{"id":8170,"date":"2026-04-10T10:43:21","date_gmt":"2026-04-10T03:43:21","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8170"},"modified":"2026-04-10T10:43:21","modified_gmt":"2026-04-10T03:43:21","slug":"ke-khai-to-khai-thue-tncn-quy-1-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-to-khai-thue-tncn-quy-1-2026\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026 theo M\u1eabu 05\/KK-TNCN"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf \u0111\u1ea7u n\u0103m, vi\u1ec7c k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026 \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t, \u0111\u1eb7t n\u1ec1n m\u00f3ng cho s\u1ef1 minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p trong su\u1ed1t n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang, \u0111\u1ee7 v\u00e0 k\u1ecbp th\u1eddi kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i t\u1ed1i \u0111a cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p m\u1ed9t l\u1ed9 tr\u00ecnh chi ti\u1ebft, t\u1eeb c\u0103n c\u1ee9 ph\u00e1p l\u00fd, chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u \u0111\u1ebfn th\u1ef1c h\u00e0nh k\u00ea khai cho k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 1 n\u0103m 2026.<\/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-to-khai-thue-tncn-quy-1-2026\/#Can_cu_phap_ly\" >\ubc95\uc801 \uadfc\uac70\u00a0<\/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-to-khai-thue-tncn-quy-1-2026\/#Doi_tuong_va_thoi_han_ke_khai_to_khai_thue_TNCN_quy_12026\" >\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 th\u1eddi h\u1ea1n k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026<\/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-to-khai-thue-tncn-quy-1-2026\/#Xac_dinh_doi_tuong_ke_khai_theo_quy\" >X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai theo qu\u00fd<\/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-to-khai-thue-tncn-quy-1-2026\/#Thoi_han_nop_ho_so_quyet_toan_va_ke_khai_quy\" >Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n v\u00e0 k\u00ea khai qu\u00fd<\/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-to-khai-thue-tncn-quy-1-2026\/#Cong_tac_chuan_bi_du_lieu_cho_quy_12026\" >C\u00f4ng t\u00e1c chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u cho qu\u00fd 1\/2026<\/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-to-khai-thue-tncn-quy-1-2026\/#Tong_hop_bang_luong_3_thang_dau_nam\" >T\u1ed5ng h\u1ee3p b\u1ea3ng l\u01b0\u01a1ng 3 th\u00e1ng \u0111\u1ea7u n\u0103m<\/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-to-khai-thue-tncn-quy-1-2026\/#Ra_soat_ma_so_thue_MST_va_ho_so_nguoi_phu_thuoc\" >R\u00e0 so\u00e1t m\u00e3 s\u1ed1 thu\u1ebf (MST) v\u00e0 h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/a><\/li><\/ul><\/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\/ke-khai-to-khai-thue-tncn-quy-1-2026\/#Huong_dan_chi_tiet_cach_dien_cac_chi_tieu_tren_Mau_05KK-TNCN\" >H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean M\u1eabu 05\/KK-TNCN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-to-khai-thue-tncn-quy-1-2026\/#Phan_thong_tin_chung\" >\uc77c\ubc18 \uc815\ubcf4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-to-khai-thue-tncn-quy-1-2026\/#Nhom_chi_tieu_ve_so_luong_lao_dong\" >Nh\u00f3m ch\u1ec9 ti\u00eau v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng<\/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-to-khai-thue-tncn-quy-1-2026\/#Nhom_chi_tieu_ve_thu_nhap_chiu_thue\" >Nh\u00f3m ch\u1ec9 ti\u00eau v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-to-khai-thue-tncn-quy-1-2026\/#Nhom_chi_tieu_ve_so_thue_da_khau_tru\" >Nh\u00f3m ch\u1ec9 ti\u00eau v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/a><\/li><\/ul><\/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\/ke-khai-to-khai-thue-tncn-quy-1-2026\/#Phan_tich_sau_cac_tinh_huong_thuc_te_khi_ke_khai_quy_12026\" >Ph\u00e2n t\u00edch s\u00e2u c\u00e1c t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf khi k\u00ea khai qu\u00fd 1\/2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-to-khai-thue-tncn-quy-1-2026\/#Xu_ly_tien_thuong_Tet_va_luong_thang_13\" >X\u1eed