{"id":1566,"date":"2015-07-11T04:17:27","date_gmt":"2015-07-11T04:17:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1566"},"modified":"2015-08-05T09:16:47","modified_gmt":"2015-08-05T09:16:47","slug":"ho-so-dang-ky-nguoi-phu-thuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1566","title":{"rendered":"H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1585 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/H\u1ed3-s\u01a1-\u0111\u0103ng-k\u00ed-ng\u01b0\u1eddi-ph\u1ee5-thu\u1ed9c.jpg\" alt=\"H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c - \u1ea3nh ch\u00ednh\" width=\"276\" height=\"183\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u1edbi t\u1eebng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 kh\u00e1c nhau. \u00a0Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u00a0l\u00e0m t\u1edd khai \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i ho\u00e0n thi\u1ec7n c\u00e1c<strong> H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong>\u00a0\u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi t\u00ednh thu\u1ebf TNCN. C\u1ea7n nh\u1eefng gi\u1ea5y t\u1edd g\u00ec \u0111\u1ec3 ho\u00e0n thi\u1ec7n <strong>h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong>? H\u00f4m nay <strong><a href=\"https:\/\/centax.dsoftware.vn\/\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ec1 c\u00e1c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u00e0m \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u chi ti\u1ebft\u00a0Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c g\u1ed3m nh\u1eefng ai? V\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 xem t\u1ea1i b\u00e0i vi\u1ebft:\u00a0<\/span><span style=\"font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nguoi-phu-thuoc\/\">Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/a>.<\/span><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 1, \u0110i\u1ec1u 9, <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> <\/strong>quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ed1i v\u1edbi t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">1.1. \u0110\u1ed1i v\u1edbi con<\/span><\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>a. Con d\u01b0\u1edbi 18 tu\u1ed5i.<\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 ch\u1ee9ng minh l\u00e0 b\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh v\u00e0 b\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>b. Con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean b\u1ecb khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng<\/em>.<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh v\u00e0 b\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n (n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>c. Con \u0111ang theo h\u1ecdc t\u1ea1i c\u00e1c b\u1eadc h\u1ecdc.<\/strong><\/span><\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n ch\u1ee5p Th\u1ebb sinh vi\u00ean ho\u1eb7c b\u1ea3n khai c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a nh\u00e0 tr\u01b0\u1eddng ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh \u0111ang theo h\u1ecdc t\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p, trung h\u1ecdc ph\u1ed5 th\u00f4ng ho\u1eb7c h\u1ecdc ngh\u1ec1.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>d. Tr\u01b0\u1eddng h\u1ee3p l\u00e0 con nu\u00f4i, con ngo\u00e0i gi\u00e1 th\u00fa, con ri\u00eang.<\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong tr\u01b0\u1eddng h\u1ee3p con nu\u00f4i, con ngo\u00e0i gi\u00e1 th\u00fa, con ri\u00eang th\u00ec b\u00ean c\u1ea1nh ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ea7n c\u00f3 th\u00eam gi\u1ea5y t\u1edd kh\u00e1c nh\u01b0:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n ch\u1ee5p quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn vi\u1ec7c nu\u00f4i con nu\u00f4i<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn vi\u1ec7c nh\u1eadn cha, m\u1eb9, con c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n&#8230;<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.2. \u0110\u1ed1i v\u1edbi v\u1ee3 ho\u1eb7c ch\u1ed3ng.