{"id":10732,"date":"2026-11-03T15:13:30","date_gmt":"2026-11-03T08:13:30","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10732"},"modified":"2026-11-03T15:13:30","modified_gmt":"2026-11-03T08:13:30","slug":"tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/","title":{"rendered":"Ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi k\u1ebf to\u00e1n doanh nghi\u1ec7p g\u1eb7p th\u01b0\u1eddng xuy\u00ean v\u00e0o cu\u1ed1i n\u0103m v\u00e0 m\u1ed7i khi c\u00f3 ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c. C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn: kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, nh\u01b0ng ch\u1ec9 khi chi \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n, \u0111\u00fang m\u1ee9c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai m\u1ed9t chi ti\u1ebft nh\u1ecf, ch\u1eb3ng h\u1ea1n chi v\u01b0\u1ee3t m\u1ee9c lu\u1eadt \u0111\u1ecbnh ho\u1eb7c thi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i chi ph\u00ed, ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf TNCN cho ph\u1ea7n v\u01b0\u1ee3t. Nghi\u00eam tr\u1ecdng h\u01a1n, n\u1ebfu kh\u00f4ng thanh to\u00e1n ti\u1ec1n ph\u00e9p n\u0103m khi ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c, doanh nghi\u1ec7p c\u00f2n \u0111\u1ed1i m\u1eb7t m\u1ee9c ph\u1ea1t t\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1eadp nh\u1eadt n\u0103m 2026 g\u1ed3m <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Bo-Luat-lao-dong-2019-333670.aspx\" target=\"_blank\" rel=\"noopener\">Labor Code 2019<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\">Personal Income Tax Law 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216219\" target=\"_blank\" rel=\"noopener\">Decree 320\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP. C\u00e1c tr\u00edch d\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean v\u0103n \u0111\u1ec3 k\u1ebf to\u00e1n \u0111\u1ed1i chi\u1ebfu khi x\u1eed l\u00fd nghi\u1ec7p v\u1ee5.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Quy_dinh_ve_tien_nghi_phep_nam_chua_nghi_het_theo_Bo_luat_Lao_dong_2019\" >Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Nghi_hang_nam\" >Ngh\u1ec9 h\u00e0ng n\u0103m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Tien_nghi_phep_nam_chua_nghi_het_co_tinh_thue_TNDN_khong\" >Ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Can_cu_phap_ly_ve_chi_phi_duoc_tru\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Cac_khoan_chi_duoc_tru_khi_xac_dinh_thu_nhap_chiu_thue\" >C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Cac_khoan_chi_khong_duoc_tru_khi_xac_dinh_thu_nhap_chiu_thue\" >C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Dieu_kien_de_tien_phep_nam_chua_nghi_duoc_tinh_vao_chi_phi_duoc_tru\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ti\u1ec1n ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Tien_nghi_phep_nam_chua_nghi_het_co_tinh_thue_TNCN_khong\" >Ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Can_cu_mien_thue_TNCN\" >C\u0103n c\u1ee9 mi\u1ec5n thu\u1ebf TNCN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Khi_nao_mien_thue_khi_nao_phai_tinh_thue_TNCN\" >Khi n\u00e0o mi\u1ec5n thu\u1ebf, khi n\u00e0o ph\u1ea3i t\u00ednh thu\u1ebf TNCN?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Tien_nghi_phep_nam_chua_nghi_het_co_tinh_thue_TNCN_va_TNDN_Tong_hop_va_luu_y_cho_ke_toan\" >Ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN: T\u1ed5ng h\u1ee3p v\u00e0 l\u01b0u \u00fd cho k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Doanh_nghiep_khong_thanh_toan_tien_nghi_phep_nam_co_the_bi_phat_100_trieu_dong\" >Doanh nghi\u1ec7p kh\u00f4ng thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t 100 tri\u1ec7u \u0111\u1ed3ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Cau_hoi_thuong_gap_ve_tien_nghi_phep_nam_chua_nghi_het_co_tinh_thue_TNCN_va_TNDN\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Tien_nghi_phep_nam_chua_nghi_het_co_tinh_thue_TNCN_va_TNDN_khi_NLD_thoi_viec_khong\" >Ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN khi NL\u0110 th\u00f4i vi\u1ec7c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Tra_tien_phep_nam_cao_hon_muc_luat_dinh_thi_xu_ly_thue_TNCN_the_nao\" >Tr\u1ea3 