l\u00fd ti\u1ec1n th\u01b0\u1edfng T\u1ebft v\u00e0 l\u01b0\u01a1ng th\u00e1ng 13<\/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-to-khai-thue-tncn-quy-1-2026\/#Khau_tru_10_doi_voi_lao_dong_thu_viec_hoac_thoi_vu\" >Kh\u1ea5u tr\u1eeb 10% \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng th\u1eed vi\u1ec7c ho\u1eb7c th\u1eddi v\u1ee5<\/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-to-khai-thue-tncn-quy-1-2026\/#Nguoi_lao_dong_nghi_viec_giua_quy\" >Ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c gi\u1eefa qu\u00fd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-to-khai-thue-tncn-quy-1-2026\/#Quy_trinh_ky_thuat_thuc_hien_tren_phan_mem_HTKK\" >Quy tr\u00ecnh k\u1ef9 thu\u1eadt th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/a><\/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-to-khai-thue-tncn-quy-1-2026\/#Cac_sai_lam_can_tranh_khi_ke_khai_to_khai_thue_TNCN_quy_12026\" >C\u00e1c sai l\u1ea7m c\u1ea7n tr\u00e1nh khi k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-to-khai-thue-tncn-quy-1-2026\/#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-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-to-khai-thue-tncn-quy-1-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-to-khai-thue-tncn-quy-1-2026\/#Cau_hoi_thuong_gap_ve_ke_khai_to_khai_thue_TNCN_quy_12026\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-to-khai-thue-tncn-quy-1-2026\/#Cong_ty_toi_tra_luong_thang_3_vao_ngay_05042026_vay_so_lieu_thang_3_co_dua_vao_ky_ke_khai_to_khai_thue_TNCN_quy_12026_khong\" >C\u00f4ng ty t\u00f4i tr\u1ea3 l\u01b0\u01a1ng th\u00e1ng 3 v\u00e0o ng\u00e0y 05\/04\/2026, v\u1eady s\u1ed1 li\u1ec7u th\u00e1ng 3 c\u00f3 \u0111\u01b0a v\u00e0o k\u1ef3 k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-to-khai-thue-tncn-quy-1-2026\/#Co_the_nop_lai_to_khai_neu_phat_hien_sai_sot_khong\" >C\u00f3 th\u1ec3 n\u1ed9p l\u1ea1i t\u1edd khai n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-to-khai-thue-tncn-quy-1-2026\/#Nguoi_nuoc_ngoai_moi_sang_Viet_Nam_thang_022026_thi_tinh_la_cu_tru_hay_khong_cu_tru\" >Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i m\u1edbi sang Vi\u1ec7t Nam th\u00e1ng 02\/2026 th\u00ec t\u00ednh l\u00e0 c\u01b0 tr\u00fa hay kh\u00f4ng c\u01b0 tr\u00fa?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly\"><\/span><b>\ubc95\uc801 \uadfc\uac70<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=197312\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">\uc138\ubb34\ud589\uc815\ubc95 \uc81c38\/2019\/QH14\ud638<\/span><\/a>:<\/strong> Quy \u0111\u1ecbnh chung v\u1ec1 ngh\u0129a v\u1ee5 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 80\/2021\/TT-BTC<\/a><\/span>:<\/strong> H\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, trong \u0111\u00f3 quy \u0111\u1ecbnh r\u00f5 c\u00e1c m\u1eabu bi\u1ec3u k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=169566\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">\ud68c\ub78c 111\/2013\/TT-BTC<\/span><\/a>:<\/strong> H\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #0000ff;\">\ubc95\ub839 125\/2020\/ND-CP<\/span><\/strong><\/a><strong><span style=\"color: #0000ff;\">:<\/span><\/strong> Quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ednh \u0111\u1ebfn n\u0103m 2026, c\u00e1c doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn c\u00e1c c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 c\u00f4ng ngh\u1ec7 s\u1ed1 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, y\u00eau c\u1ea7u vi\u1ec7c k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng b\u1ed9 tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 100%; text-align: center; height: 24px;\"><a href=\"https:\/\/drive.google.com\/file\/d\/1jgwpfJ8LEJf_-eD3ZLzVUQxBKxrVDMXb\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #ff0000;\">T\u1ea3i M\u1eabu 05\/KK-TNCN<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_va_thoi_han_ke_khai_to_khai_thue_TNCN_quy_12026\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 th\u1eddi h\u1ea1n k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8173\" aria-describedby=\"caption-attachment-8173\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8173\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-va-thoi-han-ke-khai-to-khai-thue-TNCN-quy-1_2026.