<\/strong><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n ch\u1ee5p s\u1ed5 h\u1ed9 kh\u1ea9u (ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 v\u1ee3 ch\u1ed3ng) ho\u1eb7c B\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn k\u1ebft h\u00f4n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p v\u1ee3 ho\u1eb7c ch\u1ed3ng trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng th\u00ec ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ea7n c\u00f3 th\u00eam gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng nh\u01b0 b\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi khuy\u1ebft t\u1eadt kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, b\u1ea3n ch\u1ee5p h\u1ed3 s\u01a1 b\u1ec7nh \u00e1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi m\u1eafc b\u1ec7nh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng (nh\u01b0 b\u1ec7nh AIDS, ung th\u01b0, suy th\u1eadn m\u00e3n,..).<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.3. \u0110\u1ed1i v\u1edbi cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha v\u1ee3, m\u1eb9 v\u1ee3 (ho\u1eb7c cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng), cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, cha nu\u00f4i h\u1ee3p ph\u00e1p, m\u1eb9 nu\u00f4i h\u1ee3p ph\u00e1p.<\/strong><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 b\u1ea3n ch\u1ee5p s\u1ed5 h\u1ed9 kh\u1ea9u (n\u1ebfu c\u00f3 c\u00f9ng s\u1ed5 h\u1ed9 kh\u1ea9u), gi\u1ea5y khai sinh, quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn vi\u1ec7c nh\u1eadn cha, m\u1eb9, con c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng th\u00ec ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean, h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ea7n c\u00f3 th\u00eam gi\u1ea5y t\u1edd ch\u1ee9ng minh l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng nh\u01b0 b\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi khuy\u1ebft t\u1eadt kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, b\u1ea3n ch\u1ee5p h\u1ed3 s\u01a1 b\u1ec7nh \u00e1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi m\u1eafc b\u1ec7nh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng (nh\u01b0 b\u1ec7nh AIDS, ung th\u01b0, suy th\u1eadn m\u00e3n,..).<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.4. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n kh\u00e1c.<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft d.4, \u0110i\u1ec3m d, Kho\u1ea3n 1, \u0110i\u1ec1u 9, <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> th\u00ec h\u1ed3 s\u01a1 c\u1ea7n ch\u1ee9ng minh bao g\u1ed3m c\u00e1c gi\u1ea5y t\u1edd sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c Gi\u1ea5y khai sinh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n ch\u1ee5p gi\u1ea5y t\u1edd x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n ch\u1ee5p s\u1ed5 h\u1ed9 kh\u1ea9u (n\u1ebfu c\u00f3 c\u00f9ng s\u1ed5 h\u1ed9 kh\u1ea9u).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n ch\u1ee5p \u0111\u0103ng k\u00fd t\u1ea1m tr\u00fa c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (n\u1ebfu kh\u00f4ng c\u00f9ng s\u1ed5 h\u1ed9 kh\u1ea9u).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n t\u1ef1 khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u01b0 tr\u00fa v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111ang s\u1ed1ng c\u00f9ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n t\u1ef1 khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111ang c\u01b0 tr\u00fa v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c hi\u1ec7n \u0111ang c\u01b0 tr\u00fa t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 kh\u00f4ng c\u00f3 ai nu\u00f4i d\u01b0\u1ee1ng (tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng s\u1ed1ng c\u00f9ng).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng nh\u01b0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u00ec c\u1ea7n th\u00eam:<\/span><\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi khuy\u1ebft t\u1eadt kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3n ch\u1ee5p h\u1ed3 s\u01a1 b\u1ec7nh \u00e1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi m\u1eafc b\u1ec7nh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng (nh\u01b0 b\u1ec7nh AIDS, ung th\u01b0, suy th\u1eadn m\u00e3n,..).<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.5. C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i.<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i n\u1ebfu kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 theo h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 n\u00eau tr\u00ean th\u00ec ph\u1ea3i c\u00f3 c\u00e1c t\u00e0i li\u1ec7u ph\u00e1p l\u00fd t\u01b0\u01a1ng t\u1ef1 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.6. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p.<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m vi\u1ec7c trong t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 quan h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p c\u00f3 b\u1ed1, m\u1eb9, v\u1ee3 (ho\u1eb7c ch\u1ed3ng), con v\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngo\u00e0i ra, Theo <strong><a href=\"https:\/\/centax.dsoftware.vn\/cong-van-7851ct-tncn-quyet-toan-thue-tncn-nam-2014-va-cap-mst-nguoi-phu-thuoc\/\">CV s\u1ed1 7851\/CT-TNCN<\/a><\/strong> ng\u00e0y 02\/03\/2015 v\u1ec1 vi\u1ec7c c\u1ea5p M\u00e3 s\u1ed1 thu\u1ebf cho Ng\u01b0\u1eddi Ph\u1ee5 thu\u1ed9c c\u00f3 h\u01b0\u1edbng d\u1eabn nh\u01b0 sau: N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo <strong>M\u1eabu 16\/\u0110K \u2013TNCN<\/strong> th\u00ec:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>C\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 ch\u1ee9ng minh NPT ho\u1eb7c th\u00f4ng tin tr\u00ean m\u1eabu 16\/\u0110K-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, TCTTN thu th\u1eadp th\u00f4ng tin c\u1ee7a NPT khai v\u00e0o Ph\u1ee5 l\u1ee5c 05-3\/BK-TNCN. Tr\u01b0\u1eddng h\u1ee3p NPT kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 05-3\/BK-TNCN, TCTTN h\u01b0\u1edbng d\u1eabn NNT b\u1ed5 sung c\u00e1c th\u00f4ng tin c\u00f2n thi\u1ebfu \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 c\u1ea5p MST cho NPT\u201d<\/em>. \u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi nh\u1eefng NPT ph\u00e1t sinh m\u1edbi t\u1eeb ng\u00e0y 01\/01\/2015 tr\u1edf \u0111i TCTTN s\u1eed d\u1ee5ng <strong>M\u1eabu 16\/TH<\/strong> \u0111\u1ec3 k\u00ea khai.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau \u0111\u00f3 ki\u1ebft xu\u1ea5t <strong>k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u file XML \u0111\u1ec3 g\u1eedi C\u01a1 quan Thu\u1ebf<\/strong><strong>. <\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong><span style=\"text-decoration: underline;\">Ch\u00fa \u00fd<\/span>:<\/strong> T\u00f9y thu\u1ed9c v\u00e0o c\u00e1c chi c\u1ee5c thu\u1ebf kh\u00e1c nhau s\u1ebd y\u00eau c\u1ea7u NNT n\u1ed9p th\u00eam m\u1eabu 16\/\u0110K-TNCN tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan Thu\u1ebf. N\u00ean b\u1ea1n \u0111\u1ecdc tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 th\u1ec3 g\u1ecdi tr\u1ef1c ti\u1ebfp h\u1ecfi c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p m\u00ecnh \u0111\u1ec3 n\u1eafm \u0111\u01b0\u1ee3c th\u1ee7 t\u1ee5c \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t.<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 t\u1ea3i v\u1ec1 t\u1ea1i \u0111\u00e2y <a href=\"https:\/\/centax.dsoftware.vn\/to-khai-dang-ky-nguoi-phu-thuoc-mau-so-16dk-tncn\/\" target=\"_blank\">M\u1eabu 16\/\u0110K-TNCN<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><strong>2. Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">\u0110\u1ec3 bi\u1ebft th\u00eam c\u00e1c th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam \u1edf b\u00e0i vi\u1ebft:\u00a0<\/span><span style=\"font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thu-tuc-dang-ky-nguoi-phu-thuoc\/\">Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/a><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u1edbi t\u1eebng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 kh\u00e1c nhau. \u00a0Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u00a0l\u00e0m t\u1edd khai \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i ho\u00e0n thi\u1ec7n c\u00e1c H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c\u00a0\u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi t\u00ednh thu\u1ebf TNCN. C\u1ea7n nh\u1eefng gi\u1ea5y t\u1edd g\u00ec \u0111\u1ec3 ho\u00e0n thi\u1ec7n..<\/p>\n","protected":false},"author":7,"featured_media":6325,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[194],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1566"}],"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=1566"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1566\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6325"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1566"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}