{"id":23607,"date":"2025-02-25T10:37:04","date_gmt":"2025-02-25T03:37:04","guid":{"rendered":"https:\/\/luathoasen.vn\/?p=23607"},"modified":"2025-03-10T08:49:40","modified_gmt":"2025-03-10T01:49:40","slug":"quy-trinh-hoan-thue-thu-nhap-ca-nhan-tu-dong","status":"publish","type":"post","link":"https:\/\/mail.luathoasen.vn\/en\/tin-tuc\/quy-trinh-hoan-thue-thu-nhap-ca-nhan-tu-dong\/","title":{"rendered":"Quy tr\u00ecnh ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ef1 \u0111\u1ed9ng"},"content":{"rendered":"

T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 108\/Q\u0110-TCT ng\u00e0y 24\/01\/2025 v\u1ec1 quy tr\u00ecnh ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ef1 \u0111\u1ed9ng (Quy\u1ebft \u0111\u1ecbnh 108). Quy tr\u00ecnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p tr\u00ean to\u00e0n qu\u1ed1c.<\/strong><\/p>\n\n\n\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf b\u1edfi ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) kh\u00f4ng ch\u1ec9 l\u00e0 quy\u1ec1n l\u1ee3i m\u00e0 c\u00f2n l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) v\u00e0 c\u01a1 quan thu\u1ebf<\/p>\n\n\n\n

Theo \u0111\u00f3, quy tr\u00ecnh ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1ef1 \u0111\u1ed9ng quy \u0111\u1ecbnh tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c c\u00e1c b\u01b0\u1edbc \u0111\u1ec3 c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN. <\/p>\n\n\n\n

N\u1ed9i dung quy tr\u00ecnh ho\u00e0n thu\u1ebf TNCN t\u1ef1 \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc: (1) t\u1ea1o v\u00e0 ti\u1ebfp nh\u1eadn t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ee3i \u00fd c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n c\u1ee7a NNT; (2) gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf TNCN t\u1ef1 \u0111\u1ed9ng; (3) ki\u1ec3m so\u00e1t sau ho\u00e0n thu\u1ebf TNCN.<\/p>\n\n\n\n

Theo \u0111\u00f3, v\u1edbi vi\u1ec7c tri\u1ec3n khai th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf TNCN t\u1ef1 \u0111\u1ed9ng l\u00e0 m\u1ed9t trong nh\u1eefng \u1ee9ng d\u1ee5ng m\u1edbi c\u00e1ch l\u00e0m m\u1edbi m\u00e0 ng\u00e0nh Thu\u1ebf \u0111ang \u0111\u1ea9y nhanh qu\u00e1 tr\u00ecnh \u1ee9ng d\u1ee5ng tr\u00ean n\u1ec1n t\u1ea3ng \u1ee9ng c\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i nh\u1ea5t cho NNT ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf b\u1edfi ho\u00e0n thu\u1ebf TNCN kh\u00f4ng ch\u1ec9 l\u00e0 quy\u1ec1n l\u1ee3i m\u00e0 c\u00f2n l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a NNT.<\/p>\n\n\n\n

Ho\u00e0n thu\u1ebf TNCN t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c tri\u1ec3n khai tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed v\u00e0 c\u00f3 th\u1ec3 trong th\u1eddi gian \u0111\u1ea7u NNT s\u1ebd c\u00f3 nh\u1eefng \u0111i\u1ec3m ch\u01b0a quen thu\u1ed9c, v\u00ec v\u1eady xin gi\u1edbi thi\u1ec7u m\u1ed9t s\u1ed1 \u0111i\u1ec3m c\u01a1 b\u1ea3n NNT c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc c\u1ee7a Quy tr\u00ecnh. C\u1ee5 th\u1ec3:<\/p>\n\n\n\n

T\u1ea1o v\u00e0 ti\u1ebfp nh\u1eadn t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/p>\n\n\n\n

T\u1ea1i \u0110i\u1ec1u 4. T\u1ea1o v\u00e0 ti\u1ebfp nh\u1eadn T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ee3i \u00fd c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n c\u1ee7a NNT:<\/p>\n\n\n\n

