{"id":12917,"date":"2016-04-27T00:27:58","date_gmt":"2016-04-27T00:27:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12917"},"modified":"2016-11-09T07:16:29","modified_gmt":"2016-11-09T07:16:29","slug":"huong-dan-chi-tiet-cach-hoan-thue-thu-nhap-ca-nhan-tncn-moi-nhat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12917","title":{"rendered":"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) m\u1edbi nh\u1ea5t"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-12943\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/H\u01b0\u1edbng-d\u1eabn-chi-ti\u1ebft-c\u00e1ch-ho\u00e0n-thu\u1ebf-thu-nh\u1eadp-c\u00e1-nh\u00e2n-TNCN-m\u1edbi-nh\u1ea5t-300x200.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"266\" height=\"177\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean, ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN, n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb n\u1ed9p th\u1eeba, s\u1ebd\u00a0\u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau ho\u1eb7c ho\u00e0n thu\u1ebf. Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1\u00a0\u0111\u1ed1i v\u1edbi vi\u1ec7c ho\u00e0n thu\u1ebf TNCN th\u1ebf n\u00e0o? <strong><a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft\u00a0<strong>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) m\u1edbi nh\u1ea5t<\/strong><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">1. \u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110i\u1ec1u 23 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> s<\/strong><strong>\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 53 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\">Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> nh\u01b0 sau:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c\u0110i\u1ec1u 53. Ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Vi\u1ec7c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay th\u00ec vi\u1ec7c ho\u00e0n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, ho\u1eb7c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, th\u00ec :<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 MST m\u1edbi\u00a0\u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u00e1 nh\u00e2n u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n\u00a0cho \u0111\u01a1n v\u1ecb chi tr\u1ea3, th\u00ec th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf th\u00f4ng qua \u0111\u01a1n v\u1ecb chi tr\u1ea3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c di\u1ec7n u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf, tr\u1ef1c ti\u1ebfp k\u00ea khai, ho\u1eb7c quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0o k\u1ef3 sau, ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf<\/span><\/li>\n<\/ul>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">2. Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf TNCN<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 28 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8220;2.\u00a0<em>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay th\u00ec vi\u1ec7c ho\u00e0n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n. Sau khi b\u00f9 tr\u1eeb, n\u1ebfu c\u00f2n s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau ho\u1eb7c ho\u00e0n thu\u1ebf n\u1ebfu c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>3. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n khai tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau t\u1ea1i c\u00f9ng c\u01a1 quan thu\u1ebf.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, vi\u1ec7c ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1edbi nh\u1eefng c\u00e1 nh\u00e2n u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n cho \u0111\u01a1n v\u1ecb chi tr\u1ea3, vi\u1ec7c ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua \u0111\u01a1n v\u1ecb chi tr\u1ea3. Sau khi quy\u1ebft to\u00e1n n\u0103m, \u0111\u01a1n v\u1ecb chi tr\u1ea3 s\u1ebd b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n. Sau khi b\u00f9 chi tr\u1ea3 cho c\u00e1c c\u00e1 nh\u00e2n n\u1ed9p th\u1eeba, thu th\u00eam c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n n\u1ed9p thi\u1ebfu, ho\u1eb7c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n v\u00e0o k\u1ef3 sau.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1edbi nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n cho \u0111\u01a1n v\u1ecb chi tr\u1ea3, th\u00ec tr\u1ef1c ti\u1ebfp l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf ( ho\u1eb7c u\u1ef7 quy\u1ec1n cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c \u0111\u1ea1i l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n)<\/span><\/li>\n<\/ul>\n<h2><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. C\u00e1ch th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1ch n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u2022 N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i b\u1ed9 ph\u1eadn h\u1ed7 tr\u1ee3 NNT<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u2022 G\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n<\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">4.\u00a0H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4.1 H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC s<\/strong><strong>\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;1. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp sau khi b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n m\u00e0 c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ebfu \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ho\u00e0n tr\u1ea3 th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; B\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb, bi\u00ean lai n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ea1i b\u1ea3n ch\u1ee5p \u0111\u00f3.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu \u0111\u01a1n v\u1ecb chi tr\u1ea3, sau khi b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n, m\u00e0 v\u1eabn c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf, th\u00ec\u00a0th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8211; Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT \u2013 BTC<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8211; B\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb, bi\u00ean lai n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ea1i b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4.2.\u00a0H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp\u00a0quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC s<\/strong><strong>\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;2. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf m\u00e0 ch\u1ec9 c\u1ea7n ghi s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0o ch\u1ec9 ti\u00eau [47] &#8211; \u201cS\u1ed1 thu\u1ebf ho\u00e0n tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n NNT\u201d ho\u1eb7c ch\u1ec9 ti\u00eau [49] &#8211; \u201cT\u1ed5ng s\u1ed1 thu\u1ebf b\u00f9 tr\u1eeb cho c\u00e1c ph\u00e1t sinh c\u1ee7a k\u1ef3 sau\u201d t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo m\u1eabu s\u1ed1 02\/QTT-TNCN khi quy\u1ebft to\u00e1n thu\u1ebf.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf, khi c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf TNCn, kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, m\u00e0 ch\u1ec9 c\u1ea7n ghi s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0o ch\u1ec9 ti\u00eau 47, ho\u1eb7c ch\u1ec9 ti\u00eau 49 t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu s\u1ed1 02\/QTT-TNCN khi quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4.3. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u00f3 nhu c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf m\u00e0 ch\u1ec9 c\u1ea7n ghi s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 [31] \u2013 \u201cS\u1ed1 thu\u1ebf ho\u00e0n tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n NNT\u201d ho\u1eb7c ch\u1ec9 ti\u00eau s\u1ed1 [33] \u2013 \u201cS\u1ed1 thu\u1ebf b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau\u201d t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo m\u1eabu s\u1ed1 13\/KK-TNCN khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h2><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-832013nd-cp-quy-dinh-chi-tiet-luat-quan-ly-thue-2\/\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP<\/a> v\u00e0\u00a0\u0110i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 58 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c3. Tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y) th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 06 (s\u00e1u) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf\u2026\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean,sau th\u1eddi gian 6 ng\u00e0y, c\u01a1 quan thu\u1ebf s\u1ebd c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf cho c\u00e1 nh\u00e2n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc xem th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-doi-voi-khoan-thu-nhap-tu-kinh-doanh-tien-luong-tien-cong-cua-ca-nhan-cu-tru\/\">C\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-ca-nhan-khong-phai-quyet-toan-thue-tncn-nam-2015\/\">Nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/doi-tuong-nop-thue-thu-nhap-ca-nhan\/\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNCN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thu-tuc-cap-mst-ca-nhan-khi-trung-chung-minh-nhan-dan\/\">Th\u1ee7 t\u1ee5c c\u1ea5p MST c\u00e1 nh\u00e2n khi tr\u00f9ng ch\u1ee9ng minh th\u01b0 nh\u00e2n d\u00e2n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/ho-so-quyet-toan-thue-tncn-doi-voi-nhung-ca-nhan-truc-tiep-khai-quyet-toan-thue\/\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1ea1i b\u00e0i vi\u1ebft n\u00e0y K\u1ebf to\u00e1n Centax xin chia s\u1ebb H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) m\u1edbi nh\u1ea5t. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":12952,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1613],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12917"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12917"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12917\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12952"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12917"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}