{"id":7215,"date":"2026-01-13T20:06:44","date_gmt":"2026-01-14T03:06:44","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7215"},"modified":"2026-01-14T18:45:09","modified_gmt":"2026-01-15T01:45:09","slug":"cong-van-so-63-ve-ke-khai-thue-tncn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-63-ve-ke-khai-thue-tncn\/","title":{"rendered":"\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u304a\u3088\u3073\u7d0d\u4ed8\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u8cac\u4efb\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5c40\u306e\u516c\u5f0f\u6587\u66f863\/CT-CS\u306f\u3001\u6c7a\u8b70136\/2024\/QH15\u306b\u5f93\u3063\u3066\u514d\u7a0e\u3068\u306a\u308b\u7d66\u4e0e\u304a\u3088\u3073\u8cc3\u91d1\u306b\u5bfe\u3059\u308b\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u7533\u544a\u306f\u4e0d\u8981\u3060\u304c\u6700\u7d42\u7684\u306a\u7d0d\u7a0e\u6c7a\u6e08\u304c\u5fc5\u8981\u306a\u5834\u5408\u3082\u542b\u3081\u3066\u660e\u78ba\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306e\u78ba\u5b9a\u7533\u544a\u6642\u671f\u304c\u8fd1\u3065\u3044\u3066\u304a\u308a\u3001\u591a\u304f\u306e\u7d44\u7e54\u3084\u500b\u4eba\u304c\u898f\u5236\u306b\u6238\u60d1\u3063\u3066\u3044\u307e\u3059\u3002\u7d0d\u7a0e\u7fa9\u52d9\u304c\u306a\u3044\u5834\u5408\uff08\u6708\u6b21\uff0f\u56db\u534a\u671f\u3054\u3068\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\uff09\u3067\u3082\u3001\u5e74\u6b21\u6c7a\u7b97\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4e0d\u8981\u306a\u6cd5\u7684\u30df\u30b9\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u6700\u65b0\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u5e38\u306b\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/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\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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\/ja\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Diem_moi_ve_nghia_vu_thue_TNCN_theo_Cong_van_63CT-CS\" >\u516c\u5f0f\u30ec\u30bf\u30fc63\/CT-CS\u306b\u3088\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8<\/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\/ja\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Truong_hop_nao_khong_phai_nop_ho_so_khai_thue_dinh_ky\" >\u5b9a\u671f\u7684\u306a\u7a0e\u52d9\u7533\u544a\u304c\u4e0d\u8981\u306a\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Tai_sao_khong_khai_thue_van_phai_%E2%80%9Cbat_buoc%E2%80%9D_quyet_toan\" >\u7d0d\u7a0e\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u3001\u306a\u305c\u7533\u544a\u304c\u300c\u7fa9\u52d9\u300d\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Trach_nhiem_cua_nguoi_nop_thue_trong_nam_2026\" >2026\u5e74\u306e\u7d0d\u7a0e\u8005\u306e\u8cac\u4efb<\/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\/ja\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Loi_khuyen_cho_ke_toan_va_nguoi_lao_dong\" >\u4f1a\u8a08\u58eb\u3068\u5f93\u696d\u54e1\u3078\u306e\u30a2\u30c9\u30d0\u30a4\u30b9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Diem_moi_ve_nghia_vu_thue_TNCN_theo_Cong_van_63CT-CS\"><\/span><b>\u516c\u5f0f\u30ec\u30bf\u30fc63\/CT-CS\u306b\u3088\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5c40\u304c2026\u5e741\u67087\u65e5\u306b\u767a\u884c\u3057\u305f\u516c\u5f0f\u66f8\u7c21\u7b2c63\/CT-CS\u53f7\u306b\u3088\u308c\u3070\u3001\u975e\u8ab2\u7a0e\u306e\u7d66\u4e0e\u304a\u3088\u3073\u8cc3\u91d1\u306b\u95a2\u3059\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