{"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\/ko\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/","title":{"rendered":"\ucd5c\uc2e0 \uac1c\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c \uc2e0\uace0\uc11c \uc791\uc131 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c \uc791\uc131\uc740 \uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \uae30\uc5c5\uacfc \uac1c\uc778 \ubaa8\ub450\uc5d0\uac8c \uc758\ubb34 \uc0ac\ud56d\uc785\ub2c8\ub2e4. 2026\ub144\uc5d0\ub294 \uac00\uc871 \uc218\ub2f9 \uacf5\uc81c \ubc0f \ub204\uc9c4\uc138\uc728 \uccb4\uacc4\uc5d0 \uc0c1\ub2f9\ud55c \ubcc0\ud654\uac00 \uc788\uc744 \uc608\uc815\uc774\ubbc0\ub85c, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ubc95\uc801 \uc624\ub958\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c \uc791\uc131 \uc808\ucc28\ub97c \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uae00\uc5d0\uc11c\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c(\uc591\uc2dd 05\/KK-TNCN)\ub97c \uc815\ud655\ud558\uac8c \uc791\uc131\ud558\ub294 \ubc29\ubc95\uc744 \ub2e8\uacc4\ubcc4\ub85c \uc548\ub0b4\ud569\ub2c8\ub2e4.<\/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\">  \ud15c\ud50c\ub9bf \ub2e4\uc6b4\ub85c\ub4dc <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Tai_sao_can_lap_to_khai_khau_tru_thue_TNCN_dung_han\" >\uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c\ub97c \uae30\ud55c \ub0b4\uc5d0 \uc81c\ucd9c\ud558\ub294 \uac83\uc774 \uc65c \uc911\uc694\ud560\uae4c\uc694?<\/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\/ko\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Doi_tuong_nao_phai_lap_to_khai_khau_tru_thue_TNCN\" >\uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \uc0ac\ub78c\uc740 \ub204\uad6c\uc785\ub2c8\uae4c?<\/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\/ko\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Mau_so_05KK-TNCN_to_khai_thue_thu_nhap_ca_nhan\" >\uc591\uc2dd \ubc88\ud638 05\/KK-TNCN \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c<\/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\/ko\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Huong_dan_lap_to_khai_khau_tru_thue_TNCN_Mau_05KK-TNCN\" >\uac1c\uc778\uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c(\uc591\uc2dd 05\/KK-TNCN) \uc791\uc131 \uc548\ub0b4<\/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\/ko\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Phan_thong_tin_chung\" >\uc77c\ubc18 \uc815\ubcf4<\/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\/ko\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Phan_ke_khai_cac_chi_tieu_trong_bang\" >\ud45c\uc5d0 \uc9c0\ud45c\ub97c \ub098\uc5f4\ud558\ub294 \uc139\uc158<\/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\/ko\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Thoi_han_nop_to_khai_va_tien_thue_TNCN\" >\uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \ub9c8\uac10\uc77c.<\/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\/ko\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Thoi_han_nop_to_khai_khau_tru_thue_TNCN\" >\uac1c\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c \uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c.<\/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\/ko\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Thoi_han_nop_tien_thue_TNCN\" >\uac1c\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80 \ub9c8\uac10\uc77c<\/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\/ko\/huong-dan-lap-to-khai-khau-tru-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-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-lap-to-khai-khau-tru-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><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\/ko\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Giai_dap_thac_mac_ve_lap_to_khai_khau_tru_thue_TNCN\" >\uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c \uc791\uc131 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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\/ko\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Khong_phat_sinh_khau_tru_thue_TNCN_co_phai_nop_to_khai_khong\" >\uac1c\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c \ud56d\ubaa9\uc774 \uc5c6\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\ub098\uc694?