{"id":7656,"date":"2026-03-03T21:42:57","date_gmt":"2026-03-04T04:42:57","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7656"},"modified":"2026-03-06T02:48:05","modified_gmt":"2026-03-06T09:48:05","slug":"huong-dan-lap-to-khai-khau-tru-thue-tncn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/","title":{"rendered":"\u6700\u65b0\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a18\u5165\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306e\u8a73\u3057\u3044\u8aac\u660e\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp. B\u01b0\u1edbc sang n\u0103m 2026, v\u1edbi nh\u1eefng thay \u0111\u1ed5i m\u1ea1nh m\u1ebd v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng quy tr\u00ecnh \u0111\u1ec3 tr\u00e1nh c\u00e1c sai s\u00f3t ph\u00e1p l\u00fd. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn b\u1ea1n t\u1eebng b\u01b0\u1edbc c\u00e1ch l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (M\u1eabu 05\/KK-TNCN) m\u1ed9t c\u00e1ch chu\u1ea9n x\u00e1c nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/docs.google.com\/document\/d\/1LsCJFFO1hstoNfYnlgVUazmaBB6rg5ac\/edit?usp=sharing&#038;ouid=115715212046503391945&#038;rtpof=true&#038;sd=true\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  T\u1ea3i M\u1eabu <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\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\">M\u1ee5c l\u1ee5c<\/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\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Tai_sao_can_lap_to_khai_khau_tru_thue_TNCN_dung_han\" >T\u1ea1i sao c\u1ea7n l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00fang h\u1ea1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Doi_tuong_nao_phai_lap_to_khai_khau_tru_thue_TNCN\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN?<\/a><\/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\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Mau_so_05KK-TNCN_to_khai_thue_thu_nhap_ca_nhan\" >M\u1eabu s\u1ed1 05\/KK-TNCN t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Huong_dan_lap_to_khai_khau_tru_thue_TNCN_Mau_05KK-TNCN\" >H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (M\u1eabu 05\/KK-TNCN)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Phan_thong_tin_chung\" >Ph\u1ea7n th\u00f4ng tin chung<\/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\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Phan_ke_khai_cac_chi_tieu_trong_bang\" >Ph\u1ea7n k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau trong b\u1ea3ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Thoi_han_nop_to_khai_va_tien_thue_TNCN\" >Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf TNCN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Thoi_han_nop_to_khai_khau_tru_thue_TNCN\" >Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Thoi_han_nop_tien_thue_TNCN\" >Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n 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-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Giai_dap_thac_mac_ve_lap_to_khai_khau_tru_thue_TNCN\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Khong_phat_sinh_khau_tru_thue_TNCN_co_phai_nop_to_khai_khong\" >Kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Muc_phat_cham_nop_to_khai_nam_2026_la_bao_nhieu\" >M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_can_lap_to_khai_khau_tru_thue_TNCN_dung_han\"><\/span><b>T\u1ea1i sao c\u1ea7n l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00fang h\u1ea1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7660\" aria-describedby=\"caption-attachment-7660\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7660\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-lap-to-khai-khau-tru-thue-TNCN-dung-han.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00fang h\u1ea1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-lap-to-khai-khau-tru-thue-TNCN-dung-han.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-lap-to-khai-khau-tru-thue-TNCN-dung-han-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-lap-to-khai-khau-tru-thue-TNCN-dung-han-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-lap-to-khai-khau-tru-thue-TNCN-dung-han-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-lap-to-khai-khau-tru-thue-TNCN-dung-han-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7660\" class=\"wp-caption-text\">T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00fang h\u1ea1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Theo quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a>, ngay c\u1ea3 khi trong k\u1ef3 kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf, t\u1ed5 ch\u1ee9c chi tr\u1ea3 v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai (tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u1eadp nh\u1eadt m\u1edbi 2026:<\/b><span style=\"font-weight: 400;\"> T\u1eeb ng\u00e0y 01\/01\/2026, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n \u0111\u00e3 t\u0103ng l\u00ean 15.5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 6.2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 li\u1ec7u khi b\u1ea1n l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_phai_lap_to_khai_khau_tru_thue_TNCN\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ti\u1ebft \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp: T\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp, bao g\u1ed3m c\u1ea3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh t\u1ea1i t\u1ec9nh kh\u00e1c n\u01a1i tr\u1ee5 s\u1edf ch\u00ednh, n\u1ebfu th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf, ph\u1ea3i l\u1eadp t\u1edd khai 05\/KK-TNCN (theo th\u00e1ng\/qu\u00fd).