{"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\/ko\/cong-van-so-63-ve-ke-khai-thue-tncn\/","title":{"rendered":"\uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \ubc0f \ub0a9\ubd80\uc5d0 \uc788\uc5b4\uc11c \uae30\uc5c5\uc758 \ucc45\uc784."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uad6d\uc138\uccad \uacf5\uc2dd \ubb38\uc11c 63\/CT-CS\ub294 \uacb0\uc758\uc548 136\/2024\/QH15\uc5d0 \ub530\ub77c \uc138\uae08\uc774 \uba74\uc81c\ub418\ub294 \uae09\uc5ec \ubc0f \uc784\uae08\uc5d0 \ub300\ud55c \uac1c\uc778\uc18c\ub4dd\uc138(PIT) \uc2e0\uace0\ub97c \uba85\ud655\ud788 \ud558\uace0 \uc788\uc73c\uba70, \uc138\uae08 \uc2e0\uace0\ub294 \ud544\uc694\ud558\uc9c0 \uc54a\uc9c0\ub9cc \ucd5c\uc885 \uc138\uae08 \uc815\uc0b0\uc740 \ud544\uc694\ud55c \uacbd\uc6b0\ub3c4 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uac00\uc624\ub294 \uac1c\uc778\uc18c\ub4dd\uc138(PIT) \uc815\uc0b0 \uae30\uac04\uc744 \uc55e\ub450\uace0 \ub9ce\uc740 \uae30\uc5c5\uacfc \uac1c\uc778\ub4e4\uc774 \uad00\ub828 \uaddc\uc815\uc5d0 \ud63c\ub780\uc744 \ub290\ub07c\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub0a9\uc138 \uc758\ubb34\uac00 \uc5c6\ub294 \uacbd\uc6b0(\uc6d4\ubcc4\/\ubd84\uae30\ubcc4 \uc138\uae08 \uc2e0\uace0 \uc758\ubb34\uac00 \uc5c6\ub294 \uacbd\uc6b0)\uc5d0\ub3c4 \uc5f0\uac04 \uc138\uae08 \uc815\uc0b0\uc774 \uc758\ubb34\ud654\ub418\ub294 \uc0ac\ub840\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ubd88\ud544\uc694\ud55c \ubc95\uc801 \uc624\ub958\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc138\ubb34 \ub2f9\uad6d\uc758 \ucd5c\uc2e0 \uc9c0\uce68\uc744 \uc219\uc9c0\ud574 \ub450\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Diem_moi_ve_nghia_vu_thue_TNCN_theo_Cong_van_63CT-CS\" >\uacf5\uc2dd \uc11c\ud55c 63\/CT-CS\uc5d0 \ub530\ub978 \uac1c\uc778 \uc18c\ub4dd\uc138 \ub0a9\uc138 \uc758\ubb34 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d<\/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\/ko\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Truong_hop_nao_khong_phai_nop_ho_so_khai_thue_dinh_ky\" >\uc815\uae30\uc801\uc778 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \ud544\uc694\uac00 \uc5c6\ub294 \uacbd\uc6b0\ub294 \uc5b4\ub5a4 \uacbd\uc6b0\uc785\ub2c8\uae4c?<\/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\/ko\/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\" >\uc138\uae08\uc744 \ub0b4\uc9c0 \uc54a\ub354\ub77c\ub3c4 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uac83\uc774 \uc65c &quot;\uc758\ubb34\uc801&quot;\uc778\uac00\uc694?<\/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\/ko\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Trach_nhiem_cua_nguoi_nop_thue_trong_nam_2026\" >2026\ub144 \ub0a9\uc138\uc790\uc758 \ucc45\uc784<\/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\/ko\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Loi_khuyen_cho_ke_toan_va_nguoi_lao_dong\" >\ud68c\uacc4 \ub2f4\ub2f9\uc790\uc640 \uc9c1\uc6d0\ub4e4\uc744 \uc704\ud55c \uc870\uc5b8<\/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\/ko\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/ko\/cong-van-so-63-ve-ke-khai-thue-tncn\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/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>\uacf5\uc2dd \uc11c\ud55c 63\/CT-CS\uc5d0 \ub530\ub978 \uac1c\uc778 \uc18c\ub4dd\uc138 \ub0a9\uc138 \uc758\ubb34 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uad6d\uc138\uccad\uc774 2026\ub144 1\uc6d4 7\uc77c \ubc1c\ud589\ud55c \uacf5\uc2dd \uc11c\ud55c \uc81c63\/CT-CS\ud638\uc5d0 \ub530\ub974\uba74, \uba74\uc138 \uae09\uc5ec \ubc0f \uc784\uae08(\uacb0\uc758\uc548 136\/2024\/QH15\uc5d0 \uc758\uac70)\uc5d0 \ub300\ud55c \uc138\uae08 \uc758\ubb34 \uc774\ud589\uc774 \uba85\ud655\ud574\uc84c\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uaddc\uc815\uc740 &quot;\uc815\uae30 \uc138\uae08 \uc2e0\uace0&quot;\uc640 &quot;\uc5f0\uac04 \uc138\uae08 \uc815\uc0b0&quot;\uc758 \ucc28\uc774\uc810\uc744 \uba85\ud655\ud788 \ud569\ub2c8\ub2e4. \uc774\ub294 \ud2b9\ud788 \uba74\uc138 \ub300\uc0c1 \uc9c1\uc6d0\uc774 \uc788\uac70\ub098 \uc138\uae08 \uae30\uc900\uc561\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud558\ub294 \uc0ac\uc5c5\uccb4\uc5d0 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_nao_khong_phai_nop_ho_so_khai_thue_dinh_ky\"><\/span><b>\uc815\uae30\uc801\uc778 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \ud544\uc694\uac00 \uc5c6\ub294 \uacbd\uc6b0\ub294 \uc5b4\ub5a4 \uacbd\uc6b0\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 126\/2020\/ND-CP(\uc2dc\ud589\ub839 91\/2022\/ND-CP\ub85c \uac1c\uc815\ub428) \uc81c7\uc870 3\ud56d\uc5d0 \ub530\ub77c \ub2e4\uc74c \uae30\uad00\uc740 \uc6d4\ubcc4\/\ubd84\uae30\ubcc4 \uc138\uae08 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \uc758\ubb34\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc18c\ub4dd\uc138\uac00 \uba74\uc81c\ub418\ub294 \uac1c\uc778: \uac1c\uc778\uc18c\ub4dd\uc138\ubc95 \uaddc\uc815\uc5d0 \ub530\ub984(\uc0c1\uc18d, \ubd80\ub3d9\uc0b0 \uc99d\uc5ec \ub610\ub294 \ubd80\ub3d9\uc0b0 \uc591\ub3c4\uc758 \uacbd\uc6b0\ub294 \uc81c\uc678).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6d0\ucc9c\uc9d5\uc218 \uc5c6\uc774 \uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \uc870\uc9c1 \ubc0f \uac1c\uc778: \ud574\ub2f9 \uc6d4 \ub610\ub294 \ubd84\uae30\uc5d0 \uae30\uc5c5\uc774 \uae09\uc5ec\ub97c \uc9c0\uae09\ud558\uc9c0\ub9cc \uc9c1\uc6d0 \uc911 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \ub300\uc0c1\uc790\uac00 \uc5c6\ub294 \uacbd\uc6b0, \ud574\ub2f9 \uae30\uc5c5\uc740 \ud574\ub2f9 \uc6d4\/\ubd84\uae30\uc5d0 \ub300\ud55c \uc138\uae08 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790\ub294 \uc138\uae08\uc774 \uba74\uc81c\ub418\ub294 \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0\ub9cc \uc885\uc0ac\ud569\ub2c8\ub2e4.<\/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>\uc138\uae08\uc744 \ub0b4\uc9c0 \uc54a\ub354\ub77c\ub3c4 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uac83\uc774 \uc65c &quot;\uc758\ubb34\uc801&quot;\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uac00\uc7a5 \uc624\ud574\uc758 \uc18c\uc9c0\uac00 \uc788\ub294 \uc815\ubcf4\uc785\ub2c8\ub2e4. \uc2dc\ud589\ub839 126\/2020\/ND-CP \uc81c8\uc870 6\ud56d d.1\uc5d0 \ub530\ub974\uba74 \uac1c\uc778\uc18c\ub4dd\uc138 \ud655\uc815\uc5d0 \uad00\ud55c \uaddc\uc815\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">&quot;\uae09\uc5ec \ubc0f \uc784\uae08\uc73c\ub85c \uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \uc870\uc9c1 \ubc0f \uac1c\uc778\uc740 \uc138\uae08 \uacf5\uc81c \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \uad8c\ud55c \uc788\ub294 \uac1c\uc778\uc744 \ub300\uc2e0\ud558\uc5ec \uc138\uae08 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uace0 \uc138\uae08\uc744 \ub0a9\ubd80\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.