<\/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\/ko\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Muc_phat_cham_nop_to_khai_nam_2026_la_bao_nhieu\" >2026\ub144 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \ub2a6\uac8c \uc81c\ucd9c\ud560 \uacbd\uc6b0 \uc5b4\ub5a4 \ubd88\uc774\uc775\uc774 \uc788\ub098\uc694?<\/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>\uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c\ub97c \uae30\ud55c \ub0b4\uc5d0 \uc81c\ucd9c\ud558\ub294 \uac83\uc774 \uc65c \uc911\uc694\ud560\uae4c\uc694?<\/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\">\uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c\ub97c \uae30\ud55c \ub0b4\uc5d0 \uc81c\ucd9c\ud558\ub294 \uac83\uc758 \uc911\uc694\uc131.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uac83\uc740 \ubc95\ub960 \uc900\uc218\ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \uae09\uc5ec \ube44\uc6a9\uc744 \ud22c\uba85\ud558\uac8c \uacf5\uac1c\ud558\uace0 \uc9c1\uc6d0\uc758 \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uaddc\uc815\uc5d0 \ub530\ub974\uba74... <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\">\ud68c\ub78c 80\/2021\/TT-BTC<\/a>\ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uc138\uae08 \uacf5\uc81c\uac00 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub354\ub77c\ub3c4 \uc9c0\uae09 \uae30\uad00\uc740 (\ud2b9\uc815\ud55c \ud2b9\ubcc4\ud55c \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0) \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>2026\ub144 \uc0c8 \uc5c5\ub370\uc774\ud2b8:<\/b><span style=\"font-weight: 400;\"> 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uac1c\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c\uc561\uc740 \uc6d4 1,550\ub9cc \ub3d9\uc73c\ub85c, \ubd80\uc591\uac00\uc871 \uacf5\uc81c\uc561\uc740 \uc6d4 620\ub9cc \ub3d9\uc73c\ub85c \uc778\uc0c1\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \uc2dc \uacc4\uc0b0\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/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>\uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \uc0ac\ub78c\uc740 \ub204\uad6c\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \uac1c\uc778\uc5d0 \ub300\ud55c \uc138\ubd80 \uc815\ubcf4:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \uc870\uc9c1 \ubc0f \uac1c\uc778: \uc790\ud68c\uc0ac, \uc9c0\uc810, \ubcf8\uc0ac \uc774\uc678\uc758 \uc9c0\uc5ed\uc5d0 \uc788\ub294 \uc0ac\uc5c5\uc7a5\uc744 \ud3ec\ud568\ud558\uc5ec \uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \ubaa8\ub4e0 \uae30\uc5c5 \ubc0f \uc870\uc9c1\uc740 \uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud558\ub294 \uacbd\uc6b0 \uc591\uc2dd 05\/KK-TNCN(\uc6d4\ubcc4\/\ubd84\uae30\ubcc4)\uc744 \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790\ub294 \uc7a0\uc815\uc138\uc561\uc744 \uacf5\uc81c\ud569\ub2c8\ub2e4. \uc774\ub294 \uace0\uc6a9 \uacc4\uc57d\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc740 \uc18c\ub4dd \ub610\ub294 3\uac1c\uc6d4 \ubbf8\ub9cc\uc758 \uace0\uc6a9 \uacc4\uc57d\uc5d0 \ub300\ud55c \uc9c0\uae09\uc561\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5ec\ub7ec \uc9c0\uc5ed\uc5d0 \uc9c0\uc810\uc744 \ub454 \uae30\uc5c5\uc758 \uacbd\uc6b0: \ubcf8\uc0ac\uac00 \ub2e4\ub978 \uc9c0\uc5ed\uc758 \uc9c0\uc810\/\uc790\ud68c\uc0ac\ub97c \ub300\uc2e0\ud558\uc5ec \uae09\uc5ec\ub97c \uc9c0\uae09\ud558\ub294 \uacbd\uc6b0, \ubcf8\uc0ac\ub294 \uae09\uc5ec\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud558\uace0 \uc2e0\uace0\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc870\uc9c1\uc740 \uc790\ubcf8 \ud22c\uc790, \uc99d\uad8c \uc591\ub3c4, \ub85c\uc5f4\ud2f0, \ud504\ub79c\ucc28\uc774\uc988 \uc218\uc218\ub8cc, \ubcf5\uad8c \ub2f9\ucca8\uae08 \ub4f1\uacfc \uac19\uc740 \uae30\ud0c0 \uc218\uc785\uc6d0\uc744 \ud1b5\ud574 \uae09\uc5ec\ub97c \uc9c0\uae09\ud569\ub2c8\ub2e4.