{"id":51146,"date":"2024-02-26T14:44:42","date_gmt":"2024-02-26T07:44:42","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=51146"},"modified":"2024-03-02T10:42:28","modified_gmt":"2024-03-02T03:42:28","slug":"mau-chung-tu-khau-tru-thue-tncn","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/51146\/mau-chung-tu-khau-tru-thue-tncn\/","title":{"rendered":"M\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed theo ngh\u1ecb \u0111\u1ecbnh 123"},"content":{"rendered":"<p>Xem ngay <strong>m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong> m\u1edbi nh\u1ea5t hi\u1ec7n nay \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u00f9ng h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed qua n\u1ed9i d\u1ee5ng d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<h2>1. Quy \u0111inh v\u1ec1 m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ea7n n\u1eafm r\u00f5<\/h2>\n<p>T\u1eeb 01\/07\/2022 ph\u00e1t lu\u1eadt quy \u0111\u1ecbnh t\u1ea5t c\u1ea3 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec1u ph\u1ea3i s\u1eed d\u1ee5ng <a href=\"https:\/\/amis.misa.vn\/106225\/chung-tu-khau-tru-thue-tncn-dien-tu\/\" target=\"_blank\" rel=\"noopener\">ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed<\/a> v\u00e0 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh m\u1edbi. C\u1ee5 th\u1ec3:<\/p>\n<h3>1.1. V\u1ec1 m\u1eb7t n\u1ed9i dung<\/h3>\n<p>C\u0103n c\u1ee9 t\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 32, <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a> th\u00ec trong ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung nh\u01b0 sau:<\/p>\n<ul>\n<li>T\u00ean, k\u00fd hi\u1ec7u m\u1eabu, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb, s\u1ed1 th\u1ee9 th\u1ef1c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/li>\n<li>T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p ch\u1ee9ng t\u1eeb.<\/li>\n<li>T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3).<\/li>\n<li>Qu\u1ed1c t\u1ecbch (\u00c1p d\u1ee5ng n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam)<\/li>\n<li>C\u00e1c kho\u1ea3n thu nh\u1eadp, th\u1eddi gian tr\u1ea3 thu nh\u1ea5p, t\u1ed5ng c\u00e1c kho\u00e0n thu nh\u1eadp ch\u1ecbu thu\u1ebf, s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 s\u1ed1 thu nh\u1eadp c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn.<\/li>\n<li>Ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/li>\n<li><span lang=\"EN-US\">H\u1ecd v\u00e0 t\u00ean, ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi tr\u1ea3 thu nh\u1eadp.<\/span><\/li>\n<\/ul>\n<p><span lang=\"EN-US\">Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed th\u00ec ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 <a href=\"https:\/\/esign.misa.vn\/295\/chu-ky-so-la-gi\/\" target=\"_blank\" rel=\"noopener\">ch\u1eef k\u00fd s\u1ed1<\/a>.<\/span><\/p>\n<h3>1.2. V\u1ec1 m\u1eb7t \u0111\u1ecbnh d\u1ea1ng<\/h3>\n<p>C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 2 \u0111i\u1ec1u 33, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP th\u00ec ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf ph\u1ea3i c\u00f3 \u0111\u1ecbnh d\u1ea1ng nh\u01b0 sau:<\/p>\n<ul>\n<li>S\u1eed d\u1ee5ng \u0111\u1ecbnh d\u1ea1ng v\u0103n b\u1ea3n d\u1ea1ng XML<\/li>\n<li>\u0110\u1ea3m b\u1ea3o hi\u1ec7n th\u1ecb \u0111\u00fang, \u0111\u1ee7 n\u1ed9i dung kh\u00f4ng g\u00e2y hi\u1ec3u nh\u1ea7m, sai l\u1ec7ch th\u00f4ng tin \u0111\u1ec3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 \u0111\u1ecdc \u0111\u01b0\u1ee3c b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n di\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<h2>2. M\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed theo