{"id":7665,"date":"2026-03-04T01:21:11","date_gmt":"2026-03-04T08:21:11","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7665"},"modified":"2026-03-04T01:22:08","modified_gmt":"2026-03-04T08:22:08","slug":"ke-khai-thue-tncn-tren-htkk","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/ke-khai-thue-tncn-tren-htkk\/","title":{"rendered":"\u0418\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u0438 \u043f\u043e \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0439 \u043e \u0434\u043e\u0445\u043e\u0434\u0430\u0445 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 \u0441 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u0435\u043c \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0435\u0439 \u0432\u0435\u0440\u0441\u0438\u0438 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u043d\u043e\u0433\u043e \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u044f HTKK."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1eeda \u0111\u1ed5i n\u0103m 2026, vi\u1ec7c n\u1eafm v\u1eefng quy tr\u00ecnh k\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK tr\u1edf n\u00ean quan tr\u1ecdng h\u01a1n bao gi\u1edd h\u1ebft \u0111\u1ed1i v\u1edbi m\u1ecdi k\u1ebf to\u00e1n vi\u00ean. V\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c qu\u1ed1c h\u1ed9i th\u00f4ng qua, c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean ph\u1ea7n m\u1ec1m H\u1ed7 tr\u1ee3 k\u00ea khai (HTKK) c\u0169ng c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u1edbi s\u1ef1 tham v\u1ea5n c\u1ee7a c\u00e1c chuy\u00ean gia thu\u1ebf v\u00e0 k\u1ebf to\u00e1n c\u1ea5p cao, gi\u00fap b\u1ea1n th\u1ef1c hi\u1ec7n k\u00ea khai ch\u00ednh x\u00e1c, tr\u00e1nh c\u00e1c sai s\u00f3t d\u1eabn \u0111\u1ebfn ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/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\">M\u1ee5c l\u1ee5c<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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\/ru\/ke-khai-thue-tncn-tren-htkk\/#Tong_quan_thay_doi_chinh_sach_thue_TNCN\" >T\u1ed5ng quan thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf TNCN<\/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\/ru\/ke-khai-thue-tncn-tren-htkk\/#To_khai_thue_TNCN_ke_khai_theo_thang_hay_theo_quy\" >T\u1edd khai thu\u1ebf TNCN k\u00ea khai theo th\u00e1ng hay theo qu\u00fd?<\/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\/ru\/ke-khai-thue-tncn-tren-htkk\/#Ke_khai_theo_thang\" >K\u00ea khai theo th\u00e1ng<\/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\/ru\/ke-khai-thue-tncn-tren-htkk\/#Ke_khai_theo_quy\" >K\u00ea khai theo 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\/ru\/ke-khai-thue-tncn-tren-htkk\/#Huong_dan_ke_khai_thue_TNCN_tren_HTKK_theo_quy\" >H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK theo qu\u00fd<\/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\/ru\/ke-khai-thue-tncn-tren-htkk\/#Buoc_1_%E2%80%93_Dang_nhap_HTKK\" >B\u01b0\u1edbc 1 &#8211; \u0110\u0103ng nh\u1eadp HTKK\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/ke-khai-thue-tncn-tren-htkk\/#Buoc_2_%E2%80%93_Chon_to_khai_khau_tru_thue_TNCN_theo_quy\" >B\u01b0\u1edbc 2 &#8211; Ch\u1ecdn t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo qu\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/ke-khai-thue-tncn-tren-htkk\/#Buoc_3_%E2%80%93_Tich_chon_ky_ke_khai_theo_quy\" >B\u01b0\u1edbc 3 &#8211; T\u00edch ch\u1ecdn k\u1ef3 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-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/ke-khai-thue-tncn-tren-htkk\/#Buoc_4_%E2%80%93_Ke_khai_chi_tiet_cac_chi_tieu_tren_to_khai_thue_TNCN_theo_quy\" >B\u01b0\u1edbc 4 &#8211; K\u00ea khai chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai thu\u1ebf TNCN theo qu\u00fd<\/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\/ru\/ke-khai-thue-tncn-tren-htkk\/#Buoc_5_%E2%80%93_Luu_to_khai_va_xuat_file_XML\" >B\u01b0\u1edbc 5 &#8211; L\u01b0u t\u1edd khai v\u00e0 xu\u1ea5t file XML<\/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\/ru\/ke-khai-thue-tncn-tren-htkk\/#Buoc_6_%E2%80%93_Dang_nhap_trang_thue_dien_tu_nop_to_khai\" >B\u01b0\u1edbc 6 &#8211; \u0110\u0103ng nh\u1eadp trang thu\u1ebf \u0111i\u1ec7n t\u1eed n\u1ed9p t\u1edd khai<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/ke-khai-thue-tncn-tren-htkk\/#Lap_to_khai_bo_sung_ke_khai_thue_TNCN_tren_HTKK\" >L\u1eadp t\u1edd khai b\u1ed5 sung k\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/ke-khai-thue-tncn-tren-htkk\/#Buoc_1_%E2%80%93_Dang_nhap_va_chon_ky_ke_khai_thue_TNCN_bo_sung\" >B\u01b0\u1edbc 1 &#8211; \u0110\u0103ng nh\u1eadp v\u00e0 ch\u1ecdn k\u1ef3 k\u00ea khai thu\u1ebf TNCN b\u1ed5 sung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/ke-khai-thue-tncn-tren-htkk\/#Buoc_2_%E2%80%93_Dieu_chinh_cac_chi_tieu_sai_sot_tren_to_khai_bo_sung\" >B\u01b0\u1edbc 2 &#8211; \u0110i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau sai s\u00f3t tr\u00ean t\u1edd khai b\u1ed5 