{"id":9720,"date":"2026-09-04T16:14:21","date_gmt":"2026-09-04T09:14:21","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9720"},"modified":"2026-09-04T16:14:21","modified_gmt":"2026-09-04T09:14:21","slug":"cong-van-12004-ttphcm-qldn3","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-van-12004-ttphcm-qldn3\/","title":{"rendered":"\uacf5\uc2dd \ubb38\uc11c 12004\/TTPHCM-QLDN3: \ud1f4\uc9c1\uae08\uc5d0 \ub300\ud55c \uc138\uae08 \uacf5\uc81c (10%)\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">\ud638\uce58\ubbfc\uc2dc \uc138\ubb34\uad6d \uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc740 \uae09\uc5ec \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \ud754\ud788 \uc811\ud558\ub294 \ubb38\uc81c, \uc989 \ud1f4\uc9c1\ud55c \uc9c1\uc6d0\uc5d0\uac8c \uae09\uc5ec \ubc0f \uc218\ub2f9\uc744 \uc9c0\uae09\ud560 \ub54c \uac1c\uc778\uc18c\ub4dd\uc138(PIT 10%)\ub97c \uacf5\uc81c\ud574\uc57c \ud558\ub294\uc9c0 \uc5ec\ubd80\uc640 \uacf5\uc81c \uae08\uc561\uc5d0 \ub300\ud55c \ud574\ub2f5\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4. \uc798\ubabb\ub41c \uc801\uc6a9\uc740 \uc18c\uae09 \uacfc\uc138 \ubc0f \uacfc\ub2e4 \uacf5\uc81c\ub85c \uc774\uc5b4\uc838 \uc9c1\uc6d0\ub4e4\uc5d0\uac8c \ubd88\uc774\uc775\uc744 \uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uacfc \uad00\ub828\ub41c \ubaa8\ub4e0 \ubc95\uc801 \uadfc\uac70\ub97c \uccb4\uacc4\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uc5ec \ud68c\uacc4 \ubc0f \uc778\uc0ac \ubd80\uc11c\uc5d0\uc11c \ucd5c\ucd08 \uc9c0\uae09\ubd80\ud130 \uc815\ud655\ud558\uac8c \ucc98\ub9ac\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-12004-ttphcm-qldn3\/#Vi_sao_Cong_van_12004TTPHCM-QLDN3_dang_chu_y_voi_ke_toan_tien_luong\" >Circular 12004\/TTPHCM-QLDN3\uc774 \uae09\uc5ec \ud68c\uacc4\uc5d0 \uc788\uc5b4 \uc911\uc694\ud55c \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/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\/cong-van-12004-ttphcm-qldn3\/#Can_cu_phap_ly_lam_nen_cho_Cong_van_12004TTPHCM-QLDN3\" >\uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc758 \ubc95\uc801 \uadfc\uac70<\/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\/cong-van-12004-ttphcm-qldn3\/#Thu_nhap_chiu_thue_theo_Luat_Thue_thu_nhap_ca_nhan_2025\" >2025\ub144 \uac1c\uc778\uc18c\ub4dd\uc138\ubc95\uc5d0 \ub530\ub978 \uacfc\uc138\uc18c\ub4dd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-12004-ttphcm-qldn3\/#Khoan_thu_nhap_duoc_mien_thue_lien_quan_den_ngay_phep_chua_nghi\" >\uc0ac\uc6a9\ud558\uc9c0 \uc54a\uc740 \ud734\uac00\uc77c\uacfc \uad00\ub828\ub41c \ube44\uacfc\uc138 \uc18c\ub4dd.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-12004-ttphcm-qldn3\/#Nghia_vu_khau_tru_10_khi_chi_tra_cho_nguoi_khong_con_hop_dong_lao_dong\" >\uace0\uc6a9 \uacc4\uc57d\uc774 \ub354 \uc774\uc0c1 \uc5c6\ub294 \uc9c1\uc6d0\uc5d0\uac8c \uae09\uc5ec\ub97c \uc9c0\uae09\ud560 \ub54c 10% \uc138\uc561\uc744 \uacf5\uc81c\ud574\uc57c \ud558\ub294 \uc758\ubb34.<\/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\/cong-van-12004-ttphcm-qldn3\/#Hieu_luc_ap_dung_theo_Dieu_69_Nghi_dinh_2532026ND-CP\" >\uc2dc\ud589\uc77c\uc740 \ubc95\ub839 253\/2026\/ND-CP \uc81c69\uc870\uc5d0 \ub530\ub985\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-12004-ttphcm-qldn3\/#Noi_dung_tra_loi_chinh_thuc_tai_Cong_van_12004TTPHCM-QLDN3\" >\uacf5\uc2dd \ub2f5\ubcc0\uc740 \uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc5d0 \ud3ec\ud568\ub418\uc5b4 \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\/cong-van-12004-ttphcm-qldn3\/#Vi_du_minh_hoa_cach_ap_dung_Cong_van_12004TTPHCM-QLDN3\" >\uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc744 \uc801\uc6a9\ud558\ub294 \ubc29\ubc95\uc744 \uc124\uba85\ud558\ub294 \uc608\uc2dc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-12004-ttphcm-qldn3\/#Nhung_sai_sot_doanh_nghiep_thuong_gap\" >\ud754\ud788 \uc800\uc9c0\ub974\ub294 \ube44\uc988\ub2c8\uc2a4 \uc2e4\uc218<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-12004-ttphcm-qldn3\/#Vi_sao_doanh_nghiep_nen_ra_soat_lai_quy_trinh_chi_tra_cho_lao_dong_nghi_viec_ngay_tu_bay_gio\" >\uae30\uc5c5\ub4e4\uc774 \uc9c0\uae08 \ub2f9\uc7a5 \ud1f4\uc9c1\uae08 \uc9c0\uae09 \uc808\ucc28\ub97c \uc7ac\uac80\ud1a0\ud574\uc57c \ud558\ub294 \uc774\uc720.<\/a><\/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\/cong-van-12004-ttphcm-qldn3\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-12004-ttphcm-qldn3\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-12004-ttphcm-qldn3\/#Cau_hoi_thuong_gap_ve_Cong_van_12004TTPHCM-QLDN3\" >\uacf5\uc2dd \ubb38\uc11c 12004\/TTPHCM-QLDN3\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-12004-ttphcm-qldn3\/#Nguoi_lao_dong_da_nghi_viec_thi_cong_ty_co_phai_khau_tru_thue_TNCN_khi_tra_luong_con_no_khong\" >\uc9c1\uc6d0\uc774 \ud1f4\uc0ac\ud55c \uacbd\uc6b0\uc5d0\ub3c4 \ud68c\uc0ac\ub294 \ubbf8\uc9c0\uae09 \uc784\uae08\uc744 \uc9c0\uae09\ud560 \ub54c \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud574\uc57c \ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-12004-ttphcm-qldn3\/#Tro_cap_thoi_viec_co_bi_tinh_vao_thu_nhap_chiu_thue_de_khau_tru_10_khong\" >\ud1f4\uc9c1\uae08\uc740 \uc591\uc2dd 10%\uc5d0 \ub530\ub77c \uc138\uae08\uc744 \uacf5\uc81c\ud560 \ubaa9\uc801\uc73c\ub85c \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ud3ec\ud568\ub418\ub294\uac00?