{"id":7822,"date":"2026-03-11T19:58:52","date_gmt":"2026-03-12T02:58:52","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7822"},"modified":"2026-03-11T20:56:03","modified_gmt":"2026-03-12T03:56:03","slug":"nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/","title":{"rendered":"\ubc95\ub839 135\/2020\/ND-CP: \ubd80\ubaa8\ub294 \uba87 \uc0b4\ubd80\ud130 \ubd80\uc591\uac00\uc871\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\uae4c?"},"content":{"rendered":"<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Nghi-dinh-135-2020-ND-CP-tuoi-nghi-huu-445512.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 135\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \ubd80\ubaa8\uc640 \uac19\uc740 \ubd80\uc591\uac00\uc871\uc758 \ub098\uc774\ub97c \uc815\ud655\ud788 \ud310\ub2e8\ud558\ub294 \uac83\uc740 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \ud2b9\ud788 \ubca0\ud2b8\ub0a8\uc5d0\uc11c\ub294 \uc815\ub144\uc774 \ub9e4\ub144 \ub192\uc544\uc9c0\uace0 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc798\ubabb\ub41c \ub098\uc774 \uae30\uc900\uc744 \uc801\uc6a9\ud558\uac70\ub098 \ucd9c\uc0dd\uc6d4\uc744 \uc798\ubabb \uacc4\uc0b0\ud558\uba74 \uc18c\ub4dd\uc138 \uc2e0\uace0 \uc2dc \uc138\ubb34\ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uac00\uc871 \uc218\ub2f9 \uacf5\uc81c\ub97c \uac70\ubd80\ub2f9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 2026\ub144 \ucd5c\uc2e0 \uaddc\uc815\uc744 \ubc14\ud0d5\uc73c\ub85c \ubd80\ubaa8\uc758 \uadfc\ub85c \uc5f0\ub839 \ucda9\uc871 \uc5ec\ubd80 \ud310\ub2e8 \ubc29\ubc95, \uc0c1\uc138\ud55c \ucd9c\uc0dd \uc5f0\ub3c4 \uc870\ud68c\ud45c, \uadf8\ub9ac\uace0 \uc815\ud655\ud558\uace0 \ucd5c\uc801\ud654\ub41c \uc138\uae08 \ub0a9\ubd80\ub97c \uc704\ud55c \uac00\uc871 \uc218\ub2f9 \uacc4\uc0b0 \uc2dc\uc791\uc77c\uc744 \uc548\ub0b4\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span class=\"text\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/\" class=\"su-button su-button-style-flat text-is-link\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"__blank\" rel=\"noopener noreferrer\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc694\uc57d \ud30c\uc77c \ub2e4\uc6b4\ub85c\ub4dc <\/span><\/a><\/div><\/span><\/p>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Nghi_dinh_1352020ND-CP_can_cu_xac_dinh_nguoi_phu_thuoc_la_cha_me\" >\ubc95\ub839 135\/2020\/ND-CP\ub294 \ubd80\uc591\uac00\uc871\uc744 \uacb0\uc815\ud558\ub294 \uae30\uc900\uc73c\ub85c \ubd80\ubaa8\ub97c \uaddc\uc815\ud569\ub2c8\ub2e4.<\/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\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Quy_dinh_ve_nguoi_phu_thuoc_la_cha_me_theo_luat_thue\" >\uc138\ubc95\uc0c1 \ubd80\uc591\uac00\uc871(\ubd80\ubaa8)\uc5d0 \uad00\ud55c \uaddc\uc815.<\/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\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Dieu_kien_dang_ky_nguoi_phu_thuoc_theo_quy_dinh_hien_hanh\" >\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \ubd80\uc591\uac00\uc871 \ub4f1\ub85d \uc870\uac74.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Dieu_kien_ve_thu_nhap\" >\uc18c\ub4dd \uc694\uac74<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Dieu_kien_ve_kha_nang_lao_dong\" >\uc5c5\ubb34 \ub2a5\ub825 \uc694\uad6c \uc0ac\ud56d<\/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\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Truong_hop_cha_me_da_ngoai_do_tuoi_lao_dong\" >\ubd80\ubaa8\ub2d8\uc774 \uc774\ubbf8 \uadfc\ub85c \uc5f0\ub839\uc744 \ub118\uae34 \uacbd\uc6b0...<\/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\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Nghi_dinh_1352020ND-CP_quy_dinh_tang_tuoi_nghi_huu\" >\ubc95\ub839 135\/2020\/ND-CP\ub294 \uc815\ub144 \uc5f0\uc7a5\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Bang_lo_trinh_dieu_chinh_tuoi_nghi_huu_cua_nguoi_lao_dong\" >\uadfc\ub85c\uc790 \uc815\ub144 \uc870\uc815\ud45c.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Dieu_chinh_tuoi_nghi_huu_doi_voi_lao_dong_nam\" >\ub0a8\uc131 \uadfc\ub85c\uc790\uc758 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839 \uc870\uc815.<\/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\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Dieu_chinh_tuoi_nghi_huu_doi_voi_lao_dong_nu\" >\uc5ec\uc131 \uadfc\ub85c\uc790\uc758 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839 \uc870\uc815.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Do_tuoi_nguoi_phu_thuoc_la_cha_me_theo_quy_dinh_nam_2026\" >2026\ub144\uc5d0 \uaddc\uc815\ub41c \ubd80\uc591\uac00\uc871(\ubd80\ubaa8)\uc758 \uc5f0\ub839 \uc81c\ud55c.