<\/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>\uc591\uc2dd \ubc88\ud638 05\/KK-TNCN \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c \uc591\uc2dd 05\/KK-TNCN\uc740 \ud68c\ub78c 80\/2021\/TT-BTC\uc5d0 \uaddc\uc815\ub418\uc5b4 \uc788\uc73c\uba70, \uae09\uc5ec \ubc0f \uc784\uae08 \uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \uc870\uc9c1 \ubc0f \uac1c\uc778\uc774 \uc0ac\uc6a9\ud569\ub2c8\ub2e4. \uc774 \uc591\uc2dd\uc740 \uc2e0\uace0 \ubc29\uc2dd\uc5d0 \ub530\ub77c \uc6d4\ubcc4 \ub610\ub294 \ubd84\uae30\ubcc4\ub85c \uc791\uc131\ud558\uba70, \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218\uac00 \ubc1c\uc0dd\ud55c \uacbd\uc6b0\uc640 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0 \ubaa8\ub450\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/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\">\uc591\uc2dd 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>\uac1c\uc778\uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c(\uc591\uc2dd 05\/KK-TNCN) \uc791\uc131 \uc548\ub0b4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c\ub97c \uc815\ud655\ud558\uace0 \ud3b8\ub9ac\ud558\uac8c \uc791\uc131\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \ub4dc\ub9ac\uace0\uc790, \uc591\uc2dd \uc81c05\/KK-TNCN\ud638 \uc791\uc131 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc548\ub0b4\ub97c \uc544\ub798\uc5d0 \uc81c\uacf5\ud569\ub2c8\ub2e4. \ubcf8 \ub0b4\uc6a9\uc740 \uae09\uc5ec \ubc0f \uc784\uae08 \uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\uace0 \uad00\ub828 \uc138\uae08 \uc2e0\uace0 \uc758\ubb34\ub97c \uc774\ud589\ud574\uc57c \ud558\ub294 \uc870\uc9c1, \uc0ac\uc5c5\uccb4 \ub610\ub294 \uac1c\uc778\uc5d0\uac8c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uc790\ub8cc\ub97c \ucc38\uace0\ud558\uc5ec \uc2e0\uace0\uc11c\uac00 \uc62c\ubc14\ub978 \ud615\uc2dd\uc73c\ub85c \uc815\ud655\ud558\uac8c \uc791\uc131 \ubc0f \uc81c\ucd9c\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud558\uace0, \uc808\ucc28\uc0c1\uc758 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_thong_tin_chung\"><\/span><b>\uc77c\ubc18 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \ud56d\ubaa9\uc5d0\uc11c \ub0a9\uc138\uc790\ub294 \uacfc\uc138 \uae30\uac04 \ubc0f \uc18c\ub4dd \uc9c0\uae09 \uc8fc\uccb4\uc640 \uad00\ub828\ub41c \uae30\ubcf8 \uc815\ubcf4\ub97c \ubaa8\ub450 \uae30\uc7ac\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc2e0\uace0\uc790\ub97c \uc815\ud655\ud558\uac8c \uc2dd\ubcc4\ud558\uace0, \ub0a9\uc138 \uc758\ubb34 \ubc1c\uc0dd \uc2dc\uc810 \ubc0f \ud30c\uc77c \uc0c1\ud0dc(\ucd5c\ucd08 \uc2e0\uace0 \ub610\ub294 \ucd94\uac00 \uc2e0\uace0)\ub97c \ud30c\uc545\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \ubd80\ubd84\uc785\ub2c8\ub2e4. \uc791\uc131 \uc2dc\uc5d0\ub294 \uc624\ub958\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ubc95\uc801 \ubb38\uc11c \ubc0f \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ub4f1\ub85d\ub41c \uc815\ubcf4\uc640 \uc815\ud655\ud558\uac8c \ub300\uc870\ud574\uc57c \ud569\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/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>\uacfc\uc138 \uae30\uac04:<\/b><span style=\"font-weight: 400;\"> \uacfc\uc138 \uae30\uac04(\uc6d4\ubcc4, \uc5f0\uac04, \ubd84\uae30\ubcc4 \ub610\ub294 \uc5f0\uac04)\uc5d0 \ud574\ub2f9\ud558\ub294 \uc2e0\uace0 \uae30\uac04\uc744 \uba85\ud655\ud558\uac8c \uae30\uc7ac\ud558\uc2ed\uc2dc\uc624. \uc6d4\ubcc4\ub85c \uc2e0\uace0\ud558\ub294 \uacbd\uc6b0 &quot;\ubd84\uae30\ubcc4&quot; \uc635\uc158\uc744 \uc9c0\uc6b0\uace0, \ubc18\ub300\ub85c \ubd84\uae30\ubcc4\ub85c \uc2e0\uace0\ud558\ub294 \uacbd\uc6b0 &quot;\uc6d4\ubcc4&quot; \uc635\uc158\uc744 \uc9c0\uc6cc \ud63c\ub3d9\uc744 \ubc29\uc9c0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[02] <\/span><b>\ucc98\uc74c:<\/b><span style=\"font-weight: 400;\"> \ud574\ub2f9 \uacfc\uc138 \uae30\uac04\uc5d0 \ub300\ud55c \uc138\uae08 \uc2e0\uace0\ub97c \ucc98\uc74c \ud558\ub294 \uacbd\uc6b0 &quot;X&quot; \ud45c\uc2dc\ub97c \ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[03] <\/span><b>\ucd94\uac00 \ubc88\ud638:<\/b><span style=\"font-weight: 400;\"> \ucd5c\ucd08 \uc2e0\uace0\uac00 \uc544\ub2cc \uacbd\uc6b0, \uc2e4\uc81c \uc870\uc815 \uc0ac\ud56d\uc5d0 \ub530\ub77c \ucd94\uac00 \uc2e0\uace0\uc758 \uc21c\ubc88(\uc608: \ucd5c\ucd08 \uc2e0\uace0, \ub450 \ubc88\uc9f8 \uc2e0\uace0 \ub4f1)\uc744 \uba85\ud655\ud788 \uae30\uc7ac\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[04] <\/span><b>\ub0a9\uc138\uc790 \uc774\ub984:<\/b><span style=\"font-weight: 