{"id":23603,"date":"2026-04-09T11:16:12","date_gmt":"2026-04-09T04:16:12","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=23603"},"modified":"2026-04-09T11:22:08","modified_gmt":"2026-04-09T04:22:08","slug":"quy-dinh-ve-lap-chung-tu-khau-tru-thue-tncn-cho-ca-nhan-ky-hop-dong-lao-dong-tu-03-thang-tro-len-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/quy-dinh-ve-lap-chung-tu-khau-tru-thue-tncn-cho-ca-nhan-ky-hop-dong-lao-dong-tu-03-thang-tro-len-nhu-the-nao\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<p><span style=\"font-size: 14pt;\"><strong>Tr\u1ea3 l\u1eddi<\/strong><\/span><\/p>\n<p><strong>C\u0103n c\u1ee9 \u0111i\u1ec3m a, kho\u1ea3n 3, \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP:<\/strong><\/p>\n<ul>\n<li>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, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n..<\/li>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho m\u1ed7i l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c c\u1ea5p m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho nhi\u1ec1u l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t n\u0103m t\u00ednh thu\u1ebf 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 03 th\u00e1ng tr\u1edf l\u00ean, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ec9 c\u1ea5p cho c\u00e1 nh\u00e2n m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t n\u0103m t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong> Trong n\u0103m t\u00ednh thu\u1ebf c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c quy\u1ebft to\u00e1n thu\u1ebf thay (\u0110\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf) th\u00ec kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong> Trong n\u0103m t\u00ednh thu\u1ebf c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean kh\u00f4ng \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c quy\u1ebft to\u00e1n thu\u1ebf thay (Kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf) th\u00ec ch\u1ec9 c\u1ea5p 01 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p style=\"padding-left: 40px;\"><em><strong>L\u01b0u \u00fd:<\/strong> V\u1edbi tr\u01b0\u1eddng h\u1ee3p 2, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 ph\u00e1t sinh th\u00eam c\u00e1c h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c, h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c, h\u1ee3p \u0111\u1ed3ng thu\u00ea d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o,&#8230;. v\u1edbi c\u00f9ng t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p 01 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho t\u1ed5ng s\u1ed1 thu nh\u1eadp v\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb trong n\u0103m t\u00ednh thu\u1ebf.<\/em><\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 3:<\/strong> Trong n\u0103m t\u00ednh thu\u1ebf c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng ho\u1eb7c kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (C\u00f3 th\u1ec3 ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c, h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c, h\u1ee3p \u0111\u1ed3ng thu\u00ea d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o,&#8230;. ) th\u00ec c\u00f3 th\u1ec3 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho m\u1ed7i l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c c\u1ea5p m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho nhi\u1ec1u l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf khi c\u00e1 nh\u00e2n y\u00eau c\u1ea7u.<\/p>\n<p style=\"padding-left: 40px;\"><em><strong>L\u01b0u \u00fd:<\/strong> V\u1edbi tr\u01b0\u1eddng h\u1ee3p 3, c\u00e1 nh\u00e2n kh\u00f4ng y\u00eau c\u1ea7u c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0ng t\u1ed5 ch\u1ee9c v\u1eabn ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb v\u00e0 c\u00f3 th\u1ec3 c\u1ea5p nhi\u1ec1u ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u1ee9ng m\u1ed7i l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c c\u1ea5p 01 ch\u1ee9ng t\u1eeb cho t\u1ed5ng s\u1ed1 thu nh\u1eadp v\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb trong n\u0103m t\u00ednh thu\u1ebf.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tr\u1ea3 l\u1eddi C\u0103n c\u1ee9 \u0111i\u1ec3m a, 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&#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-23603","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/23603","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=23603"}],"version-history":[{"count":2,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/23603\/revisions"}],"predecessor-version":[{"id":23609,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/23603\/revisions\/23609"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=23603"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=23603"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=23603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}