ti\u1ec1n ph\u00e9p n\u0103m cao h\u01a1n m\u1ee9c lu\u1eadt \u0111\u1ecbnh th\u00ec x\u1eed l\u00fd thu\u1ebf TNCN th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Thanh_toan_tien_phep_nam_bang_tien_mat_co_duoc_tinh_vao_chi_phi_duoc_tru_khong\" >Thanh to\u00e1n ti\u1ec1n ph\u00e9p n\u0103m b\u1eb1ng ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-nghi-phep-nam-chua-nghi-het-co-tinh-thue-tncn-va-tndn\/#Muc_phat_cao_nhat_khi_khong_tra_tien_phep_nam_cho_nguoi_lao_dong_thoi_viec_la_bao_nhieu\" >M\u1ee9c ph\u1ea1t cao nh\u1ea5t khi kh\u00f4ng tr\u1ea3 ti\u1ec1n ph\u00e9p n\u0103m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c l\u00e0 bao nhi\u00eau?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_tien_nghi_phep_nam_chua_nghi_het_theo_Bo_luat_Lao_dong_2019\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN hay kh\u00f4ng, tr\u01b0\u1edbc h\u1ebft k\u1ebf to\u00e1n c\u1ea7n n\u1eafm \u0111i\u1ec1u ki\u1ec7n ph\u00e1t sinh kho\u1ea3n chi n\u00e0y. C\u0103n c\u1ee9 \u0110i\u1ec1u 113 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 quy \u0111\u1ecbnh v\u1ec1 ngh\u1ec9 h\u1eb1ng n\u0103m nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_hang_nam\"><\/span><b>Ngh\u1ec9 h\u00e0ng n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng cho m\u1ed9t ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u00ec \u0111\u01b0\u1ee3c ngh\u1ec9 h\u1eb1ng n\u0103m, h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">12 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m c\u00f4ng vi\u1ec7c trong \u0111i\u1ec1u ki\u1ec7n b\u00ecnh th\u01b0\u1eddng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">14 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a th\u00e0nh ni\u00ean, lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi l\u00e0m ngh\u1ec1, c\u00f4ng vi\u1ec7c n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">16 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m ngh\u1ec1, c\u00f4ng vi\u1ec7c \u0111\u1eb7c bi\u1ec7t n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p do th\u00f4i vi\u1ec7c, b\u1ecb m\u1ea5t vi\u1ec7c l\u00e0m m\u00e0 ch\u01b0a ngh\u1ec9 h\u1eb1ng n\u0103m ho\u1eb7c ch\u01b0a ngh\u1ec9 h\u1ebft s\u1ed1 ng\u00e0y ngh\u1ec9 h\u1eb1ng n\u0103m th\u00ec \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m quy \u0111\u1ecbnh l\u1ecbch ngh\u1ec9 h\u1eb1ng n\u0103m sau khi tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o tr\u01b0\u1edbc cho ng\u01b0\u1eddi lao \u0111\u1ed9ng bi\u1ebft. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1ec3 ngh\u1ec9 h\u1eb1ng n\u0103m th\u00e0nh nhi\u1ec1u l\u1ea7n ho\u1eb7c ngh\u1ec9 g\u1ed9p t\u1ed1i \u0111a 03 n\u0103m m\u1ed9t l\u1ea7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb quy \u0111\u1ecbnh tr\u00ean, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd 03 \u0111i\u1ec3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 ng\u00e0y ph\u00e9p chu\u1ea9n<\/b><span style=\"font-weight: 400;\"> l\u00e0 12, 14 ho\u1eb7c 16 ng\u00e0y l\u00e0m vi\u1ec7c t\u00f9y \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh \u201cm\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u201d khi x\u00e9t mi\u1ec5n thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c thanh to\u00e1n<\/b><span style=\"font-weight: 400;\"> theo kho\u1ea3n 3 l\u00e0 khi ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c, b\u1ecb m\u1ea5t vi\u1ec7c l\u00e0m m\u00e0 ch\u01b0a ngh\u1ec9 ho\u1eb7c ch\u01b0a ngh\u1ec9 h\u1ebft s\u1ed1 ng\u00e0y ph\u00e9p n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ec9 g\u1ed9p<\/b><span style=\"font-weight: 400;\"> t\u1ed1i \u0111a 03 n\u0103m m\u1ed9t l\u1ea7n n\u1ebfu hai b\u00ean th\u1ecfa thu\u1eadn, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng b\u1ed1 tr\u00ed l\u1ecbch ngh\u1ec9 thay v\u00ec chi tr\u1ea3 b\u1eb1ng ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn b\u0103n kho\u0103n v\u1ec1 vi\u1ec7c chi tr\u1ea3 ti\u1ec1n ph\u00e9p n\u0103m trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c ngo\u00e0i th\u00f4i vi\u1ec7c. B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/4-diem-luu-y-khi-bai-bo-quy-dinh-thanh-toan-tien-nghi-phep-nam\/\"> 