{"id":7665,"date":"2026-03-04T01:21:11","date_gmt":"2026-03-04T08:21:11","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7665"},"modified":"2026-03-04T01:22:08","modified_gmt":"2026-03-04T08:22:08","slug":"ke-khai-thue-tncn-tren-htkk","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-tncn-tren-htkk\/","title":{"rendered":"\ucd5c\uc2e0 HTKK \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc774\uc6a9\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \ubc29\ubc95 \uc548\ub0b4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uacbd\uc81c \uc2dc\ub300\uc640 2026\ub144 \uac1c\uc815 \uac1c\uc778\uc18c\ub4dd\uc138\ubc95\uc758 \ud68d\uae30\uc801\uc778 \ubcc0\ud654 \uc18d\uc5d0\uc11c, \ubaa8\ub4e0 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc5d0\uac8c \uc138\uae08 \uc2e0\uace0 \uc9c0\uc6d0 \uc18c\ud504\ud2b8\uc6e8\uc5b4(HTKK)\ub97c \ud65c\uc6a9\ud55c \uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0 \uc808\ucc28 \uc219\ub2ec\uc740 \uadf8 \uc5b4\ub290 \ub54c\ubcf4\ub2e4 \uc911\uc694\ud574\uc84c\uc2b5\ub2c8\ub2e4. \uad6d\ud68c\uc5d0\uc11c \uc2b9\uc778\ub41c \uc0c8\ub85c\uc6b4 \uac00\uc871 \uc218\ub2f9 \uacf5\uc81c\uc5d0 \ub530\ub77c \uc138\uae08 \uc2e0\uace0 \uc9c0\uc6d0 \uc18c\ud504\ud2b8\uc6e8\uc5b4(HTKK)\uc758 \uad00\ub828 \uc9c0\ud45c\ub4e4\ub3c4 \uadf8\uc5d0 \ub9de\ucdb0 \uc870\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uae00\uc740 \uc138\ubb34 \ubc0f \ud68c\uacc4 \ubd84\uc57c\uc758 \uc800\uba85\ud55c \uc804\ubb38\uac00\ub4e4\uacfc \ud611\uc758\ud558\uc5ec \uc791\uc131\ub418\uc5c8\uc73c\uba70, \ub3c5\uc790 \uc5ec\ub7ec\ubd84\uc774 \uc815\ud655\ud558\uac8c \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uace0 \ubd88\ud544\uc694\ud55c \ud589\uc815\uc801 \ubc8c\uae08\uc744 \ud53c\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\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\/ke-khai-thue-tncn-tren-htkk\/#Tong_quan_thay_doi_chinh_sach_thue_TNCN\" >\uac1c\uc778 \uc18c\ub4dd\uc138 \uc815\ucc45 \ubcc0\ud654 \uac1c\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\/ke-khai-thue-tncn-tren-htkk\/#To_khai_thue_TNCN_ke_khai_theo_thang_hay_theo_quy\" >\uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\ub294 \ub9e4\ub2ec \ud574\uc57c \ud560\uae4c\uc694, \uc544\ub2c8\uba74 \ubd84\uae30\ubcc4\ub85c \ud574\uc57c \ud560\uae4c\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-tncn-tren-htkk\/#Ke_khai_theo_thang\" >\uc6d4\ubcc4 \uc2e0\uace0<\/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\/ke-khai-thue-tncn-tren-htkk\/#Ke_khai_theo_quy\" >\ubd84\uae30\ubcc4 \uc2e0\uace0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-tncn-tren-htkk\/#Huong_dan_ke_khai_thue_TNCN_tren_HTKK_theo_quy\" >HTKK \uc2dc\uc2a4\ud15c\uc744 \uc774\uc6a9\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138 \ubd84\uae30\ubcc4 \uc2e0\uace0 \ubc29\ubc95 \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-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-tncn-tren-htkk\/#Buoc_1_%E2%80%93_Dang_nhap_HTKK\" >1\ub2e8\uacc4 \u2013 HTKK\uc5d0 \ub85c\uadf8\uc778\ud569\ub2c8\ub2e4.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-tncn-tren-htkk\/#Buoc_2_%E2%80%93_Chon_to_khai_khau_tru_thue_TNCN_theo_quy\" >2\ub2e8\uacc4 \u2013 \ubd84\uae30\ubcc4 \uac1c\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c \uc591\uc2dd\uc744 \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-tncn-tren-htkk\/#Buoc_3_%E2%80%93_Tich_chon_ky_ke_khai_theo_quy\" >3\ub2e8\uacc4 \u2013 \ubd84\uae30\ubcc4 \uc2e0\uace0 \uae30\uac04 \uc120\ud0dd<\/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\/ke-khai-thue-tncn-tren-htkk\/#Buoc_4_%E2%80%93_Ke_khai_chi_tiet_cac_chi_tieu_tren_to_khai_thue_TNCN_theo_quy\" >4\ub2e8\uacc4 \u2013 \ubd84\uae30\ubcc4 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\uc5d0 \ud56d\ubaa9\ubcc4 \uc138\ubd80 \uc815\ubcf4\ub97c \uae30\uc785\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-tncn-tren-htkk\/#Buoc_5_%E2%80%93_Luu_to_khai_va_xuat_file_XML\" >5\ub2e8\uacc4 \u2013 \uc120\uc5b8\ubb38\uc744 \uc800\uc7a5\ud558\uace0 XML \ud30c\uc77c\uc744 \ub0b4\ubcf4\ub0c5\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-tncn-tren-htkk\/#Buoc_6_%E2%80%93_Dang_nhap_trang_thue_dien_tu_nop_to_khai\" >6\ub2e8\uacc4 \u2013 \uc628\ub77c\uc778 \uc138\uae08 \uc6f9\uc0ac\uc774\ud2b8\uc5d0 \ub85c\uadf8\uc778\ud558\uc5ec \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc138\uc694.