400;\"> \uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \uae30\uad00 \ub610\ub294 \uac1c\uc778\uc758 \uc804\uccb4 \uc774\ub984\uc744 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d, \uc124\ub9bd \ud5c8\uac00\uc99d \ub610\ub294 \uc138\uae08 \ub4f1\ub85d\uc99d\uc5d0 \uae30\uc7ac\ub41c \ub300\ub85c \uc815\ud655\ud558\uac8c \uae30\uc785\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[05] <\/span><b>\ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638:<\/b><span style=\"font-weight: 400;\"> \uc138\ubb34 \ub2f9\uad6d\uc5d0\uc11c \ubc1c\uae09\ud55c \ub0a9\uc138\uc790 \ub4f1\ub85d\uc99d, \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638 \ud1b5\uc9c0\uc11c \ub610\ub294 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638 \uce74\ub4dc\uc5d0 \uba85\uc2dc\ub41c \ub300\ub85c \uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \uc870\uc9c1 \ub610\ub294 \uac1c\uc778\uc758 \uc815\ud655\ud55c \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\ub97c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[06], [07], [08] <\/span><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \uc870\uc9c1\uc758 \uacbd\uc6b0 \ub4f1\ub85d\ub41c \uc0ac\ubb34\uc18c \uc8fc\uc18c\ub97c, \uac1c\uc778\uc758 \uacbd\uc6b0 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ub4f1\ub85d\ub41c \uc2e0\ubd84\uc99d\/\uc8fc\ubbfc\ub4f1\ub85d\uc99d\uc5d0 \uae30\uc7ac\ub41c \uac70\uc8fc\uc9c0 \uc8fc\uc18c\ub97c \uc81c\uacf5\ud558\uc2ed\uc2dc\uc624. \uc81c\uacf5\ub41c \uc815\ubcf4\ub294 \ubaa8\ub4e0 \ubc95\uc801 \uc11c\ub958\uc640 \uc77c\uce58\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[09], [10], [11] <\/span><b>\uc804\ud654, \ud329\uc2a4, \uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> \uc138\ubb34 \ub2f9\uad6d\uc774 \ud544\uc694\uc2dc \uc27d\uac8c \uc5f0\ub77d\ud560 \uc218 \uc788\ub3c4\ub85d \uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \uae30\uad00 \ub610\ub294 \uac1c\uc778\uc758 \uc644\uc804\ud55c \uc5f0\ub77d\ucc98 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc2ed\uc2dc\uc624. \ud329\uc2a4 \uc8fc\uc18c\ub098 \uc774\uba54\uc77c \uc8fc\uc18c\uac00 \uc5c6\ub294 \uacbd\uc6b0 \uc774 \ud56d\ubaa9\uc740 \ube44\uc6cc \ub450\uc154\ub3c4 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[12] <\/span><b>\uc138\ubb34 \ub300\ub9ac\uc778 \uc774\ub984 (\uc788\ub294 \uacbd\uc6b0):<\/b><span style=\"font-weight: 400;\"> \uc138\ubb34 \ub300\ub9ac\uc778\uc5d0\uac8c \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c\uc744 \uc704\uc784\ud558\ub294 \uacbd\uc6b0, \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d \ub610\ub294 \uc0ac\uc5c5\uc7a5 \uc124\ub9bd \uc2b9\uc778\uc11c\uc5d0 \uae30\uc7ac\ub41c \ub300\ub9ac\uc778\uc758 \uc774\ub984\uc744 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[13] <\/span><b>\ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638:<\/b><span style=\"font-weight: 400;\"> \uc138\ubb34 \ub2f9\uad6d\uc5d0\uc11c \ubc1c\uae09\ud55c \ub0a9\uc138\uc790 \ub4f1\ub85d\uc99d \ub610\ub294 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638 \ud1b5\uc9c0\uc11c\uc5d0 \ud45c\uc2dc\ub41c \uc138\ubb34 \ub300\ub9ac\uc778\uc758 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\ub97c \uc785\ub825\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[14] <\/span><b>\uc138\ubb34\ub300\ub9ac\uc778 \uacc4\uc57d:<\/b><span style=\"font-weight: 400;\"> \uc18c\ub4dd\uc744 \ub0a9\ubd80\ud558\ub294 \uae30\uad00\/\uac1c\uc778\uacfc \uc138\ubb34 \ub300\ub9ac\uc778 \uac04\uc758 \uacc4\uc57d \ubc88\ud638 \ubc0f \uccb4\uacb0\uc77c\uc744 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624. \uacc4\uc57d\uc740 \uc2e0\uace0 \uc2dc\uc810\uc5d0\ub3c4 \uc720\ud6a8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[15] <\/span><b>\ubcf8\uc0ac\uc640 \ub2e4\ub978 \uc9c0\uc5ed\uc5d0 \uc790\ud68c\uc0ac \ud68c\uacc4 \ub2e8\uc704\ub97c \ub450\ub294 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uc138\uae08 \ubc30\ubd84:<\/b><span style=\"font-weight: 400;\"> \ub2e4\ub978 \ub3c4\/\uc2dc\uc5d0 \uc788\ub294 \uc790\ud68c\uc0ac\uc5d0 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \ubc30\ubd84\ud574\uc57c \ud558\ub294 \uacbd\uc6b0 \ud574\ub2f9 \uce78\uc5d0 &quot;X&quot; \ud45c\uc2dc\ub97c \ud558\uc2ed\uc2dc\uc624.