<\/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\/cong-van-12004-ttphcm-qldn3\/#Tien_nhung_ngay_phep_chua_nghi_khi_thoi_viec_co_duoc_mien_thue_toan_bo_khong\" >\ud1f4\uc9c1 \uc2dc \uc9c0\uae09\ub418\ub294 \ubbf8\uc0ac\uc6a9 \uc720\uae09 \ud734\uac00\ub294 \uc804\uc561 \ube44\uacfc\uc138 \ub300\uc0c1\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-12004-ttphcm-qldn3\/#Muc_chi_tra_duoi_5_trieu_donglan_cho_lao_dong_nghi_viec_co_phai_khau_tru_thue_khong\" >\ud1f4\uc9c1\uae08\uc774 500\ub9cc VND \ubbf8\ub9cc\uc778 \uacbd\uc6b0 \uc138\uae08 \uacf5\uc81c \ub300\uc0c1\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-12004-ttphcm-qldn3\/#Cong_van_12004TTPHCM-QLDN3_ap_dung_tu_thoi_diem_nao\" >\uacf5\uc2dd \ubb38\uc11c 12004\/TTPHCM-QLDN3\uc740 \uc5b8\uc81c\ubd80\ud130 \ud6a8\ub825\uc744 \ubc1c\uc0dd\ud569\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_Cong_van_12004TTPHCM-QLDN3_dang_chu_y_voi_ke_toan_tien_luong\"><\/span><b>Circular 12004\/TTPHCM-QLDN3\uc774 \uae09\uc5ec \ud68c\uacc4\uc5d0 \uc788\uc5b4 \uc911\uc694\ud55c \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-253-2026-ND-CP-huong-dan-Luat-Thue-thu-nhap-ca-nhan-699193.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 253\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 2026\ub144 \uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0 \uae30\uac04\uc5d0 \uacf5\uc2dd\uc801\uc73c\ub85c \uc2dc\ud589\ub418\ub294 \uc774 \uaddc\uc815\uc740 \uc6d0\ub798 \ubb38\uc11c\uc5d0 \uc644\uc804\ud788 \uba85\uc2dc\ub418\uc9c0 \uc54a\uc558\ub358 \uc5ec\ub7ec \uac00\uc9c0 \uae09\uc5ec \uc9c0\uae09 \uc0c1\ud669\uc744 \uc57c\uae30\ud588\uc2b5\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \uae30\uc5c5\uc774 \uc9c1\uc6d0\uc5d0\uac8c \uae09\uc5ec, \ubbf8\uc0ac\uc6a9 \uc5f0\ucc28\ud734\uac00 \uc218\ub2f9, \ud1f4\uc9c1\uae08 \ub4f1\uc744 \uc9c0\uae09\ud558\ub294 \uacbd\uc6b0\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4. <\/span><b>\uace0\uc6a9 \uacc4\uc57d\uc774 \ud574\uc9c0\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uadf8\uc911 \ud558\ub098\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 12004\/TTPHCM-QLDN3\uc740 \ubc14\ub85c \uc774 \uc9c8\ubb38\uc5d0 \ub2f5\ud558\uae30 \uc704\ud574 \ubc1c\ud589\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc0c8\ub85c\uc6b4 \ubc95\ub960 \ubb38\uc11c\uac00 \uc544\ub2c8\ub77c \uc801\uc6a9\uc5d0 \ub300\ud55c \uc9c0\uce68 \ud68c\ub78c\uc785\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \ud68c\uacc4\uc0ac\ub4e4\uc5d0\uac8c\ub294 \uacfc\uc138 \uc18c\ub4dd, \ube44\uacfc\uc138 \uc18c\ub4dd, \uc138\uae08 \uc6d0\ucc9c\uc9d5\uc218 \uc758\ubb34\ub77c\ub294 \uc138 \uac00\uc9c0 \uaddc\uc815\uc744 \ub3d9\uc2dc\uc5d0 \uc801\uc6a9\ud558\ub294 \ubc29\ubc95\uc744 \uba85\ud655\ud558\uac8c \uc81c\uc2dc\ud558\uace0 \uc788\uae30 \ub54c\ubb38\uc5d0 \ub9e4\uc6b0 \uc2e4\uc9c8\uc801\uc778 \uac00\uce58\ub97c \uc9c0\ub2d9\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 12004\/TTPHCM-QLDN3\uc744 \ubb34\uc2dc\ud558\uba74 \uae30\uc5c5\uc774 \uc9c1\uc6d0\uc774 \ud1f4\uc0ac\ud55c \ud6c4 \uc9c0\uae09\ud558\ub294 \uae08\uc561\uc744 \uacf5\uc81c\ud558\ub294 \uac83\uc744 \uc78a\uc5b4\ubc84\ub9b4 \uc218 \uc788\uc73c\uba70, \uc774\ub85c \uc778\ud574 \uc6d0\ucc9c\uc9d5\uc218 \ubc0f \ub0a9\ubd80\ub41c \uc138\uae08\uc5d0 \ubd80\uc871\ubd84\uc774 \ubc1c\uc0dd\ud558\uace0 \ucd5c\uc885 \uc815\uc0b0 \ub610\ub294 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc138\uae08 \ud658\uae09\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_lam_nen_cho_Cong_van_12004TTPHCM-QLDN3\"><\/span><b>\uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc758 \ubc95\uc801 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9722\" aria-describedby=\"caption-attachment-9722\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9722\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd l\u00e0m n\u1ec1n cho C\u00f4ng v\u0103n 12004\/TTPHCM-QLDN3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9722\" class=\"wp-caption-text\">\uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc758 \ubc95\uc801 \uadfc\uac70<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc5d0 \uc81c\uc2dc\ub41c \ub2f5\ubcc0\uc740 \ub124 \uac00\uc9c0 \ub17c\ub9ac\uc801 \uadfc\uac70\uc5d0 \uae30\ubc18\ud558\uace0 \uc788\uc73c\uba70, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e8\uc21c\ud788 10%\ub77c\ub294 \uc22b\uc790\ub9cc \uae30\uc5b5\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \uc774 \ub124 \uac00\uc9c0 \uadfc\uac70\ub97c \ubaa8\ub450 \uc774\ud574\ud574\uc57c \uc62c\ubc14\ub974\uac8c \uc801\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_chiu_thue_theo_Luat_Thue_thu_nhap_ca_nhan_2025\"><\/span><b>2025\ub144 \uac1c\uc778\uc18c\ub4dd\uc138\ubc95\uc5d0 \ub530\ub978 \uacfc\uc138\uc18c\ub4dd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5d0 \ub530\ub974\uba74<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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\"> 2025\ub144 \uac1c\uc778\uc18c\ub4dd\uc138\ubc95 \uc81c3\uc870 \uc81c2\ud56d<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\uae09\uc5ec \ubc0f \uc784\uae08\uc73c\ub85c \uc778\ud55c \uacfc\uc138 \uc18c\ub4dd\uc5d0\ub294 \uae09\uc5ec, \uc784\uae08 \ubc0f \uc774\uc640 \uc720\uc0ac\ud55c \uc131\uaca9\uc758 \uc9c0\uae09\uae08, \uc218\uc218\ub8cc, \ubaa8\ub4e0 \ud615\ud0dc\uc758 \uae08\uc804\uc801 \ub610\ub294 \ube44\uae08\uc804\uc801 \ud61c\ud0dd, \uadf8\ub9ac\uace0 \uc218\ub2f9, \ubcf4\uc870\uae08 \ubc0f \uae30\ud0c0 \uc18c\ub4dd\uc774 \ud3ec\ud568\ub418\uba70, \ubcc4\ub3c4\ub85c \uba74\uc81c\ub418\ub294 \uc18c\ub4dd\uc740 \uc81c\uc678\ub429\ub2c8\ub2e4.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 253\/2026\/ND-CP \uc81c8\uc870\ub294 \uae09\uc5ec \ubc0f \uc784\uae08 \uc18c\ub4dd\uc744 \uc815\uc758\ud558\uba74\uc11c, \uae09\uc5ec, \uc784\uae08 \ubc0f \uc774\uc640 \uc720\uc0ac\ud55c \uc131\uaca9\uc758 \uae30\ud0c0 \uc9c0\uae09\uae08\uc744 \ud3ec\ud568\ud558\uba70, \uc774\ub294 \uadfc\ub85c\uc790\uac00 \uace0\uc6a9\uc8fc\ub85c\ubd80\ud130 \ud604\uae08 \ub610\ub294 \ud604\ubb3c\ub85c \uc5b4\ub5a4 \ud615\ud0dc\ub85c\ub4e0 \ubc1b\ub294 \ubaa8\ub4e0 \uc9c0\uae09\uae08\uacfc \uae30\ud0c0 \ubcf4\uc218 \ubc0f \ud61c\ud0dd\uc744 \ud3ec\ud568\ud55c\ub2e4\uace0 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_thu_nhap_duoc_mien_thue_lien_quan_den_ngay_phep_chua_nghi\"><\/span><b>\uc0ac\uc6a9\ud558\uc9c0 \uc54a\uc740 \ud734\uac00\uc77c\uacfc \uad00\ub828\ub41c \ube44\uacfc\uc138 \uc18c\ub4dd.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\ub78c 12004\/TTPHCM-QLDN3\uc744 \uc801\uc6a9\ud560 \ub54c \uac00\uc7a5 \ud63c\ub780\uc2a4\ub7ec\uc6b4 \ubd80\ubd84\uc785\ub2c8\ub2e4. 2025\ub144 \uac1c\uc778\uc18c\ub4dd\uc138\ubc95 \uc81c4\uc870 8\ud56d\uc740 \uc57c\uac04 \uadfc\ubb34 \uc784\uae08, \ucd08\uacfc \uadfc\ubb34 \uc218\ub2f9, \uadf8\ub9ac\uace0 \ubc95\ub960\uc5d0 \ub530\ub77c \ud734\uac00\ub85c \uc9c0\uc815\ub418\uc9c0 \uc54a\uc740 \ub0a0\uc5d0 \uc9c0\uae09\ub418\ub294 \uc784\uae08\uc5d0 \ub300\ud55c \uc138\uae08 \uba74\uc81c\ub97c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 253\/2026\/ND-CP \uc81c26\uc870\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \ub354\uc6b1 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\ud734\uac00\uc77c\uc774 \uc544\ub2cc \ub0a0\uc5d0 \uc9c0\uae09\ub418\ub294 \uc784\uae08 \ubc0f \uae09\uc5ec\uc5d0 \ub300\ud55c \uc138\uae08 \uba74\uc81c\ub294 \ud574\ub2f9 \uc9c0\uae09\uc561\uc774 \ub178\ub3d9\ubc95 \uc81c113\uc870 3\ud56d\uc5d0 \uaddc\uc815\ub41c \uc784\uae08 \uc870\uac74 \ubc0f \uc218\uc900\uc5d0 \ubd80\ud569\ud558\ub294 \uacbd\uc6b0\uc5d0\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc9c0\uae09\uc561\uc774 \uaddc\uc815\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0, \ucd08\uacfc \uae08\uc561\uc740 \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uc9c0\uae09\uc758 \uadfc\uac70\uc5d0 \uad00\ud574\uc11c\ub294 2019\ub144 \ub178\ub3d9\ubc95 \uc81c113\uc870 \uc81c8\ud56d\uc774 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\uc9c1\uc6d0\uc774 \uc0ac\uc9c1\ud558\uac70\ub098 \ud574\uace0\ub418\ub294 \uacbd\uc6b0, \uc5f0\ucc28 \ud734\uac00\ub97c \uc0ac\uc6a9\ud558\uc9c0 \uc54a\uc558\uac70\ub098 \uc5f0\ucc28 \ud734\uac00 \uc77c\uc218\ub97c \ubaa8\ub450 \uc0ac\uc6a9\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0, \uace0\uc6a9\uc8fc\ub294 \uc0ac\uc6a9\ud558\uc9c0 \uc54a\uc740 \ud734\uac00 \uc77c\uc218\uc5d0 \ub300\ud55c \uc784\uae08\uc744 \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_khau_tru_10_khi_chi_tra_cho_nguoi_khong_con_hop_dong_lao_dong\"><\/span><b>\uace0\uc6a9 \uacc4\uc57d\uc774 \ub354 \uc774\uc0c1 \uc5c6\ub294 \uc9c1\uc6d0\uc5d0\uac8c \uae09\uc5ec\ub97c \uc9c0\uae09\ud560 \ub54c 10% \uc138\uc561\uc744 \uacf5\uc81c\ud574\uc57c \ud558\ub294 \uc758\ubb34.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc774 \uc2e4\uc81c \uc0c1\ud669\uc744 \ub2e4\ub8e8\uae30 \uc704\ud574 \uc801\uc6a9\ud558\ub294 \ud575\uc2ec \ub0b4\uc6a9\uc785\ub2c8\ub2e4. \uc2dc\ud589\ub839 253\/2026\/ND-CP \uc81c50\uc870 2\ud56d\uc740 \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uc9c0 \uc54a\uc558\uac70\ub098 3\uac1c\uc6d4 \ubbf8\ub9cc\uc758 \uadfc\ub85c \uacc4\uc57d\uc744 \uccb4\uacb0\ud55c \uac70\uc8fc\uc790\uc5d0\uac8c \uae09\uc5ec, \uc784\uae08, \uc218\uc218\ub8cc \ubc0f \uae30\ud0c0 \uc9c0\uae09\uae08\uc744 \uc9c0\uae09\ud558\ub294 \uc870\uc9c1 \ubc0f \uac1c\uc778\uc5d0 \ub300\ud574 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/span><b>\uc5ec\uae30\uc5d0\ub294 \uace0\uc6a9 \uacc4\uc57d\uc774 \ud574\uc9c0\ub41c \uc9c1\uc6d0\uc5d0\uac8c \uc784\uae08 \ubc0f \uae30\ud0c0 \uc18c\ub4dd\uc774 \uc9c0\uae09\ub418\ub294 \uacbd\uc6b0\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\uac70\ub798\ub2f9 \uc9c0\uae09\uc561\uc774 500\ub9cc VND \uc774\uc0c1\uc778 \uacbd\uc6b0, \uc18c\ub4dd\uc5d0 \ub300\ud574 10%\uc758 \uc138\uc728\ub85c \uc138\uae08\uc774 \uc6d0\ucc9c\uc9d5\uc218\ub41c \ud6c4 \uac1c\uc778\uc5d0\uac8c \uc9c0\uae09\ub429\ub2c8\ub2e4. \uac70\ub798\ub2f9 \uc9c0\uae09\uc561\uc774 500\ub9cc VND \ubbf8\ub9cc\uc778 \uacbd\uc6b0\uc5d0\ub294 \uac1c\uc778\uc758 \uc694\uccad\uc774 \uc788\uc744 \ub54c\ub9cc \uc138\uae08\uc774 \uc6d0\ucc9c\uc9d5\uc218\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uc870\ud56d\uc740 \uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc5d0\uc11c \ub2e4\ub8ec \uc0ac\ub840, \uc989 \uc9c1\uc6d0\uc744 \uc9c1\uc811\uc801\uc73c\ub85c \uba85\uc2dc\ud569\ub2c8\ub2e4. <\/span><b>\uacc4\uc57d \ud574\uc9c0\ub428<\/b><span style=\"font-weight: 400;\"> \uc9c0\uae09\uc561\uc774 \uac70\ub798\ub2f9 500\ub9cc VND\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0, \ud574\ub2f9 \uae08\uc561\uc774 \ubbf8\uc9c0\uae09 \uae09\uc5ec, \ubcf4\ub108\uc2a4, \uc218\ub2f9 \ub610\ub294 \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ud574\ub2f9\ud558\ub294 \uae30\ud0c0 \ube44\uc6a9\uc778\uc9c0 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \uc18c\ub4dd\uc138\ubc95 \uc81c101\uc870 3\ud56d T\ud638\uc5d0 \ub530\ub77c \uacf5\uc81c \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_luc_ap_dung_theo_Dieu_69_Nghi_dinh_2532026ND-CP\"><\/span><b>\uc2dc\ud589\uc77c\uc740 \ubc95\ub839 253\/2026\/ND-CP \uc81c69\uc870\uc5d0 \ub530\ub985\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2dc\ud589 \uc2dc\uae30\uc640 \uad00\ub828\ud558\uc5ec, \uc2dc\ud589\ub839 253\/2026\/ND-CP \uc81c69\uc870 1\ud56d\uc740 \ud574\ub2f9 \uc2dc\ud589\ub839\uc774 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub41c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc, \uc0ac\uc5c5 \uc18c\ub4dd, \uae09\uc5ec \ubc0f \uac70\uc8fc\uc790 \uac1c\uc778\uc758 \uc784\uae08\uc5d0 \uad00\ud55c \uaddc\uc815\uc740 2026\ub144 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774\uac83\uc774 \ubc14\ub85c \uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc5d0\uc11c \uc2dc\ud589\uc77c\uc744 2026\ub144 7\uc6d4 1\uc77c\ub85c \uc815\ud55c \uadfc\uac70\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_tra_loi_chinh_thuc_tai_Cong_van_12004TTPHCM-QLDN3\"><\/span><b>\uacf5\uc2dd \ub2f5\ubcc0\uc740 \uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc5d0 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9723\" aria-describedby=\"caption-attachment-9723\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9723\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3.jpg\" alt=\"N\u1ed9i dung tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c t\u1ea1i C\u00f4ng v\u0103n 12004\/TTPHCM-QLDN3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9723\" class=\"wp-caption-text\">\uacf5\uc2dd \ub2f5\ubcc0\uc740 \uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc5d0 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc55e\uc11c \uc5b8\uae09\ud55c \ubc95\uc801 \uadfc\uac70\uc5d0 \ub530\ub77c \ud638\uce58\ubbfc\uc2dc \uc138\ubb34\uad6d\uc740 \uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc744 \ud1b5\ud574 \uae30\uc5c5\ub4e4\uc774 \uc989\uc2dc \uc801\uc6a9\ud560 \uc218 \uc788\ub294 \ub450 \uac00\uc9c0 \uba85\ud655\ud55c \uc6d0\uce59\uc744 \uc81c\uc2dc\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacf5\uc81c \uc758\ubb34\uc5d0 \uad00\ud55c \uccab \ubc88\uc9f8 \uc6d0\uce59\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \ud68c\uc0ac\uac00 \uadfc\ub85c\uacc4\uc57d \uc885\ub8cc \ud6c4 \uc9c1\uc6d0\uc5d0\uac8c 500\ub9cc VND \uc774\uc0c1\uc758 \uae09\uc5ec \ub610\ub294 \uc784\uae08\uc744 \uc9c0\uae09\ud558\ub294 \uacbd\uc6b0, \ud68c\uc0ac\ub294 \uc2dc\ud589\ub839 253\/2026\/ND-CP \uc81c50\uc870 2\ud56d\uc5d0 \ub530\ub77c \uae09\uc5ec \ubc0f \uc784\uae08\uc73c\ub85c \uc778\ud55c \ucd1d \uacfc\uc138\uc18c\ub4dd\uc5d0 \ub300\ud574 10%\uc758 \uc138\uc728\ub85c \uac1c\uc778\uc18c\ub4dd\uc138\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud560 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>10% \uacc4\uc0b0 \uc804 \uc81c\uc678 \uc0ac\ud56d\uc5d0 \uad00\ud55c \ub450 \ubc88\uc9f8 \uc6d0\uce59: <\/b><span style=\"font-weight: 400;\">\ud734\uac00\uc77c\uc774 \uc544\ub2cc \ub0a0\uc5d0 \ub300\ud55c \uae09\uc5ec\ub294 \ub178\ub3d9\ubc95 \uc81c113\uc870 3\ud56d\uc758 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \uacbd\uc6b0, \ubc95\ub960\uc5d0 \ub530\ub77c \uc9c0\uae09\ub418\ub294 \ud1f4\uc9c1\uae08 \ubc0f \uc2e4\uc5c5\uae09\uc5ec\uc640 \ud568\uaed8 \uac1c\uc778\uc18c\ub4dd\uc138\ubc95 \uc81c4\uc870 8\ud56d \ubc0f \uc2dc\ud589\ub839 253\/2026\/ND-CP \uc81c26\uc870\uc5d0 \ub530\ub77c \uac1c\uc778\uc18c\ub4dd\uc138\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4. \uc989, \uc774\ub7ec\ud55c \uae09\uc5ec\ub294 \uacf5\uc81c\uc561 \uacc4\uc0b0\uc744 \uc704\ud55c \uacfc\uc138\uc18c\ub4dd\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc989, \uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc758 \ud575\uc2ec \ucde8\uc9c0\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. 