u1ebf<\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","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-20345","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20345","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=20345"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20345\/revisions"}],"predecessor-version":[{"id":24065,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20345\/revisions\/24065"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=20345"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=20345"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=20345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}