<\/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>\ud45c\uc5d0 \uc9c0\ud45c\ub97c \ub098\uc5f4\ud558\ub294 \uc139\uc158<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uc139\uc158\uc5d0\uc11c \uc18c\ub4dd \uc9c0\uae09 \uc8fc\uccb4\ub294 \ubcf4\uace0 \uae30\uac04 \ub3d9\uc548\uc758 \uc9c1\uc6d0 \uc218, \uacfc\uc138 \uc18c\ub4dd \ubc0f \uc6d0\ucc9c\uc9d5\uc218 \uc138\uc561\uc5d0 \ub300\ud55c \uc644\uc804\ud55c \ub370\uc774\ud130\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \uc9c0\ud45c\ub294 \uac01 \uadf8\ub8f9(\uac70\uc8fc\uc790 \ubc0f \ube44\uac70\uc8fc\uc790 \uac1c\uc778)\ubcc4\ub85c \uc124\uacc4\ub418\uc5b4 \uac1c\uc778 \uc18c\ub4dd\uc138 \ub0a9\uc138 \uc758\ubb34\ub97c \uc815\ud655\ud558\uace0 \ud22c\uba85\ud558\uac8c \uc0b0\uc815\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc778 \ub0b4\uc6a9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/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>\ucd1d \uc9c1\uc6d0 \uc218:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \uc138\uae08 \uacf5\uc81c \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \uacfc\uc138 \uae30\uac04 \ub3d9\uc548 \uc870\uc9c1\uc774\ub098 \uac1c\uc778\uc73c\ub85c\ubd80\ud130 \uc18c\ub4dd\uc744 \ubc1b\uc740 \ucd1d \uc778\uc6d0\uc218\ub97c \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[17] <\/span><b>\ubca0\ud2b8\ub0a8\uc5d0 \uac70\uc8fc\ud558\uba70 \uace0\uc6a9 \uacc4\uc57d\uc744 \uccb4\uacb0\ud55c \uac1c\uc778:<\/b><span style=\"font-weight: 400;\"> \ubcf4\uace0 \uae30\uac04 \ub3d9\uc548 3\uac1c\uc6d4 \uc774\uc0c1 \uace0\uc6a9 \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uace0 \uace0\uc6a9\uc8fc\ub85c\ubd80\ud130 \uc18c\ub4dd\uc744 \uc9c0\uae09\ubc1b\ub294 \uac70\uc8fc\uc790\uc758 \ucd1d \uc218\ub97c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[18] <\/span><b>\uc138\uae08\uc774 \uacf5\uc81c\ub41c \ucd1d \uac1c\uc778 \uc218:<\/b><span style=\"font-weight: 400;\"> \uc9c0\ud45c [19] \ubc0f [20]\uc758 \ud569\uc5d0 \uc758\ud574 \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[19] <\/span><b>\ubca0\ud2b8\ub0a8\uc5d0 \uac70\uc8fc\ud558\ub294 \uac1c\uc778:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uae09\uc5ec \ubc0f \uc784\uae08 \uc18c\ub4dd\uc5d0 \ub300\ud574 \uc18c\ub4dd\uc138\ub97c \uc9c0\uae09\ud558\ub294 \uc870\uc9c1 \ub610\ub294 \uac1c\uc778\uc774 \uc6d0\ucc9c\uc9d5\uc218\ud55c \uac70\uc8fc\uc790 \uc218\ub97c \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[20] <\/span><b>\ube44\uac70\uc8fc\uc790:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \uacfc\uc138 \uae30\uac04 \ub3d9\uc548 \uae09\uc5ec \ubc0f \uc784\uae08 \uc18c\ub4dd\uc5d0 \ub300\ud574 \uc6d0\ucc9c\uc9d5\uc218\ub41c \ube44\uac70\uc8fc\uc790 \uc218\ub97c \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[21] <\/span><b>\uac1c\uc778\uc5d0\uac8c \uc9c0\uae09\ub41c \ucd1d \uacfc\uc138 \uc18c\ub4dd:<\/b><span style=\"font-weight: 400;\"> \uc9c0\ud45c [22] \ubc0f [23]\uc758 \ud569\uc5d0 \uc758\ud574.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[22] <\/span><b>\ubca0\ud2b8\ub0a8\uc5d0 \uac70\uc8fc\ud558\ub294 \uac1c\uc778:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uae30\uc5c5\uc774 \uac70\uc8fc \uac1c\uc778\uc5d0\uac8c \uc9c0\uae09\ud55c \uae09\uc5ec, \uc784\uae08 \ubc0f \uc720\uc0ac\ud55c \uc9c0\uae09\uc561\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ucd1d \uacfc\uc138 \uc18c\ub4dd\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[23] <\/span><b>\ube44\uac70\uc8fc\uc790:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \ubcf4\uace0 \uae30\uac04 \ub3d9\uc548 \ube44\uac70\uc8fc\uc790\uc5d0\uac8c \uc9c0\uae09\ub41c \uae09\uc5ec, \uc784\uae08 \ubc0f \uc784\uae08 \uc0c1\ub2f9\uc561\uc73c\ub85c \uc778\ud55c \ucd1d \uacfc\uc138 \uc18c\ub4dd\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[24] <\/span><b>\ubca0\ud2b8\ub0a8\uc5d0 \uc124\ub9bd\ub418\uc9c0 \uc54a\uc740 \ubcf4\ud5d8\ud68c\uc0ac\uac00 \uc9c1\uc6d0\uc744 \uc704\ud574 \uad6c\ub9e4\ud55c \uc0dd\uba85\ubcf4\ud5d8 \ubc0f \uae30\ud0c0 \ube44\uc758\ubb34\ubcf4\ud5d8 \ubcf4\ud5d8\ub8cc\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ucd1d \uacfc\uc138 \uc18c\ub4dd:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \ud574\ub2f9 \uae30\uc5c5\uc774 \uc9c1\uc6d0\ub4e4\uc744 \uc704\ud574 \uc678\uad6d \ubcf4\ud5d8\ud68c\uc0ac(\ubca0\ud2b8\ub0a8\uc5d0 \uc124\ub9bd\ub418\uc9c0 \uc54a\uc740 \ud68c\uc0ac)\ub85c\ubd80\ud130 \uc81c\uacf5\ubc1b\uc740 \uc0dd\uba85\ubcf4\ud5d8\ub8cc \ubc0f \uae30\ud0c0 \ube44\uc758\ubb34\uc801 \ubcf4\ud5d8 \uc0c1\ud488\uc758 \ub204\uc801 \uc800\ucd95\uc561 \ucd1d\uc561\uc73c\ub85c, \uacfc\uc138 \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[25] <\/span><b>\uc11d\uc720 \ubc0f \uac00\uc2a4 \uacc4\uc57d \uc870\ud56d\uc5d0 \ub530\ub77c \uba74\uc81c\ub418\ub294 \ucd1d \uacfc\uc138 \uc18c\ub4dd:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \uc11d\uc720 \ubc0f \uac00\uc2a4 \uacc4\uc57d\uc758 \ud2b9\uc815 \uc870\ud56d\uc5d0 \ub530\ub77c \uacfc\uc138 \uc18c\ub4dd \uc911 \uba74\uc81c\ub418\ub294 \ubd80\ubd84(\uc788\ub294 \uacbd\uc6b0)\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[26] <\/span><b>\uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \ub300\uc0c1\uc790\uc5d0\uac8c \uc9c0\uae09\ub41c \ucd1d \uacfc\uc138 \uc18c\ub4dd:<\/b><span style=\"font-weight: 400;\"> \uc9c0\ud45c [27] + [28]\uc5d0 \uc758\ud574 \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[27] <\/span><b>\ubca0\ud2b8\ub0a8\uc5d0 \uac70\uc8fc\ud558\ub294 \uac1c\uc778:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uaddc\uc815\uc5d0 \ub530\ub77c \uc6d0\ucc9c\uc9d5\uc218 \ub300\uc0c1\uc774 \ub418\ub294 \uac70\uc8fc \uac1c\uc778\uc5d0\uac8c \uc9c0\uae09\ub41c \ucd1d \uacfc\uc138 \uc18c\ub4dd\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[28] <\/span><b>\ube44\uac70\uc8fc\uc790:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \ubcf4\uace0 \uae30\uac04 \ub3d9\uc548 \uc6d0\ucc9c\uc9d5\uc218 \ub300\uc0c1\uc778 \ube44\uac70\uc8fc \uac1c\uc778\uc5d0\uac8c \uc9c0\uae09\ub41c \ucd1d \uacfc\uc138 \uc18c\ub4dd\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[29] <\/span><b>\uc6d0\ucc9c\uc9d5\uc218\ub41c \uac1c\uc778 \uc18c\ub4dd\uc138 \ucd1d\uc561:<\/b><span style=\"font-weight: 400;\"> \uc9c0\ud45c [30] \ubc0f [31]\uc758 \ud569\uc5d0 \uc758\ud574<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[30] <\/span><b>\ubca0\ud2b8\ub0a8\uc5d0 \uac70\uc8fc\ud558\ub294 \uac1c\uc778:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \uc870\uc9c1 \ubc0f \uac1c\uc778\uc774 \uac70\uc8fc\uc790\ub85c\ubd80\ud130 \uc6d0\ucc9c\uc9d5\uc218\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138 \uae08\uc561\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[31] <\/span><b>\ube44\uac70\uc8fc\uc790:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \ube44\uac70\uc8fc\uc790\uc5d0\uac8c \uc9c0\uae09\ub41c \uc18c\ub4dd\uc5d0\uc11c \uc6d0\ucc9c\uc9d5\uc218\ub41c \uac1c\uc778 \uc18c\ub4dd\uc138\uc561\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[32] <\/span><b>\ubca0\ud2b8\ub0a8\uc5d0 \uc124\ub9bd\ub418\uc9c0 \uc54a\uc740 \ubcf4\ud5d8\ud68c\uc0ac\uac00 \uc9c1\uc6d0\uc744 \uc704\ud574 \uad6c\ub9e4\ud55c \uc0dd\uba85\ubcf4\ud5d8 \ubc0f \uae30\ud0c0 \ube44\uc758\ubb34\ubcf4\ud5d8\ub8cc\uc5d0 \ub300\ud574 \uc6d0\ucc9c\uc9d5\uc218\ub41c \uac1c\uc778\uc18c\ub4dd\uc138 \ucd1d\uc561:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \uc678\uad6d \ubcf4\ud5d8\ud68c\uc0ac\uac00 \uc9c1\uc6d0\ub4e4\uc5d0\uac8c \uc81c\uacf5\ud558\ub294 \uc0dd\uba85\ubcf4\ud5d8\ub8cc \ubc0f \uae30\ud0c0 \ube44\uc758\ubb34\uc801 \uc800\ucd95\ubcf4\ud5d8 \uc0c1\ud488\uc5d0\uc11c \uc6d0\ucc9c\uc9d5\uc218\ub41c \uac1c\uc778\uc18c\ub4dd\uc138 \ucd1d\uc561\uc785\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc9c0\ud45c[32]\ub294 \ub2e4\uc74c \uacf5\uc2dd\uc5d0 \uc758\ud574 \uacb0\uc815\ub429\ub2c8\ub2e4.<\/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>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> \ucd5c\uc18c \ud55c \ub2ec \ub3d9\uc548 \uac1c\uc778 \uc18c\ub4dd\uc138\uac00 \uc6d0\ucc9c\uc9d5\uc218\ub41c \uac1c\uc778\uc758 \uacbd\uc6b0, \uc9c0\ud45c 26, 27, 28\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc900 [27] \uac70\uc8fc\uc790: \uc6d0\ucc9c\uc9d5\uc218 \uc138\uc561 \ud56d\ubaa9\uc774 1\uac1c \uc774\uc0c1\uc778 \ub178\ub3d9\uc758 \ucd1d \uacfc\uc138 \uc18c\ub4dd(TNCT) &gt;0, \uadf8\ub9ac\uace0:<\/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>\uacc4\uc57d \uc720\ud615<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc0c1\ud0dc<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\uac1c\uc6d4 \uc774\uc0c1 \uace0\uc6a9 \uacc4\uc57d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0 \uac70\uc8fc\ud558\ub294 \uac1c\uc778\ub4e4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\uac1c\uc6d4 \ubbf8\ub9cc\uc758 \uace0\uc6a9 \uacc4\uc57d \ub610\ub294 \ubbf8\ub4f1\ub85d \uacc4\uc57d.