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 th\u1eddi h\u1ea1n k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-va-thoi-han-ke-khai-to-khai-thue-TNCN-quy-1_2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-va-thoi-han-ke-khai-to-khai-thue-TNCN-quy-1_2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-va-thoi-han-ke-khai-to-khai-thue-TNCN-quy-1_2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-va-thoi-han-ke-khai-to-khai-thue-TNCN-quy-1_2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-va-thoi-han-ke-khai-to-khai-thue-TNCN-quy-1_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8173\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 th\u1eddi h\u1ea1n k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 vi\u1ec7c quy\u1ebft to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf di\u1ec5n ra \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p t\u1edd khai hay kh\u00f4ng v\u00e0 n\u1eafm r\u00f5 c\u00e1c m\u1ed1c th\u1eddi gian quan tr\u1ecdng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng ph\u00e2n t\u00edch c\u1ee5 th\u1ec3 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 l\u1ecbch tr\u00ecnh n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026 m\u00e0 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_doi_tuong_ke_khai_theo_quy\"><\/span><b>X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai theo qu\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u k\u00ea khai theo qu\u00fd. Tuy nhi\u00ean, \u0111a s\u1ed1 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf th\u01b0\u1eddng l\u1ef1a ch\u1ecdn ho\u1eb7c thu\u1ed9c di\u1ec7n n\u00e0y. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed khai thu\u1ebf GTGT theo qu\u00fd: Th\u00f4ng th\u01b0\u1eddng, n\u1ebfu doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec \u0111\u01b0\u1ee3c khai thu\u1ebf GTGT theo qu\u00fd, t\u1eeb \u0111\u00f3 k\u00e9o theo vi\u1ec7c k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026 c\u0169ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp: C\u00e1c \u0111\u01a1n v\u1ecb m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng trong n\u0103m 2025 ho\u1eb7c \u0111\u1ea7u 2026 th\u01b0\u1eddng m\u1eb7c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n k\u00ea khai theo qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd v\u1ec1 ph\u00e1t sinh thu\u1ebf: M\u1ed9t \u0111i\u1ec3m c\u1ef1c k\u1ef3 quan tr\u1ecdng khi k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026 l\u00e0: &#8220;N\u1ebfu trong th\u00e1ng\/qu\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u00ec kh\u00f4ng ph\u1ea3i khai thu\u1ebf th\u00e1ng\/qu\u00fd&#8221;. Tuy nhi\u00ean, n\u1ebfu c\u00f3 tr\u1ea3 thu nh\u1eadp nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c n\u1ed9p thu\u1ebf, l\u1eddi khuy\u00ean chuy\u00ean m\u00f4n l\u00e0 v\u1eabn n\u00ean n\u1ed9p t\u1edd khai tr\u1eafng ho\u1eb7c t\u1edd khai c\u00f3 s\u1ed1 li\u1ec7u thu nh\u1eadp \u0111\u1ec3 minh b\u1ea1ch h\u00f3a d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_quyet_toan_va_ke_khai_quy\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n v\u00e0 k\u00ea khai qu\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o chi ti\u1ebft l\u1ecbch tr\u00ecnh v\u00e0 quy \u0111\u1ecbnh gia h\u1ea1n t\u1ea1i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/han-nop-to-khai-thue-quy-1-2026\/\"> h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 1\/2026<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n v\u00e0 tr\u00e1nh r\u1ee7i ro ngh\u1ebdn m\u1ea1ng h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng, k\u1ebf to\u00e1n n\u00ean ho\u00e0n t\u1ea5t vi\u1ec7c n\u1ed9p t\u1edd khai tr\u01b0\u1edbc ng\u00e0y 28\/04\/2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_tac_chuan_bi_du_lieu_cho_quy_12026\"><\/span><b>C\u00f4ng t\u00e1c chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u