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e3ng lai: Chi tr\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh kh\u00e1c t\u1ec9nh: Tr\u1ee5 s\u1edf ch\u00ednh chi tr\u1ea3 l\u01b0\u01a1ng thay cho chi nh\u00e1nh\/\u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c t\u1ea1i t\u1ec9nh kh\u00e1c th\u00ec tr\u1ee5 s\u1edf ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c: \u0110\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, tr\u00fang th\u01b0\u1edfng,&#8230;<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_so_05KK-TNCN_to_khai_thue_thu_nhap_ca_nhan\"><\/span><b>M\u1eabu s\u1ed1 05\/KK-TNCN t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 05\/KK-TNCN \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u00e0 s\u1eed d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 chi tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. T\u1edd khai n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp theo k\u1ef3 th\u00e1ng ho\u1eb7c qu\u00fd, t\u00f9y thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai c\u1ee7a b\u1ea1n v\u00e0 \u00e1p d\u1ee5ng trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p bao g\u1ed3m c\u1ea3 khi c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u00e0 khi kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf trong k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7657 aligncenter\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/mau-05-kk1.jpg\" alt=\"m\u1eabu 05\/KK-TNCN\" width=\"493\" height=\"700\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/mau-05-kk1.jpg 493w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/mau-05-kk1-211x300.jpg 211w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/mau-05-kk1-8x12.jpg 8w\" sizes=\"auto, (max-width: 493px) 100vw, 493px\" \/><\/p>\n<figure id=\"attachment_7658\" aria-describedby=\"caption-attachment-7658\" style=\"width: 492px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7658\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/mau-05-kk2.jpg\" alt=\"M\u1eabu 05\/KK-TNCN\" width=\"492\" height=\"586\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/mau-05-kk2.jpg 492w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/mau-05-kk2-252x300.jpg 252w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/mau-05-kk2-10x12.jpg 10w\" sizes=\"auto, (max-width: 492px) 100vw, 492px\" \/><figcaption id=\"caption-attachment-7658\" class=\"wp-caption-text\">M\u1eabu 05\/KK-TNCN<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_lap_to_khai_khau_tru_thue_TNCN_Mau_05KK-TNCN\"><\/span><b>H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (M\u1eabu 05\/KK-TNCN)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m h\u1ed7 tr\u1ee3 l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 thu\u1eadn ti\u1ec7n, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u1ea7n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch k\u00ea khai theo M\u1eabu s\u1ed1 05\/KK-TNCN. N\u1ed9i dung n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m chi tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang bi\u1ec3u m\u1eabu v\u00e0 h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_thong_tin_chung\"><\/span><b>Ph\u1ea7n th\u00f4ng tin chung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede m\u1ee5c n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n li\u00ean quan \u0111\u1ebfn k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp. \u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng gi\u00fap c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh \u0111\u00fang ch\u1ee7 th\u1ec3 k\u00ea khai, th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf c\u0169ng nh\u01b0 t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 (k\u00ea khai l\u1ea7n \u0111\u1ea7u hay b\u1ed5 sung). Khi \u0111i\u1ec1n, c\u1ea7n \u0111\u1ed1i chi\u1ebfu ch\u00ednh x\u00e1c v\u1edbi gi\u1ea5y t\u1edd ph\u00e1p l\u00fd v\u00e0 th\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 tr\u00e1nh sai s\u00f3t. C\u1ee5 th\u1ec3 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;\">[01] <\/span><b>K\u1ef3 t\u00ednh thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ghi r\u00f5 th\u1eddi gian k\u00ea khai theo th\u00e1ng, n\u0103m ho\u1eb7c theo qu\u00fd, n\u0103m t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. N\u1ebfu l\u1ef1a ch\u1ecdn khai theo th\u00e1ng th\u00ec g\u1ea1ch b\u1ecf ph\u1ea7n \u201cqu\u00fd\u201d; ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu khai theo qu\u00fd th\u00ec g\u1ea1ch b\u1ecf ph\u1ea7n \u201cth\u00e1ng\u201d \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[02] <\/span><b>L\u1ea7n \u0111\u1ea7u:<\/b><span style=\"font-weight: 400;\"> T\u00edch d\u1ea5u \u201cX\u201d v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng n\u1ebfu \u0111\u00e2y l\u00e0 l\u1ea7n \u0111\u1ea7u ti\u00ean th\u1ef1c hi\u1ec7n k\u00ea khai cho k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[03] <\/span><b>B\u1ed5 sung l\u1ea7n th\u1ee9:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai l\u1ea7n \u0111\u1ea7u, ghi r\u00f5 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a l\u1ea7n khai b\u1ed5 sung (v\u00ed d\u1ee5: l\u1ea7n 1, l\u1ea7n 2\u2026) theo th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[04] <\/span><b>T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 t\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp \u0111\u00fang theo th\u00f4ng tin tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[05] <\/span><b>M\u00e3 s\u1ed1 thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ghi ch\u00ednh x\u00e1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c th\u1ebb m\u00e3 s\u1ed1 thu\u1ebf do c\u01a1 quan thu\u1ebf c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[06], [07], [08] <\/span><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> Cung c\u1ea5p \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c theo \u0111\u0103ng k\u00fd kinh doanh; \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, ghi \u0111\u1ecba ch\u1ec9 th\u01b0\u1eddng tr\u00fa theo CMND\/CCCD \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf. Th\u00f4ng tin c\u1ea7n \u0111\u1ea3m b\u1ea3o tr\u00f9ng kh\u1edbp v\u1edbi h\u1ed3 s\u01a1 ph\u00e1p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[09], [10], [11] <\/span><b>\u0110i\u1ec7n tho\u1ea1i, fax, email:<\/b><span style=\"font-weight: 400;\"> Ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin li\u00ean h\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 c\u01a1 quan thu\u1ebf thu\u1eadn ti\u1ec7n trao \u0111\u1ed5i khi c\u1ea7n thi\u1ebft. N\u1ebfu kh\u00f4ng c\u00f3 th\u00f4ng tin fax ho\u1eb7c email, c\u00f3 th\u1ec3 \u0111\u1ec3 tr\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[12] <\/span><b>T\u00ean \u0111\u1ea1i l\u00fd thu\u1ebf (n\u1ebfu c\u00f3):<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n cho \u0111\u1ea1i l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n k\u00ea khai, ghi r\u00f5 t\u00ean \u0111\u1ea1i l\u00fd theo \u0111\u00fang th\u00f4ng tin tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[13] <\/span><b>M\u00e3 s\u1ed1 thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1n m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf do c\u01a1 quan thu\u1ebf c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[14] <\/span><b>H\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ghi s\u1ed1 h\u1ee3p \u0111\u1ed3ng v\u00e0 ng\u00e0y k\u00fd k\u1ebft gi\u1eefa t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u1edbi \u0111\u1ea1i l\u00fd thu\u1ebf. L\u01b0u \u00fd h\u1ee3p \u0111\u1ed3ng ph\u1ea3i c\u00f2n hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[15] <\/span><b>Ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf do c\u00f3 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c t\u1ea1i \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e1nh d\u1ea5u \u201cX\u201d v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng n\u1ebfu ph\u00e1t sinh tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf cho c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u1edf t\u1ec9nh\/th\u00e0nh kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_ke_khai_cac_chi_tieu_trong_bang\"><\/span><b>Ph\u1ea7n k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau trong b\u1ea3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i m\u1ee5c n\u00e0y, \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp c\u1ea7n t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 li\u1ec7u v\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng, thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb trong k\u1ef3 k\u00ea khai. C\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng (c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa) nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u00ednh x\u00e1c, minh b\u1ea1ch. C\u1ee5 th\u1ec3 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;\">[16] <\/span><b>T\u1ed5ng s\u1ed1 ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp trong k\u1ef3 khai thu\u1ebf, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[17] <\/span><b>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> Ghi nh\u1eadn t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean v\u00e0 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp trong k\u1ef3 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[18] <\/span><b>T\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng c\u1ee7a ch\u1ec9 ti\u00eau [19] v\u00e0 [20].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[19] <\/span><b>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa:<\/b><span style=\"font-weight: 400;\"> L\u00e0 s\u1ed1 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf b\u1edfi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[20] <\/span><b>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa:<\/b><span style=\"font-weight: 400;\"> L\u00e0 s\u1ed1 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf trong k\u1ef3 khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[21] <\/span><b>T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (TNCT) tr\u1ea3 cho c\u00e1 nh\u00e2n:<\/b><span style=\"font-weight: 400;\"> B\u1eb1ng t\u1ed5ng c\u1ee7a ch\u1ec9 ti\u00eau [22] v\u00e0 [23].