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0 \uac70\uc8fc\ud558\ub294 \uac1c\uc778\ub4e4<\/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;\">\uae30\uc900 [28] \ube44\uac70\uc8fc\uc790: \u22651 \uc138\uae08 \ub77c\uc778 \uc6d0\ucc9c\uc9d5\uc218 &gt;0\uc778 \ub178\ub3d9\uc758 \ucd1d \uacfc\uc138\uc18c\ub4dd, \uacc4\uc57d \uc720\ud615: \ube44\uac70\uc8fc\uc790.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c [26] \uc6d0\ucc9c\uc9d5\uc218 \ub300\uc0c1 \uac1c\uc778\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \ucd1d \uacfc\uc138\uc18c\ub4dd\uc740 2\uac1c\uc758 \uc9c0\ud45c [27] \ubc0f [28]\uc758 \ud569\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/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>\uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \ub9c8\uac10\uc77c.<\/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\">\uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \ub9c8\uac10\uc77c.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc73c\ub85c, \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c \uc81c\ucd9c \ubc0f \uc138\uae08 \ub0a9\ubd80 \uae30\ud55c\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/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>\uac1c\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c \uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2019\ub144 6\uc6d4 13\uc77c \uacf5\ud3ec\ub41c \uc138\ubb34\ud589\uc815\ubc95 \uc81c38\/2019\/QH14\ud638 \uc81c44\uc870\uc5d0 \ub530\ub77c \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c \uae30\ud55c\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6d4\ubcc4 \uc138\uae08 \uc2e0\uace0: \uc2e0\uace0 \ub9c8\uac10\uc77c\uc740 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud55c \ub2ec\uc758 \ub2e4\uc74c \ub2ec 20\uc77c\uc785\ub2c8\ub2e4(\uc608: 2026\ub144 2\uc6d4 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c\uc740 2026\ub144 3\uc6d4 20\uc77c\uc785\ub2c8\ub2e4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd84\uae30\ubcc4 \uc138\uae08 \uc2e0\uace0: \ubd84\uae30\ubcc4 \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \ub9c8\uac10\uc77c\uc740 \uacfc\uc138 \ub300\uc0c1\uc774 \ub418\ub294 \ubd84\uae30 \ub2e4\uc74c \ubd84\uae30\uc758 \uccab \ubc88\uc9f8 \ub2ec\uc758 \ub9c8\uc9c0\ub9c9 \ub0a0\uc785\ub2c8\ub2e4. (\uc2e0\uace0 \ub9c8\uac10\uc77c\uc774 \uacf5\ud734\uc77c\uc778 \uacbd\uc6b0, \uacf5\ud734\uc77c \ub2e4\uc74c \uc601\uc5c5\uc77c\uc5d0 \uc2e0\uace0\uac00 \uc9c4\ud589\ub429\ub2c8\ub2e4.)<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_tien_thue_TNCN\"><\/span><b>\uac1c\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80 \ub9c8\uac10\uc77c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80 \uae30\ud55c\uc740 \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc758 \ub9c8\uc9c0\ub9c9 \ub0a0\uae4c\uc9c0\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucd94\uac00 \uc138\uae08 \uc2e0\uace0\uc758 \uacbd\uc6b0, \uc138\uae08 \ub0a9\ubd80 \uae30\ud55c\uc740 \uc624\ub958\uac00 \ubc1c\uc0dd\ud55c \uacfc\uc138 \uae30\uac04\uc758 \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c \uae30\ud55c\uacfc \ub3d9\uc77c\ud569\ub2c8\ub2e4. (\uc138\ubb34\ud589\uc815\ubc95 38\/2019\/QH14 \uc81c55\uc870 1\ud56d \ucc38\uc870)<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uba54\ubaa8:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc624\ub958\uac00 \ubc1c\uacac\ub418\uc5b4 \ucd94\uac00 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \uacbd\uc6b0, \uc870\uc9c1 \ub610\ub294 \uac1c\uc778\uc740 \uc624\ub958\uac00 \ubc1c\uc0dd\ud55c \uac01 \uc6d4 \ub610\ub294 \ubd84\uae30\ubcc4\ub85c \uc591\uc2dd 05\/KK-TNCN\uc744 \uc0ac\uc6a9\ud558\uc5ec \ucd94\uac00 \ubcf4\ucda9 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae09\uc5ec \ubc0f \uc784\uae08\uc744 \uc9c0\uae09\ud558\ub294 \uc870\uc9c1 \ub610\ub294 \uac1c\uc778\ub9cc \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub7ec\ud55c \uc9c0\uae09\uc774 \uc5c6\ub294 \uacbd\uc6b0\uc5d0\ub294 \ud574\ub2f9 \uc6d4\/\ubd84\uae30\uc5d0 \ub300\ud55c \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4(126\/2020\/ND-CP\ud638 \uc2dc\ud589\ub839 \ubc0f 2393\/TCT-DNNCN\ud638 \uacf5\ubb38 \ucc38\uc870).