cho qu\u00fd 1\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u l\u00e0 linh h\u1ed3n c\u1ee7a t\u1edd khai. \u0110\u1ec3 vi\u1ec7c k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026 ch\u00ednh x\u00e1c, b\u1ea1n c\u1ea7n chu\u1ea9n b\u1ecb:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_bang_luong_3_thang_dau_nam\"><\/span><b>T\u1ed5ng h\u1ee3p b\u1ea3ng l\u01b0\u01a1ng 3 th\u00e1ng \u0111\u1ea7u n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n t\u00e1ch bi\u1ec7t r\u00f5 c\u00e1c kho\u1ea3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf: L\u01b0\u01a1ng c\u01a1 b\u1ea3n, ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m, ti\u1ec1n th\u01b0\u1edfng T\u1ebft (th\u01b0\u1eddng ph\u00e1t sinh m\u1ea1nh trong qu\u00fd 1), ti\u1ec1n l\u00e0m th\u00eam gi\u1edd (ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c),&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp mi\u1ec5n thu\u1ebf: Ti\u1ec1n \u0103n tr\u01b0a\/gi\u1eefa ca (trong \u0111\u1ecbnh m\u1ee9c), ti\u1ec1n trang ph\u1ee5c (trong \u0111\u1ecbnh m\u1ee9c), ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb: Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c (BHXH, BHYT, BHTN), \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_ma_so_thue_MST_va_ho_so_nguoi_phu_thuoc\"><\/span><b>R\u00e0 so\u00e1t m\u00e3 s\u1ed1 thu\u1ebf (MST) v\u00e0 h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026, h\u00e3y ki\u1ec3m tra xem nh\u1eefng nh\u00e2n s\u1ef1 m\u1edbi tuy\u1ec3n d\u1ee5ng trong \u0111\u1ea7u n\u0103m \u0111\u00e3 c\u00f3 MST ch\u01b0a. N\u1ebfu ch\u01b0a, ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd ngay tr\u00ean m\u1eabu 05-\u0110K-TH-TCT \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1 nh\u00e2n \u0111\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb v\u00e0 kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb 10%.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_cach_dien_cac_chi_tieu_tren_Mau_05KK-TNCN\"><\/span><b>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean M\u1eabu 05\/KK-TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi m\u1edf t\u1edd khai \u0111\u1ec3 k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026, b\u1ea1n s\u1ebd th\u1ea5y c\u00e1c nh\u00f3m ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i r\u00f5 r\u1ec7t. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn di\u1ec5n gi\u1ea3i chi ti\u1ebft \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_thong_tin_chung\"><\/span><b>\uc77c\ubc18 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (1), (2) v\u00e0 (3): Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 Qu\u00fd 1 n\u0103m 2026 ti\u1ebfp \u0111\u00f3 ch\u1ecdn &#8220;T\u1edd khai l\u1ea7n \u0111\u1ea7u&#8221; n\u1ebfu \u0111\u00e2y l\u00e0 b\u1ea3n n\u1ed9p \u0111\u1ea7u ti\u00ean trong k\u1ef3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_chi_tieu_ve_so_luong_lao_dong\"><\/span><b>Nh\u00f3m ch\u1ec9 ti\u00eau v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m ph\u1ea3n \u00e1nh quy m\u00f4 nh\u00e2n s\u1ef1 c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (21): T\u1ed5ng s\u1ed1 ng\u01b0\u1eddi \u0111\u00e3 nh\u1eadn l\u01b0\u01a1ng trong c\u1ea3 3 th\u00e1ng. M\u1ed9t ng\u01b0\u1eddi nh\u1eadn l\u01b0\u01a1ng c\u1ea3 3 th\u00e1ng v\u1eabn ch\u1ec9 t\u00ednh l\u00e0 1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (22): Trong s\u1ed1 ng\u01b0\u1eddi \u1edf ch\u1ec9 ti\u00eau (21), c\u00f3 bao nhi\u00eau ng\u01b0\u1eddi k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (H\u0110L\u0110) t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m chi tr\u1ea3. \u0110\u00e2y l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf theo bi\u1ec3u l\u0169y ti\u1ebfn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (23): T\u1ed5ng s\u1ed1 ng\u01b0\u1eddi b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf (l\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 s\u1ed1 thu\u1ebf ph\u00e1t sinh &gt; 0).