<\/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\/ke-khai-thue-tncn-tren-htkk\/#Lap_to_khai_bo_sung_ke_khai_thue_TNCN_tren_HTKK\" >HTKK \uc2dc\uc2a4\ud15c\uc744 \uc0ac\uc6a9\ud558\uc5ec \ucd94\uac00 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/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\/ke-khai-thue-tncn-tren-htkk\/#Buoc_1_%E2%80%93_Dang_nhap_va_chon_ky_ke_khai_thue_TNCN_bo_sung\" >1\ub2e8\uacc4 \u2013 \ub85c\uadf8\uc778 \ud6c4 \ucd94\uac00 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \uae30\uac04\uc744 \uc120\ud0dd\ud558\uc138\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\/ke-khai-thue-tncn-tren-htkk\/#Buoc_2_%E2%80%93_Dieu_chinh_cac_chi_tieu_sai_sot_tren_to_khai_bo_sung\" >2\ub2e8\uacc4 \u2013 \ucd94\uac00 \uc2e0\uace0\uc11c \uc591\uc2dd\uc758 \uc798\ubabb\ub41c \ud56d\ubaa9\uc744 \uc218\uc815\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-tncn-tren-htkk\/#Buoc_3_Nhap_thong_tin_vao_to_khai_bo_sung_01KHBS\" >3\ub2e8\uacc4: \ucd94\uac00 \uc2e0\uace0\uc11c \uc591\uc2dd 01\/KHBS\uc5d0 \uc815\ubcf4\ub97c \uc785\ub825\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-tncn-tren-htkk\/#Buoc_4_%E2%80%93_Dien_thong_tin_giai_trinh_vao_Phu_luc_01-1KHBS\" >4\ub2e8\uacc4 \u2013 \ubd80\ub85d 01-1\/KHBS\uc5d0 \uc124\uba85 \uc815\ubcf4\ub97c \uae30\uc785\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-tncn-tren-htkk\/#Buoc_5_%E2%80%93_Ket_xuat_file_xml_va_nop_to_khai_thue_TNCN\" >5\ub2e8\uacc4 \u2013 XML \ud30c\uc77c\uc744 \ub0b4\ubcf4\ub0b4\uace0 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-tncn-tren-htkk\/#Thoi_han_nop_to_khai_khi_ke_khai_thue_TNCN_tren_HTKK\" >HTKK \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\uc5ec \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \ub54c\uc758 \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-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-tncn-tren-htkk\/#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-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-tncn-tren-htkk\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-tncn-tren-htkk\/#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=\"Tong_quan_thay_doi_chinh_sach_thue_TNCN\"><\/span><b>\uac1c\uc778 \uc18c\ub4dd\uc138 \uc815\ucc45 \ubcc0\ud654 \uac1c\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">HTKK \uc2dc\uc2a4\ud15c\uc744 \uc774\uc6a9\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc790\uc138\ud788 \uc0b4\ud3b4\ubcf4\uae30 \uc804\uc5d0, 2026\ub144 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 \uc801\uc6a9\ub420 \uc8fc\uc694 \ubcc0\uacbd \uc0ac\ud56d\uc744 \uba3c\uc800 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac1c\uc778 \uacf5\uc81c\uc561:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790 \ubcf8\uc778\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \uae08\uc561\uc740 \uc6d4 1,550\ub9cc \ub3d9\uc73c\ub85c \uc778\uc0c1\ub418\uc5c8\uc2b5\ub2c8\ub2e4(\uae30\uc874\uc5d0\ub294 1,100\ub9cc \ub3d9\uc774\uc5c8\uc74c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uc591\uac00\uc871 1\uc778\ub2f9: \uc6d4 \uc9c0\uae09\uc561\uc774 440\ub9cc VND\uc5d0\uc11c 620\ub9cc VND\ub85c \uc778\uc0c1\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub204\uc9c4\uc138 \uc81c\ub3c4\ub294 \uc911\uc0b0\uce35 \uadfc\ub85c\uc790\uc758 \ubd80\ub2f4\uc744 \uc904\uc774\uae30 \uc704\ud574 \uc18c\ub4dd\uc138\uc728 \uad6c\uac04 \uac04\uc758 \uac04\uaca9\uc744 \uc57d\uac04\uc529 \uc870\uc815\ud558\ub294 \ubc29\uc2dd\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \uc694\uad6c \uc0ac\ud56d: \uad6d\uc138\uccad\uc740 \uac1c\uc778 \uc2dd\ubcc4 \ubc88\ud638\ub97c \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\ub85c \uc804\uba74 \ub3c4\uc785\ud558\uae30 \uc2dc\uc791\ud588\uc73c\uba70, \uc774\uc5d0 \ub530\ub77c HTKK \uc2dc\uc2a4\ud15c\uc5d0 \ub9e4\uc6b0 \uc815\ud655\ud55c \ub370\uc774\ud130\ub97c \uc785\ub825\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"To_khai_thue_TNCN_ke_khai_theo_thang_hay_theo_quy\"><\/span><b>\uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\ub294 \ub9e4\ub2ec \ud574\uc57c \ud560\uae4c\uc694, \uc544\ub2c8\uba74 \ubd84\uae30\ubcc4\ub85c \ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uccb4\uac00 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \ub9e4\uc6d4 \uc81c\ucd9c\ud560\uc9c0 \ubd84\uae30\ubcc4\ub85c \uc81c\ucd9c\ud560\uc9c0\ub294 \ud604\uc7ac \uc801\uc6a9\ud558\uace0 \uc788\ub294 \ubd80\uac00\uac00\uce58\uc138(VAT) \uc2e0\uace0 \uae30\uac04\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 126\/2020\/ND-CP \uc81c8\uc870 \ubc0f \uc81c9\uc870\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \uc2e0\uace0 \uae30\uac04\uc744 \uacb0\uc815\ud558\ub294 \uc6d0\uce59\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uc2dc\ud589\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_khai_theo_thang\"><\/span><b>\uc6d4\ubcc4 \uc2e0\uace0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790\ub294 \ubd80\uac00\uac00\uce58\uc138(VAT) \uc2e0\uace0\ub97c \ub9e4\uc6d4 \ud560 \uc218 \uc788\ub294 \uacbd\uc6b0, \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\ub3c4 \ub9e4\uc6d4 \ud574\uc57c \ud569\ub2c8\ub2e4. \ubd84\uae30\ubcc4 VAT \uc2e0\uace0 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud558\ub294 \uc0ac\uc5c5\uc790\ub294 \uc790\ub3d9\uc73c\ub85c \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\ub3c4 \ub9e4\uc6d4 \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_khai_theo_quy\"><\/span><b>\ubd84\uae30\ubcc4 \uc2e0\uace0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790\ub294 \ubd84\uae30\ubcc4 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uc694\uac74(\uc989, \uc804\ub144\ub3c4 \ucd1d \ub9e4\ucd9c\uc561\uc774 500\uc5b5 VND \uc774\ud558)\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\ub97c \ubd84\uae30\ubcc4\ub85c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uc0ac\uc5c5\uc790\ub294 \ubd84\uae30\ubcc4 \uc2e0\uace0 \ubc29\uc2dd\uc744 \uc120\ud0dd\ud560 \uad8c\ub9ac\uac00 \uc788\uc73c\uba70, \uc2e0\uace0 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud558\ub294 \uccab \ubd84\uae30\ubd80\ud130 \ud574\ub2f9 \ubc29\uc2dd\uc744 \uacb0\uc815\ud558\uace0 \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uae30\uc5c5\uc740 \ub9e4\ucd9c\uc561\uacfc \uc2e4\uc81c \uc0ac\uc5c5 \uc0c1\ud669\uc744 \ubc14\ud0d5\uc73c\ub85c \uc6d4\ubcc4 \ub610\ub294 \ubd84\uae30\ubcc4 \uc138\uae08 \uc2e0\uace0 \uc758\ubb34\uac00 \uc788\ub294\uc9c0 \uc5ec\ubd80\ub97c \uc0ac\uc804\uc5d0 \ud310\ub2e8\ud574\uc57c \ud569\ub2c8\ub2e4. \uc2e0\uace0 \ubc29\uc2dd\uc744 \uc120\ud0dd\ud55c \ud6c4\uc5d0\ub294 \ud574\ub2f9 \ubc29\uc2dd\uc744 \uc5f0\uc911 \uc77c\uad00\ub418\uac8c \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_thue_TNCN_tren_HTKK_theo_quy\"><\/span><b>HTKK \uc2dc\uc2a4\ud15c\uc744 \uc774\uc6a9\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138 \ubd84\uae30\ubcc4 \uc2e0\uace0 \ubc29\ubc95 \uc548\ub0b4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \uc900\ube44\ub97c \ud558\ub824\uba74 HTKK \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc758 \ucd5c\uc2e0 \ubc84\uc804\uc744 \ub2e4\uc6b4\ub85c\ub4dc\ud558\uc5ec \uc124\uce58\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \ucd5c\uc2e0 HTKK \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\uc5ec \ubd84\uae30\ubcc4 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c(\uacf5\ubb38 80\/2021\/TT-BTC\uc5d0 \ub530\ub978 \uc591\uc2dd 05\/KK-TNCN)\ub97c \uc791\uc131\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc9c0\uce68\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Dang_nhap_HTKK\"><\/span><b>1\ub2e8\uacc4 \u2013 HTKK\uc5d0 \ub85c\uadf8\uc778\ud569\ub2c8\ub2e4.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub4f1\ub85d\ub41c \uc0ac\uc5c5\uccb4\uc758 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638(TIN)\ub97c \uc0ac\uc6a9\ud558\uc5ec HTKK \uc2dc\uc2a4\ud15c\uc758 \ucd5c\uc2e0 \ubc84\uc804\uc5d0 \ub85c\uadf8\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Chon_to_khai_khau_tru_thue_TNCN_theo_quy\"><\/span><b>2\ub2e8\uacc4 \u2013 \ubd84\uae30\ubcc4 \uac1c\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c \uc591\uc2dd\uc744 \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7667\" aria-describedby=\"caption-attachment-7667\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7667\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN.jpg\" alt=\"Ch\u1ecdn t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7667\" class=\"wp-caption-text\">\uac1c\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c \uc2e0\uace0\uc11c\ub97c \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ubd84\uae30\ubcc4 \uac1c\uc778\uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c\ub97c \uc120\ud0dd\ud558\ub824\uba74 &quot;\uac1c\uc778\uc18c\ub4dd\uc138&quot;\ub97c \ud074\ub9ad\ud55c \ud6c4 &quot;05\/KK-TNCN \uac1c\uc778\uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c(\uacf5\ubb38 80\/2021)&quot;\ub97c \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Tich_chon_ky_ke_khai_theo_quy\"><\/span><b>3\ub2e8\uacc4 \u2013 \ubd84\uae30\ubcc4 \uc2e0\uace0 \uae30\uac04 \uc120\ud0dd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7668\" aria-describedby=\"caption-attachment-7668\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7668\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy.jpg\" alt=\"L\u1ef1a ch\u1ecdn k\u1ef3 k\u00ea khai theo qu\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7668\" class=\"wp-caption-text\">\ubd84\uae30\ubcc4 \uc2e0\uace0 \uae30\uac04\uc744 \uc120\ud0dd\ud558\uc138\uc694<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc73c\ub85c &quot;\ubd84\uae30\ubcc4 \uc2e0\uace0 \uae30\uac04&quot;\uc744 \uc120\ud0dd\ud558\uace0 \uccab \ubc88\uc9f8 \uc2e0\uace0\ub97c \uc120\ud0dd\ud55c \ub2e4\uc74c &quot;\ub3d9\uc758&quot;\ub97c \ud074\ub9ad\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Ke_khai_chi_tiet_cac_chi_tieu_tren_to_khai_thue_TNCN_theo_quy\"><\/span><b>4\ub2e8\uacc4 \u2013 \ubd84\uae30\ubcc4 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\uc5d0 \ud56d\ubaa9\ubcc4 \uc138\ubd80 \uc815\ubcf4\ub97c \uae30\uc785\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">05\/KK-TNCN \uc591\uc2dd\uc744 \uc0ac\uc6a9\ud558\uc5ec \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud560 \ub54c, \ud68c\uacc4\uc0ac\ub294 \uc2e0\uace0\ub41c \ub370\uc774\ud130\uac00 \uc815\ud655\ud558\uace0 \uc644\uc804\ud558\uba70 \uaddc\uc815\uc5d0 \ubd80\ud569\ud558\ub294\uc9c0 \ud655\uc778\ud558\uae30 \uc704\ud574 \ub2e4\uc74c\uacfc \uac19\uc740 \uc8fc\uc694 \uc9c0\ud45c\uc5d0 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_7669\" aria-describedby=\"caption-attachment-7669\" style=\"width: 828px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7669\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK.jpg\" alt=\"C\u00e1ch k\u00ea khai chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai\" width=\"828\" height=\"841\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK.jpg 828w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK-295x300.jpg 295w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK-768x780.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK-12x12.jpg 12w\" sizes=\"auto, (max-width: 828px) 100vw, 828px\" \/><figcaption id=\"caption-attachment-7669\" class=\"wp-caption-text\">\uc2e0\uace0\uc11c\uc5d0 \ud488\ubaa9 \uc138\ubd80 \uc815\ubcf4\ub97c \uae30\uc785\ud558\ub294 \ubc29\ubc95.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc785\ub825\ub780 \uc791\uc131 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \ub0b4\uc6a9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c[16] \ucd1d \uc9c1\uc6d0 \uc218: \uc2e0\uace0 \uae30\uac04 \ub3d9\uc548 \uc870\uc9c1\uacfc \uac1c\uc778\uc774 \uc9c0\uae09\ud55c \uae09\uc5ec \ubc0f \uc784\uae08\uc73c\ub85c \uc18c\ub4dd\uc744 \ucc3d\ucd9c\ud558\ub294 \uac1c\uc778\uc758 \ucd1d \uc218\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c [17] \uadfc\ub85c\uacc4\uc57d\uc744 \uccb4\uacb0\ud55c \uac70\uc8fc\uc790: 3\uac1c\uc6d4 \uc774\uc0c1 \uadfc\ub85c\uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uace0 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uae09\uc5ec\ub97c \uc9c0\uae09\ud558\ub294 \ub2e8\uc704\ub85c\ubd80\ud130 \uae09\uc5ec \ubc0f \uc784\uae08 \uc18c\ub4dd\uc744 \ubc1b\ub294 \uac70\uc8fc\uc790\uc758 \ucd1d\uc218\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uba54\ubaa8: <\/b><span style=\"font-weight: 400;\">\uc9c0\ud45c [16]\uc758 \ub370\uc774\ud130\ub294 \uc9c0\ud45c [17]\uc5d0 \uae30\ub85d\ub41c \uc22b\uc790\ubcf4\ub2e4 \ud06c\uac70\ub098 \uac19\uc544\uc57c \ud569\ub2c8\ub2e4(\u2265).<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c [18] \uc138\uae08\uc774 \uacf5\uc81c\ub41c \uac1c\uc778\uc758 \ucd1d \uc218: \uacf5\uc2dd [18] = [19] + [20]\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4. \uc2e0\uace0 \uc9c0\uc6d0 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub294 \uc774 \uc9c0\ud45c\ub97c \uc790\ub3d9\uc73c\ub85c \uacc4\uc0b0\ud558\uace0 \uc5c5\ub370\uc774\ud2b8\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c[19] \uac70\uc8fc\uc790 \uac1c\uc778: \uae30\uac04 \ub3d9\uc548 \uae09\uc5ec \ubc0f \uc784\uae08 \uc18c\ub4dd\uc5d0 \ub300\ud574 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218\uac00 \uc774\ub8e8\uc5b4\uc9c4 \uac70\uc8fc\uc790 \uac1c\uc778\uc758 \uc218\ub97c \ubc18\uc601\ud569\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uae30\uc5c5\uc774 \uc18c\ub4dd\uc744 \uc9c0\uae09\ud560 \ub54c \uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud55c \uac70\uc8fc\uc790 \uadfc\ub85c\uc790\uc758 \uc218\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c[20] \ube44\uac70\uc8fc\uc790: \uc2e0\uace0 \uae30\uac04 \ub3d9\uc548 \uc9c0\uae09 \ub2e8\uc704\uc5d0 \uc758\ud574 \uae09\uc5ec \ubc0f \uc784\uae08 \uc18c\ub4dd\uc774 \uc6d0\ucc9c\uc9d5\uc218\ub41c \ube44\uac70\uc8fc\uc790\uc758 \uc218\ub97c \ub098\ud0c0\ub0c5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c [21] \uac1c\uc778\uc5d0\uac8c \uc9c0\uae09\ub41c \ucd1d \uacfc\uc138 \uc18c\ub4dd: \uacf5\uc2dd [21] = [22] + [23]\uc5d0 \uc758\ud574 \uacb0\uc815\ub429\ub2c8\ub2e4. \ub370\uc774\ud130\ub294 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0 \uc758\ud574 \uc790\ub3d9\uc73c\ub85c \ucef4\ud30c\uc77c\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c[22] \u2013 \uac70\uc8fc \uac1c\uc778: \uae30\uac04 \ub3d9\uc548 \uac70\uc8fc \uac1c\uc778\uc5d0\uac8c \uc9c0\uae09\ub41c \uae09\uc5ec, \uc784\uae08 \ubc0f \uc720\uc0ac\ud55c \uc9c0\uae09\uae08\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \uacfc\uc138 \uc18c\ub4dd\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c[23] \u2013 \ube44\uac70\uc8fc \uac1c\uc778: \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \ub2e8\uc704\uac00 \ube44\uac70\uc8fc \uac1c\uc778\uc5d0\uac8c \uc9c0\uae09\ud55c \uae09\uc5ec, \uc784\uae08 \ubc0f \uc720\uc0ac\ud55c \uc9c0\uae09\uae08\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;\">\uc9c0\ud45c [26] \uc6d0\ucc9c\uc9d5\uc218 \ub300\uc0c1 \uac1c\uc778\uc5d0\uac8c \uc9c0\uae09\ub41c \ucd1d \uacfc\uc138\uc18c\ub4dd: \uacf5\uc2dd [26] = [27] + [28]\uc5d0 \uc758\ud574 \uacb0\uc815\ub429\ub2c8\ub2e4. \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub294 \ud574\ub2f9 \ub370\uc774\ud130\ub97c \uc790\ub3d9\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c[27] \u2013 \uac70\uc8fc\uc790 \uac1c\uc778: \uc2e0\uace0 \uae30\uac04\uc5d0 \uaddc\uc815\ub41c \ub300\ub85c \uc138\uae08 \uc6d0\ucc9c\uc9d5\uc218 \ub300\uc0c1\uc778 \uac70\uc8fc\uc790 \uac1c\uc778\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \uae09\uc5ec, \uc784\uae08 \ubc0f \uae09\uc5ec \ub610\ub294 \uc784\uae08 \uc131\uaca9\uc758 \uc18c\ub4dd\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uacfc\uc138 \uc18c\ub4dd\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uba54\ubaa8:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c [27]\uc5d0 \uae30\ub85d\ub41c \ub370\uc774\ud130\ub294 \ud56d\uc0c1 \uc9c0\ud45c [22]\uc758 \ub370\uc774\ud130\ubcf4\ub2e4 \uc791\uac70\ub098 \uac19\uc544\uc57c \ud569\ub2c8\ub2e4(\u2264).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c[22] \u2013 \ucd1d \uacfc\uc138\uc18c\ub4dd: \ub0a9\ubd80\ud560 \uc138\uae08\uc774 \uc788\ub294\uc9c0 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \ubaa8\ub4e0 \uc9c1\uc6d0\uc758 \ucd1d \uacfc\uc138\uc18c\ub4dd\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c[27] \u2013 \uacfc\uc138 \ub300\uc0c1 \uac1c\uc778\uc758 \ucd1d \uacfc\uc138 \uc18c\ub4dd: \uac1c\uc778 \uc18c\ub4dd\uc138 \ub0a9\uc138 \uc758\ubb34\uac00 \uc788\ub294 \uadfc\ub85c\uc790\uc758 \uacfc\uc138 \uc18c\ub4dd\ub9cc \ud3ec\ud568\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc774 \uc9c0\ud45c\uc758 \uac12\uc740 \uc9c0\ud45c[22]\uc5d0 \uae30\ub85d\ub41c \ucd1d \uacfc\uc138 \uc18c\ub4dd\ubcf4\ub2e4 \ud074 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c[28] \u2013 \ube44\uac70\uc8fc \uac1c\uc778: \uc9c0\uae09 \ub2e8\uc704\uac00 \ube44\uac70\uc8fc \uac1c\uc778\uc5d0\uac8c \uc9c0\uae09\ud55c \uae09\uc5ec, \uc784\uae08 \ubc0f \uc720\uc0ac\ud55c \uc9c0\uae09\uae08\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uacfc\uc138 \uc18c\ub4dd\uc744 \ud45c\uc2dc\ud558\uba70 \uc2e0\uace0 \uae30\uac04 \ub3d9\uc548 \uc138\uae08 \uc6d0\ucc9c\uc9d5\uc218\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c [29] \u2013 \uacf5\uc81c\ub41c \uac1c\uc778 \uc18c\ub4dd\uc138 \ucd1d\uc561: \uacf5\uc2dd\uc5d0 \ub530\ub77c \uacb0\uc815\ub428: [29] = [30] + [31]<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774 \uc815\ubcf4\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc2dc\uc2a4\ud15c\uc5d0 \uc758\ud574 \uc790\ub3d9\uc73c\ub85c \uc218\uc9d1\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c[30] \u2013 \uac70\uc8fc\uc790 \uac1c\uc778: \uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \uc870\uc9c1\uacfc \uac1c\uc778\uc774 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uac70\uc8fc\uc790 \uac1c\uc778\uc73c\ub85c\ubd80\ud130 \uc6d0\ucc9c\uc9d5\uc218\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138 \ucd1d\uc561\uc744 \uae30\ub85d\ud569\ub2c8\ub2e4. \uc774\ub294 \uc2e0\uace0\ub41c \ubd84\uae30\/\uc6d4\uc758 \uac70\uc8fc\uc790 \uadfc\ub85c\uc790\uc758 \uc18c\ub4dd\uc5d0\uc11c \uc6d0\ucc9c\uc9d5\uc218\ub41c \uc138\uc561\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ud45c[31] \u2013 \ube44\uac70\uc8fc\uc790: \uae30\uac04 \ub3d9\uc548 \ube44\uac70\uc8fc\uc790\uc758 \uc18c\ub4dd\uc5d0\uc11c \uc6d0\ucc9c\uc9d5\uc218\ub41c \uac1c\uc778\uc18c\ub4dd\uc138 \uae08\uc561\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_%E2%80%93_Luu_to_khai_va_xuat_file_XML\"><\/span><b>5\ub2e8\uacc4 \u2013 \uc120\uc5b8\ubb38\uc744 \uc800\uc7a5\ud558\uace0 