{"id":25025,"date":"2026-07-07T16:35:20","date_gmt":"2026-07-07T09:35:20","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=25025"},"modified":"2026-07-22T17:29:43","modified_gmt":"2026-07-22T10:29:43","slug":"huong-dan-xu-ly-to-khai-thue-tncn-05kk-tncn-thang-4-2026-da-duoc-chap-nhan-de-chuyen-sang-ke-khai-theo-quy-tu-quy-2-2026","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/huong-dan-xu-ly-to-khai-thue-tncn-05kk-tncn-thang-4-2026-da-duoc-chap-nhan-de-chuyen-sang-ke-khai-theo-quy-tu-quy-2-2026\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd t\u1edd khai 05\/KK-TNCN khi chuy\u1ec3n t\u1eeb khai thu\u1ebf theo th\u00e1ng sang khai thu\u1ebf theo qu\u00fd t\u1eeb Qu\u00fd II\/2026"},"content":{"rendered":"<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"417\" data-end=\"634\">Theo quy \u0111\u1ecbnh m\u1edbi v\u1ec1 k\u1ef3 k\u00ea khai thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, k\u1ec3 t\u1eeb ng\u00e0y 15\/4\/2026, <strong data-start=\"507\" data-end=\"559\">ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang th\u1ef1c hi\u1ec7n k\u00ea khai theo th\u00e1ng<\/strong> ph\u1ea3i chuy\u1ec3n sang k\u00ea khai theo qu\u00fd.<\/p>\n<p data-start=\"642\" data-end=\"1069\"><strong data-start=\"642\" data-end=\"809\">B\u00e0i vi\u1ebft n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p tr\u01b0\u1edbc \u0111\u00e2y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf TNCN theo th\u00e1ng v\u00e0 \u0111\u00e3 ph\u1ea3i chuy\u1ec3n sang khai theo qu\u00fd t\u1eeb Qu\u00fd II\/2026.<\/strong> Tr\u01b0\u1eddng h\u1ee3p t\u1edd khai m\u1eabu 05\/KK-TNCN th\u00e1ng 4\/2026 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn tr\u01b0\u1edbc khi chuy\u1ec3n sang k\u00ea khai theo qu\u00fd th\u00ec khi l\u1eadp t\u1edd khai Qu\u00fd II\/2026 c\u1ea7n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang \u0111\u1ec3 tr\u00e1nh k\u00ea khai tr\u00f9ng ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<h3><strong>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<h4><strong>2.1. C\u00e1ch n\u1ed9p t\u1edd khai thu\u1ebf TNCN Qu\u00fd 2\/2026 khi \u0111\u00e3 n\u1ed9p t\u1edd khai th\u00e1ng 4\/2026 (theo C\u00f4ng v\u0103n 4021\/CT-NVT)<\/strong><\/h4>\n<p>D\u1ef1a tr\u00ean\u00a0<strong>C\u00f4ng v\u0103n 4021\/CT-NVT ng\u00e0y 16\/6\/2026<\/strong>\u00a0v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n k\u1ef3 k\u00ea khai theo\u00a0<strong>Ngh\u1ecb quy\u1ebft 66.16\/2026\/NQ-CP (hi\u1ec7u l\u1ef1c t\u1eeb 15\/4\/2026):<\/strong><\/p>\n<ul>\n<li><strong>Nguy\u00ean t\u1eafc k\u00ea khai t\u1eeb 15\/4\/2026: <\/strong>T\u1eeb\u00a015\/4\/2026, c\u00e1c t\u1edd khai TNCN t\u1eeb\u00a0ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u00a0(m\u1eabu\u00a005\/KK-TNCN\u00a0cho t\u1ed5 ch\u1ee9c chi tr\u1ea3,\u00a002\/KK-TNCN\u00a0cho c\u00e1 nh\u00e2n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p t\u1ef1 khai) <strong>chuy\u1ec3n t\u1eeb\u00a0th\u00e1ng sang qu\u00fd<\/strong>.<\/li>\n<li><strong>H\u1ea1n n\u1ed9p thu\u1ebf:\u00a0<\/strong>N\u1ebfu Th\u00e1ng 4\/2026 c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, b\u1ea1n\u00a0\u0111\u01b0\u1ee3c n\u1ed9p theo h\u1ea1n c\u1ee7a t\u1edd khai Qu\u00fd 2\/2026, t\u1ee9c\u00a0ch\u1eadm nh\u1ea5t ng\u00e0y 31\/7\/2026.