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (24) v\u00e0 ch\u1ec9 ti\u00eau (25): T\u00e1ch ri\u00eang s\u1ed1 ng\u01b0\u1eddi b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_chi_tieu_ve_thu_nhap_chiu_thue\"><\/span><b>Nh\u00f3m ch\u1ec9 ti\u00eau v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n n\u00e0y c\u1ef1c k\u1ef3 quan tr\u1ecdng trong vi\u1ec7c <\/span><b>k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026<\/b><span style=\"font-weight: 400;\"> v\u00ec l\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf:<\/span><\/p>\n<p style=\"text-align: justify;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (26): T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1ea3 cho c\u00e1 nh\u00e2n. \u0110\u00e2y l\u00e0 con s\u1ed1 t\u1ed5ng c\u1ed9ng ti\u1ec1n l\u01b0\u01a1ng ch\u1ecbu thu\u1ebf c\u1ee7a to\u00e0n b\u1ed9 nh\u00e2n vi\u00ean c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa (<\/span><b>\uba54\ubaa8<\/b><span style=\"font-weight: 400;\">: Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (27): T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1ea3 cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. Th\u00f4ng th\u01b0\u1eddng b\u1eb1ng (26) tr\u1eeb \u0111i ph\u1ea7n c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u01b0 tr\u00fa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (28): Thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1ea3 cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa. Th\u01b0\u1eddng \u00e1p d\u1ee5ng cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i sang c\u00f4ng t\u00e1c ng\u1eafn h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (29) v\u00e0 (30): C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m theo quy \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 (Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n ho\u1eb7c l\u00e0m vi\u1ec7c t\u1ea1i Khu kinh t\u1ebf).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_chi_tieu_ve_so_thue_da_khau_tru\"><\/span><b>Nh\u00f3m ch\u1ec9 ti\u00eau v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 doanh nghi\u1ec7p k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (31): T\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 gi\u1eef l\u1ea1i t\u1eeb l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (32): S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. L\u01b0u \u00fd bao g\u1ed3m c\u1ea3 thu\u1ebf l\u0169y ti\u1ebfn c\u1ee7a nh\u00e2n vi\u00ean ch\u00ednh th\u1ee9c v\u00e0 thu\u1ebf 10% c\u1ee7a nh\u00e2n vi\u00ean th\u1eddi v\u1ee5\/th\u1eed vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau (33): S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa (t\u00ednh theo thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh 20%).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh r\u1ee7i ro sai s\u00f3t trong vi\u1ec7c th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf TNCN qu\u00fd 1\/2026, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\">\uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n &#8211; thu\u1ebf ph\u1ed1i h\u1ee3p h\u1ed7 tr\u1ee3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_sau_cac_tinh_huong_thuc_te_khi_ke_khai_quy_12026\"><\/span><b>Ph\u00e2n t\u00edch s\u00e2u c\u00e1c t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf khi k\u00ea khai qu\u00fd 1\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026 th\u01b0\u1eddng g\u1eb7p ph\u1ea3i c\u00e1c bi\u1ebfn s\u1ed1 ph\u1ee9c t\u1ea1p:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_tien_thuong_Tet_va_luong_thang_13\"><\/span><b>X\u1eed l\u00fd ti\u1ec1n th\u01b0\u1edfng T\u1ebft v\u00e0 l\u01b0\u01a1ng th\u00e1ng 13<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng, c\u00e1c doanh nghi\u1ec7p chi tr\u1ea3 th\u01b0\u1edfng T\u1ebft v\u00e0o th\u00e1ng 1 ho\u1eb7c th\u00e1ng 2 n\u0103m 2026. Theo nguy\u00ean t\u1eafc th\u1ef1c thu th\u1ef1c chi, kho\u1ea3n th\u01b0\u1edfng n\u00e0y ph\u00e1t sinh t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o th\u00ec ph\u1ea3i g\u1ed9p v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a th\u00e1ng \u0111\u00f3 \u0111\u1ec3 t\u00ednh thu\u1ebf. Do \u0111\u00f3, khi