Th\u1ee9 nh\u1ea5t, v\u1ec1 vi\u1ec7c t\u1ea1o T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ee3i \u00fd: T\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u k\u00ea khai c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u00e0 c\u1ee7a c\u00e1 nh\u00e2n, d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, d\u1eef li\u1ec7u t\u1ed5ng quan v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf, c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a NNT tr\u00ean to\u00e0n qu\u1ed1c, h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin (CNTT) c\u1ee7a ng\u00e0nh Thu\u1ebf t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai c\u1ee7a NNT v\u00e0 t\u1ea1o T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ee3i \u00fd \u0111\u1ed1i v\u1edbi NNT l\u00e0 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf TNCN. <\/p>\n\n\n\n

Vi\u1ec7c t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u v\u00e0 t\u1ea1o l\u1eadp T\u1edd khai g\u1ee3i \u00fd \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng CNTT ng\u00e0nh Thu\u1ebf t\u1ef1 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n ngay sau th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp.<\/p>\n\n\n\n

NNT l\u00e0 c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u1ee9ng d\u1ee5ng eTax Mobile, \u1ee9ng d\u1ee5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed d\u00e0nh cho c\u00e1 nh\u00e2n c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra th\u00f4ng tin tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ee3i \u00fd do h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng CNTT c\u1ee7a ng\u00e0nh Thu\u1ebf t\u1ef1 \u0111\u1ed9ng t\u1ea1o l\u1eadp.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u1ed3ng \u00fd v\u1edbi th\u00f4ng tin \u0111\u01b0\u1ee3c g\u1ee3i \u00fd tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ee3i \u00fd, NNT x\u00e1c nh\u1eadn v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh tr\u00ean \u1ee9ng d\u1ee5ng.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p NNT kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi th\u00f4ng tin \u0111\u01b0\u1ee3c g\u1ee3i \u00fd tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ee3i \u00fd, NNT s\u1eeda l\u1ea1i th\u00f4ng tin t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng, b\u1ed5 sung l\u00fd do ch\u00eanh l\u1ec7ch v\u1edbi s\u1ed1 c\u01a1 quan thu\u1ebf g\u1ee3i \u00fd v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n k\u00e8m theo t\u00e0i li\u1ec7u ch\u1ee9ng minh theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

Th\u1ee9 hai, v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ee3i \u00fd c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 c\u1ee7a NNT: H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh t\u1ef1 \u0111\u1ed9ng t\u1ea1o v\u00e0 g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed, Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf (theo m\u1eabu s\u1ed1 01-1\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 19\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh), cho NNT ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u00f3 ch\u1ec9 ti\u00eau “S\u1ed1 thu\u1ebf ho\u00e0n tr\u1ea3 cho NNT\u201d.<\/p>\n\n\n\n

Ngay sau khi g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf cho NNT, ph\u00e2n h\u1ec7 ho\u00e0n thu\u1ebf t\u1ef1 \u0111\u1ed9ng t\u1ea1o h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/p>\n\n\n\n

Th\u1ee9 ba, \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 c\u1ee7a NNT: \u0111\u01b0\u1ee3c n\u1ed9p b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c kh\u00e1c v\u1edbi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Quy tr\u00ecnh ho\u00e0n thu\u1ebf TNCN t\u1ef1 \u0111\u1ed9ng ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh 108\/Q\u0110-TCT 2025, h\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 b\u1ed9 ph\u1eadn ti\u1ebfp nh\u1eadn v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn, ch\u1ea5p nh\u1eadn t\u1edd khai v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Quy tr\u00ecnh qu\u1ea3n l\u00fd khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a NNT. <\/p>\n\n\n\n

Sau \u0111\u00f3, h\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 ph\u00e2n h\u1ec7 ho\u00e0n thu\u1ebf t\u1ef1 \u0111\u1ed9ng t\u1ea1o h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 4 Quy tr\u00ecnh ho\u00e0n thu\u1ebf TNCN t\u1ef1 \u0111\u1ed9ng ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh 108\/Q\u0110-TCT 2025.<\/p>\n\n\n\n

H\u1ed3 s\u01a1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c x\u1eed l\u00fd t\u1ef1 \u0111\u1ed9ng<\/strong><\/p>\n\n\n\n

T\u1ea1i \u0110i\u1ec1u 5. Gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf TNCN t\u1ef1 \u0111\u1ed9ng quy \u0111\u1ecbnh: Ph\u00e2n h\u1ec7 ho\u00e0n thu\u1ebf TNCN s\u1ebd t\u1ef1 \u0111\u1ed9ng ki\u1ec3m tra v\u00e0 x\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c x\u1eed l\u00fd t\u1ef1 \u0111\u1ed9ng khi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n. C\u1ee5 th\u1ec3:<\/p>\n\n\n\n

