{"id":28229,"date":"2026-10-13T15:36:00","date_gmt":"2026-10-13T08:36:00","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=28229"},"modified":"2026-10-13T15:36:00","modified_gmt":"2026-10-13T08:36:00","slug":"cap-nhat-thu-tuc-uy-quyen-quyet-toan-thue-tncn-theo-thong-tu-89-2026-tt-btc","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/cap-nhat-thu-tuc-uy-quyen-quyet-toan-thue-tncn-theo-thong-tu-89-2026-tt-btc\/","title":{"rendered":"C\u1eadp nh\u1eadt th\u1ee7 t\u1ee5c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC"},"content":{"rendered":"<h3 id=\"i.tong-quan\"><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>T\u00e0i li\u1ec7u n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1ch th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN (m\u1eabu 08\/UQ-QTT-TNCN) \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Vi\u1ec7c c\u1eadp nh\u1eadt n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u1ec1 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 c\u00e1c ng\u01b0\u1ee1ng thu nh\u1eadp m\u1edbi nh\u1ea5t theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p><strong>N\u1ed9i dung ch\u00ednh bao g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u00e1c thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 n\u1ed9i dung m\u1eabu bi\u1ec3u.<\/li>\n<\/ul>\n<p><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n nh\u00e2n s\u1ef1, ng\u01b0\u1eddi qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i doanh nghi\u1ec7p.<\/p>\n<h3 id=\"ii.huong-dan-thuc-hien\"><strong>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p>C\u00e1c thay \u0111\u1ed5i quan tr\u1ecdng trong m\u1eabu 08\/UQ-QTT-TNCN theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC:<\/p>\n<ul>\n<li><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/strong> T\u1ea1i g\u00f3c tr\u00ean c\u00f9ng b\u00ean ph\u1ea3i, th\u00f4ng tin hi\u1ec3n th\u1ecb l\u00e0 &#8220;<strong>Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 89\/2026\/TT-BTC ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026<\/strong>&#8220;.<\/li>\n<li><strong>Ng\u01b0\u1ee1ng thu nh\u1eadp (Tr\u01b0\u1eddng h\u1ee3p 3):<\/strong> N\u1ed9i dung hi\u1ec3n th\u1ecb l\u00e0 &#8220;<strong>15 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong>&#8221; (thay v\u00ec 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y).<\/li>\n<li><strong>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb (Tr\u01b0\u1eddng h\u1ee3p 3):<\/strong> N\u1ed9i dung hi\u1ec3n th\u1ecb l\u00e0 &#8220;<strong>\u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n<\/strong>&#8221; (thay v\u00ec &#8220;<strong>\u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf 10%<\/strong>&#8220;).<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-28231\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2026\/10\/2026-10-13_15-35-14.png\" alt=\"\" width=\"1285\" height=\"824\" \/><\/p>\n<h3 id=\"iii.luu-y\"><strong>3. L\u01b0u \u00fd<\/strong><\/h3>\n<ul>\n<li><strong>V\u1ec1 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng:<\/strong> M\u1eabu m\u1edbi ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c gi\u1ea5y \u1ee7y quy\u1ec1n \u0111\u01b0\u1ee3c t\u1ea1o\/ph\u00e1t h\u00e0nh t\u1eeb ng\u00e0y 01\/07\/2026.<\/li>\n<li><strong>V\u1ec1 c\u00e1c gi\u1ea5y \u1ee7y quy\u1ec1n c\u0169:<\/strong> C\u00e1c gi\u1ea5y \u1ee7y quy\u1ec1n \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 89 c\u00f3 hi\u1ec7u l\u1ef1c v\u1eabn s\u1ebd hi\u1ec3n th\u1ecb theo m\u1eabu c\u0169 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh l\u01b0u tr\u1eef v\u00e0 ph\u00e1p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd.<\/li>\n<li><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n:<\/strong> quy \u0111\u1ecbnh m\u1edbi cho ph\u00e9p c\u00e1 nh\u00e2n ch\u01b0a l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng nh\u01b0ng c\u00f3 duy nh\u1ea5t m\u1ed9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c v\u1eabn \u0111\u01b0\u1ee3c ph\u00e9p \u1ee7y quy\u1ec1n.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan T\u00e0i li\u1ec7u n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1ch th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN (m\u1eabu 08\/UQ-QTT-TNCN) \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Vi\u1ec7c c\u1eadp nh\u1eadt n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u1ec1 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 c\u00e1c ng\u01b0\u1ee1ng thu&#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-28229","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/28229","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=28229"}],"version-history":[{"count":1,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/28229\/revisions"}],"predecessor-version":[{"id":28233,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/28229\/revisions\/28233"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=28229"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=28229"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=28229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}