ngh\u1ecb \u0111\u1ecbnh 123<\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN m\u1edbi nh\u1ea5t hi\u1ec7n nay (M\u1eabu 03\/TNCN) \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/p>\n<p>T\u1ea3i ngay m\u1eabu ch\u1ee9ng t\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed theo m\u1eabu s\u1ed1 03\/TNCN <a href=\"\/wp-content\/uploads\/2023\/12\/03-tncn-chung-tu-khau-tru-thue-thu-nhap-ca-nhan.docx\" target=\"_blank\" rel=\"noopener\"><strong>T\u1ea0I \u0110\u00c2Y<\/strong><\/a><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\">M\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN gi\u1ea5y:<\/span><\/strong><\/p>\n<figure id=\"attachment_106226\" aria-describedby=\"caption-attachment-106226\" style=\"width: 1237px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-106226\" src=\"\/wp-content\/uploads\/2023\/08\/Hinh-2-Mau-chung-tu-thue-TNCN-giay.png\" alt=\"\" width=\"1237\" height=\"1611\" srcset=\"\/wp-content\/uploads\/2023\/08\/Hinh-2-Mau-chung-tu-thue-TNCN-giay.png 1237w, \/wp-content\/uploads\/2023\/08\/Hinh-2-Mau-chung-tu-thue-TNCN-giay-384x500.png 384w, \/wp-content\/uploads\/2023\/08\/Hinh-2-Mau-chung-tu-thue-TNCN-giay-786x1024.png 786w, \/wp-content\/uploads\/2023\/08\/Hinh-2-Mau-chung-tu-thue-TNCN-giay-768x1000.png 768w, \/wp-content\/uploads\/2023\/08\/Hinh-2-Mau-chung-tu-thue-TNCN-giay-1179x1536.png 1179w\" sizes=\"(max-width: 1237px) 100vw, 1237px\" \/><figcaption id=\"caption-attachment-106226\" class=\"wp-caption-text\">H\u00ecnh 2: M\u1eabu ch\u1ee9ng t\u1eeb thu\u1ebf TNCN gi\u1ea5y<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\">M\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed:<\/span><\/strong><\/p>\n<figure id=\"attachment_106224\" aria-describedby=\"caption-attachment-106224\" style=\"width: 633px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-106224\" src=\"\/wp-content\/uploads\/2023\/08\/Hinh-3-Mau-chung-tu-khau-tru-thue-TNCN-dien-tu.png\" alt=\"\" width=\"633\" height=\"905\" srcset=\"\/wp-content\/uploads\/2023\/08\/Hinh-3-Mau-chung-tu-khau-tru-thue-TNCN-dien-tu.png 633w, \/wp-content\/uploads\/2023\/08\/Hinh-3-Mau-chung-tu-khau-tru-thue-TNCN-dien-tu-350x500.png 350w\" sizes=\"(max-width: 633px) 100vw, 633px\" \/><figcaption id=\"caption-attachment-106224\" class=\"wp-caption-text\">H\u00ecnh 3: M\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p><script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script><br \/>\n<script render-for=\"35a53f60-5b44-4b01-ad19-e5f9fbac5649\">\n                    globalThis.lzfr.renderExternalForm({formId: \"35a53f60-5b44-4b01-ad19-e5f9fbac5649\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n                <\/script><\/p>\n<h2>3. H\u01b0\u1edbng d\u1eabn ghi th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3.1. H\u01b0\u1edbng d\u1eabn c\u00e1ch vi\u1ebft theo th\u00f4ng tin t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>[01] T\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp:<\/b><span style=\"font-weight: 400;\"> Ghi t\u00ean in hoa t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>[02] M\u00e3 s\u1ed1 thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>[03] \u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> Ghi \u0111\u1ecba ch\u1ec9 c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>[04] \u0110i\u1ec7n tho\u1ea1i:<\/b><span style=\"font-weight: 400;\"> Ghi s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3.2. H\u01b0\u1edbng d\u1eabn c\u00e1ch vi\u1ebft v\u1ec1 th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>[05] H\u1ecd v\u00e0 t\u00ean:<\/b><span style=\"font-weight: 400;\"> Ghi ch\u1eef in hoa theo t\u00ean tr\u00ean ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c h\u1ed9 chi\u1ebfu<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>[06] M\u00e3 s\u1ed1 thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ghi \u0111\u1ea7y \u0111\u1ee7 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 tr\u00ean Th\u00f4ng b\u00e1o m\u00e3 s\u00f4 thu\u1ebf do c\u01a1 quan thu\u1ebf c\u1ea5p.