k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026, s\u1ebd th\u1ea5y s\u1ed1 thu\u1ebf t\u1ea1i ch\u1ec9 ti\u00eau (31) th\u01b0\u1eddng cao h\u01a1n c\u00e1c qu\u00fd kh\u00e1c trong n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khau_tru_10_doi_voi_lao_dong_thu_viec_hoac_thoi_vu\"><\/span><b>Kh\u1ea5u tr\u1eeb 10% \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng th\u1eed vi\u1ec7c ho\u1eb7c th\u1eddi v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd H\u0110L\u0110 ho\u1eb7c k\u00fd H\u0110L\u0110 d\u01b0\u1edbi 03 th\u00e1ng, n\u1ebfu t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb 2.000.000 \u0111\u1ed3ng\/th\u00e1ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb 10%.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Chia s\u1ebb:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu c\u00e1 nh\u00e2n \u0111\u00f3 ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 \u01b0\u1edbc t\u00ednh t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf, h\u1ecd c\u00f3 th\u1ec3 l\u00e0m Cam k\u1ebft m\u1eabu 08\/CK-TNCN (theo Th\u00f4ng t\u01b0 80) \u0111\u1ec3 \u0111\u01a1n v\u1ecb t\u1ea1m th\u1eddi kh\u00f4ng kh\u1ea5u tr\u1eeb 10%. Khi \u0111\u00f3, trong k\u1ef3 k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026, b\u1ea1n v\u1eabn \u0111i\u1ec1n thu nh\u1eadp c\u1ee7a h\u1ecd v\u00e0o ch\u1ec9 ti\u00eau (27) nh\u01b0ng kh\u00f4ng \u0111i\u1ec1n thu\u1ebf v\u00e0o (32).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_lao_dong_nghi_viec_giua_quy\"><\/span><b>Ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c gi\u1eefa qu\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u1ed9t nh\u00e2n vi\u00ean ngh\u1ec9 vi\u1ec7c v\u00e0o th\u00e1ng 2 n\u0103m 2026, b\u1ea1n v\u1eabn ph\u1ea3i \u0111\u01b0a th\u00f4ng tin thu nh\u1eadp th\u00e1ng 1 v\u00e0 th\u00e1ng 2 c\u1ee7a h\u1ecd v\u00e0o k\u1ef3 k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026. Thu\u1ebf TNCN t\u00ednh theo th\u00e1ng nh\u01b0ng k\u00ea khai theo qu\u00fd, n\u00ean m\u1ecdi ph\u00e1t sinh trong 3 th\u00e1ng \u0111\u1ea7u n\u0103m \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_ky_thuat_thuc_hien_tren_phan_mem_HTKK\"><\/span><b>Quy tr\u00ecnh k\u1ef9 thu\u1eadt th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u th\u1eddi gian, k\u1ebf to\u00e1n n\u00ean th\u1ef1c hi\u1ec7n quy tr\u00ecnh k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: K\u1ebft xu\u1ea5t d\u1eef li\u1ec7u t\u1eeb ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n\/Excel. \u0110\u1ea3m b\u1ea3o file c\u00f3 \u0111\u1ecbnh d\u1ea1ng t\u01b0\u01a1ng th\u00edch \u0111\u1ec3 \u0111\u1ea9y v\u00e0o HTKK.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: Nh\u1eadp li\u1ec7u v\u00e0o t\u1edd khai 05\/KK-TNCN. Ki\u1ec3m tra t\u00ednh logic: Ch\u1ec9 ti\u00eau (21) l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng (22); (23) l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng (24) + (25); (26) l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng t\u1ed5ng ch\u1ec9 ti\u00eau (27) v\u00e0 (28). N\u1ebfu ph\u1ea7n m\u1ec1m b\u00e1o \u0111\u1ecf ch\u1ec9 ti\u00eau n\u00e0o, h\u00e3y r\u00e0 so\u00e1t l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: Ki\u1ec3m tra ch\u1ec9 ti\u00eau $31$. \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n b\u1ea1n s\u1ebd ph\u1ea3i n\u1ed9p ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n v\u00e0o kho b\u1ea1c. H\u00e3y ch\u1eafc ch\u1eafn s\u1ed1 n\u00e0y kh\u1edbp v\u1edbi s\u1ed1 d\u01b0 tr\u00ean t\u00e0i kho\u1ea3n 3335 (Thu\u1ebf TNCN) trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n qu\u00fd 1\/2026 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4: Ghi v\u00e0 K\u1ebft xu\u1ea5t XML. Lu\u00f4n l\u01b0u l\u1ea1i m\u1ed9t b\u1ea3n PDF \u0111\u1ec3 \u0111\u1ed1i so\u00e1t sau n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5: N\u1ed9p t\u1edd khai \u0111i\u1ec7n t\u1eed. \u0110\u0103ng nh\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed b\u1eb1ng ch\u1eef k\u00fd s\u1ed1, t\u1ea3i file XML l\u00ean. Sau khi n\u1ed9p t\u1edd khai, \u0111\u1eebng qu\u00ean