sung<\/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\/ru\/ke-khai-thue-tncn-tren-htkk\/#Buoc_3_Nhap_thong_tin_vao_to_khai_bo_sung_01KHBS\" >B\u01b0\u1edbc 3: Nh\u1eadp th\u00f4ng tin v\u00e0o t\u1edd khai b\u1ed5 sung 01\/KHBS<\/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\/ru\/ke-khai-thue-tncn-tren-htkk\/#Buoc_4_%E2%80%93_Dien_thong_tin_giai_trinh_vao_Phu_luc_01-1KHBS\" >B\u01b0\u1edbc 4 &#8211; \u0110i\u1ec1n th\u00f4ng tin gi\u1ea3i tr\u00ecnh v\u00e0o Ph\u1ee5 l\u1ee5c 01-1\/KHBS<\/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\/ru\/ke-khai-thue-tncn-tren-htkk\/#Buoc_5_%E2%80%93_Ket_xuat_file_xml_va_nop_to_khai_thue_TNCN\" >B\u01b0\u1edbc 5 &#8211; K\u1ebft xu\u1ea5t file xml v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf TNCN<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/ke-khai-thue-tncn-tren-htkk\/#Thoi_han_nop_to_khai_khi_ke_khai_thue_TNCN_tren_HTKK\" >Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai khi k\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ru\/ke-khai-thue-tncn-tren-htkk\/#Thoi_han_nop_tien_thue_TNCN\" >Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf TNCN<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ru\/ke-khai-thue-tncn-tren-htkk\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ru\/ke-khai-thue-tncn-tren-htkk\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_thay_doi_chinh_sach_thue_TNCN\"><\/span><b>T\u1ed5ng quan thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o h\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK, ch\u00fang ta c\u1ea7n \u0111i\u1ec3m qua nh\u1eefng thay \u0111\u1ed5i c\u1ed1t l\u00f5i c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: T\u0103ng l\u00ean m\u1ee9c 15.5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (thay v\u00ec 11 tri\u1ec7u \u0111\u1ed3ng nh\u01b0 giai \u0111o\u1ea1n tr\u01b0\u1edbc).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: T\u0103ng l\u00ean m\u1ee9c 6.2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (thay v\u00ec 4.4 tri\u1ec7u \u0111\u1ed3ng).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n: C\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh nh\u1eb9 v\u1ec1 kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc thu\u1ebf \u0111\u1ec3 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu nh\u1eadp trung b\u00ecnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u v\u1ec1 d\u1eef li\u1ec7u: T\u1ed5ng c\u1ee5c Thu\u1ebf b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng ho\u00e0n to\u00e0n m\u00e3 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n l\u00e0m m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u00f2i h\u1ecfi d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o tr\u00ean HTKK ph\u1ea3i c\u1ef1c k\u1ef3 ch\u00ednh x\u00e1c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"To_khai_thue_TNCN_ke_khai_theo_thang_hay_theo_quy\"><\/span><b>T\u1edd khai thu\u1ebf TNCN k\u00ea khai theo th\u00e1ng hay theo qu\u00fd?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) theo th\u00e1ng hay theo qu\u00fd ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ef3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) m\u00e0 doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 v\u00e0 \u0110i\u1ec1u 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_khai_theo_thang\"><\/span><b>K\u00ea khai theo th\u00e1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai thu\u1ebf TNCN theo th\u00e1ng n\u1ebfu thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd th\u00ec m\u1eb7c nhi\u00ean th\u1ef1c hi\u1ec7n k\u00ea khai TNCN h\u00e0ng th\u00e1ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_khai_theo_quy\"><\/span><b>K\u00ea khai theo qu\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf TNCN theo qu\u00fd n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd, t\u1ee9c l\u00e0 c\u00f3 t\u1ed5ng doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c khai theo qu\u00fd, nh\u01b0ng c\u1ea7n x\u00e1c \u0111\u1ecbnh v\u00e0 \u00e1p d\u1ee5ng ngay t\u1eeb qu\u00fd \u0111\u1ea7u ti\u00ean ph\u00e1t sinh ngh\u0129a v\u1ee5 khai thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, doanh nghi\u1ec7p ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng c\u0103n c\u1ee9 v\u00e0o doanh thu v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u00ecnh thu\u1ed9c di\u1ec7n khai theo th\u00e1ng hay theo qu\u00fd. Sau khi \u0111\u00e3 l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c k\u00ea khai, doanh nghi\u1ec7p c\u1ea7n duy tr\u00ec \u1ed5n \u0111\u1ecbnh ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3 trong su\u1ed1t n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_thue_TNCN_tren_HTKK_theo_quy\"><\/span><b>H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK theo qu\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 s\u1eb5n s\u00e0ng k\u00ea khai, b\u1ea1n \u0111\u1ecdc c\u1ea7n t\u1ea3i v\u1ec1 c\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m HTKK phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ti\u1ebft c\u00e1ch l\u00e0m t\u1edd khai thu\u1ebf TNCN theo qu\u00fd (m\u1eabu 05\/KK-TNCN theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC) tr\u00ean ph\u1ea7n m\u1ec1m HTKK m\u1edbi nh\u1ea5t nh\u01b0 sau:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Dang_nhap_HTKK\"><\/span><b>B\u01b0\u1edbc 1 &#8211; \u0110\u0103ng nh\u1eadp HTKK\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u0103ng nh\u1eadp v\u00e0o H\u1ec7 th\u1ed1ng HTKK m\u1edbi nh\u1ea5t b\u1eb1ng m\u00e3 s\u1ed1 thu\u1ebf (MST) c\u1ee7a doanh nghi\u1ec7p \u0111\u0103ng k\u00fd.