<\/a><\/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\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Cach_xac_dinh_thoi_diem_bat_dau_tinh_giam_tru_gia_canh\" >\uac1c\uc778 \uacf5\uc81c\uc561 \uacc4\uc0b0\uc744 \uc5b8\uc81c \uc2dc\uc791\ud574\uc57c \ud558\ub294\uc9c0 \uacb0\uc815\ud558\ub294 \ubc29\ubc95.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Ho_so_chung_minh_nguoi_phu_thuoc_la_cha_me\" >\ubd80\uc591\uac00\uc871\uc774 \ubd80\ubaa8\uc784\uc744 \uc99d\uba85\ud558\ub294 \uc11c\ub958<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Nhung_sai_sot_thuong_gap_khi_ap_dung_Nghi_dinh_1352020ND-CP\" >\ubc95\ub839 135\/2020\/ND-CP \uc801\uc6a9 \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#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=\"Nghi_dinh_1352020ND-CP_can_cu_xac_dinh_nguoi_phu_thuoc_la_cha_me\"><\/span><b>\ubc95\ub839 135\/2020\/ND-CP\ub294 \ubd80\uc591\uac00\uc871\uc744 \uacb0\uc815\ud558\ub294 \uae30\uc900\uc73c\ub85c \ubd80\ubaa8\ub97c \uaddc\uc815\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2020\ub144 135\ud638 \uc2dc\ud589\ub839\uc740 \uac1c\uc778\uc18c\ub4dd\uc138\uc5d0\uc11c \uac00\uc871\uc218\ub2f9 \uacf5\uc81c\ub97c \uc2e0\uccad\ud560 \ub54c \ubd80\ubaa8\uac00 \uadfc\ub85c \uc5f0\ub839\uc744 \ucd08\uacfc\ud588\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \uc911\uc694\ud55c \ubc95\uc801 \uadfc\uac70\uc785\ub2c8\ub2e4. \uc774 \uaddc\uc815\uc740 \ubca0\ud2b8\ub0a8\uc758 \uc815\ub144\uc774 \ub9e4\ub144 \uc810\uc9c4\uc801\uc73c\ub85c \uc0c1\ud5a5 \uc870\uc815\ub418\ub294 \uc0c1\ud669\uc5d0\uc11c \ud2b9\ud788 \uc8fc\ubaa9\ud560 \ub9cc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub3c4 \uc740\ud1f4 \uc5f0\ub839 \uae30\uc900\uc740 \uc774\uc804\uacfc \ube44\uad50\ud558\uc5ec \uacc4\uc18d\ud574\uc11c \ubcc0\uacbd\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \ubd80\ubaa8\uac00 \ubd80\uc591\uac00\uc871\uc73c\ub85c \uc778\uc815\ub420 \uc790\uaca9\uc774 \uc788\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud560 \ub54c\ub294 \ucd9c\uc0dd \uc5f0\ub3c4\ubfd0\ub9cc \uc544\ub2c8\ub77c \ucd9c\uc0dd \uc6d4\ub3c4 \ud568\uaed8 \uace0\ub824\ud558\uc5ec \ubc95\uc801 \uaddc\uc815\uc5d0 \ub530\ub77c \uc815\ud655\ud55c \uc5f0\ub839\uc744 \uacc4\uc0b0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ub0a9\uc138\uc790\ub4e4\uc5d0\uac8c \ub9e4\uc6b0 \uc911\uc694\ud55c \ubb38\uc81c\uc785\ub2c8\ub2e4. \ubd80\ubaa8\uac00 \ubc95\uc801\uc73c\ub85c \uc815\ud574\uc9c4 \uadfc\ub85c \uc5f0\ub839\uc5d0 \ub3c4\ub2ec\ud558\ub294 \uc2dc\uc810\uc744 \uc815\ud655\ud558\uac8c \ud310\ub2e8\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. <\/span><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138\ubc95\uacfc \uc740\ud1f4 \uc5f0\ub839 \uaddc\uc815 \uac04\uc758 \uad00\uacc4\ub97c \uc774\ud574\ud558\uba74 \uc99d\ube59 \uc11c\ub958\ub97c \uc900\ube44\ud558\uac70\ub098 \ud65c\uc6a9\ud558\ub294 \ub370 \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \ub300\ucc98\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc815\uc0b0 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_nguoi_phu_thuoc_la_cha_me_theo_luat_thue\"><\/span><b>\uc138\ubc95\uc0c1 \ubd80\uc591\uac00\uc871(\ubd80\ubaa8)\uc5d0 \uad00\ud55c \uaddc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub960 \uccb4\uacc4\uc758 \uaddc\uc815\uc5d0 \ub530\ub974\uba74 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc18c\ub4dd\uc138\ubc95<\/span><\/a><span style=\"font-weight: 400;\"> \ubca0\ud2b8\ub0a8\uc5d0\uc11c\ub294 \ubd80\uc591\uac00\uc871\uc758 \uc815\uc758\uc5d0 \ubd80\ubaa8\ub77c\ub294 \uac1c\ub150\uc774 \uc0c1\ub2f9\ud788 \uad11\ubc94\uc704\ud558\uac8c \uc801\uc6a9\ub418\ub294\ub370, \uc774\ub294 \ub0a9\uc138\uc790\uac00 \uc774\uc804 \uc138\ub300\ub97c \ubd80\uc591\ud574\uc57c \ud560 \uc758\ubb34\ub97c \ubc18\uc601\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc73c\ub85c, \ub2e4\uc74c\uc758 \uac1c\uc778\ub4e4\uc740 \ubd80\uc591\uac00\uc871\uc73c\ub85c \ub4f1\ub85d\ud560 \uc790\uaca9\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790\uc758 \uce5c\uc544\ubc84\uc9c0\uc640 \uce5c\uc5b4\uba38\ub2c8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\uc544\ubc84\uc9c0, \uc2dc\uc5b4\uba38\ub2c8, \ub610\ub294 \ub0a8\ud3b8\uc758 \uc544\ubc84\uc9c0, \ub0a8\ud3b8\uc758 \uc5b4\uba38\ub2c8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c8\uc544\ubc84\uc9c0, \uc0c8\uc5b4\uba38\ub2c8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc801\uc73c\ub85c \uc778\uc815\ub41c \uc591\uc544\ubc84\uc9c0 \ub610\ub294 \uc591\uc5b4\uba38\ub2c8.