XML \ud30c\uc77c\uc744 \ub0b4\ubcf4\ub0c5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">HTKK \uc2e0\uace0\uc11c\uc5d0 \ub370\uc774\ud130\ub97c \uc785\ub825\ud55c \ud6c4 &quot;\uc800\uc7a5&quot;\uc744 \ud074\ub9ad\ud558\uace0, &quot;XML \ub0b4\ubcf4\ub0b4\uae30&quot;\ub97c \uc120\ud0dd\ud558\uc5ec \uc800\uc7a5\ub41c \ud30c\uc77c\uc744 XML \ud615\uc2dd\uc73c\ub85c \ub0b4\ubcf4\ub0c5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_%E2%80%93_Dang_nhap_trang_thue_dien_tu_nop_to_khai\"><\/span><b>6\ub2e8\uacc4 \u2013 \uc628\ub77c\uc778 \uc138\uae08 \uc6f9\uc0ac\uc774\ud2b8\uc5d0 \ub85c\uadf8\uc778\ud558\uc5ec \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc804\uc790 \uc138\uae08 \uc2e0\uace0 \uc6f9\uc0ac\uc774\ud2b8\uc5d0 \ub85c\uadf8\uc778\ud558\uc138\uc694.<\/span><a href=\"https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request<\/span><\/a><span style=\"font-weight: 400;\">\ud68c\uc0ac \uc774\ub984\uacfc \ube44\ubc00\ubc88\ud638\ub97c \uc785\ub825\ud55c \ud6c4 \ub2e4\ub978 \uc138\uae08 \uc2e0\uace0\uc11c\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc81c\ucd9c\ud558\uc138\uc694.<\/span><\/p>\n<p><strong>\ub354 \ubcf4\uae30:<\/strong> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/\">\ucd5c\uc2e0 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c \uc791\uc131 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lap_to_khai_bo_sung_ke_khai_thue_TNCN_tren_HTKK\"><\/span><b>HTKK \uc2dc\uc2a4\ud15c\uc744 \uc0ac\uc6a9\ud558\uc5ec \ucd94\uac00 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubd84\uae30\ubcc4 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uace0 \uacf5\uc2dd\uc801\uc73c\ub85c \uc811\uc218\ub41c \ud6c4, \uc218\uc815\uc774 \ud544\uc694\ud55c \uc624\ub958\ub97c \ubc1c\uacac\ud55c \uacbd\uc6b0 \ucd94\uac00 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \ucd94\uac00 \uc2e0\uace0\uc11c \uc791\uc131 \ubc29\ubc95\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Dang_nhap_va_chon_ky_ke_khai_thue_TNCN_bo_sung\"><\/span><b>1\ub2e8\uacc4 \u2013 \ub85c\uadf8\uc778 \ud6c4 \ucd94\uac00 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \uae30\uac04\uc744 \uc120\ud0dd\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7670\" aria-describedby=\"caption-attachment-7670\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7670\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung.jpg\" alt=\"\u0110\u0103ng nh\u1eadp v\u00e0 ch\u1ecdn k\u1ef3 khai thu\u1ebf TNCN b\u1ed5 sung\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7670\" class=\"wp-caption-text\">\ub85c\uadf8\uc778 \ud6c4 \ucd94\uac00 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \uae30\uac04\uc744 \uc120\ud0dd\ud558\uc138\uc694.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ucc98\uc74c \ub85c\uadf8\uc778\ud588\uc744 \ub54c\uc640 \uac19\uc740 \ubc29\uc2dd\uc73c\ub85c \ub85c\uadf8\uc778\ud558\ub418, \uc138\uae08 \uc2e0\uace0 \uae30\uac04\uacfc \uc2e0\uace0 \ubc88\ud638\ub97c \uc120\ud0dd\ud558\ub294 \ub2e8\uacc4\uc5d0 \ub3c4\ub2ec\ud558\uba74 &quot;\uc138\uae08 \uc2e0\uace0\uc11c\uc5d0 \ucd94\uac00&quot;\ub97c \uc120\ud0dd\ud558\uace0 &quot;\ub3d9\uc758&quot;\ub97c \ud074\ub9ad\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Dieu_chinh_cac_chi_tieu_sai_sot_tren_to_khai_bo_sung\"><\/span><b>2\ub2e8\uacc4 \u2013 \ucd94\uac00 \uc2e0\uace0\uc11c \uc591\uc2dd\uc758 \uc798\ubabb\ub41c \ud56d\ubaa9\uc744 \uc218\uc815\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7671\" aria-describedby=\"caption-attachment-7671\" style=\"width: 877px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7671\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs.jpg\" alt=\"\u0110i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb sai s\u00f3t tr\u00ean t\u1edd khai\" width=\"877\" height=\"446\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs.jpg 877w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs-300x153.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs-768x391.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs-18x9.jpg 18w\" sizes=\"auto, (max-width: 877px) 100vw, 877px\" \/><figcaption id=\"caption-attachment-7671\" class=\"wp-caption-text\">\uc2e0\uace0\uc11c\uc5d0 \uc798\ubabb\ub41c \ub0b4\uc6a9\uc744 \uc218\uc815\ud558\uc2ed\uc2dc\uc624.