{"id":20363,"date":"2025-06-16T16:18:08","date_gmt":"2025-06-16T09:18:08","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=20363"},"modified":"2026-04-21T14:27:12","modified_gmt":"2026-04-21T07:27:12","slug":"don-vi-khong-khau-tru-thue-tncn-cua-ca-nhan-nhan-thu-nhap-thi-co-duoc-cap-chung-tu-khau-tru-thue-tncn-khong","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/don-vi-khong-khau-tru-thue-tncn-cua-ca-nhan-nhan-thu-nhap-thi-co-duoc-cap-chung-tu-khau-tru-thue-tncn-khong\/","title":{"rendered":"\u0110\u01a1n v\u1ecb kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp th\u00ec c\u00f3 \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN kh\u00f4ng?"},"content":{"rendered":"<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p>H\u01b0\u1edbng d\u1eabn quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n<h3><b>2. Tr\u1ea3 l\u1eddi<\/b><\/h3>\n<p>C\u0103n c\u1ee9 kho\u1ea3n 3, \u0110i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP: Khi kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, khi thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed giao cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n<p>=&gt; V\u00ec v\u1eady, tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb <strong>kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp<\/strong> th\u00ec <strong>kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf. 2. Tr\u1ea3 l\u1eddi C\u0103n c\u1ee9 kho\u1ea3n 3, \u0110i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP: Khi kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, khi thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, t\u1ed5&#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-20363","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20363","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=20363"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20363\/revisions"}],"predecessor-version":[{"id":24095,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20363\/revisions\/24095"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=20363"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=20363"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=20363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}