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>[07] Qu\u1ed1c t\u1ecbch: <\/b><span style=\"font-weight: 400;\">Ghi Qu\u1ed1c t\u1ecbch c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>[08], [09]: <\/b><span style=\"font-weight: 400;\">\u0110\u00e1nh d\u1ea5u x v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa ho\u1eb7c kh\u00f4ng c\u01b0 tr\u00fa<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>[10] \u0110\u1ecba ch\u1ec9 ho\u1eb7c \u0111i\u1ec7n tho\u1ea1i li\u00ean h\u1ec7:<\/b><span style=\"font-weight: 400;\"> Ghi \u0111\u1ecba ch\u1ec9 ho\u1eb7c s\u1ed1 \u0111i\u1ec7n tho\u1ea1i \u0111\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c li\u00ean h\u1ec7 gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>[11] S\u1ed1 CMND ho\u1eb7c s\u1ed1 h\u1ed9 chi\u1ebfu:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>[12] N\u01a1i c\u1ea5p: \u2026\u2026 [13] Ng\u00e0y c\u1ea5p:<\/b><span style=\"font-weight: 400;\"> ghi theo tr\u00ean CMND ho\u1eb7c h\u1ed9 chi\u1ebfu<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3.3. H\u01b0\u1edbng d\u1eabn c\u00e1ch vi\u1ebft th\u00f4ng tin thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>[14] Kho\u1ea3n thu nh\u1eadp:<\/b><span style=\"font-weight: 400;\"> Ghi r\u00f5 lo\u1ea1i thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c (thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng, thu nh\u1eadp t\u1eeb kinh doanh t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n,\u2026)<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>[15] Th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp:<\/b><span style=\"font-weight: 400;\"> L\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u1ee7a th\u00e1ng trong n\u0103m d\u01b0\u01a1ng l\u1ecbch. N\u1ebfu l\u00e0 kho\u1ea3ng th\u1eddi gian th\u00ec ph\u1ea3i ghi t\u1eeb th\u00e1ng n\u00e0o \u0111\u1ebfn th\u00e1ng n\u00e0o.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>[16] T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e3 tr\u1ea3:<\/b><span style=\"font-weight: 400;\"> L\u00e0 t\u1ed5ng s\u1ed1 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e3 chi tr\u1ea3 cho c\u00e1 nh\u00e2n \u0111\u00f3 (t\u1ed5ng thu nh\u1eadp ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb nh\u01b0: gi\u1ea3m tr\u1eeb gia c\u1ea3nh, \u0111\u00f3ng b\u1ea3o hi\u1ec3m, t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o,\u2026)<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp \u2013 C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf (Kh\u00f4ng ph\u1ea3i kho\u1ea3n gi\u1ea3m tr\u1eeb)<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>[17] S\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/b><span style=\"font-weight: 400;\"> L\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf TNCN m\u00e0 DN \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 (l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb theo bi\u1ec3u l\u0169y ti\u1ebfn ho\u1eb7c t\u1ef7 l\u1ec7 10%.)