5c65\u884c\uff08\u6c7a\u8b70136\/2024\/QH15\u306b\u57fa\u3065\u304f\uff09\u304c\u660e\u78ba\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u898f\u5247\u306f\u3001\u300c\u901a\u5e38\u306e\u7a0e\u52d9\u7533\u544a\u300d\u3068\u300c\u5e74\u6b21\u7a0e\u52d9\u7cbe\u7b97\u300d\u306e\u9055\u3044\u3092\u660e\u78ba\u306b\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u975e\u8ab2\u7a0e\u5f93\u696d\u54e1\u3092\u62b1\u3048\u308b\u4f01\u696d\u3084\u3001\u8ab2\u7a0e\u57fa\u6e96\u984d\u3092\u6e80\u305f\u3055\u306a\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_nao_khong_phai_nop_ho_so_khai_thue_dinh_ky\"><\/span><b>\u5b9a\u671f\u7684\u306a\u7a0e\u52d9\u7533\u544a\u304c\u4e0d\u8981\u306a\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4126\/2020\/ND-CP\uff08\u653f\u4ee491\/2022\/ND-CP\u306b\u3088\u308a\u6539\u6b63\uff09\u7b2c7\u6761\u7b2c3\u9805\u306b\u3088\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u4e8b\u696d\u4f53\u306f\u6708\u6b21\/\u56db\u534a\u671f\u3054\u3068\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u500b\u4eba\uff1a\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\uff08\u76f8\u7d9a\u3001\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u3001\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u306e\u5834\u5408\u3092\u9664\u304f\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\u3067\u6240\u5f97\u3092\u652f\u6255\u3046\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba: \u6708\u307e\u305f\u306f\u56db\u534a\u671f\u4e2d\u306b\u4f01\u696d\u304c\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u3082\u306e\u306e\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5f93\u696d\u54e1\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u4f01\u696d\u306f\u305d\u306e\u6708\/\u56db\u534a\u671f\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u306f\u3001\u7a0e\u91d1\u304c\u514d\u9664\u3055\u308c\u308b\u4e8b\u696d\u6d3b\u52d5\u306e\u307f\u306b\u5f93\u4e8b\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_khong_khai_thue_van_phai_%E2%80%9Cbat_buoc%E2%80%9D_quyet_toan\"><\/span><b>\u7d0d\u7a0e\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u3001\u306a\u305c\u7533\u544a\u304c\u300c\u7fa9\u52d9\u300d\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u6700\u3082\u8aa4\u89e3\u3092\u62db\u304f\u60c5\u5831\u3067\u3059\u3002\u653f\u4ee4126\/2020\/ND-CP\u7b2c8\u6761\u7b2c6\u9805d.1\u9805\u306b\u57fa\u3065\u304d\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u300c\u7d66\u4e0e\u3084\u8cc3\u91d1\u306b\u3088\u308b\u53ce\u5165\u3092\u652f\u6255\u3046\u7d44\u7e54\u3084\u500b\u4eba\u306f\u3001\u7a0e\u984d\u63a7\u9664\u304c\u884c\u308f\u308c\u305f\u304b\u3069\u3046\u304b\u306b\u95a2\u308f\u3089\u305a\u3001\u6a29\u9650\u3092\u4e0e\u3048\u3089\u308c\u305f\u500b\u4eba\u306b\u4ee3\u308f\u3063\u3066\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7d0d\u7a0e\u984d\u3092\u7cbe\u7b97\u3059\u308b\u8cac\u4efb\u304c\u3042\u308a\u307e\u3059\u3002\u300d<\/span><\/p>\n<p><b>\u30bd\u30fc\u30b9\uff1a <\/b><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee4126\/2020\/ND-CP\u7b2c8\u6761\u7b2c6\u9805d.1\u9805<\/span><\/a><\/p><\/blockquote>\n<p><b>\u8a73\u7d30\u306a\u5206\u6790\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\uff08\u6240\u5f97\u3092\u652f\u6255\u3046\u7d44\u7e54\uff09\u306e\u5834\u5408\uff1a\u5f93\u696d\u54e1\u5168\u54e1\u306e\u5e74\u9593\u6240\u5f97\u304c\u500b\u4eba\u63a7\u9664\u9650\u5ea6\u984d\u672a\u6e80\uff08\u7a0e\u984d\u63a7\u9664\u306a\u3057\uff09\u3067\u3042\u3063\u3066\u3082\u3001\u4f01\u696d\u306f\u5e74\u9593\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u652f\u6255\u3063\u305f\u6240\u5f97\u306e\u5408\u8a08\u3092\u5831\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u500b\u4eba\u306e\u5834\u5408: \u500b\u4eba\u304c\u81ea\u5206\u306b\u4ee3\u308f\u3063\u3066\u7d0d\u7a0e\u7fa9\u52d9\u3092\u6c7a\u6e08\u3059\u308b\u3053\u3068\u3092\u4f01\u696d\u306b\u8a31\u53ef\u3057\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u3053\u306e\u8cac\u4efb\u3092\u5b8c\u5168\u306b\u679c\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306e\u6c7a\u6e08\u306e\u552f\u4e00\u306e\u4f8b\u5916\u306f\u3001\u7d44\u7e54\u307e\u305f\u306f\u500b\u4eba\u304c\u8ab2\u7a0e\u5e74\u5ea6\u5168\u4f53\u3092\u901a\u3058\u3066\u53ce\u5165\u306e\u652f\u6255\u3044\u3092\u4e00\u5207\u751f\u307f\u51fa\u3055\u306a\u3044\u5834\u5408\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_nguoi_nop_thue_trong_nam_2026\"><\/span><b>2026\u5e74\u306e\u7d0d\u7a0e\u8005\u306e\u8cac\u4efb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c38\/2019\/QH14\u53f7\uff08\u6700\u8fd1\u3001\u6cd5\u5f8b\u7b2c56\/2024\/QH15\u53f7\u306b\u3088\u308a\u88dc\u8db3\uff09\u306b\u3088\u308c\u3070\u3001\u7d0d\u7a0e\u8005\u306f\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b63\u78ba\u6027: \u63d0\u4f9b\u3055\u308c\u308b\u60c5\u5831\u306e\u771f\u5b9f\u6027\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u5f8b\u4e0a\u3001\u5f53\u793e\u304c\u5168\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u66f8\u306e\u30a2\u30fc\u30ab\u30a4\u30d6: \u7a0e\u91d1\u306e\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u53d6\u5f15\u306b\u95a2\u9023\u3059\u308b\u3059\u3079\u3066\u306e\u8acb\u6c42\u66f8\u3068\u6587\u66f8\u306f\u3001\u5b8c\u5168\u306b\u8a18\u9332\u3057\u3066\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u8abf\u6574\uff1a\u7ba1\u7406\u6a5f\u95a2\u304b\u3089\u691c\u67fb\u3084\u6307\u5c0e\u3092\u6c42\u3081\u3089\u308c\u305f\u5834\u5408\u306f\u3001\u901f\u3084\u304b\u306b\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Loi_khuyen_cho_ke_toan_va_nguoi_lao_dong\"><\/span><b>\u4f1a\u8a08\u58eb\u3068\u5f93\u696d\u54e1\u3078\u306e\u30a2\u30c9\u30d0\u30a4\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b9\u30e0\u30fc\u30ba\u306a\u7d0d\u7a0e\u6c7a\u6e08\u30d7\u30ed\u30bb\u30b9\u3092\u78ba\u4fdd\u3057\u3001\u7d0d\u7a0e\u9045\u5ef6\u3084\u4e0d\u6b63\u78ba\u306a\u60c5\u5831\u306b\u3088\u308b\u884c\u653f\u7f70\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u7d4c\u7406\u90e8\u9580\u3068\u500b\u3005\u306e\u5f93\u696d\u54e1\u306f\u6b21\u306e\u91cd\u8981\u306a\u554f\u984c\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u6255\u30c7\u30fc\u30bf\u3092\u78ba\u8a8d\u3059\u308b: \u8ab0\u3082\u7a0e\u91d1\u3092\u7533\u544a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u5e74\u9593\u7a0e\u91d1\u6c7a\u6e08\u671f\u9593\u306e\u640d\u76ca\u8a08\u7b97\u66f8 05-1\/BK-TNCN\u300105-2\/BK-TNCN\u300105-3\/BK-TNCN \u3092\u4e8b\u524d\u306b\u6e96\u5099\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u671f\u9650: \u7533\u544a\u9045\u308c\u306b\u3088\u308b\u7f70\u91d1\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u30012025 \u5e74\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650 (2026 \u5e74\u306e\u521d\u3081\u307e\u3067\u306b\u884c\u3046) \u3092\u5fd8\u308c\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b5\u30dd\u30fc\u30c8 \u30c4\u30fc\u30eb\u3092\u6d3b\u7528\u3059\u308b: eTax Mobile \u306a\u3069\u306e\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3084\u3001\u6700\u65b0\u30d0\u30fc\u30b8\u30e7\u30f3\u306e\u7a0e\u52d9\u7533\u544a\u30b5\u30dd\u30fc\u30c8 \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2 (HTKK) \u3092\u6d3b\u7528\u3057\u3066\u30d5\u30a9\u30fc\u30e0\u3092\u66f4\u65b0\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304f\u3066\u3082\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u9808\u300d\u3068\u3044\u3046\u306e\u306f\u7fa9\u52d9\u3067\u3042\u308a\u3001\u9078\u629e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8aa4\u89e3\u3059\u308b\u3068\u3001\u305f\u3068\u3048\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u306a\u304f\u3066\u3082\u3001\u7533\u544a\u6f0f\u308c\u306b\u3088\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002Circular 63\/CT-CS\u306b\u5f93\u3063\u3066\u3054\u81ea\u8eab\u306e\u7fa9\u52d9\u3092\u7a4d\u6975\u7684\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u30012026\u5e74\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u5b89\u5168\u304b\u3064\u5408\u6cd5\u7684\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7533\u544a\u66f8\u304c\u898f\u5236\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u304b\u3054\u4e0d\u660e\u306a\u5834\u5408\u306f\u3001MAN \u2013 Master Accountant Network\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30c1\u30fc\u30e0\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u5be9\u67fb\u3092\u627f\u308a\u307e\u3059\u3002\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u3084\u308a\u53d6\u308a\u306b\u304b\u304b\u308b\u6642\u9593\u3092\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<blockquote><p><b>\u30bd\u30fc\u30b9\uff1a<\/b> <a href=\"https:\/\/www.luatvietnam.net\/vn\/luu-y-ve-trach-nhiem-cua-doanh-nghiep-trong-ke-khai-quyet-toan-thue-tncn--vbpl140621.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: right;\"><b><i>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u7de8\u96c6\u30c1\u30fc\u30e0<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 63\/CT-CS c\u1ee7a C\u1ee5c Thu\u1ebf l\u00e0m r\u00f5 vi\u1ec7c k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo Ngh\u1ecb quy\u1ebft 136\/2024\/QH15, trong \u0111\u00f3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i khai thu\u1ebf nh\u01b0ng v\u1eabn ph\u1ea3i quy\u1ebft to\u00e1n. Trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1eafp t\u1edbi, nhi\u1ec1u t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n \u0111ang l\u00fang t\u00fang tr\u01b0\u1edbc quy \u0111\u1ecbnh. C\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p d\u00f9 kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (kh\u00f4ng ph\u1ea3i khai thu\u1ebf th\u00e1ng\/qu\u00fd) nh\u01b0ng v\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. C\u00f9ng c\u1eadp nh\u1eadt ngay h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t t\u1eeb c\u01a1 quan Thu\u1ebf \u0111\u1ec3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7216,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7215","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7215","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=7215"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7215\/revisions"}],"predecessor-version":[{"id":7233,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7215\/revisions\/7233"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7216"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}