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[22] <\/span><b>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa:<\/b><span style=\"font-weight: 400;\"> L\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 \u0111\u01a1n v\u1ecb chi tr\u1ea3 cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[23] <\/span><b>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa:<\/b><span style=\"font-weight: 400;\"> L\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u00e3 chi tr\u1ea3 cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa trong k\u1ef3 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[24] <\/span><b>T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n ph\u00ed mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> L\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb kho\u1ea3n ph\u00ed b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd v\u00e0 c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 t\u00edch l\u0169y do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam) cung c\u1ea5p, m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 mua cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[25] <\/span><b>T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh c\u1ee7a H\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed:<\/b><span style=\"font-weight: 400;\"> L\u00e0 ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh ri\u00eang trong h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[26] <\/span><b>T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1ea3 cho c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ch\u1ec9 ti\u00eau [27] + [28].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[27] <\/span><b>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa:<\/b><span style=\"font-weight: 400;\"> L\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e3 chi tr\u1ea3 cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[28] <\/span><b>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa:<\/b><span style=\"font-weight: 400;\"> L\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e3 chi tr\u1ea3 cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf trong k\u1ef3 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[29] <\/span><b>T\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/b><span style=\"font-weight: 400;\"> B\u1eb1ng t\u1ed5ng c\u1ee7a ch\u1ec9 ti\u00eau [30] v\u00e0 [31]<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[30] <\/span><b>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa:<\/b><span style=\"font-weight: 400;\"> L\u00e0 s\u1ed1 thu\u1ebf TNCN m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u01b0 tr\u00fa trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[31] <\/span><b>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa:<\/b><span style=\"font-weight: 400;\"> L\u00e0 s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1eeb thu nh\u1eadp chi tr\u1ea3 cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[32] <\/span><b>T\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb tr\u00ean ti\u1ec1n ph\u00ed mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> L\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n ph\u00ed b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd v\u00e0 c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 t\u00edch l\u0169y do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [32] \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong>[32] = [24] x 10%<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> C\u00e1 nh\u00e2n c\u00f3 \u00edt nh\u1ea5t 1 th\u00e1ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u00ec c\u00e1c ch\u1ec9 ti\u00eau 26, 27, 28 \u0111\u01b0\u1ee3c t\u00ednh 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;\">Ch\u1ec9 ti\u00eau [27] C\u00e1 nh\u00e2n c\u01b0 tr\u00fa: T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (TNCT) c\u1ee7a lao \u0111\u1ed9ng c\u00f3 \u22651 d\u00f2ng thu\u1ebf kh\u1ea5u tr\u1eeb &gt;0, v\u00e0:<\/span><\/li>\n<\/ul>\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>Lo\u1ea1i h\u1ee3p \u0111\u1ed3ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u ki\u1ec7n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng ho\u1eb7c kh\u00f4ng \u0111\u0103ng k\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [28] C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa: T\u1ed5ng TNCT c\u1ee7a lao \u0111\u1ed9ng c\u00f3 \u22651 d\u00f2ng thu\u1ebf kh\u1ea5u tr\u1eeb &gt;0, lo\u1ea1i h\u1ee3p \u0111\u1ed3ng: kh\u00f4ng c\u01b0 tr\u00fa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [26] T\u1ed5ng TNCT tr\u1ea3 cho c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf b\u1eb1ng t\u1ed5ng 2 ch\u1ec9 ti\u00eau\u00a0 [27] v\u00e0 [28]<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_to_khai_va_tien_thue_TNCN\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7661\" aria-describedby=\"caption-attachment-7661\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7661\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thoi-han-nop-to-khai-va-tien-thue-TNCN.jpg\" alt=\"Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf TNCN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thoi-han-nop-to-khai-va-tien-thue-TNCN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thoi-han-nop-to-khai-va-tien-thue-TNCN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thoi-han-nop-to-khai-va-tien-thue-TNCN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thoi-han-nop-to-khai-va-tien-thue-TNCN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thoi-han-nop-to-khai-va-tien-thue-TNCN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7661\" class=\"wp-caption-text\">Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf TNCN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 m\u1ed1c th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_to_khai_khau_tru_thue_TNCN\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 44, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ban h\u00e0nh ng\u00e0y 13\/06\/2019, quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai 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;\">Khai thu\u1ebf theo