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 135\/2020\/ND-CP\uc5d0 \ub530\ub77c \uadfc\ub85c \uc5f0\ub839 \uc678 \uac1c\uc778\uc758 \uc0c1\ud0dc\ub97c \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc740 \uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \ubc95\uc801 \uc704\ud5d8\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ub610\ud55c, \uc138\ubb34 \ub2f9\uad6d\uc758 \uac10\uc0ac \ub610\ub294 \uc870\uc0ac \uc2dc \ub0a9\uc138\uc790\uac00 \ucda9\ubd84\ud55c \uc99d\ube59 \uc11c\ub958\ub97c \uc900\ube44\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \ubd80\uc591\uac00\uc871 \uc790\uaca9\uc774 \ubc15\ud0c8\ub418\ub294 \ub9ce\uc740 \uc0ac\ub840\ub294 2021\ub144 \uc774\uc804\uc758 \uad6c \uc740\ud1f4 \uc5f0\ub839\uc744 \uc798\ubabb \uc801\uc6a9\ud55c \ub370\uc11c \ube44\ub86f\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \ucd5c\uc2e0 \uaddc\uc815\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_dang_ky_nguoi_phu_thuoc_theo_quy_dinh_hien_hanh\"><\/span><b>\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \ubd80\uc591\uac00\uc871 \ub4f1\ub85d \uc870\uac74.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7825\" aria-describedby=\"caption-attachment-7825\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7825\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 135\/2020\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7825\" class=\"wp-caption-text\">\ubc95\ub839 135\/2020\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \ubd80\uc591\uac00\uc871 \ub4f1\ub85d \uc870\uac74<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc138\ubc95\uc740 \uadfc\ub85c \uc5f0\ub839 \uc694\uc18c \uc678\uc5d0\ub3c4 \ubd80\ubaa8\uc758 \uc18c\ub4dd \ubc0f \uadfc\ub85c \ub2a5\ub825\uc5d0 \uad00\ud55c \uad6c\uccb4\uc801\uc778 \uae30\uc900\uc744 \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc9c0\uc2dc\uc0ac\ud56d\uc5d0 \ub530\ub974\uba74 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-111-2013-TT-BTC-Huong-dan-Luat-thue-thu-nhap-ca-nhan-va-Nghi-dinh-65-2013-ND-CP-205356.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 111\/2013\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\ubd80\uc591\uac00\uc871\uc778 \ubd80\ubaa8\ub294 \ub2e4\uc74c \uc870\uac74\uc744 \ub3d9\uc2dc\uc5d0 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_thu_nhap\"><\/span><b>\uc18c\ub4dd \uc694\uac74<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uc18c\ub4dd\uc6d0\uc744 \ud569\uc0b0\ud55c \uc6d4\ud3c9\uade0 \ucd1d\uc18c\ub4dd\uc740 1,000,000 VND\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uc18c\ub4dd\uc5d0\ub294 \ub2e4\uc74c\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\uae08<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \uc18c\ub4dd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \uc784\ub300 \uc18c\ub4dd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ud0c0 \uacfc\uc138 \uc18c\ub4dd.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_kha_nang_lao_dong\"><\/span><b>\uc5c5\ubb34 \ub2a5\ub825 \uc694\uad6c \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubd80\ubaa8 \ubaa8\ub450 \uadfc\ub85c \uc5f0\ub839\uc778 \uacbd\uc6b0, \ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0\uc5d0\ub9cc \ubd80\uc591\uac00\uc871\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7a5\uc560\ub97c \uac00\uc9c0\uace0 \uc788\ub294<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub610\ub294 \ub178\ub3d9 \ub2a5\ub825 \uc0c1\uc2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc758\ub8cc \uae30\ub85d \ub610\ub294 \uad00\ud560 \uae30\uad00\uc758 \uc99d\uba85\uc11c\ub85c \ud655\uc778\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_cha_me_da_ngoai_do_tuoi_lao_dong\"><\/span><b>\ubd80\ubaa8\ub2d8\uc774 \uc774\ubbf8 \uadfc\ub85c \uc5f0\ub839\uc744 \ub118\uae34 \uacbd\uc6b0...