n\u1ed9p lu\u00f4n ti\u1ec1n thu\u1ebf (n\u1ebfu c\u00f3 ph\u00e1t sinh thu\u1ebf ph\u1ea3i n\u1ed9p) \u0111\u1ec3 tr\u00e1nh b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_sai_lam_can_tranh_khi_ke_khai_to_khai_thue_TNCN_quy_12026\"><\/span><b>C\u00e1c sai l\u1ea7m c\u1ea7n tr\u00e1nh khi k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8172\" aria-describedby=\"caption-attachment-8172\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8172\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-lam-can-tranh-khi-ke-khai-to-khai-thue-TNCN-quy-1_2026.jpg\" alt=\"C\u00e1c sai l\u1ea7m c\u1ea7n tr\u00e1nh khi k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-lam-can-tranh-khi-ke-khai-to-khai-thue-TNCN-quy-1_2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-lam-can-tranh-khi-ke-khai-to-khai-thue-TNCN-quy-1_2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-lam-can-tranh-khi-ke-khai-to-khai-thue-TNCN-quy-1_2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-lam-can-tranh-khi-ke-khai-to-khai-thue-TNCN-quy-1_2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-sai-lam-can-tranh-khi-ke-khai-to-khai-thue-TNCN-quy-1_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8172\" class=\"wp-caption-text\">C\u00e1c sai l\u1ea7m c\u1ea7n tr\u00e1nh khi k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c l\u1ed7i m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng m\u1eafc ph\u1ea3i khi k\u00ea khai t\u1edd khai thu\u1ebf TNCN:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1ea7m l\u1eabn gi\u1eefa Thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 Thu nh\u1eadp t\u00ednh thu\u1ebf. T\u1edd khai 05\/KK-TNCN qu\u00fd y\u00eau c\u1ea7u \u0111i\u1ec1n TNCT (ch\u01b0a tr\u1eeb gia c\u1ea3nh, b\u1ea3o hi\u1ec3m), kh\u00f4ng ph\u1ea3i thu nh\u1eadp t\u00ednh thu\u1ebf. N\u1ebfu \u0111i\u1ec1n sai, b\u1ea1n \u0111ang l\u00e0m gi\u1ea3m quy m\u00f4 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc m\u1eaft c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng k\u00ea khai ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf. Nhi\u1ec1u k\u1ebf to\u00e1n ngh\u0129 r\u1eb1ng ai kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng c\u1ea7n \u0111\u01b0a v\u00e0o ch\u1ec9 ti\u00eau (21). \u0110i\u1ec1u n\u00e0y sai ho\u00e0n to\u00e0n, d\u1eabn \u0111\u1ebfn s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa quy\u1ebft to\u00e1n n\u0103m v\u00e0 t\u1ed5ng 4 qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u00ean kh\u00f4ng c\u1eadp nh\u1eadt m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi. M\u1eb7c d\u00f9 m\u1ee9c 11 tri\u1ec7u v\u00e0 4.4 tri\u1ec7u \u0111\u00e3 duy tr\u00ec l\u00e2u, nh\u01b0ng sang n\u0103m 2026, h\u00e3y lu\u00f4n theo d\u00f5i c\u00e1c ngh\u1ecb quy\u1ebft c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang m\u1ee9c gi\u1ea3m tr\u1eeb khi k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t v\u1ec1 MST c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. N\u1ebfu h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn tr\u00ean h\u1ec7 th\u1ed1ng, vi\u1ec7c b\u1ea1n t\u1ef1 \u00fd gi\u1ea3m tr\u1eeb cho h\u1ecd khi t\u00ednh to\u00e1n s\u1ed1 li\u1ec7u \u0111\u1ec3 k\u00ea khai s\u1ebd d\u1eabn \u0111\u1ebfn vi\u1ec7c truy thu thu\u1ebf sau n\u00e0y.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau cu\u1ed1i c\u00f9ng c\u1ee7a vi\u1ec7c k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026 kh\u00f4ng ch\u1ec9 l\u00e0 n\u1ed9p m\u1ed9t t\u1edd gi\u1ea5y cho c\u01a1 quan thu\u1ebf, m\u00e0 l\u00e0 x\u00e1c l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u s\u1ea1ch, chu\u1ea9n x\u00e1c cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026 v\u00e0o cu\u1ed1i n\u0103m. H\u00e3y lu\u00f4n gi\u1eef tinh th\u1ea7n c\u1ea9n tr\u1ecdng v\u00e0 c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c th\u00f4ng tin ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/a><\/span><\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_ke_khai_to_khai_thue_TNCN_quy_12026\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cong_ty_toi_tra_luong_thang_3_vao_ngay_05042026_vay_so_lieu_thang_3_co_dua_vao_ky_ke_khai_to_khai_thue_TNCN_quy_12026_khong\"><\/span>C\u00f4ng