10% \uacf5\uc81c\ub294 \ub2e4\uc74c \ud56d\ubaa9\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4... <\/span><b>\ucd1d \uacfc\uc138 \uc18c\ub4dd<\/b><span style=\"font-weight: 400;\">\ubc95\uc5d0 \ub530\ub77c \uc5b4\ub5a4 \uc18c\ub4dd\uc774 \uacfc\uc138 \ub300\uc0c1\uc774\uace0 \uc5b4\ub5a4 \uc18c\ub4dd\uc774 \ube44\uacfc\uc138 \ub300\uc0c1\uc778\uc9c0 \uba85\ud655\ud788 \uad6c\ubd84\ud55c \ud6c4\uc5d0 \uc138\uae08\uc744 \uacf5\uc81c\ud558\ub294 \uac83\uc774\uc9c0, \ub0a9\ubd80\ud55c \uc804\uccb4 \uae08\uc561\uc5d0\uc11c \ubb34\ubd84\ubcc4\ud558\uac8c \uc138\uae08\uc744 \uacf5\uc81c\ud558\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc774 \uc808\ucc28\ub294 \uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc758 \ucde8\uc9c0\uc5d0 \ub530\ub77c \uc2dc\ud589\ub429\ub2c8\ub2e4.<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 12004\/TTPHCM-QLDN3\uc744 \uc77c\uc0c1 \uc5c5\ubb34\uc5d0 \uc801\uc6a9\ud560 \ub54c \uc624\ub958\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uae09\uc5ec \ud68c\uacc4 \ubd80\uc11c\ub294 \ub2e4\uc74c \uc808\ucc28\ub97c \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1\ub2e8\uacc4 \u2013 \uc9c0\uae09\uc561 \uc138\ubd84\ud654: \uc804 \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud574\uc57c \ud560 \ubaa8\ub4e0 \uae08\uc561\uc744 \uc790\uc138\ud788 \ub098\uc5f4\ud558\uc2ed\uc2dc\uc624. \uc5ec\uae30\uc5d0\ub294 \ubbf8\uc9c0\uae09 \uae09\uc5ec, \ubbf8\uc0ac\uc6a9 \ud734\uac00, \ud1f4\uc9c1\uae08, \uc2e4\uc5c5 \uc218\ub2f9, \ubcf4\ub108\uc2a4 \ub610\ub294 \uae30\ud0c0 \ud61c\ud0dd(\uc788\ub294 \uacbd\uc6b0)\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2\ub2e8\uacc4 \u2013 \uac01 \ud56d\ubaa9\ubcc4 \uc138\uae08 \uba74\uc81c \uc870\uac74 \ud655\uc778: \ubbf8\uc0ac\uc6a9 \ud734\uac00 \uc218\ub2f9\uc758 \uacbd\uc6b0, \uc9c0\uae09\uc561\uc774 \ub178\ub3d9\ubc95 \uc81c113\uc870 3\ud56d\uc744 \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624. \uaddc\uc815\ub41c \ud55c\ub3c4\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0, \ucd08\uacfc \uae08\uc561\uc740 \uc2dc\ud589\ub839 253\/2026\/ND-CP \uc81c26\uc870 3\ud56d\uc5d0 \ub530\ub77c \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ud1f4\uc9c1\uae08 \ub610\ub294 \uc2e4\uc5c5 \uc218\ub2f9\uc758 \uacbd\uc6b0, \uae08\uc561\uc774 \ud604\ud589 \ub178\ub3d9\ubc95 \uaddc\uc815\uc5d0 \ubd80\ud569\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\ub2e8\uacc4: \ub0a8\uc740 \uacfc\uc138 \uc18c\ub4dd\uc744 \uacb0\uc815\ud569\ub2c8\ub2e4. \uba74\uc138 \ubd80\ubd84\uc744 \uacf5\uc81c\ud55c \ud6c4 \ub0a8\uc740 \uae08\uc561\uc740 \uc2dc\ud589\ub839 253\/2026\/ND-CP \uc81c50\uc870 2\ud56d\uc5d0 \ub530\ub77c \uac70\ub798\ub2f9 500\ub9cc VND\uc758 \uae30\uc900 \uae08\uc561\uc744 \uacb0\uc815\ud558\ub294 \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">4\ub2e8\uacc4: \uc6d0\ucc9c\uc9d5\uc218 \ubc0f \uc11c\ub958 \uc791\uc131: \ucd1d \uacfc\uc138 \uc18c\ub4dd\uc774 \uc9c0\uae09 \uac74\ub2f9 500\ub9cc VND \uc774\uc0c1\uc778 \uacbd\uc6b0, \uc9c0\uae09 \uc804\uc5d0 \uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud558\uace0, \uc9c1\uc6d0\uc5d0\uac8c \uc6d0\ucc9c\uc9d5\uc218 \uc99d\uba85\uc11c\ub97c \ubc1c\uae09\ud55c \ud6c4, \uaddc\uc815\ub41c \uc591\uc2dd\uc5d0 \ub530\ub77c \uc6d0\ucc9c\uc9d5\uc218\ub41c \uc138\uae08\uc744 \uc2e0\uace0 \ubc0f \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \ucd1d \uc138\uc561\uc774 \uc9c0\uae09 \uac74\ub2f9 500\ub9cc VND \ubbf8\ub9cc\uc774\uace0 \uc9c1\uc6d0\uc774 \uc6d0\ucc9c\uc9d5\uc218 \uba74\uc81c\uc5d0 \ub3d9\uc758\ud55c \uacbd\uc6b0\uc5d0\ub3c4, \uc0ac\uc5c5\uc8fc\ub294 \ud574\ub2f9 \uc9c1\uc6d0\uc758 \uba85\ub2e8\uacfc \uc18c\ub4dd \ub0b4\uc5ed\uc744 \uc791\uc131\ud558\uc5ec \uc5f0\ub9d0\uc5d0 \uaddc\uc815\ub41c \uc591\uc2dd\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \ud574\uace0\uc728\uc774 \ub192\uac70\ub098 \ud68c\uacc4 \ubd80\uc11c \uaddc\ubaa8\uac00 \uc791\uc740 \uae30\uc5c5\uc758 \uacbd\uc6b0, \ucc98\uc74c\ubd80\ud130 \ud504\ub85c\uc138\uc2a4\ub97c \ud45c\uc900\ud654\ud558\ub294 \uac83\uc774 \ubc18\ubcf5\uc801\uc778 \uc624\ub958\ub97c \ubc29\uc9c0\ud558\ub294 \uac00\uc7a5 \ud6a8\uacfc\uc801\uc778 \ubc29\ubc95\uc785\ub2c8\ub2e4. \ub9ce\uc740 \uc870\uc9c1\ub4e4\uc774 \uc774\ub7ec\ud55c \ubc29\uc2dd\uc744 \uc120\ud0dd\ud574 \uc654\uc2b5\ub2c8\ub2e4.<\/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;\"> MAN(Master Accountant Network)\uacfc \uac19\uc740 \uc804\ubb38 \ubd80\uc11c\uc758 \uc804\ubb38\uc131\uc744 \ubc14\ud0d5\uc73c\ub85c, \ub0b4\ubd80 \uc778\ub825 \uc21c\ud658 \uc2dc\uc5d0\ub3c4 \ud68c\ub78c 12004\/TTPHCM-QLDN3\uc758 \ucde8\uc9c0\uc5d0 \ub530\ub77c \uacf5\uc81c, \uc2e0\uace0 \ubc0f \ubb38\uc11c \ubcf4\uad00\uc774 \uc911\ub2e8 \uc5c6\uc774 \ub3d9\uc2dc\uc5d0 \uc218\ud589\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_ap_dung_Cong_van_12004TTPHCM-QLDN3\"><\/span><b>\uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc744 \uc801\uc6a9\ud558\ub294 \ubc29\ubc95\uc744 \uc124\uba85\ud558\ub294 \uc608\uc2dc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\uc528\ub294 2026\ub144 8\uc6d4\uc5d0 B\uc0ac\uc5d0\uc11c \uc0ac\uc784\ud588\uc2b5\ub2c8\ub2e4. 