<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>[18] S\u1ed1 thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn: <\/b><span style=\"font-weight: 400;\">[(16)-(17)]: T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 th\u1ef1c hi\u1ec7n chi tr\u1ea3 cho c\u00e1 nh\u00e2n<\/span><\/span><\/p>\n<blockquote><p>&gt;&gt; Xem Th\u00eam: <strong><a href=\"https:\/\/amis.misa.vn\/14398\/quyet-toan-thue-thu-nhap-doanh-nghiep\/\">Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/strong> \u2013 Quy \u0111\u1ecbnh, l\u01b0u \u00fd v\u00e0 m\u1eabu t\u1edd khai quy\u1ebft to\u00e1n th\u1ebf TNDN<\/p><\/blockquote>\n<h2>4. C\u00e1ch l\u1eadp ch\u1ee9ng t\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed tr\u00ean ph\u1ea7n m\u1ec1m Amis thu\u1ebf TNCN<\/h2>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> T\u1ea1i ph\u00e2n h\u1ec7\u00a0<strong>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong> &gt;&gt; ch\u1ecdn <strong>Ch\u1ee9ng t\u1eeb<\/strong> &gt;&gt; ch\u1ecdn <strong>L\u1eadp ch\u1ee9ng t\u1eeb.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-119097 aligncenter\" src=\"\/wp-content\/uploads\/2023\/12\/lap-chung-tu-khau-tru-thue-tncn.webp\" alt=\"c\u00e1ch l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf tncn \u0111i\u1ec7n t\u1eed\" width=\"1150\" height=\"721\" srcset=\"\/wp-content\/uploads\/2023\/12\/lap-chung-tu-khau-tru-thue-tncn.webp 1150w, \/wp-content\/uploads\/2023\/12\/lap-chung-tu-khau-tru-thue-tncn-500x313.webp 500w, \/wp-content\/uploads\/2023\/12\/lap-chung-tu-khau-tru-thue-tncn-1024x642.webp 1024w, \/wp-content\/uploads\/2023\/12\/lap-chung-tu-khau-tru-thue-tncn-768x482.webp 768w\" sizes=\"(max-width: 1150px) 100vw, 1150px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eb1ng 1 trong 2 c\u00e1ch sau:<\/p>\n<ul>\n<li>(1) Ch\u1ecdn t\u1eeb d\u1eef li\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/li>\n<li>(2) Th\u00eam m\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-119096 aligncenter\" src=\"\/wp-content\/uploads\/2023\/12\/lap-chung-tu-khau-tru-thue-tncn-2.webp\" alt=\"c\u00e1ch l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf tncn \u0111i\u1ec7n t\u1eed\" width=\"1335\" height=\"832\" srcset=\"\/wp-content\/uploads\/2023\/12\/lap-chung-tu-khau-tru-thue-tncn-2.webp 1335w, \/wp-content\/uploads\/2023\/12\/lap-chung-tu-khau-tru-thue-tncn-2-500x312.webp 500w, \/wp-content\/uploads\/2023\/12\/lap-chung-tu-khau-tru-thue-tncn-2-1024x638.webp 1024w, \/wp-content\/uploads\/2023\/12\/lap-chung-tu-khau-tru-thue-tncn-2-768x479.webp 768w\" sizes=\"(max-width: 1335px) 100vw, 1335px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Khao b\u00e1o th\u00f4ng tin thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb b\u1eb1ng 1 trong 2 c\u00e1ch sau:<\/p>\n<ul>\n<li>(1) Ch\u1ecdn l\u1ecbch s\u1eed chi tr\u1ea3 thu nh\u1eadp<\/li>\n<li>(2) T\u1ef1 \u0111i\u1ec1n c\u00e1c th\u00f4ng tin thu\u1ebf TNCN kh\u1ea5u tr\u1eeb theo h\u01b0\u1edbng d\u1eabn m\u1ee5c 3<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-119095 aligncenter\" src=\"\/wp-content\/uploads\/2023\/12\/lap-chung-tu-khau-tru-thue-tncn-3.webp\" alt=\"c\u00e1ch l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf tncn \u0111i\u1ec7n t\u1eed\" width=\"1335\" height=\"832\" srcset=\"\/wp-content\/uploads\/2023\/12\/lap-chung-tu-khau-tru-thue-tncn-3.webp 1335w, \/wp-content\/uploads\/2023\/12\/lap-chung-tu-khau-tru-thue-tncn-3-500x312.webp 500w, \/wp-content\/uploads\/2023\/12\/lap-chung-tu-khau-tru-thue-tncn-3-1024x638.webp 1024w, \/wp-content\/uploads\/2023\/12\/lap-chung-tu-khau-tru-thue-tncn-3-768x479.webp 768w\" sizes=\"(max-width: 1335px) 100vw, 1335px\" \/><\/p>\n<p><em>Sau khi l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi (nh\u00e2n vi\u00ean m\u1edbi ho\u1eb7c v\u00e3ng lai m\u1edbi), th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi s\u1ebd \u0111\u01b0\u1ee3c\u00a0<strong>c\u1eadp nh\u1eadt v\u1ec1 h\u1ed3 s\u01a1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/strong><\/em><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Ki\u1ec3m tra l\u1ea1i th\u00f4ng tin ch\u1ee9ng t\u1eeb sau \u0111\u00f3 nh\u1ea5n <strong>L\u01b0u v\u00e0 ph\u00e1t h\u00e0nh<\/strong>\u00a0\u0111\u1ec3 k\u00fd \u0111i\u1ec7n t\u1eed ch\u1ee9ng t\u1eeb.