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\uc758 \uac01 \ud56d\ubaa9\uc744 \uc815\ud655\ud788 \uc774\ud574\ud558\uace0 \uc2e0\uace0\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ubc95\uaddc\ub97c \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud5a5\ud6c4 \uc624\ub958, \uc138\uae08 \uccb4\ub0a9 \ubc0f \ubc8c\uae08 \ubd80\uacfc \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370\uc5d0\ub3c4 \uc911\uc694\ud569\ub2c8\ub2e4. \ud2b9\ud788 \uacfc\uc138 \uc18c\ub4dd \ubc0f \uc6d0\ucc9c\uc9d5\uc218 \uc138\uc561\uacfc \uad00\ub828\ub41c \ud56d\ubaa9\uc740 \uc2e0\uace0\uc11c\uc640 \uc2e4\uc81c \uc99d\ube59 \uc11c\ub958\uc758 \uae08\uc561\uc774 \uc815\ud655\ud788 \uc77c\uce58\ud558\ub294\uc9c0 \uaf3c\uaf3c\ud788 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0, \uac80\uc99d \ubc0f \uc815\uc0b0\uc5d0 \uc790\uc2e0\uc774 \uc5c6\uc73c\uc2dc\ub2e4\uba74, \uc804\ubb38 \uc5c5\uccb4\uc758 \ub3c4\uc6c0\uc744 \ubc1b\ub294 \uac83\uc774 \uc2dc\uac04\uacfc \uc704\ud5d8\uc744 \ud06c\uac8c \uc904\uc774\ub294 \ubc29\ubc95\uc785\ub2c8\ub2e4. \uc9c0\uae08 \ubc14\ub85c \ud655\uc778\ud574 \ubcf4\uc138\uc694!<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-quyet-toan-thue\/\"> <span style=\"font-weight: 400;\">\uc138\ubb34 \uc815\uc0b0 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \uadc0\uc0ac\uc758 \ube44\uc988\ub2c8\uc2a4\uc5d0 \ud544\uc694\ud55c \ud3ec\uad04\uc801\uc774\uace0, \uaddc\uc815\uc744 \uc900\uc218\ud558\uba70, \ube44\uc6a9 \ud6a8\uc728\uc801\uc778 \uc9c0\uc6d0\uc744 \ubc1b\uc73c\uc2dc\ub824\uba74.<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/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\">  \uc0c1\ub2f4\uc744 \uc6d0\ud558\uc2dc\uba74 \uc5f0\ub77d\uc8fc\uc138\uc694. <\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a 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 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<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>\uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c \uc791\uc131 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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>\uac1c\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c \ud56d\ubaa9\uc774 \uc5c6\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t2026\ub144\uc5d0 \uc801\uc6a9\ub418\ub294 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uae09\uc5ec\uac00 \uc9c0\uae09\ub418\ub294 \uacbd\uc6b0, \uae30\uc5c5\uc774 \uc138\ubb34\ud589\uc815\ubc95\uc758 \ud2b9\uc815 \uc870\ud56d\uc5d0 \ub530\ub77c \uc2e0\uace0 \uc758\ubb34\uac00 \uba74\uc81c\ub418\ub294 \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0\ub294 \uc9c0\uae09\ub41c \ucd1d\uc18c\ub4dd\uc744 \uc2e0\uace0\ud558\uae30 \uc704\ud574 \uac1c\uc778\uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/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>2026\ub144 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \ub2a6\uac8c \uc81c\ucd9c\ud560 \uacbd\uc6b0 \uc5b4\ub5a4 \ubd88\uc774\uc775\uc774 \uc788\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc2e0\uace0 \uae30\ud55c\uc744 \ub193\uce5c \uae30\uac04\uc5d0 \ub530\ub77c 200\ub9cc VND\uc5d0\uc11c 2,500\ub9cc VND\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c\ub97c \uae30\ud55c \ub0b4\uc5d0 \ubbf8\ub9ac \uc81c\ucd9c\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.                    <\/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>","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 [&hellip;]<\/p>","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\/ko\/wp-json\/wp\/v2\/posts\/7656","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=7656"}],"version-history":[{"count":5,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7656\/revisions"}],"predecessor-version":[{"id":7707,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7656\/revisions\/7707"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7659"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}