2026\ub144 9\uc6d4, \ud68c\uc0ac\ub294 H\uc528\uc5d0\uac8c \uc794\uc5ec \uae08\uc561\uc744 \uc9c0\uae09\ud588\ub294\ub370, \uadf8 \uae08\uc561\uc5d0\ub294 \ub2e4\uc74c\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">8\uc6d4 \ubbf8\uc9c0\uae09 \uae09\uc5ec(1200\ub9cc VND);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uadfc\ub85c\ubc95 \uc81c113\uc870 3\ud56d\uc5d0 \ub530\ub978 \ubbf8\uc0ac\uc6a9 \ud734\uac00 6\uc77c\uc5d0 \ub300\ud55c \ubcf4\uc0c1\uae08(400\ub9cc VND);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub610\ud55c, \ub178\ub3d9\ubc95 \uaddc\uc815\uc5d0 \ub530\ub978 \ud1f4\uc9c1\uae08(1\ucc9c\ub9cc VND)\uc774 \uc9c0\uae09\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc11c\ud55c\uc5d0 \ub530\ub974\uba74, \ubbf8\uc0ac\uc6a9 \uc5f0\ucc28 \uc218\ub2f9(400\ub9cc VND)\uacfc \ud1f4\uc9c1\uae08(1,000\ub9cc VND)\uc740 \uac1c\uc778 \uc18c\ub4dd\uc138\uac00 \uba74\uc81c\ub418\uba70 \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ubbf8\uc9c0\uae09\ub41c 8\uc6d4 \uae09\uc5ec(1,200\ub9cc VND)\ub294 \uc9c0\uae09\uc561\uc774 \uac74\ub2f9 500\ub9cc VND \uc774\uc0c1\uc774\ubbc0\ub85c \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ud574\ub2f9\ud558\uba70, \ud68c\uc0ac\ub294 H\uc528\uc5d0\uac8c \uc9c0\uae09\ud558\uae30 \uc804\uc5d0 120\ub9cc VND\ub97c \uacf5\uc81c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704 \uc608\uc2dc\ub294 \uc774\ub97c \uc801\uc6a9\ud560 \ub54c \ud575\uc2ec \uc0ac\ud56d\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4. 10%\ub97c \uacf5\uc81c\ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624. <\/span><b>\uc804\uccb4 \uae08\uc561<\/b><span style=\"font-weight: 400;\"> \uc77c\ud68c\uc131 \uacb0\uc81c\uc774\uba70, \uc774\ub294 \ub2e4\uc74c\uc5d0\uc11c\ub9cc \uacf5\uc81c\ub429\ub2c8\ub2e4. <\/span><b>\uacfc\uc138 \uc18c\ub4dd<\/b><span style=\"font-weight: 400;\"> \ubc95\ub960\uc5d0 \ub530\ub77c \uc694\uad6c\ub418\ub294 \uc138\uae08 \uba74\uc81c \ud56d\ubaa9\uc744 \uc81c\uc678\ud55c \ud6c4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_doanh_nghiep_thuong_gap\"><\/span><b>\ud754\ud788 \uc800\uc9c0\ub974\ub294 \ube44\uc988\ub2c8\uc2a4 \uc2e4\uc218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uae30\uc5c5\ub4e4\uc774 \ud754\ud788 \uc800\uc9c0\ub974\ub294 \ud68c\uacc4 \uc624\ub958 \uba87 \uac00\uc9c0\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac00\uc7a5 \ud754\ud55c \uc624\ud574\ub294 \uc9c1\uc6d0\uc774 \ud1f4\uc0ac\ud588\uae30 \ub54c\ubb38\uc5d0 \uc6d0\ucc9c\uc9d5\uc218\uc138\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4\uace0 \uc0dd\uac01\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc2dc\ud589\ub839 253\/2026\/ND-CP \uc81c50\uc870 2\ud56d\uc740 \uace0\uc6a9 \uacc4\uc57d\uc774 \uc885\ub8cc\ub41c \uc9c1\uc6d0\uc5d0\uac8c \uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uc6d0\ucc9c\uc9d5\uc218 \uc758\ubb34\uac00 \uc801\uc6a9\ub41c\ub2e4\uace0 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uba74\uc81c \ubd80\ubd84\uc744 \ud3ec\ud568\ud55c \uc804\uccb4 \uc9c0\uae09\uc561\uc5d0 \ub300\ud55c \uacf5\uc81c 10%: \ud1f4\uc9c1\uae08\uacfc \ubbf8\uc0ac\uc6a9 \ud734\uac00 \uc218\ub2f9\uc744 \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ud3ec\ud568\ud558\uc5ec \uacf5\uc81c\uc561\uc744 \uacc4\uc0b0\ud558\ub294 \uac83\uc740 \uc9c1\uc6d0\uc5d0\uac8c \uacfc\ub3c4\ud55c \uacf5\uc81c\ub97c \ucd08\ub798\ud558\uba70, \uc774\ub294 \uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3\uc758 \ucde8\uc9c0\uc5d0 \uc704\ubc30\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud734\uac00 \uc218\ub2f9 \uc9c0\uae09\ub960\uc744 \ub178\ub3d9\ubc95 \uc81c113\uc870 3\ud56d\uacfc \ube44\uad50\ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624. \ud68c\uc0ac\uac00 \ubbf8\uc0ac\uc6a9 \ud734\uac00\uc77c\uc5d0 \ub300\ud574 \ubc95\uc815 \uc9c0\uae09\ub960\ubcf4\ub2e4 \ub354 \ub9ce\uc740 \uae08\uc561\uc744 \uc9c0\uae09\ud558\ub294 \uacbd\uc6b0, \ucd08\uacfc \uae08\uc561\uc740 \uc2dc\ud589\ub839 253\/2026\/ND-CP \uc81c26\uc870\uc5d0 \ub530\ub77c \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ud3ec\ud568\ub418\uc5b4\uc57c \ud558\uba70, \uc804\uc561 \uba74\uc81c\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc18c\ub4dd\uacf5\uc81c \uae30\uc900\uc561 \ubbf8\ub9cc \uc9c1\uc6d0 \uba85\ub2e8\uc744 \uc791\uc131\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0: \uac70\ub798\ub2f9 \uc9c0\uae09\uc561\uc774 500\ub9cc VND \ubbf8\ub9cc\uc774\uace0 \uc9c1\uc6d0\uc758 \uc57d\uc815\uc5d0 \ub530\ub77c \uacf5\uc81c\uac00 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\ub354\ub77c\ub3c4, \uc0ac\uc5c5\uc8fc\ub294 \uacfc\uc138\uc5f0\ub3c4 \ub9d0\uc5d0 \ud574\ub2f9 \uc9c1\uc6d0 \uba85\ub2e8\uc744 \uc791\uc131\ud558\uc5ec \uc138\ubb34\ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud560 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_nen_ra_soat_lai_quy_trinh_chi_tra_cho_lao_dong_nghi_viec_ngay_tu_bay_gio\"><\/span><b>\uae30\uc5c5\ub4e4\uc774 \uc9c0\uae08 \ub2f9\uc7a5 \ud1f4\uc9c1\uae08 \uc9c0\uae09 \uc808\ucc28\ub97c \uc7ac\uac80\ud1a0\ud574\uc57c \ud558\ub294 \uc774\uc720.