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-119094 aligncenter\" src=\"\/wp-content\/uploads\/2023\/12\/lap-chung-tu-khau-tru-thue-tncn.gif\" alt=\"l\u01b0u v\u00e0 ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf tncn \u0111i\u1ec7n t\u1eed\" width=\"1920\" height=\"1080\" \/><\/p>\n<p>Sau khi ho\u00e0n thi\u1ec7n vi\u1ec7c k\u00fd \u0111i\u1ec7n t\u1eed ch\u1ee9ng t\u1eeb, b\u1ea1n c\u00f3 th\u1ec3 in v\u00e0 xu\u1ea5t ch\u1ee9ng t\u1eeb r\u1ed3i g\u1eedi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p>Xem video d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 gi\u00fap b\u1ea1n d\u1ec5 h\u00ecnh dung h\u01a1n v\u1ec1 c\u00e1ch l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed tr\u00ean ph\u1ea7n m\u1ec1m Amis thu\u1ebf TNCN<\/p>\n<p style=\"text-align: center;\"><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/ssOLKfyp9jI\" width=\"560\" height=\"314\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<h2>5. Gi\u1ea3i \u0111\u00e1p m\u1ed9t s\u1ed1 th\u1eafc m\u1eafc v\u1ec1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/h2>\n<h3>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 hi\u1ec7u l\u1ef1c?<\/h3>\n<p>\u0110\u1ec3 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd th\u00ec c\u1ea7n \u0111\u1ea3m b\u1ea3o m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n<ul>\n<li>\u0110\u1ea3m b\u1ea3o cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/li>\n<li>\u0110\u1ea3m b\u1ea3o \u0111\u1ed9 b\u1ea3o m\u1eadt v\u00e0 to\u00e0n v\u1eb9n c\u1ee7a th\u00f4ng tin d\u1eef li\u1ec7u.<\/li>\n<li>C\u00e1c th\u00f4ng tin cung c\u1ea5p trong ch\u1ee9ng t\u1eeb c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c.<\/li>\n<li>Ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<h3>Khi n\u00e0o ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/h3>\n<p>C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC doanh nghi\u1ec7p ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng khi h\u1ecd thu\u1ed9c di\u1ec7n ph\u1ea3i t\u1ef1 \u0111i <a href=\"https:\/\/www.meinvoice.vn\/tin-tuc\/13269\/quyet-toan-thue-tncn\/\" target=\"_blank\" rel=\"noopener\">quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a> v\u00e0 y\u00eau c\u1ea7u c\u00f4ng ty cung c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 <strong>m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong> (M\u1eabu 03\/TNCN) c\u00f9ng c\u00e1c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t hi\u1ec7n nay. Hy v\u1ecdng b\u00e0i vi\u1ebft c\u1ee7a Misa Amis \u0111\u00e3 cung c\u1ea5p nhi\u1ec1u th\u00f4ng tin h\u1eefu \u00edch cho ban.<br \/>\n<!-- AMIS aiMarketing Form Embed Code --><\/p>\n<div class=\"aimarketing-form-embed-code\"><script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script><br \/>\n<script render-for=\"35a53f60-5b44-4b01-ad19-e5f9fbac5649\">\n                    globalThis.lzfr.renderExternalForm({formId: \"35a53f60-5b44-4b01-ad19-e5f9fbac5649\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n                <\/script><\/div>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_51146\" class=\"pvc_stats total_only  \" data-element-id=\"51146\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>Xem ngay m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN m\u1edbi nh\u1ea5t hi\u1ec7n nay \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u00f9ng h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed qua n\u1ed9i d\u1ee5ng d\u01b0\u1edbi \u0111\u00e2y. 1. 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