4 \u0111i\u1ec3m l\u01b0u \u00fd khi b\u00e3i b\u1ecf quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 hi\u1ec3u r\u00f5 b\u1ed1i c\u1ea3nh thay \u0111\u1ed5i c\u1ee7a quy \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_nghi_phep_nam_chua_nghi_het_co_tinh_thue_TNDN_khong\"><\/span><b>Ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi g\u00f3c \u0111\u1ed9 doanh nghi\u1ec7p, khi x\u00e9t ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN, c\u00e2u h\u1ecfi c\u1ee5 th\u1ec3 l\u00e0 kho\u1ea3n chi n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb hay kh\u00f4ng. C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 c\u00f3, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ve_chi_phi_duoc_tru\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_duoc_tru_khi_xac_dinh_thu_nhap_chiu_thue\"><\/span><b>C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i c\u00e1c \u0111i\u1ec3m sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 kho\u1ea3n chi ph\u00ed b\u1ed5 sung \u0111\u01b0\u1ee3c tr\u1eeb theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh tr\u00ean chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau<\/span><span style=\"font-weight: 400;\">:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_khong_duoc_tru_khi_xac_dinh_thu_nhap_chiu_thue\"><\/span><b>C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c v\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u1eed ng\u01b0\u1eddi sang l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c di chuy\u1ec3n trong n\u1ed9i b\u1ed9 T\u1eadp \u0111o\u00e0n, gi\u1eefa c\u00f4ng ty m\u1eb9 v\u1edbi c\u00f4ng ty con); Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_tien_phep_nam_chua_nghi_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ti\u1ec1n ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, doanh nghi\u1ec7p chi ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m cho nh\u1eefng ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9 h\u1ebft c\u1ee7a NL\u0110 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN, n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9 h\u1ebft c\u1ee7a NL\u0110 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 113 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n chi v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 kho\u1ea3n chi ph\u00ed b\u1ed5 sung \u0111\u01b0\u1ee3c tr\u1eeb theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh tr\u00ean chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t khi\u1ebfn kho\u1ea3n chi b\u1ecb lo\u1ea1i l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c quy ch\u1ebf kh\u00f4ng ghi r\u00f5 \u0111i\u1ec1u ki\u1ec7n, m\u1ee9c h\u01b0\u1edfng ti\u1ec1n ph\u00e9p n\u0103m, ho\u1eb7c doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n chi ph\u00ed nh\u01b0ng ch\u01b0a th\u1ef1c chi. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t h\u1ed3 s\u01a1 l\u01b0\u01a1ng \u0111\u1ecbnh k\u1ef3; n\u1ebfu b\u1ed9 m\u00e1y k\u1ebf to\u00e1n m\u1ecfng,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tong-hop\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Networkgi\u00fap ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ngay t\u1eeb kh\u00e2u h\u1ea1ch to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_nghi_phep_nam_chua_nghi_het_co_tinh_thue_TNCN_khong\"><\/span><b>Ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede g\u00f3c \u0111\u1ed9 ng\u01b0\u1eddi lao \u0111\u1ed9ng, ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN hay kh\u00f4ng ph\u1ee5 thu\u1ed9c ch\u1ee7 y\u1ebfu v\u00e0o vi\u1ec7c kho\u1ea3n chi c\u00f3 n\u1eb1m trong m\u1ee9c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_mien_thue_TNCN\"><\/span><b>C\u0103n c\u1ee9 mi\u1ec5n thu\u1ebf TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_10733\" aria-describedby=\"caption-attachment-10733\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10733\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Tien-phep-nam-chua-nghi-het-co-tinh-thue-TNCN-va-TNDN_-Can-cu-mien-thue-TNCN.jpg\" alt=\"Ti\u1ec1n ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN: C\u0103n c\u1ee9 mi\u1ec5n thu\u1ebf