<\/li>\n<\/ul>\n<h4><strong>2.2 H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd t\u1edd khai thu\u1ebf TNCN 05KK\/TNCN Th\u00e1ng 4\/2026 \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u1ec3 chuy\u1ec3n sang k\u00ea khai theo qu\u00fd t\u1eeb Qu\u00fd 2\/2026<\/strong><\/h4>\n<p>\u0110\u1ed1i v\u1edbi t\u1edd khai th\u00e1ng 4\/2026 \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> L\u1eadp t\u1edd khai m\u1eabu 05\/KK-TNCN cho Qu\u00fd 2\/2026, ch\u1ec9 l\u1ea5y s\u1ed1 li\u1ec7u ph\u00e1t sinh t\u01b0\u01a1ng \u1ee9ng v\u1edbi ngh\u0129a v\u1ee5 c\u1ee7a th\u00e1ng 5\/2026 v\u00e0 th\u00e1ng 6\/2026 do th\u00e1ng 4 \u0111\u00e3 k\u00ea khai v\u00e0 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> X\u1eed l\u00fd t\u1edd khai th\u00e1ng 4\/2026 n\u1ebfu c\u00f3 sai s\u00f3t: L\u1eadp t\u1edd khai b\u1ed5 sung cho th\u00e1ng 4 (kh\u00f4ng s\u1eeda l\u1ea1i b\u1eb1ng c\u00e1ch \u0111\u01b0a l\u1ea1i v\u00e0o t\u1edd khai qu\u00fd 2).<\/p>\n<h4><strong>2.3 H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai qu\u00fd<\/p>\n<p><\/strong><\/h4>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd tr\u01b0\u1edbc \u0111\u00e2y th\u00ec theo quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng c\u00f3 thay \u0111\u1ed5i. \u0110\u01a1n v\u1ecb ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd nh\u01b0 hi\u1ec7n nay. Xem chi ti\u1ebft h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/ke-khai-thue-theo-ky\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<h3><strong>3. L\u01b0u \u00fd<\/strong><\/h3>\n<ul>\n<li class=\"PDq2pG_selectionAnchorContainer\" data-start=\"166\" data-end=\"387\">H\u01b0\u1edbng d\u1eabn n\u00e0y <strong data-start=\"180\" data-end=\"258\">ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111ang th\u1ef1c hi\u1ec7n khai thu\u1ebf TNCN theo k\u1ef3 Th\u00e1ng<\/strong> v\u00e0 \u0111\u00e3 n\u1ed9p t\u1edd khai m\u1eabu 05\/KK-TNCN th\u00e1ng 4\/2026 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn tr\u01b0\u1edbc khi chuy\u1ec3n sang k\u00ea khai theo qu\u00fd t\u1eeb Qu\u00fd II\/2026.<\/li>\n<li data-start=\"392\" data-end=\"619\"><strong data-start=\"392\" data-end=\"465\">\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 \u0111ang th\u1ef1c hi\u1ec7n khai thu\u1ebf theo k\u1ef3 qu\u00fd<\/strong>, vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai <strong data-start=\"491\" data-end=\"509\">kh\u00f4ng thay \u0111\u1ed5i<\/strong>, ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy tr\u00ecnh v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, <strong data-start=\"568\" data-end=\"618\">kh\u00f4ng thu\u1ed9c ph\u1ea1m vi h\u01b0\u1edbng d\u1eabn c\u1ee7a b\u00e0i vi\u1ebft n\u00e0y<\/strong>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan Theo quy \u0111\u1ecbnh m\u1edbi v\u1ec1 k\u1ef3 k\u00ea khai thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, k\u1ec3 t\u1eeb ng\u00e0y 15\/4\/2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang th\u1ef1c hi\u1ec7n k\u00ea khai theo th\u00e1ng ph\u1ea3i chuy\u1ec3n sang k\u00ea khai theo qu\u00fd. B\u00e0i vi\u1ebft n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c,&#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-25025","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/25025","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=25025"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/25025\/revisions"}],"predecessor-version":[{"id":25107,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/25025\/revisions\/25107"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=25025"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=25025"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=25025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}