&quot;<\/span><\/p>\n<p><b>\uc6d0\ucc9c: <\/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;\">\ubc95\ub839 126\/2020\/ND-CP \uc81c8\uc870 \uc81c6\ud56d d.1\ud638<\/span><\/a><\/p><\/blockquote>\n<p><b>\uc0c1\uc138 \ubd84\uc11d:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uccb4(\uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \uc870\uc9c1)\uc758 \uacbd\uc6b0: \ubaa8\ub4e0 \uc9c1\uc6d0\uc758 \uc5f0\uac04 \uc18c\ub4dd\uc774 \uac1c\uc778 \uc18c\ub4dd \uacf5\uc81c \ud55c\ub3c4\uc561 \ubbf8\ub9cc\uc774\ub354\ub77c\ub3c4(\uc138\uae08 \uacf5\uc81c\uac00 \uc5c6\ub354\ub77c\ub3c4) \uc0ac\uc5c5\uccb4\ub294 \uc9c0\uae09\ud55c \ucd1d \uc18c\ub4dd\uc744 \uc2e0\uace0\ud558\uae30 \uc704\ud574 \uc5f0\uac04 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778 \ub0a9\uc138\uc790\uc758 \uacbd\uc6b0: \uac1c\uc778\uc774 \uc0ac\uc5c5\uccb4\uc5d0 \uc790\uc2e0\uc758 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \ub300\ud589\ud558\ub3c4\ub85d \uc704\uc784\ud55c \uacbd\uc6b0, \uc0ac\uc5c5\uccb4\ub294 \uc774 \ucc45\uc784\uc744 \uc628\uc804\ud788 \uc774\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc815\uc0b0\uc758 \uc720\uc77c\ud55c \uc608\uc678\ub294 \uc870\uc9c1\uc774\ub098 \uac1c\uc778\uc774 \uacfc\uc138 \uc5f0\ub3c4 \uc804\uccb4\uc5d0 \uac78\uccd0 \uc18c\ub4dd \uc9c0\uae09\uc561\uc744 \uc804\ud600 \ubc1c\uc0dd\uc2dc\ud0a4\uc9c0 \uc54a\uc740 \uacbd\uc6b0\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_nguoi_nop_thue_trong_nam_2026\"><\/span><b>2026\ub144 \ub0a9\uc138\uc790\uc758 \ucc45\uc784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\ud589\uc815\ubc95 \uc81c38\/2019\/QH14\ud638(\ucd5c\uadfc \ubc95\ub960 \uc81c56\/2024\/QH15\ud638\ub85c \ubcf4\uc644\ub428)\uc5d0 \ub530\ub77c \ub0a9\uc138\uc790\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\ud655\uc131: \ub2f9\uc0ac\ub294 \uc81c\uacf5\ub41c \uc815\ubcf4\uc758 \uc9c4\uc2e4\uc131\uc5d0 \ub300\ud574 \ubc95\uc801\uc73c\ub85c \uc804\uc801\uc778 \ucc45\uc784\uc744 \uc9d1\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubb38\uc11c \ubcf4\uad00: \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \ubc1c\uc0dd\uc2dc\ud0a4\ub294 \ubaa8\ub4e0 \uac70\ub798 \uad00\ub828 \uc1a1\uc7a5 \ubc0f \ubb38\uc11c\ub294 \uc644\ubcbd\ud558\uac8c \uae30\ub85d\ud558\uace0 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uacfc\uc758 \ud611\uc870: \uad00\ub9ac \uae30\uad00\uc758 \uac80\uc0ac \ub610\ub294 \uc9c0\uce68 \uc694\uccad \uc2dc \uad00\ub828 \uc11c\ub958\ub97c \uc2e0\uc18d\ud558\uac8c \uc81c\uacf5\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Loi_khuyen_cho_ke_toan_va_nguoi_lao_dong\"><\/span><b>\ud68c\uacc4 \ub2f4\ub2f9\uc790\uc640 \uc9c1\uc6d0\ub4e4\uc744 \uc704\ud55c \uc870\uc5b8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc6d0\ud65c\ud55c \uc138\uae08 \uc815\uc0b0 \uc808\ucc28\ub97c \ubcf4\uc7a5\ud558\uace0 \ub0a9\ubd80 \uc9c0\uc5f0\uc774\ub098 \uc798\ubabb\ub41c \uc815\ubcf4\ub85c \uc778\ud55c \ud589\uc815\uc801 \ubd88\uc774\uc775\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \ubd80\uc11c\uc640 \uac1c\ubcc4 \uc9c1\uc6d0\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ud575\uc2ec \uc0ac\ud56d\uc5d0 