TNCN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Tien-phep-nam-chua-nghi-het-co-tinh-thue-TNCN-va-TNDN_-Can-cu-mien-thue-TNCN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Tien-phep-nam-chua-nghi-het-co-tinh-thue-TNCN-va-TNDN_-Can-cu-mien-thue-TNCN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Tien-phep-nam-chua-nghi-het-co-tinh-thue-TNCN-va-TNDN_-Can-cu-mien-thue-TNCN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Tien-phep-nam-chua-nghi-het-co-tinh-thue-TNCN-va-TNDN_-Can-cu-mien-thue-TNCN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Tien-phep-nam-chua-nghi-het-co-tinh-thue-TNCN-va-TNDN_-Can-cu-mien-thue-TNCN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10733\" class=\"wp-caption-text\">Ti\u1ec1n ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN: C\u0103n c\u1ee9 mi\u1ec5n thu\u1ebf TNCN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 quy \u0111\u1ecbnh thu nh\u1eadp mi\u1ec5n thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ch\u1ec9 tr\u1ea3; thu nh\u1eadp do qu\u1ef9 b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n chi tr\u1ea3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, theo \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n v\u00e0 m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 113 c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c, Lu\u1eadt Vi\u00ean ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In cases where wages for night work, overtime work, or wages for days not taken as leave exceed the limits prescribed by law, the excess amount will be included in the individual&#039;s taxable income.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_mien_thue_khi_nao_phai_tinh_thue_TNCN\"><\/span><b>Khi n\u00e0o mi\u1ec5n thu\u1ebf, khi n\u00e0o ph\u1ea3i t\u00ednh thu\u1ebf TNCN?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n nh\u1eadn ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m do doanh nghi\u1ec7p chi tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 113 c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c, Lu\u1eadt Vi\u00ean ch\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p chi ti\u1ec1n tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ph\u1ea7n v\u01b0\u1ee3t s\u1ebd t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN. C\u00f9ng theo d\u00f5i b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Case<\/b><\/td>\n<td style=\"text-align: center;\"><b>Personal Income Tax<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9, \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n v\u00e0 m\u1ee9c theo kho\u1ea3n 3 \u0110i\u1ec1u 113 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax-free<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ph\u1ea7n ti\u1ec1n tr\u1ea3 cho ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m c\u00f4ng vi\u1ec7c b\u00ecnh th\u01b0\u1eddng, \u0111\u01b0\u1ee3c h\u01b0\u1edfng 12 ng\u00e0y ph\u00e9p\/n\u0103m, th\u00f4i vi\u1ec7c khi c\u00f2n 5 ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9. Doanh nghi\u1ec7p thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cho 5 ng\u00e0y n\u00e0y theo kho\u1ea3n 3 \u0110i\u1ec1u 113 th\u00ec to\u00e0n b\u1ed9 kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. N\u1ebfu theo ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9, doanh nghi\u1ec7p tr\u1ea3 th\u00eam cho s\u1ed1 ng\u00e0y v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ng\u00e0y ph\u00e9p theo lu\u1eadt, ph\u1ea7n chi th\u00eam \u0111\u00f3 ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00e1ch ph\u1ea7n mi\u1ec5n thu\u1ebf v\u00e0 ph\u1ea7n ch\u1ecbu thu\u1ebf ngay tr\u00ean b\u1ea3ng l\u01b0\u01a1ng l\u00e0 b\u01b0\u1edbc k\u1ebf to\u00e1n kh\u00f4ng n\u00ean b\u1ecf qua khi quy\u1ebft to\u00e1n. N\u1ebfu ch\u01b0a ch\u1eafc c\u00e1ch x\u1eed l\u00fd, doanh nghi\u1ec7p c\u00e2n nh\u1eafc tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-tu-van-ke-toan-thue\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t tr\u01b0\u1edbc khi k\u00ea khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_nghi_phep_nam_chua_nghi_het_co_tinh_thue_TNCN_va_TNDN_Tong_hop_va_luu_y_cho_ke_toan\"><\/span><b>Ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN: T\u1ed5ng h\u1ee3p v\u00e0 l\u01b0u \u00fd cho k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN theo nguy\u00ean t\u1eafc: chi \u0111\u00fang quy \u0111\u1ecbnh th\u00ec mi\u1ec5n thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN; chi sai ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c th\u00ec ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p v\u00e0 l\u01b0u \u00fd cho k\u1ebf to\u00e1n v\u1ec1 ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Corporate Income Tax\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Personal Income Tax<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Legal basis<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 9, kho\u1ea3n 8 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/[2025\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 8 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf TNCN 2025; \u0111i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi \u0111\u00fang quy \u0111\u1ecbnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Included in deductible expenses.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi sai ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu vi ph\u1ea1m kho\u1ea3n 8 \u0110i\u1ec1u 10 ho\u1eb7c thi\u1ebfu \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n 1 \u0110i\u1ec1u 9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro khi x\u1eed l\u00fd ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN, k\u1ebf to\u00e1n n\u00ean th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t h\u1ed3 s\u01a1:<\/b><span style=\"font-weight: 400;\"> H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 ho\u1eb7c quy ch\u1ebf t\u00e0i ch\u00ednh ph\u1ea3i ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i chi\u1ebfu s\u1ed1 ng\u00e0y ph\u00e9p:<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 ng\u00e0y ph\u00e9p theo kho\u1ea3n 1 \u0110i\u1ec1u 113 B\u1ed9 Lu\u1eadt lao \u0111\u1ed9ng 2019 v\u00e0 s\u1ed1 ng\u00e0y ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u \u0111\u1ee7 ch\u1ee9ng t\u1eeb:<\/b><span style=\"font-weight: 400;\"> B\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng t\u00ednh ti\u1ec1n ph\u00e9p, quy\u1ebft \u0111\u1ecbnh th\u00f4i vi\u1ec7c, b\u1ea3ng thanh to\u00e1n l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t:<\/b><span style=\"font-weight: 400;\"> B\u1eaft bu\u1ed9c v\u1edbi kho\u1ea3n thanh to\u00e1n t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e1ch ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c:<\/b><span style=\"font-weight: 400;\"> Ghi nh\u1eadn ri\u00eang ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN \u0111\u00fang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng treo chi ph\u00ed:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_thanh_toan_tien_nghi_phep_nam_co_the_bi_phat_100_trieu_dong\"><\/span><b>Doanh nghi\u1ec7p kh\u00f4ng thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t 100 tri\u1ec7u \u0111\u1ed3ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10734\" aria-describedby=\"caption-attachment-10734\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10734\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Tien-phep-nam-chua-nghi-het-co-tinh-thue-TNCN-va-TNDN-va-muc-phat-khi-doanh-nghiep-khong-thanh-toan.jpg\" alt=\"Ti\u1ec1n ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN v\u00e0 m\u1ee9c ph\u1ea1t khi doanh nghi\u1ec7p kh\u00f4ng thanh to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Tien-phep-nam-chua-nghi-het-co-tinh-thue-TNCN-va-TNDN-va-muc-phat-khi-doanh-nghiep-khong-thanh-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Tien-phep-nam-chua-nghi-het-co-tinh-thue-TNCN-va-TNDN-va-muc-phat-khi-doanh-nghiep-khong-thanh-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Tien-phep-nam-chua-nghi-het-co-tinh-thue-TNCN-va-TNDN-va-muc-phat-khi-doanh-nghiep-khong-thanh-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Tien-phep-nam-chua-nghi-het-co-tinh-thue-TNCN-va-TNDN-va-muc-phat-khi-doanh-nghiep-khong-thanh-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Tien-phep-nam-chua-nghi-het-co-tinh-thue-TNCN-va-TNDN-va-muc-phat-khi-doanh-nghiep-khong-thanh-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10734\" class=\"wp-caption-text\">Ti\u1ec1n ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN v\u00e0 m\u1ee9c ph\u1ea1t khi doanh nghi\u1ec7p kh\u00f4ng thanh to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e2u h\u1ecfi ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd ngh\u0129a v\u1ee5 thanh to\u00e1n kho\u1ea3n ti\u1ec1n n\u00e0y. C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t ti\u1ec1n khi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ea3 l\u01b0\u01a1ng kh\u00f4ng \u0111\u00fang h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng tr\u1ea3 ho\u1eb7c tr\u1ea3 kh\u00f4ng \u0111\u1ee7 ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng tr\u1ea3 ho\u1eb7c tr\u1ea3 kh\u00f4ng \u0111\u1ee7 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng tr\u1ea3 ho\u1eb7c tr\u1ea3 kh\u00f4ng \u0111\u1ee7 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng tr\u1ea3 ho\u1eb7c tr\u1ea3 kh\u00f4ng \u0111\u1ee7 ti\u1ec1n l\u01b0\u01a1ng ng\u1eebng vi\u1ec7c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf ho\u1eb7c can thi\u1ec7p v\u00e0o quy\u1ec1n t\u1ef1 quy\u1ebft chi ti\u00eau l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c9p bu\u1ed9c ng\u01b0\u1eddi lao \u0111\u1ed9ng chi ti\u00eau l\u01b0\u01a1ng v\u00e0o vi\u1ec7c mua h\u00e0ng h\u00f3a, s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ch\u1ec9 \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng tr\u1ea3 ho\u1eb7c tr\u1ea3 kh\u00f4ng \u0111\u1ee7 ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng khi t\u1ea1m th\u1eddi chuy\u1ec3n ng\u01b0\u1eddi lao \u0111\u1ed9ng sang l\u00e0m c\u00f4ng vi\u1ec7c kh\u00e1c so v\u1edbi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c trong th\u1eddi gian \u0111\u00ecnh c\u00f4ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng tr\u1ea3 ho\u1eb7c tr\u1ea3 kh\u00f4ng \u0111\u1ee7 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 h\u1eb1ng n\u0103m ho\u1eb7c ch\u01b0a ngh\u1ec9 h\u1ebft s\u1ed1 ng\u00e0y ngh\u1ec9 h\u1eb1ng n\u0103m khi ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c, b\u1ecb m\u1ea5t vi\u1ec7c l\u00e0m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng t\u1ea1m \u1ee9ng ho\u1eb7c t\u1ea1m \u1ee9ng kh\u00f4ng \u0111\u1ee7 ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong th\u1eddi gian b\u1ecb t\u1ea1m \u0111\u00ecnh ch\u1ec9 c\u00f4ng vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng tr\u1ea3 \u0111\u1ee7 ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng cho th\u1eddi gian b\u1ecb t\u1ea1m \u0111\u00ecnh ch\u1ec9 c\u00f4ng vi\u1ec7c trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng b\u1ecb x\u1eed l\u00fd k\u1ef7 lu\u1eadt lao \u0111\u1ed9ng.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 m\u1ee9c ph\u1ea1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi vi ph\u1ea1m t\u1eeb 01 ng\u01b0\u1eddi \u0111\u1ebfn 10 ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi vi ph\u1ea1m t\u1eeb 11 ng\u01b0\u1eddi \u0111\u1ebfn 50 ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi vi ph\u1ea1m t\u1eeb 51 ng\u01b0\u1eddi \u0111\u1ebfn 100 ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 40.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi vi ph\u1ea1m t\u1eeb 101 ng\u01b0\u1eddi \u0111\u1ebfn 300 ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi vi ph\u1ea1m t\u1eeb 301 ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng thanh to\u00e1n ho\u1eb7c thanh to\u00e1n kh\u00f4ng \u0111\u1ee7 ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a t\u1eeb 80.000.000 \u0111\u1ed3ng &#8211; 100.000.000 \u0111\u1ed3ng. Ngo\u00e0i ra, m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n t\u1eeb 40.000.000 \u0111\u1ed3ng &#8211; 50.