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 12004\/TTPHCM-QLDN3\uc740 \ud2b9\uc815 \uc0c1\ud669\ub9cc\uc744 \ub2e4\ub8e8\uace0 \uc788\uc9c0\ub9cc, \uc77c\ubc18\uc801\uc778 \ucd94\uc138\ub97c \ubc18\uc601\ud569\ub2c8\ub2e4. \uc989, \uc138\ubb34 \ub2f9\uad6d\uc774 \uace0\uc6a9 \uacc4\uc57d \uc885\ub8cc \ud6c4 \uc9c0\uae09\ub418\ub294 \uae08\uc561\uc5d0 \ub300\ud55c \uacf5\uc81c \uc758\ubb34\uc5d0 \ub300\ud55c \uc810\uac80\uc744 \uac15\ud654\ud558\uace0 \uc788\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uac70\ub798\ub294 \uc774\uc804\uc5d0\ub294 \ud45c\uc900 \uadfc\ud0dc \uad00\ub9ac \ubc0f \uae09\uc5ec \uacc4\uc0b0 \uacfc\uc815\uc5d0\uc11c \uc885\uc885 \uac04\uacfc\ub418\uc5c8\ub358 \ud56d\ubaa9\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \uc774\uc9c1\ub960\uc774 \ub192\uc740 \uae30\uc5c5\uc758 \uacbd\uc6b0, \ud68c\ub78c 12004\/TTPHCM-QLDN3\uc5d0 \ub530\ub77c \uc808\ucc28\ub97c \uc120\uc81c\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud558\ub294 \uac83\uc740 \uc138\uae08 \uccb4\ub0a9 \ubc0f \uc5f0\uccb4\ub8cc \ubd80\uacfc \uc704\ud5d8\uc744 \ubc29\uc9c0\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ubc95\ub960\uc5d0 \ub530\ub77c \uc9c1\uc6d0\ub4e4\uc774 \ube44\uacfc\uc138 \uc18c\ub4dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud568\uc73c\ub85c\uc368 \uc9c1\uc6d0\ub4e4\uc758 \uc815\ub2f9\ud55c \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uac01 \uc0ac\ub840\ubcc4\ub85c \uacfc\uc138 \uc18c\ub4dd\uacfc \ube44\uacfc\uc138 \uc18c\ub4dd\uc744 \uc5b4\ub5bb\uac8c \uad6c\ubd84\ud574\uc57c \ud560\uc9c0 \ud655\uc2e0\uc774 \uc11c\uc9c0 \uc54a\ub294\ub2e4\uba74, \uad00\ub828 \uae30\uad00\uc5d0 \uc801\uadf9\uc801\uc73c\ub85c \ubb38\uc758\ud558\uc5ec \uc790\ubb38\uc744 \uad6c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-dich-vu-ke-toan\/\"> \ud68c\uacc4 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774\ub97c \ud1b5\ud574 \ub300\uae08 \uc9c0\uae09 \uc804\uc5d0 \uac80\ud1a0\ud560 \uc218 \uc788\uc73c\ubbc0\ub85c, \uc794\uae08 \uc9c0\uae09\uc774\ub098 \ud604\uc7a5 \uc810\uac80 \uc2dc\uc810\uae4c\uc9c0 \uae30\ub2e4\ub838\ub2e4\uac00 \uc624\ub958\ub97c \ubc1c\uacac\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\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;\">\uacf5\uc2dd \ubb38\uc11c 12004\/TTPHCM-QLDN3\uc740 \uae09\uc5ec \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uae30\uc5b5\ud574\uc57c \ud560 \ub450 \uac00\uc9c0 \ud575\uc2ec \uc0ac\ud56d\uc744 \uc694\uc57d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uccab\uc9f8, \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc138\uae08 \uc6d0\ucc9c\uc9d5\uc218 \uc758\ubb34(10%)\ub294 \uacc4\uc57d\uc774 \ud574\uc9c0\ub41c \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \uae08\uc561\uc774 \uac74\ub2f9 500\ub9cc VND \uc774\uc0c1\uc778 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub458\uc9f8\ub85c, \uacf5\uc81c\uc561\uc744 \uacc4\uc0b0\ud558\uae30 \uc804\uc5d0 \ubc95\ub960\uc5d0 \ub530\ub77c \uc138\uae08\uc774 \uba74\uc81c\ub418\ub294 \uae08\uc561, \uc989 \uc0ac\uc6a9\ud558\uc9c0 \uc54a\uc740 \ud734\uac00 \uc77c\uc218\uc5d0 \ub300\ud55c \uae09\uc5ec, \uc815\ub2f9\ud55c \ud1f4\uc9c1\uae08 \ub610\ub294 \uc2e4\uc5c5 \uc218\ub2f9 \ub4f1\uc744 \uc815\ud655\ud558\uac8c \uc81c\uc678\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae09\uc5ec \uacc4\uc0b0 \ub2e8\uacc4\ubd80\ud130 \uacf5\uc2dd \uc11c\ud55c\uc758 \ucde8\uc9c0\ub97c \uc815\ud655\ud558\uac8c \uc801\uc6a9\ud558\uba74 \uae30\uc5c5\uc740 \ub450 \uac00\uc9c0 \uc704\ud5d8\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uccab\uc9f8, \uc138\uae08\uc744 \uacfc\uc18c \uacf5\uc81c\ud558\uc5ec \uc18c\uae09 \uc9d5\uc218\uac00 \ubc1c\uc0dd\ud558\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\uace0, \ub458\uc9f8, \uc138\uae08\uc744 \uacfc\ub2e4 \uacf5\uc81c\ud558\uc5ec \uc9c1\uc6d0\ub4e4\uc774 \uc190\uc2e4\uc744 \ubcf4\ub294 \uac83\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub0b4\ubd80 \ubd80\uc11c\uc758 \uae09\uc5ec \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \uc5c5\ubb34 \ubd80\ub2f4\uc744 \uc904\uc774\uace0\uc790 \ud558\ub294 \uae30\uc5c5\uc5d0\uac8c \uc774 \uc194\ub8e8\uc158\uc740 \ud6a8\uacfc\uc801\uc785\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774\ub294 \ud574\uace0\ub41c \uadfc\ub85c\uc790\uc5d0 \ub300\ud55c \ubaa8\ub4e0 \uc9c0\uae09\uae08\uc774 \ucc98\uc74c\ubd80\ud130 \uc801\uc808\ud558\uac8c \ucc98\ub9ac\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ub370 \uc720\uc6a9\ud55c \uc120\ud0dd\uc9c0\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \uc2dc\uae30\uc801\uc808\ud55c \uc870\uc5b8\uacfc \uc9c0\uc6d0\uc744 \uc704\ud574!