<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubd80\ubaa8\uac00 \ubc95\ub839 135\/2020\/ND-CP\uc5d0 \uaddc\uc815\ub41c \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839\uc744 \ucd08\uacfc\ud55c \uacbd\uc6b0, \ub0a9\uc138\uc790\ub294 \uc7a5\uc560\ub97c \uc99d\uba85\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc, \uac00\uc871 \uc218\ub2f9 \uacf5\uc81c\ub97c \uc2e0\uccad\ud558\uae30 \uc704\ud55c \uc18c\ub4dd \uc694\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghi_dinh_1352020ND-CP_quy_dinh_tang_tuoi_nghi_huu\"><\/span><b>\ubc95\ub839 135\/2020\/ND-CP\ub294 \uc815\ub144 \uc5f0\uc7a5\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7826\" aria-describedby=\"caption-attachment-7826\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7826\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 135\/2020\/N\u0110-CP x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7826\" class=\"wp-caption-text\">\ubc95\ub839 135\/2020\/ND-CP\ub294 \ubd80\uc591\uac00\uc871\uc744 \ubd80\ubaa8\ub85c \uc815\uc758\ud569\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ub178\ub3d9\ubc95 \uccb4\uacc4\uc758 \uc8fc\uc694 \ubcc0\ud654 \uc911 \ud558\ub098\ub294 \uc7a5\uae30 \uacc4\ud68d\uc5d0 \ub530\ub77c \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839\uc744 \uc870\uc815\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 135\/2020\/ND-CP \uc81c4\uc870\uc5d0 \ub530\ub974\uba74, \uc815\uc0c1\uc801\uc778 \uadfc\ub85c \uc870\uac74\uc5d0\uc11c\uc758 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839\uc740 \ub9e4\ub144 \uc810\uc9c4\uc801\uc73c\ub85c \uc99d\uac00\ud558\uc5ec \ub2e4\uc74c \uc218\uc900\uc5d0 \ub3c4\ub2ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0a8\uc131: 62\uc138 (2028\ub144\ubd80\ud130)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5ec\uc131: 60\uc138 (2035\ub144\ubd80\ud130).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uacfc\uc138\uc5f0\ub3c4\uc758 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0a8\uc131 \uadfc\ub85c\uc790: 61\uc138 6\uac1c\uc6d4<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5ec\uc131 \uadfc\ub85c\uc790: 57\uc138<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774 \uacfc\uc815\uc744 \uc815\ud655\ud558\uac8c \uc774\ud574\ud558\ub294 \uac83\uc740 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uc65c\ub0d0\ud558\uba74 \uc138\ubb34 \ub2f9\uad6d\uc740 \ubd80\ubaa8\uac00 \uacfc\uc789\uadfc\ub85c \uc5f0\ub839 \ubc94\uc8fc\uc5d0 \uc18d\ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud560 \ub54c \ud574\ub2f9 \uacfc\uc138 \uc5f0\ub3c4\uc758 \ud1f4\uc9c1 \uc5f0\ub839\uc744 \uae30\uc900\uc73c\ub85c \uc0bc\ub294 \uacbd\uc6b0\uac00 \ub9ce\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_lo_trinh_dieu_chinh_tuoi_nghi_huu_cua_nguoi_lao_dong\"><\/span><b>\uadfc\ub85c\uc790 \uc815\ub144 \uc870\uc815\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_tuoi_nghi_huu_doi_voi_lao_dong_nam\"><\/span><b>\ub0a8\uc131 \uadfc\ub85c\uc790\uc758 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839 \uc870\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 135\/2020\/ND-CP\ub294 \ub0a8\uc131 \uadfc\ub85c\uc790\uc758 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c, \uc544\ub798 \ud45c\ub294 \uc2dc\ud589\ub839 135\/2020\/ND-CP\uc5d0 \ub530\ub77c \uc870\uc815\ub41c \ub0a8\uc131 \uadfc\ub85c\uc790\uc758 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839\uc744 \ub098\ud0c0\ub0c5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> 2020\ub144 135\ud638 \ubc95\ub839\uc5d0 \uba85\uc2dc\ub41c \ub0a8\uc131 \uadfc\ub85c\uc790\uc758 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839\uc744 \uc870\uc815\ud569\ub2c8\ub2e4.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><b>\uc740\ud1f4 \uc5f0\ub3c4<\/b><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><b>\uc740\ud1f4 \uc5f0\ub839<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2021<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">60\ub144 3\uac1c\uc6d4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2022<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">60\ub144 6\uac1c\uc6d4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2023<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">60\ub144 9\uac1c\uc6d4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2024<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">61\uc138<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">61\ub144 3\uac1c\uc6d4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">61\ub144 6\uac1c\uc6d4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2027<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">61\ub144 9\uac1c\uc6d4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2028\ub144\ubd80\ud130<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">62\uc138<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc704 \ud45c\ub294 135\/2020\/ND-CP \ubc95\ub839\uc5d0 \uba85\uc2dc\ub41c \ub85c\ub4dc\ub9f5\uc5d0 \ub530\ub77c \ub0a8\uc131 \uadfc\ub85c\uc790\uc758 \uc815\ub144\uc774 \ub9e4\ub144 \uc810\uc9c4\uc801\uc73c\ub85c \uc99d\uac00\ud558\uc5ec 2028\ub144\ubd80\ud130\ub294 62\uc138\uac00 \ub428\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4. \uac01 \uc815\ub144 \uc5f0\ub839 \uc2dc\uc810\uc744 \uc774\ud574\ud558\uba74 \ub0a9\uc138\uc790\ub294 \uc544\ubc84\uc9c0\ub098 \ub0a8\uc131 \uce5c\ucc99\uc774 \uadfc\ub85c \uc5f0\ub839\uc744 \uc9c0\ub0ac\ub294\uc9c0 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\uc5ec \uac00\uc871 \uc218\ub2f9 \uacf5\uc81c\ub97c \uc704\ud55c \ubd80\uc591\uac00\uc871 \ub4f1\ub85d \uc2dc \uaddc\uc815\uc744 \uc62c\ubc14\ub974\uac8c \uc801\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uadf8\ub7ec\ub098 \uc815\ub144 \uc870\uc815 \ub85c\ub4dc\ub9f5\uc740 \ub0a8\uc131 \uadfc\ub85c\uc790\uc5d0\uac8c\ub9cc \uc801\uc6a9\ub418\ub294 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc5ec\uc131 \uadfc\ub85c\uc790\uc758 \uacbd\uc6b0\uc5d0\ub3c4 \ubc95\ub960\uc740 \uadf8\ub4e4\uc758 \uc5c5\ubb34 \ud2b9\uc131\uacfc \uc0ac\ud68c\ubcf4\uc7a5 \uc81c\ub3c4\ub97c \uace0\ub824\ud558\uc5ec \ubcc4\ub3c4\uc758 \uc815\ub144 \uc778\uc0c1 \ub85c\ub4dc\ub9f5\uacfc \uc870\uc815\ub960\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\uc74c \uc808\uc5d0\uc11c\ub294 \uc5ec\uc131 \uadfc\ub85c\uc790\uc758 \uc815\ub144 \uc870\uc815\uc5d0 \uad00\ud55c \ud604\ud589 \uaddc\uc815\uc744 \uc790\uc138\ud788 \ubd84\uc11d\ud558\uace0\uc790 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_tuoi_nghi_huu_doi_voi_lao_dong_nu\"><\/span><b>\uc5ec\uc131 \uadfc\ub85c\uc790\uc758 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839 \uc870\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uc5ec\uc131 \uadfc\ub85c\uc790\uc758 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839\uc740 2020\ub144 135\ud638 \ubc95\ub839\uc5d0 \uba85\uc2dc\ub41c \ub85c\ub4dc\ub9f5\uc5d0 \ub530\ub77c \uc810\uc9c4\uc801\uc73c\ub85c \uc99d\uac00\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub9e4\ub144 4\uac1c\uc6d4\uc529 \uc99d\uac00\ud558\uc5ec 2035\ub144\uc5d0\ub294 60\uc138\uac00 \ub429\ub2c8\ub2e4. \uc774 \ub85c\ub4dc\ub9f5\uc744 \uc774\ud574\ud558\uba74 \ub0a9\uc138\uc790\ub294 \ubd80\ubaa8\ub2d8\uc758 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\uc5ec \uac00\uc871 \uc218\ub2f9 \uacf5\uc81c\ub97c \uc704\ud55c \ubd80\uc591\uac00\uc871\uc744 \uc815\ud655\ud558\uac8c \uc2e0\uace0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uc5ec\uc131 \uadfc\ub85c\uc790\uc758 \uc5f0\ub3c4\ubcc4 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839\uc744 \uc790\uc138\ud788 \uc815\ub9ac\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> 2020\ub144 135\ud638 \uc2dc\ud589\ub839\uc5d0 \uba85\uc2dc\ub41c \uc5ec\uc131 \uadfc\ub85c\uc790\uc758 \uc815\ub144 \uc870\uc815.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc740\ud1f4 \uc5f0\ub3c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc740\ud1f4 \uc5f0\ub839<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2021<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">55\ub144 4\uac1c\uc6d4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2022<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">55\ub144 8\uac1c\uc6d4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2023<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">56\uc138<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">56\ub144 4\uac1c\uc6d4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">56\ub144 8\uac1c\uc6d4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">57\uc138<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">57\ub144 4\uac1c\uc6d4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2028<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">57\ub144 8\uac1c\uc6d4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2029<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">58\uc138<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2030<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">58\ub144 4\uac1c\uc6d4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2031<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">58\ub144 8\uac1c\uc6d4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2032<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">59\uc138<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2033<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">59\ub144 4\uac1c\uc6d4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2034<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">59\ub144 8\uac1c\uc6d4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2035\ub144\ubd80\ud130\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60\uc138<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc704\uc758 \ub85c\ub4dc\ub9f5\uc740 2020\ub144 135\ud638 \ubc95\ub839\uc5d0 \ub530\ub77c \uc5ec\uc131 \uadfc\ub85c\uc790\uc758 \uc815\ub144\uc774 \ub9e4\ub144 \uc810\uc9c4\uc801\uc73c\ub85c \uc778\uc0c1\ub418\uc5b4 2021\ub144 55\uc138 4\uac1c\uc6d4\uc5d0\uc11c 2035\ub144 60\uc138\ub85c \uc0c1\ud5a5 \uc870\uc815\ub428\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubcc0\ud654\ub294 \ub178\ub3d9 \uc815\ucc45\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc138\ubb34 \ub2f9\uad6d\uc774 \ubd80\uc591\uac00\uc871 \ub4f1\ub85d \uc2dc \ubd80\ubaa8\uc758 \uadfc\ub85c \uc5f0\ub839 \ucda9\uc871 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \uc911\uc694\ud55c \uae30\uc900\uc774 \ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \ub0a9\uc138\uc790\ub294 \uacfc\uc138 \uc5f0\ub3c4\uc5d0 \uac00\uc871 \uc218\ub2f9 \uacf5\uc81c\ub97c \uc2e0\uccad\ud560 \ub54c, \uc774\uc804 \uc815\ub144 \uaddc\uc815\uacfc\uc758 \ud63c\ub3d9\uc744 \ud53c\ud558\uae30 \uc704\ud574 \ub9e4\ub144 \ud574\ub2f9 \uc815\ub144\uc744 \uc815\ud655\ud558\uac8c \ube44\uad50\ud558\uc5ec \ubd80\ubaa8\uc758 \ubd80\uc591\uac00\uc871 \uc790\uaca9 \uc694\uac74 \ucda9\uc871 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\uc911\uc694 \ucc38\uace0 \uc0ac\ud56d:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2. \uc704 \ud45c\ub294 \uc5f0\ub3c4\ubcc4 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839\uc758 \uc810\uc9c4\uc801\uc778 \uc99d\uac00\ub97c \ubcf4\uc5ec\uc90d\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \ub0a9\uc138\uc790\ub294 \uc790\uc2e0\uc758 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839\uc744 \uc27d\uac8c \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud55c \uac00\uc9c0 \uc720\uc758\ud560 \uc810\uc740 \uc740\ud1f4 \uc5f0\ub839\uc774 \uac1c\uc6d4 \uc218\ub85c \uacc4\uc0b0\ub418\ubbc0\ub85c \ubd80\uc591\uac00\uc871 \uc218\ub97c \uc0b0\uc815\ud560 \ub54c\ub294 \ucd9c\uc0dd \uc5f0\ub3c4\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc815\ud655\ud55c \uc0dd\ub144\uc6d4\uc77c(\uc77c, \uc6d4, \uc5f0\ub3c4)\uc744 \uc54c\uc544\uc57c \ud55c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Do_tuoi_nguoi_phu_thuoc_la_cha_me_theo_quy_dinh_nam_2026\"><\/span><b>2026\ub144\uc5d0 \uaddc\uc815\ub41c \ubd80\uc591\uac00\uc871(\ubd80\ubaa8)\uc758 \uc5f0\ub839 \uc81c\ud55c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 135\/2020\/ND-CP\uc5d0 \ub530\ub978 \uc815\ub144 \uc5f0\uc7a5 \ub85c\ub4dc\ub9f5\uc5d0 \ub530\ub77c, \ubd80\uc591\uac00\uc871\uc73c\ub85c \ub4f1\ub85d\ud560 \uc218 \uc788\ub294 \ubd80\ubaa8\uc758 \ucd9c\uc0dd \uc5f0\ub3c4\ub294 2026\ub144\uc744 \uae30\uc900\uc73c\ub85c \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \ubd80\uc591\uac00\uc871 \ubd80\ubaa8\uc758 \ucd9c\uc0dd \uc5f0\ub3c4\ub97c \uc870\ud68c\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> \ubc95\ub839 135\/2020\/ND-CP\ub294 \ubd80\uc591\uac00\uc871 \ub4f1\ub85d \uc790\uaca9\uc774 \uc788\ub294 \ubd80\ubaa8\uc758 \ucd9c\uc0dd \uc5f0\ub3c4\ub97c \uba85\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ubb3c\uccb4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud574\ub2f9 \ucd9c\uc0dd \uc5f0\ub3c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uba54\ubaa8<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uce5c\uc544\ubc84\uc9c0, \uc2dc\uc544\ubc84\uc9c0, \ub0a8\ud3b8\uc758 \uc544\ubc84\uc9c0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1964\ub144 6\uc6d4 \ub610\ub294 \uadf8 \uc774\uc804\uc5d0 \ucd9c\uc0dd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ub2f9\uc2e0\uc740 2026\ub144\uc5d0 61\uc138 6\uac1c\uc6d4\uc774 \ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc5b4\uba38\ub2c8, \uc2dc\uc5b4\uba38\ub2c8, \ub0a8\ud3b8\uc758 \uc5b4\uba38\ub2c8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1969\ub144 \ub610\ub294 \uadf8 \uc774\uc804\uc5d0 \ucd9c\uc0dd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2026\ub144\uc5d0 57\uc138\uac00 \ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc774 \uc870\ud68c\ud45c\ub294 \uc815\uc0c1\uc801\uc778 \uadfc\ubb34 \uc870\uac74\uc5d0\uc11c \uace0\uc6a9\ub41c \uadfc\ub85c\uc790\uc5d0\uac8c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uacfc \uac19\uc740 \ud2b9\ubcc4\ud55c \uacbd\uc6b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc870\uae30 \ud1f4\uc9c1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5c5\ubb34\ub2a5\ub825 \uc800\ud558\ub85c \uc778\ud55c \uc870\uae30\ud1f4\uc9c1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud798\ub4e4\uace0 \uc704\ud5d8\ud55c \uc9c1\uc5c5<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud1f4\uc9c1 \uc5f0\ub839\uc740 \uc77c\ubc18 \uaddc\uc815\ubcf4\ub2e4 \ucd5c\ub300 5\ub144 \ub0ae\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \uc138\ubb34 \ub2f9\uad6d\uc5d0\uc11c \uc774\ub97c \uc778\uc815\ud558\uae30 \uc704\ud574 \ub354 \uc790\uc138\ud55c \uc11c\ub958\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_thoi_diem_bat_dau_tinh_giam_tru_gia_canh\"><\/span><b>\uac1c\uc778 \uacf5\uc81c\uc561 \uacc4\uc0b0\uc744 \uc5b8\uc81c \uc2dc\uc791\ud574\uc57c \ud558\ub294\uc9c0 \uacb0\uc815\ud558\ub294 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\uae08 \uacf5\uc81c\ub97c \uc2dc\uc791\ud558\uae30\uc5d0 \uc801\uc808\ud55c \ub2ec\uc744 \uacb0\uc815\ud558\ub294 \uac83\uc740 \ub0a9\uc138\uc790\uac00 \uc5f0\uac04 \uc138\uae08 \ubd80\ub2f4\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ud06c\uac8c \ub3c4\uc6c0\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc138\ubc95\uc5d0 \ub530\ub974\uba74 \uacf5\uc81c\uc561 \uacc4\uc0b0 \uc2dc\uc810\uc740 \ubd80\uc591 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud558\ub294 \uc2dc\uc810\uc744 \uae30\uc900\uc73c\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc778 \uc2dc\ub098\ub9ac\uc624\ub294 \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;\">2026\ub144 \uc774\uc804\uc5d0 \uadfc\ub85c \uc5f0\ub839\uc744 \uc9c0\ub09c \ubd80\ubaa8: \ubd80\uc591\uac00\uc871 \ub4f1\ub85d\uc744 \uc81c\ub54c \uc81c\ucd9c\ud558\uba74 \ub0a9\uc138\uc790\ub294 2026\ub144 \ud55c \ud574 \uc804\uccb4\uc5d0 \ub300\ud55c \uacf5\uc81c\ub97c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\ub144\uc5d0 \ubd80\ubaa8\uac00 \uc740\ud1f4 \uc5f0\ub839\uc5d0 \ub3c4\ub2ec\ud558\ub294 \uacbd\uc6b0: \uc774 \uacbd\uc6b0, \uac1c\uc778 \uacf5\uc81c\uc561\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ubc95\ub960\uc5d0 \ub530\ub77c \ubd80\ubaa8\uc758 \uc740\ud1f4 \uc5f0\ub839 \ub2e4\uc74c \ub2ec\ubd80\ud130 \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uadfc\ub85c\ub2a5\ub825 \uc800\ud558\ub85c \uc870\uae30 \ud1f4\uc9c1\ud558\ub294 \ubd80\ubaa8\uc758 \uacbd\uc6b0, \uacf5\uc81c \uc2dc\uc791\uc77c\uc740 \uac74\uac15\uc9c4\ub2e8\uc11c\uc758 \uc18c\uacac\uc11c \ub610\ub294 \ud1f4\uc9c1 \uacb0\uc815\uc77c\uc744 \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_chung_minh_nguoi_phu_thuoc_la_cha_me\"><\/span><b>\ubd80\uc591\uac00\uc871\uc774 \ubd80\ubaa8\uc784\uc744 \uc99d\uba85\ud558\ub294 \uc11c\ub958<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7824\" aria-describedby=\"caption-attachment-7824\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7824\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP.jpg\" alt=\"H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9 theo Ngh\u1ecb \u0111\u1ecbnh 135\/2020\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7824\" class=\"wp-caption-text\">\ubc95\ub839 135\/2020\/ND-CP\uc5d0 \ub530\ub77c \ubd80\ubaa8\ub85c\uc11c\uc758 \ubd80\uc591\uac00\uc871 \uc2e0\ubd84\uc744 \uc99d\uba85\ud558\ub294 \uc11c\ub958.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ubd80\ubaa8\uac00 \uc5f0\ub839 \ubc0f \uc18c\ub4dd \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294\uc9c0 \ud655\uc778\ud55c \ud6c4, \ub0a9\uc138\uc790\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774\ub098 \uc18c\ub4dd \uc9c0\uae09 \uae30\uad00\uc5d0 \uc81c\ucd9c\ud560 \uc99d\ube59 \uc11c\ub958\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc73c\ub85c \ud574\ub2f9 \ud30c\uc77c\uc5d0\ub294 \ub2e4\uc74c \ub0b4\uc6a9\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uc591\uac00\uc871\uc758 \uc8fc\ubbfc\ub4f1\ub85d\uc99d \ub610\ub294 \uc2dc\ubbfc \uc2e0\ubd84\uc99d(CCCD) \uc0ac\ubcf8.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uc0dd\uc99d\uba85\uc11c\ub098 \uac70\uc8fc\uc99d\uba85\uc11c\uc640 \uac19\uc774 \uce5c\uc790 \uad00\uacc4\ub97c \uc99d\uba85\ud558\ub294 \uc11c\ub958.