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, doanh nghi\u1ec7p, ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 kho\u1ea3n chi l\u01b0\u01a1ng cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p c\u1ee7a NL\u0110 \u0111\u00fang quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf TNCN, thu\u1ebf TNDN. Hi\u1ec3u \u0111\u00fang ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN gi\u00fap doanh nghi\u1ec7p v\u1eeba t\u1ed1i \u01b0u chi ph\u00ed h\u1ee3p l\u1ec7, v\u1eeba b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 tr\u00e1nh m\u1ee9c ph\u1ea1t t\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p mu\u1ed1n giao to\u00e0n b\u1ed9 kh\u00e2u t\u00ednh l\u01b0\u01a1ng, k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf cho \u0111\u1ed9i ng\u0169 chuy\u00ean m\u00f4n,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network s\u1ebd x\u1eed l\u00fd ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n nh\u01b0 ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN, \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 tr\u01b0\u1edbc m\u1ecdi \u0111\u1ee3t ki\u1ec3m tra thu\u1ebf. Li\u00ean h\u1ec7 ngay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_tien_nghi_phep_nam_chua_nghi_het_co_tinh_thue_TNCN_va_TNDN\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_nghi_phep_nam_chua_nghi_het_co_tinh_thue_TNCN_va_TNDN_khi_NLD_thoi_viec_khong\"><\/span><b>Ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN khi NL\u0110 th\u00f4i vi\u1ec7c kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c, b\u1ecb m\u1ea5t vi\u1ec7c l\u00e0m m\u00e0 ch\u01b0a ngh\u1ec9 h\u1ebft ph\u00e9p n\u0103m, kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng doanh nghi\u1ec7p thanh to\u00e1n theo kho\u1ea3n 3 \u0110i\u1ec1u 113 B\u1ed9 Lu\u1eadt lao \u0111\u1ed9ng 2019 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. V\u1edbi doanh nghi\u1ec7p, kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 v\u00e0 kh\u00f4ng thu\u1ed9c kho\u1ea3n 8 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tra_tien_phep_nam_cao_hon_muc_luat_dinh_thi_xu_ly_thue_TNCN_the_nao\"><\/span><b>Tr\u1ea3 ti\u1ec1n ph\u00e9p n\u0103m cao h\u01a1n m\u1ee9c lu\u1eadt \u0111\u1ecbnh th\u00ec x\u1eed l\u00fd thu\u1ebf TNCN th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n. K\u1ebf to\u00e1n c\u1ea7n t\u00e1ch ph\u1ea7n v\u01b0\u1ee3t \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u00fang.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thanh_toan_tien_phep_nam_bang_tien_mat_co_duoc_tinh_vao_chi_phi_duoc_tru_khong\"><\/span><b>Thanh to\u00e1n ti\u1ec1n ph\u00e9p n\u0103m b\u1eb1ng ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kho\u1ea3n thanh to\u00e1n t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP. Thi\u1ebfu \u0111i\u1ec1u ki\u1ec7n n\u00e0y, kho\u1ea3n chi c\u00f3 r\u1ee7i ro b\u1ecb lo\u1ea1i khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_cao_nhat_khi_khong_tra_tien_phep_nam_cho_nguoi_lao_dong_thoi_viec_la_bao_nhieu\"><\/span><b>M\u1ee9c ph\u1ea1t cao nh\u1ea5t khi kh\u00f4ng tr\u1ea3 ti\u1ec1n ph\u00e9p n\u0103m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 23 v\u00e0 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c vi ph\u1ea1m t\u1eeb 301 ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1edf l\u00ean c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 80.000.000 \u0111\u1ed3ng \u0111\u1ebfn 100.000.000 \u0111\u1ed3ng.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ti\u1ec1n ngh\u1ec9 ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft c\u00f3 t\u00ednh thu\u1ebf TNCN v\u00e0 TNDN kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi k\u1ebf to\u00e1n doanh nghi\u1ec7p g\u1eb7p th\u01b0\u1eddng xuy\u00ean v\u00e0o cu\u1ed1i n\u0103m v\u00e0 m\u1ed7i khi c\u00f3 ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c. C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn: kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10735,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10732","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10732","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=10732"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10732\/revisions"}],"predecessor-version":[{"id":10736,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10732\/revisions\/10736"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/10735"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=10732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=10732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=10732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}