<\/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<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: 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 - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\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_Cong_van_12004TTPHCM-QLDN3\"><\/span><b>\uacf5\uc2dd \ubb38\uc11c 12004\/TTPHCM-QLDN3\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_lao_dong_da_nghi_viec_thi_cong_ty_co_phai_khau_tru_thue_TNCN_khi_tra_luong_con_no_khong\"><\/span><b>\uc9c1\uc6d0\uc774 \ud1f4\uc0ac\ud55c \uacbd\uc6b0\uc5d0\ub3c4 \ud68c\uc0ac\ub294 \ubbf8\uc9c0\uae09 \uc784\uae08\uc744 \uc9c0\uae09\ud560 \ub54c \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud574\uc57c \ud558\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc608. \uacf5\uc2dd \uc11c\ud55c 12004\/TTPHCM-QLDN3 \ubc0f \uc2dc\ud589\ub839 253\/2026\/ND-CP \uc81c50\uc870 2\ud56d\uc5d0 \ub530\ub974\uba74, \uace0\uc6a9 \uacc4\uc57d\uc774 \ud574\uc9c0\ub41c \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud558\ub294 \uae08\uc561\uc774 500\ub9cc VND \uc774\uc0c1\uc778 \uacbd\uc6b0, \ud68c\uc0ac\ub294 \uc9c0\uae09 \uc804\uc5d0 \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tro_cap_thoi_viec_co_bi_tinh_vao_thu_nhap_chiu_thue_de_khau_tru_10_khong\"><\/span><b>\ud1f4\uc9c1\uae08\uc740 \uc591\uc2dd 10%\uc5d0 \ub530\ub77c \uc138\uae08\uc744 \uacf5\uc81c\ud560 \ubaa9\uc801\uc73c\ub85c \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ud3ec\ud568\ub418\ub294\uac00?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694. \ubc95\ub960\uc5d0 \ub530\ub77c \uc9c0\uae09\ub418\ub294 \ud1f4\uc9c1\uae08\uacfc \uc2e4\uc5c5\uae09\uc5ec\ub294 2025\ub144 \uac1c\uc778\uc18c\ub4dd\uc138\ubc95 \uc81c4\uc870 8\ud56d \ubc0f 2026\ub144 \uc2dc\ud589\ub839 253\/2026\/ND-CP \uc81c26\uc870\uc5d0 \uc758\uac70\ud558\uc5ec \uac1c\uc778\uc18c\ub4dd\uc138\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_nhung_ngay_phep_chua_nghi_khi_thoi_viec_co_duoc_mien_thue_toan_bo_khong\"><\/span><b>\ud1f4\uc9c1 \uc2dc \uc9c0\uae09\ub418\ub294 \ubbf8\uc0ac\uc6a9 \uc720\uae09 \ud734\uac00\ub294 \uc804\uc561 \ube44\uacfc\uc138 \ub300\uc0c1\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uba74\uc81c\ub294 \uc9c0\uae09\uc561\uc774 \ub178\ub3d9\ubc95 \uc81c113\uc870 \uc81c3\ud56d\uc758 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \uacbd\uc6b0\uc5d0\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4. \uaddc\uc815\ub41c \uae08\uc561\uc744 \ucd08\uacfc\ud558\ub294 \uc9c0\uae09\uc561\uc740 \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_chi_tra_duoi_5_trieu_donglan_cho_lao_dong_nghi_viec_co_phai_khau_tru_thue_khong\"><\/span><b>\ud1f4\uc9c1\uae08\uc774 500\ub9cc VND \ubbf8\ub9cc\uc778 \uacbd\uc6b0 \uc138\uae08 \uacf5\uc81c \ub300\uc0c1\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc758\ubb34 \uc0ac\ud56d\uc740 \uc544\ub2c8\uba70, \uacf5\uc81c\ub294 \uac1c\ubcc4 \uc2e0\uccad \uc2dc\uc5d0\ub9cc \uac00\ub2a5\ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uae30\uc5c5\uc740 \ud574\ub2f9 \uac1c\uc778\uc758 \uba85\ub2e8\uacfc \uc18c\ub4dd \ub0b4\uc5ed\uc744 \uc791\uc131\ud558\uc5ec \uc5f0\ub9d0\uc5d0 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_12004TTPHCM-QLDN3_ap_dung_tu_thoi_diem_nao\"><\/span><b>\uacf5\uc2dd \ubb38\uc11c 12004\/TTPHCM-QLDN3\uc740 \uc5b8\uc81c\ubd80\ud130 \ud6a8\ub825\uc744 \ubc1c\uc0dd\ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uc81c \ub0b4\uc6a9 10%\ub294 \ubcf8 \ubc95\ub839 \uc81c69\uc870 1\ud56d\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774, \ubc95\ub839 253\/2026\/ND-CP\uc5d0 \ub530\ub77c 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc9c0\uae09\ub418\ub294 \uae08\uc561\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00a0C\u00f4ng v\u0103n 12004\/TTPHCM-QLDN3 l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c c\u1ee7a Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, gi\u1ea3i quy\u1ebft m\u1ed9t t\u00ecnh hu\u1ed1ng m\u00e0 h\u1ea7u nh\u01b0 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng n\u00e0o c\u0169ng g\u1eb7p: chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, tr\u1ee3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng sau khi h\u1ecd \u0111\u00e3 ngh\u1ec9 vi\u1ec7c th\u00ec c\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf thu [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9721,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9720","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\/9720","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=9720"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9720\/revisions"}],"predecessor-version":[{"id":9724,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9720\/revisions\/9724"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9721"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}