Th\u1ee9 nh\u1ea5t, t\u1ea1i th\u1eddi \u0111i\u1ec3m gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thay ti\u1ec1n thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb ho\u1eb7c t\u1ed5ng ti\u1ec1n thu\u1ebf TNCN ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p \u0111\u1ee7 v\u00e0o NSNN t\u1ea1i k\u1ef3 quy\u1ebft to\u00e1n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/p>\n\n\n\n

Th\u1ee9 hai, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN c\u00f3 ch\u1ec9 ti\u00eau \u201cT\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf\u201d kh\u1edbp \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf theo c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a ng\u00e0nh Thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 v\u00e0 c\u00f3 ch\u1ec9 ti\u00eau \u201cT\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3\u201d nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf theo c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a ng\u00e0nh Thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1.<\/p>\n\n\n\n

Th\u1ee9 ba, th\u00f4ng tin t\u00e0i kho\u1ea3n nh\u1eadn ti\u1ec1n ho\u00e0n tr\u1ea3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c minh v\u00e0 li\u00ean k\u1ebft v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a ng\u00e0nh Thu\u1ebf.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n, ph\u00e2n h\u1ec7 ho\u00e0n thu\u1ebf TNCN t\u1ef1 \u0111\u1ed9ng t\u1ea1o \u0111\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf, l\u1eadp Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf (ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ho\u00e0n ki\u00eam b\u00f9 tr\u1eeb thu NSNN) v\u00e0 L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu NSNN (ho\u1eb7c L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb kho\u1ea3n thu NSNN) \u0111\u1ec3 chuy\u1ec3n Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf k\u00fd \u0111i\u1ec7n t\u1eed. <\/p>\n\n\n\n

Nh\u1eefng c\u00f4ng vi\u1ec7c n\u00eau tr\u00ean do h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng CNTT c\u1ee7a ng\u00e0nh Thu\u1ebf t\u1ef1 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n k\u1ec3 t\u1eeb khi g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf cho NNT.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, b\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf d\u1ef1 th\u1ea3o Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf (M\u1eabu s\u1ed1 04\/TB-HT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC) tr\u00ean TMS, tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf k\u00fd ban h\u00e0nh, g\u1eedi NNT.<\/p>\n\n\n\n

* Quy tr\u00ecnh ho\u00e0n thu\u1ebf TNCN t\u1ef1 \u0111\u1ed9ng ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 108\/Q\u0110-TCT 2025 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Quy tr\u00ecnh ho\u00e0n thu\u1ebf ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 679\/Q\u0110-TCT ng\u00e0y 31\/5\/2023 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n\n\n\n

Ngu\u1ed3n: B\u00e1o \u0110i\u1ec7n T\u1eed Ch\u00ednh Ph\u1ee7<\/a><\/p>\n\n\n\n

\n
\u00a0<\/div>\n<\/div>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 108\/Q\u0110-TCT ng\u00e0y 24\/01\/2025 v\u1ec1 quy tr\u00ecnh ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ef1 \u0111\u1ed9ng (Quy\u1ebft \u0111\u1ecbnh 108). Quy tr\u00ecnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p tr\u00ean to\u00e0n qu\u1ed1c. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/p>","protected":false},"author":5,"featured_media":23608,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-23607","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/mail.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23607","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mail.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mail.luathoasen.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mail.luathoasen.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/mail.luathoasen.vn\/en\/wp-json\/wp\/v2\/comments?post=23607"}],"version-history":[{"count":1,"href":"https:\/\/mail.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23607\/revisions"}],"predecessor-version":[{"id":23609,"href":"https:\/\/mail.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23607\/revisions\/23609"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mail.luathoasen.vn\/en\/wp-json\/wp\/v2\/media\/23608"}],"wp:attachment":[{"href":"https:\/\/mail.luathoasen.vn\/en\/wp-json\/wp\/v2\/media?parent=23607"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mail.luathoasen.vn\/en\/wp-json\/wp\/v2\/categories?post=23607"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mail.luathoasen.vn\/en\/wp-json\/wp\/v2\/tags?post=23607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}