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uadfc\ub85c \uc5f0\ub839\ub300\uc774\uc9c0\ub9cc \uadfc\ub85c \ub2a5\ub825\uc744 \uc0c1\uc2e4\ud55c \uc0ac\ub78c\ub4e4\uc744 \uc704\ud574:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7a5\uc560\uc778 \uc99d\uba85\uc11c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc758\ub8cc \uae30\ub85d \ub610\ub294 \uac74\uac15 \uac80\uc9c4 \ubcf4\uace0\uc11c<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucc98\uc74c\ubd80\ud130 \ubaa8\ub4e0 \uc11c\ub958\ub97c \uc644\ube44\ud558\uba74 \ubd80\uc591\uac00\uc871 \ub4f1\ub85d \uc808\ucc28\uac00 \uc2e0\uc18d\ud558\uac8c \uc9c4\ud589\ub418\uace0 \uc138\ubb34 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \ucd94\uac00 \uc815\ubcf4 \uc694\uccad\uc744 \ubc1b\ub294 \uac83\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_ap_dung_Nghi_dinh_1352020ND-CP\"><\/span><b>\ubc95\ub839 135\/2020\/ND-CP \uc801\uc6a9 \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \uc2e0\uace0\ud560 \ub54c \ub9ce\uc740 \uc0ac\ub78c\ub4e4\uc774 \uc5ec\uc804\ud788 \ub2e4\uc74c\uacfc \uac19\uc740 \ud754\ud55c \uc2e4\uc218\ub97c \uc800\uc9c0\ub985\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uc815\ub144\ud1f4\uc9c1 \uae30\uc900 \ub300\uc2e0 \uae30\uc874 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839(\ub0a8\uc131 60\uc138, \uc5ec\uc131 55\uc138)\uc744 \uc801\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac19\uc740 \ud574\uc5d0 \uc5ec\ub7ec \ub0a9\uc138\uc790\uc5d0 \ub300\ud574 \uc911\ubcf5\uc73c\ub85c \ubd80\uc591\uac00\uc871\uc744 \ub4f1\ub85d\ud558\ub294 \uacbd\uc6b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\ubaa8\uc758 \uc18c\ub4dd\uc774 \uc9c0\uc815\ub41c \ud55c\ub3c4\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0 \uc5c5\ub370\uc774\ud2b8\ub294 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc624\ub958\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \uae30\ub85d\uc744 \uac80\ud1a0\ud560 \ub54c \uac1c\uc778 \uacf5\uc81c\uc561\uc774 \uc81c\uc678\ub418\uac70\ub098 \ubbf8\ub0a9 \uc138\uae08\uc774 \ubd80\uacfc\ub418\ub294 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc774\uc81c \ub2e4\uc74c\uacfc \uac19\uc740 \uc120\ud0dd\uc744 \ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \ub610\ub294 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-tu-van-ke-toan\/\"><span style=\"font-weight: 400;\">\uc804\ubb38 \uc138\ubb34 \ud68c\uacc4 \ucee8\uc124\ud305<\/span><\/a><span style=\"font-weight: 400;\"> \ucd5c\uc885 \ud569\uc758 \uc804\uc5d0 \uae30\ub85d\uc744 \uac80\ud1a0\ud574\uc57c \ud558\uba70, \ud2b9\ud788 \ubd80\uc591\uac00\uc871\uc774 \uc5ec\ub7ec \uba85\uc778 \uacbd\uc6b0\uc5d0\ub294 \ub354\uc6b1 \uadf8\ub7ec\ud569\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;\">\ubc95\ub839 135\/2020\/ND-CP\uc758 \uaddc\uc815\uc744 \uc774\ud574\ud558\uace0 \uc62c\ubc14\ub974\uac8c \uc801\uc6a9\ud558\uba74 \ub0a9\uc138\uc790\ub294 \ubd80\ubaa8\ub97c \ubd80\uc591\ud560 \ub54c \uac00\uc871 \uc218\ub2f9 \uacf5\uc81c \uad8c\ub9ac\ub97c \ud569\ubc95\uc801\uc73c\ub85c \ud65c\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc740\ud1f4 \uc5f0\ub839\uc774 \uacc4\ud68d\ub300\ub85c \ubcc0\uacbd\ub428\uc5d0 \ub530\ub77c \ub0a9\uc138\uc790\ub4e4\uc740 \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \ud2b9\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\ub3c4\ubcc4 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839 \uc8fc\uc694 \uc9c0\ud45c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\ubaa8\uc758 \uad6c\uccb4\uc801\uc778 \ucd9c\uc0dd\uc6d4<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc18c\ub4dd \uc694\uac74 \ubc0f \uc99d\ube59 \uc11c\ub958<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2026\ub144 \ucd08\ubd80\ud130 \ubd80\uc591\uac00\uc871 \uae30\ub85d\uc744 \uc0ac\uc804\uc5d0 \uac80\ud1a0\ud558\uace0 \uc5c5\ub370\uc774\ud2b8\ud558\uba74 \uc6d0\ud65c\ud558\uace0 \uc815\ud655\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0 \uc808\ucc28\ub97c \ubcf4\uc7a5\ud558\uace0 \ubbf8\ub0a9 \uc138\uae08\uc774\ub098 \ubc8c\uae08 \ubd80\uacfc \uc704\ud5d8\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><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>Ngh\u1ecb \u0111\u1ecbnh 135\/2020\/N\u0110-CP x\u00e1c \u0111\u1ecbnh \u0111\u1ed9 tu\u1ed5i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9, \u0111\u1eb7c bi\u1ec7t khi tu\u1ed5i ngh\u1ec9 h\u01b0u t\u1ea1i Vi\u1ec7t Nam \u0111ang t\u0103ng theo l\u1ed9 tr\u00ecnh t\u1eebng n\u0103m. Ch\u1ec9 c\u1ea7n \u00e1p d\u1ee5ng sai m\u1ed1c tu\u1ed5i ho\u1eb7c t\u00ednh thi\u1ebfu th\u00e1ng sinh, h\u1ed3 s\u01a1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i khi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7823,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7822","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\/7822","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=7822"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7822\/revisions"}],"predecessor-version":[{"id":7832,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7822\/revisions\/7832"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7823"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}