th\u00e1ng: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf (v\u00ed d\u1ee5: H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 2\/2026 th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/03\/2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai thu\u1ebf theo qu\u00fd: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai v\u00e0 n\u1ed9p theo qu\u00fd. (Tr\u01b0\u1eddng h\u1ee3p r\u01a1i v\u00e0o ng\u00e0y l\u1ec5 th\u00ec s\u1ebd n\u1ed9p v\u00e0o ng\u00e0y l\u00e0m ti\u1ebfp theo sau l\u1ec5)<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_tien_thue_TNCN\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t. (theo Kho\u1ea3n 1, \u0110i\u1ec1u 55, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 c\u1ea7n khai b\u1ed5 sung t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN, t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n ph\u1ea3i l\u1eadp th\u00eam t\u1edd khai b\u1ed5 sung theo m\u1eabu 05\/KK-TNCN cho t\u1eebng th\u00e1ng ho\u1eb7c qu\u00fd b\u1ecb l\u1ed7i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 nh\u1eefng t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh chi tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u1edbi ph\u1ea3i th\u1ef1c hi\u1ec7n khai thu\u1ebf TNCN. N\u1ebfu kh\u00f4ng ph\u00e1t sinh kho\u1ea3n chi tr\u1ea3 n\u00e0y, kh\u00f4ng c\u1ea7n n\u1ed9p t\u1edd khai thu\u1ebf cho th\u00e1ng\/qu\u00fd \u0111\u00f3 (theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u00e0 C\u00f4ng v\u0103n 2393\/TCT-DNNCN).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 k\u00ea khai ch\u00ednh x\u00e1c t\u1eebng ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai thu\u1ebf TNCN kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro sai s\u00f3t, truy thu v\u00e0 x\u1eed ph\u1ea1t v\u1ec1 sau. \u0110\u1eb7c bi\u1ec7t, c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u kh\u1edbp \u0111\u00fang gi\u1eefa h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n ch\u01b0a t\u1ef1 tin trong qu\u00e1 tr\u00ecnh t\u1ed5ng h\u1ee3p, \u0111\u1ed1i chi\u1ebfu v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n \u0111\u1ed3ng h\u00e0nh s\u1ebd gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro \u0111\u00e1ng k\u1ec3. Tham kh\u1ea3o ngay<\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-quyet-toan-thue\/\"> <span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 tr\u1ecdn g\u00f3i, \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed cho doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_lap_to_khai_khau_tru_thue_TNCN\"><\/span><strong>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khong_phat_sinh_khau_tru_thue_TNCN_co_phai_nop_to_khai_khong\"><\/span>Kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u00e1p d\u1ee5ng cho n\u0103m 2026, n\u1ebfu trong k\u1ef3 c\u00f3 chi tr\u1ea3 l\u01b0\u01a1ng th\u00ec v\u1eabn ph\u1ea3i l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ec3 b\u00e1o c\u00e1o t\u1ed5ng thu nh\u1eadp \u0111\u00e3 chi tr\u1ea3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai theo quy \u0111\u1ecbnh ri\u00eang c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Muc_phat_cham_nop_to_khai_nam_2026_la_bao_nhieu\"><\/span>M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai n\u0103m 2026 l\u00e0 bao nhi\u00eau?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 dao \u0111\u1ed9ng t\u1eeb 2 tri\u1ec7u \u0111\u1ebfn 25 tri\u1ec7u \u0111\u1ed3ng t\u00f9y v\u00e0o th\u1eddi gian ch\u1eadm n\u1ed9p. V\u00ec v\u1eady, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00fang h\u1ea1n l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"heo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u00e1p d\u1ee5ng cho n\u0103m 2026, n\u1ebfu trong k\u1ef3 c\u00f3 chi tr\u1ea3 l\u01b0\u01a1ng th\u00ec v\u1eabn ph\u1ea3i l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ec3 b\u00e1o c\u00e1o t\u1ed5ng thu nh\u1eadp \u0111\u00e3 chi tr\u1ea3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai theo quy \u0111\u1ecbnh ri\u00eang c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai n\u0103m 2026 l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 dao \u0111\u1ed9ng t\u1eeb 2 tri\u1ec7u \u0111\u1ebfn 25 tri\u1ec7u \u0111\u1ed3ng t\u00f9y v\u00e0o th\u1eddi gian ch\u1eadm n\u1ed9p. V\u00ec v\u1eady, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00fang h\u1ea1n l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp. B\u01b0\u1edbc sang n\u0103m 2026, v\u1edbi nh\u1eefng thay \u0111\u1ed5i m\u1ea1nh m\u1ebd v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng quy tr\u00ecnh \u0111\u1ec3 tr\u00e1nh c\u00e1c sai s\u00f3t ph\u00e1p l\u00fd. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn b\u1ea1n t\u1eebng b\u01b0\u1edbc c\u00e1ch l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (M\u1eabu 05\/KK-TNCN) m\u1ed9t c\u00e1ch chu\u1ea9n x\u00e1c nh\u1ea5t. T\u1ea1i sao c\u1ea7n l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00fang h\u1ea1n? L\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7659,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7656","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\/7656","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=7656"}],"version-history":[{"count":5,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7656\/revisions"}],"predecessor-version":[{"id":7707,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7656\/revisions\/7707"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7659"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}