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ubd88 \ub370\uc774\ud130 \uac80\ud1a0: \uc138\uae08 \uc2e0\uace0\ub97c \ud558\uc9c0 \uc54a\uc740 \uc0ac\ub78c\uc774 \uc788\ub354\ub77c\ub3c4 \uc5f0\uac04 \uc138\uae08 \uc815\uc0b0 \uae30\uac04\uc744 \uc704\ud574 \uc18c\ub4dd \uba85\uc138\uc11c 05-1\/BK-TNCN, 05-2\/BK-TNCN \ubc0f 05-3\/BK-TNCN\uc744 \ubbf8\ub9ac \uc900\ube44\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c: 2025\ub144 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c(2026\ub144 \ucd08)\uc744 \uc78a\uc9c0 \ub9c8\uc138\uc694. \uae30\ud55c\uc744 \ub118\uae30\uba74 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\uc870 \ub3c4\uad6c\ub97c \ud65c\uc6a9\ud558\uc138\uc694: eTax Mobile\uc774\ub098 \ucd5c\uc2e0 \ubc84\uc804\uc758 \uc138\uae08 \uc2e0\uace0 \uc9c0\uc6d0 \uc18c\ud504\ud2b8\uc6e8\uc5b4(HTKK)\uc640 \uac19\uc740 \uc560\ud50c\ub9ac\ucf00\uc774\uc158\uc744 \ud65c\uc6a9\ud558\uc5ec \uc591\uc2dd\uc744 \uc5c5\ub370\uc774\ud2b8\ud558\uc138\uc694.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">&quot;\uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc9c0 \uc54a\ub354\ub77c\ub3c4 \uc138\uae08 \ud655\uc815\uc740 \uc758\ubb34\uc785\ub2c8\ub2e4&quot;\ub294 \uc120\ud0dd \uc0ac\ud56d\uc774 \uc544\ub2c8\ub77c \ud544\uc218 \uc694\uac74\uc785\ub2c8\ub2e4. \uc774\ub97c \uc798\ubabb \ud574\uc11d\ud558\uba74 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\uac00 \uc5c6\ub354\ub77c\ub3c4 \ubd88\uc644\uc804\ud55c \uc2e0\uace0\ub85c \uc778\ud55c \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. Circular 63\/CT-CS\uc5d0 \ub530\ub77c \uadc0\ud558\uc758 \uc758\ubb34 \uc0ac\ud56d\uc744 \uc0ac\uc804\uc5d0 \uac80\ud1a0\ud558\uc2dc\uba74 2026\ub144 \uac1c\uc778 \uc18c\ub4dd\uc138 \ud655\uc815\uc744 \uc548\uc804\ud558\uace0 \ud569\ubc95\uc801\uc73c\ub85c \uc644\ub8cc\ud558\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0 \uc11c\ub958\uac00 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc2e0\uc774 \uc11c\uc9c0 \uc54a\uc73c\uc2dc\ub098\uc694? MAN(Master Accountant Network) \uc138\ubb34 \ucee8\uc124\ud305 \ud300\uc5d0 \ubb38\uc758\ud558\uc5ec \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uac80\ud1a0\ubc1b\uace0, \uc138\ubb34 \ub2f9\uad6d\uacfc\uc758 \uc808\ucc28\uc5d0\uc11c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \uc2dc\uac04\uc744 \uc808\uc57d\ud558\uc138\uc694.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/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;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/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;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><b>\uc6d0\ucc9c:<\/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;\">\ubca0\ud2b8\ub0a8 \ubc95\ub960<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: right;\"><b><i>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c \ud3b8\uc9d1\ud300<\/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 [&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\/ko\/wp-json\/wp\/v2\/posts\/7215","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=7215"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7215\/revisions"}],"predecessor-version":[{"id":7233,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7215\/revisions\/7233"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7216"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}