ty t\u00f4i tr\u1ea3 l\u01b0\u01a1ng th\u00e1ng 3 v\u00e0o ng\u00e0y 05\/04\/2026, v\u1eady s\u1ed1 li\u1ec7u th\u00e1ng 3 c\u00f3 \u0111\u01b0a v\u00e0o k\u1ef3 k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThu\u1ebf TNCN t\u00ednh theo th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 thu nh\u1eadp. N\u1ebfu c\u00f4ng ty tr\u1ea3 l\u01b0\u01a1ng th\u00e1ng 3 v\u00e0o th\u00e1ng 4, th\u00ec s\u1ed1 li\u1ec7u \u0111\u00f3 s\u1ebd thu\u1ed9c v\u1ec1 Qu\u00fd 2\/2026. Do \u0111\u00f3, trong k\u1ef3 k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026, b\u1ea1n ch\u1ec9 k\u00ea khai nh\u1eefng kho\u1ea3n th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 trong th\u00e1ng 1, 2 v\u00e0 c\u00e1c kho\u1ea3n l\u01b0\u01a1ng c\u0169 (n\u1ebfu c\u00f3) tr\u1ea3 trong th\u1eddi gian n\u00e0y.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_the_nop_lai_to_khai_neu_phat_hien_sai_sot_khong\"><\/span>C\u00f3 th\u1ec3 n\u1ed9p l\u1ea1i t\u1edd khai n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHo\u00e0n to\u00e0n \u0111\u01b0\u1ee3c. B\u1ea1n c\u00f3 th\u1ec3 n\u1ed9p t\u1edd khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra t\u1ea1i tr\u1ee5 s\u1edf. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng s\u1eeda sai s\u1ebd gi\u00fap gi\u1ea3m nh\u1eb9 c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nguoi_nuoc_ngoai_moi_sang_Viet_Nam_thang_022026_thi_tinh_la_cu_tru_hay_khong_cu_tru\"><\/span>Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i m\u1edbi sang Vi\u1ec7t Nam th\u00e1ng 02\/2026 th\u00ec t\u00ednh l\u00e0 c\u01b0 tr\u00fa hay kh\u00f4ng c\u01b0 tr\u00fa?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTrong k\u1ef3 k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026, n\u1ebfu h\u1ecd ch\u01b0a \u1edf \u0111\u1ee7 183 ng\u00e0y (t\u00ednh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c 12 th\u00e1ng li\u00ean t\u1ee5c), th\u01b0\u1eddng t\u1ea1m t\u00ednh l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa v\u00e0 kh\u1ea5u tr\u1eeb 20%. Sau n\u00e0y khi quy\u1ebft to\u00e1n n\u0103m, n\u1ebfu h\u1ecd \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u01b0 tr\u00fa, s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i theo bi\u1ec3u l\u0169y ti\u1ebfn v\u00e0 ho\u00e0n thu\u1ebf n\u1ebfu n\u1ed9p th\u1eeba.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng ty t\u00f4i tr\u1ea3 l\u01b0\u01a1ng th\u00e1ng 3 v\u00e0o ng\u00e0y 05\/04\/2026, v\u1eady s\u1ed1 li\u1ec7u th\u00e1ng 3 c\u00f3 \u0111\u01b0a v\u00e0o k\u1ef3 k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Thu\u1ebf TNCN t\u00ednh theo th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 thu nh\u1eadp. 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Sau n\u00e0y khi quy\u1ebft to\u00e1n n\u0103m, n\u1ebfu h\u1ecd \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u01b0 tr\u00fa, s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i theo bi\u1ec3u l\u0169y ti\u1ebfn v\u00e0 ho\u00e0n thu\u1ebf n\u1ebfu n\u1ed9p th\u1eeba.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf \u0111\u1ea7u n\u0103m, vi\u1ec7c k\u00ea khai t\u1edd khai thu\u1ebf TNCN qu\u00fd 1\/2026 \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t, \u0111\u1eb7t n\u1ec1n m\u00f3ng cho s\u1ef1 minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p trong su\u1ed1t n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang, \u0111\u1ee7 v\u00e0 k\u1ecbp th\u1eddi kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8171,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8170","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\/8170","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=8170"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8170\/revisions"}],"predecessor-version":[{"id":8174,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8170\/revisions\/8174"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8171"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}