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ubcf4\ucda9 \uc2e0\uace0\uc11c \uc591\uc2dd\uc5d0\uc11c \ubd80\uc815\ud655\ud55c \uc2e0\uace0 \ub0b4\uc6a9\uc744 \uc9c1\uc811 \uac80\ud1a0\ud558\uace0 \uc218\uc815\ud569\ub2c8\ub2e4. \uc218\uc815\uc774 \uc644\ub8cc\ub418\uba74 &quot;\uc800\uc7a5&quot; \uae30\ub2a5\uc744 \uc120\ud0dd\ud558\uc5ec \uc815\ubcf4\ub97c \uc800\uc7a5\ud558\uba74 \uc2dc\uc2a4\ud15c\uc774 \ud544\uc694\uc5d0 \ub530\ub77c \ubd80\ub85d 01\/KHBS \ubc0f 01-1\/KHBS\uc5d0 \ub370\uc774\ud130\ub97c \uc790\ub3d9\uc73c\ub85c \ucde8\ud569\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Nhap_thong_tin_vao_to_khai_bo_sung_01KHBS\"><\/span><b>3\ub2e8\uacc4: \ucd94\uac00 \uc2e0\uace0\uc11c \uc591\uc2dd 01\/KHBS\uc5d0 \uc815\ubcf4\ub97c \uc785\ub825\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uba3c\uc800 \uc2b9\uc778\ub41c \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\uc758 \uc804\uc790 \uac70\ub798 \ucf54\ub4dc\ub97c \uc8fc\uc758 \uae4a\uac8c \ud655\uc778\ud55c \ud6c4 \uc804\uc790 \uac70\ub798 \ucf54\ub4dc \uc785\ub825\ub780\uc5d0 \uc785\ub825\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud56d\ubaa9 1, 2, 3, 4: \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0\uc11c \uc790\ub3d9\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Dien_thong_tin_giai_trinh_vao_Phu_luc_01-1KHBS\"><\/span><b>4\ub2e8\uacc4 \u2013 \ubd80\ub85d 01-1\/KHBS\uc5d0 \uc124\uba85 \uc815\ubcf4\ub97c \uae30\uc785\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7672\" aria-describedby=\"caption-attachment-7672\" style=\"width: 1061px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7672\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh.jpg\" alt=\"Ghi th\u00f4ng tin gi\u1ea3i tr\u00ecnh sai s\u00f3t\" width=\"1061\" height=\"373\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh.jpg 1061w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh-300x105.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh-1024x360.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh-768x270.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh-18x6.jpg 18w\" sizes=\"auto, (max-width: 1061px) 100vw, 1061px\" \/><figcaption id=\"caption-attachment-7672\" class=\"wp-caption-text\">\uc624\ub958\uc5d0 \ub300\ud55c \uc124\uba85\uc744 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc870\uc815\ub41c \ud56d\ubaa9 \uac01\uac01\uc5d0 \ub300\ud55c \uc774\uc720 \ub610\ub294 \uc124\uba85\uc744 \uc81c\uacf5\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_%E2%80%93_Ket_xuat_file_xml_va_nop_to_khai_thue_TNCN\"><\/span><b>5\ub2e8\uacc4 \u2013 XML \ud30c\uc77c\uc744 \ub0b4\ubcf4\ub0b4\uace0 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uc815\ubcf4\ub97c \uc785\ub825\ud55c \ud6c4 &quot;\uc800\uc7a5&quot;\uc744 \ud074\ub9ad\ud558\uace0 &quot;\ub0b4\ubcf4\ub0b4\uae30&quot;\ub97c \uc120\ud0dd\ud558\uc5ec \uc6f9\uc0ac\uc774\ud2b8\uc758 \ub2e4\ub978 \uc138\uae08 \uc2e0\uace0\uc11c\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc628\ub77c\uc778 \uc81c\ucd9c\uc6a9 XML \ud30c\uc77c\uc744 \uc0dd\uc131\ud558\uc138\uc694. <\/span><a href=\"https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_nop_to_khai_khi_ke_khai_thue_TNCN_tren_HTKK\"><\/span><b>HTKK \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\uc5ec \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \ub54c\uc758 \ub9c8\uac10\uc77c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">HTKK \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \ub54c, \uc18c\ub4dd\uc744 \ub0a9\ubd80\ud558\ub294 \uc0ac\uc5c5\uccb4\uc640 \uac1c\uc778\uc740 \uc138\uae08 \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c\uc744 \ud53c\ud558\uae30 \uc704\ud574 \uc11c\ub958 \uc81c\ucd9c \ub9c8\uac10\uc77c\uc744 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\ud589\uc815\ubc95 38\/2019\/QH14(\uc81c44\uc870)\uc5d0 \ub530\ub974\uba74, \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c \uae30\ud55c\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uaddc\uc815\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\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 \ubc0f \ub0a9\ubd80: \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 \ubc0f \ub0a9\ubd80\uac00 \uc9c4\ud589\ub429\ub2c8\ub2e4.)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc2e0\uace0 \uae30\uac04(\uc6d4\ubcc4 \ub610\ub294 \ubd84\uae30\ubcc4)\uc744 \uc815\ud655\ud558\uac8c \uc120\ud0dd\ud558\uba74 HTKK \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc815\ud655\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\ub97c \ud558\uace0 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><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><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80 \uae30\ud55c\uc740 \ud574\ub2f9 \uae30\uac04\uc758 \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c \uae30\ud55c\uacfc \uc77c\uce58\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ucd94\uac00 \uc2e0\uace0\uac00 \ud544\uc694\ud55c \uc624\ub958\uac00 \uc788\ub294 \uacbd\uc6b0, \uc138\ubb34\ud589\uc815\ubc95 38\/2019\/QH14 \uc81c55\uc870 1\ud56d\uc5d0 \ub530\ub77c \uc138\uae08 \ucc28\uc561 \ub0a9\ubd80 \uae30\ud55c\uc740 \uc870\uc815\ub41c \uacfc\uc138 \uae30\uac04\uc5d0 \ub300\ud55c \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c \uae30\ud55c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\uc591\uc2dd \uc791\uc131 \uc2dc \uc911\uc694 \uc0ac\ud56d:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \uc624\ub958\uac00 \ubc1c\uacac\ub420 \uacbd\uc6b0, \uc9c0\uae09 \uc8fc\uccb4\ub294 \uc624\ub958\uac00 \uc788\ub294 \uac01 \uc6d4 \ub610\ub294 \ubd84\uae30\ubcc4\ub85c \ubcf4\ucda9 \uc2e0\uace0\uc11c \uc591\uc2dd 05\/KK-TNCN\uc744 \uc791\uc131\ud558\uace0 \ub3d9\uc2dc\uc5d0 HTKK \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc870\uc815\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\uacfc \uac1c\uc778\ub9cc\uc774 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \ub0a9\ubd80\uac00 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\uc740 \uacbd\uc6b0\uc5d0\ub294 \ud574\ub2f9 \uc6d4 \ub610\ub294 \ubd84\uae30\uc5d0 \ub300\ud55c \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ubc95\ub839 126\/2020\/ND-CP \ubc0f \uacf5\uc2dd \uc11c\ud55c 2393\/TCT-DNNCN\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ub9c8\uac10\uc77c\uacfc \uc6d0\uce59\uc744 \uc774\ud574\ud558\uba74 \uae30\uc5c5\uc740 HTKK \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc815\ud655\ud558\uac8c \uc81c\ucd9c\ud558\uc5ec \uc5f0\uccb4\ub8cc\ub098 \uc138\uae08 \uccb4\ub0a9 \uc704\ud5d8\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\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;\">\uc18c\ub4dd\uc138 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uae30\ud55c\uc744 \uc815\ud655\ud788 \ud30c\uc545\ud558\ub294 \uac83\uc740 HTKK \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uc815\ud655\ud558\uace0 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\ub97c \ud558\uace0, \ubc8c\uae08 \ubd80\uacfc \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \ub2e8 \uba70\uce60\uc758 \uc9c0\uc5f0\uc774\ub098 \uc798\ubabb\ub41c \uacfc\uc138 \uae30\uac04 \uc2e0\uace0\ub9cc\uc73c\ub85c\ub3c4 \ubd88\ud544\uc694\ud55c \ubc8c\uae08\uacfc \uc5f0\uccb4\ub8cc\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uae30\uc5c5\uc740 \uc138\ubb34\ud589\uc815\ubc95 38\/2019\/QH14\uc5d0 \uba85\uc2dc\ub41c \uae30\ud55c\uc744 \uba74\ubc00\ud788 \ubaa8\ub2c8\ud130\ub9c1\ud558\ub294 \uac83 \uc678\uc5d0\ub3c4 \uae09\uc5ec \ubc0f \uc784\uae08 \ub370\uc774\ud130\ub97c \uc0ac\uc804\uc5d0 \uac80\ud1a0\ud558\uace0 \uc2dc\uc2a4\ud15c\uc5d0 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uae30 \uc804\uc5d0 \ub300\uc870 \uc791\uc5c5\uc744 \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc11c\ub958 \uac80\ud1a0, \uc624\ub958 \ud655\uc778 \ub610\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \ubc0f \uc815\uc0b0 \uc808\ucc28\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc870\uc5b8\uc774 \ud544\uc694\ud558\uc2dc\uba74 \ub2e4\uc74c\uc744 \ucc38\uc870\ud558\uc2ed\uc2dc\uc624. <a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-quyet-toan-thue\/\">\uc804\ubb38\uc801\uc778 \uc138\ubb34 \uc815\uc0b0 \uc11c\ube44\uc2a4<\/a> \uad6c\uccb4\uc801\uc778 \uc9c0\uce68\uc774 \ud544\uc694\ud558\uc2dc\uba74 MAN(Master Accountant Network)\uc5d0 \uc989\uc2dc \uc5f0\ub77d\ud558\uc5ec \ubc95\ub960\uc744 \uc900\uc218\ud558\uace0 \uc138\uae08 \ube44\uc6a9\uc744 \uc548\uc804\ud558\uace0 \ud6a8\uacfc\uc801\uc73c\ub85c \ucd5c\uc801\ud654\ud558\uc138\uc694.<\/span><\/p>\n<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>&nbsp;<\/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><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>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1eeda \u0111\u1ed5i n\u0103m 2026, vi\u1ec7c n\u1eafm v\u1eefng quy tr\u00ecnh k\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK tr\u1edf n\u00ean quan tr\u1ecdng h\u01a1n bao gi\u1edd h\u1ebft \u0111\u1ed1i v\u1edbi m\u1ecdi k\u1ebf to\u00e1n vi\u00ean. V\u1edbi m\u1ee9c gi\u1ea3m [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7666,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7665","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\/7665","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=7665"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7665\/revisions"}],"predecessor-version":[{"id":7674,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7665\/revisions\/7674"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7666"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}