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Chon_to_khai_khau_tru_thue_TNCN_theo_quy\"><\/span><b>B\u01b0\u1edbc 2 &#8211; Ch\u1ecdn t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo qu\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7667\" aria-describedby=\"caption-attachment-7667\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7667\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN.jpg\" alt=\"Ch\u1ecdn t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7667\" class=\"wp-caption-text\">Ch\u1ecdn t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ch\u1ecdn t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo qu\u00fd: B\u1ea5m ch\u1ecdn \u201cThu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n\u201d, ch\u1ecdn \u0111\u00fang m\u1eabu t\u1edd khai \u201c05\/KK-TNCN T\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (TT80\/2021)\u201d.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Tich_chon_ky_ke_khai_theo_quy\"><\/span><b>B\u01b0\u1edbc 3 &#8211; T\u00edch ch\u1ecdn k\u1ef3 k\u00ea khai theo qu\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7668\" aria-describedby=\"caption-attachment-7668\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7668\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy.jpg\" alt=\"L\u1ef1a ch\u1ecdn k\u1ef3 k\u00ea khai theo qu\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7668\" class=\"wp-caption-text\">L\u1ef1a ch\u1ecdn k\u1ef3 k\u00ea khai theo qu\u00fd<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ti\u1ebfp \u0111\u00f3 ch\u1ecdn \u201cK\u1ef3 k\u00ea khai theo qu\u00fd\u201d, b\u1ea5m ch\u1ecdn t\u1edd khai l\u1ea7n \u0111\u1ea7u, ti\u1ebfp t\u1ee5c b\u1ea5m \u201c\u0110\u1ed3ng \u00fd\u201d.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Ke_khai_chi_tiet_cac_chi_tieu_tren_to_khai_thue_TNCN_theo_quy\"><\/span><b>B\u01b0\u1edbc 4 &#8211; K\u00ea khai chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai thu\u1ebf TNCN theo qu\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi l\u1eadp T\u1edd khai thu\u1ebf TNCN theo m\u1eabu 05\/KK-TNCN, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m \u0111\u1ebfn m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau tr\u1ecdng y\u1ebfu d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u00ea khai ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<figure id=\"attachment_7669\" aria-describedby=\"caption-attachment-7669\" style=\"width: 828px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7669\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK.jpg\" alt=\"C\u00e1ch k\u00ea khai chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai\" width=\"828\" height=\"841\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK.jpg 828w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK-295x300.jpg 295w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK-768x780.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK-12x12.jpg 12w\" sizes=\"auto, (max-width: 828px) 100vw, 828px\" \/><figcaption id=\"caption-attachment-7669\" class=\"wp-caption-text\">C\u00e1ch k\u00ea khai chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [16] T\u1ed5ng s\u1ed1 ng\u01b0\u1eddi lao \u0111\u1ed9ng: L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n ph\u00e1t sinh thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 trong k\u1ef3 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [17] C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng: L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean v\u00e0 nh\u1eadn thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb \u0111\u01a1n v\u1ecb chi tr\u1ea3 trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u t\u1ea1i ch\u1ec9 ti\u00eau [16] ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng (\u2265) s\u1ed1 ghi t\u1ea1i ch\u1ec9 ti\u00eau [17].<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [18] T\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf: \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c [18] = [19] + [20]. Ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n v\u00e0 c\u1eadp nh\u1eadt ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [19] C\u00e1 nh\u00e2n c\u01b0 tr\u00fa: Ph\u1ea3n \u00e1nh s\u1ed1 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN trong k\u1ef3. K\u1ebf to\u00e1n ghi nh\u1eadn s\u1ed1 lao \u0111\u1ed9ng c\u01b0 tr\u00fa m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf khi chi tr\u1ea3 thu nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [20] C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa: Th\u1ec3 hi\u1ec7n s\u1ed1 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb chi tr\u1ea3 kh\u1ea5u tr\u1eeb thu\u1ebf trong k\u1ef3 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [21] T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1ea3 cho c\u00e1 nh\u00e2n: X\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c [21] = [22] + [23]. S\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [22] &#8211; C\u00e1 nh\u00e2n c\u01b0 tr\u00fa: Bao g\u1ed3m to\u00e0n b\u1ed9 kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 \u0111\u00e3 chi tr\u1ea3 cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [23] &#8211; C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa: L\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng t\u1ef1 m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 thanh to\u00e1n cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa trong k\u1ef3.<\/span><\/li>\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 thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf: \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c [26] = [27] + [28]. Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [27] &#8211; C\u00e1 nh\u00e2n c\u01b0 tr\u00fa: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 thu nh\u1eadp mang t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u00e3 chi tr\u1ea3 cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh trong k\u1ef3 k\u00ea khai.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u ghi t\u1ea1i ch\u1ec9 ti\u00eau [27] ph\u1ea3i lu\u00f4n nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng (\u2264) s\u1ed1 li\u1ec7u t\u1ea1i ch\u1ec9 ti\u00eau [22].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [22] &#8211; T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf: Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a t\u1ea5t c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng trong k\u1ef3, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [27] &#8211; T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p thu\u1ebf: Ch\u1ec9 bao g\u1ed3m ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a nh\u1eefng ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf TNCN. V\u00ec v\u1eady, gi\u00e1 tr\u1ecb t\u1ea1i ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng th\u1ec3 l\u1edbn h\u01a1n t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ghi t\u1ea1i ch\u1ec9 ti\u00eau [22].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [28] &#8211; C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa: Th\u1ec3 hi\u1ec7n c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 m\u00e0 \u0111\u01a1n v\u1ecb chi tr\u1ea3 \u0111\u00e3 thanh to\u00e1n cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa v\u00e0 thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf trong k\u1ef3 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [29] \u2013 T\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb: \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c: [29] = [30] + [31]<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng tin n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u00ea khai t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [30] &#8211; C\u00e1 nh\u00e2n c\u01b0 tr\u00fa: Ghi nh\u1eadn t\u1ed5ng s\u1ed1 thu\u1ebf TNCN m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u01b0 tr\u00fa trong k\u1ef3. \u0110\u00e2y ch\u00ednh l\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 tr\u1eeb t\u1eeb thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u01b0 tr\u00fa trong qu\u00fd\/th\u00e1ng k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [31] &#8211; C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa: Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1eeb thu nh\u1eadp c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_%E2%80%93_Luu_to_khai_va_xuat_file_XML\"><\/span><b>B\u01b0\u1edbc 5 &#8211; L\u01b0u t\u1edd khai v\u00e0 xu\u1ea5t file XML<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 nh\u1eadp xong d\u1eef li\u1ec7u l\u00ean t\u1edd khai HTKK, b\u1ea1n \u0111\u1ecdc b\u1ea5m \u201cGhi\u201d, ch\u1ecdn \u201cK\u1ebft xu\u1ea5t XML\u201d \u0111\u1ec3 k\u1ebft xu\u1ea5t file l\u01b0u tr\u1eef d\u1ea1ng xml.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_%E2%80%93_Dang_nhap_trang_thue_dien_tu_nop_to_khai\"><\/span><b>B\u01b0\u1edbc 6 &#8211; \u0110\u0103ng nh\u1eadp trang thu\u1ebf \u0111i\u1ec7n t\u1eed n\u1ed9p t\u1edd khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u0103ng nh\u1eadp v\u00e0o trang thu\u1ebf \u0111i\u1ec7n t\u1eed (<\/span><a href=\"https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request<\/span><\/a><span style=\"font-weight: 400;\">) b\u1eb1ng t\u00ean v\u00e0 m\u1eadt kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p, r\u1ed3i th\u1ef1c hi\u1ec7n n\u1ed9p nh\u01b0 c\u00e1c t\u1edd khai thu\u1ebf kh\u00e1c.<\/span><\/p>\n<p><strong>Xem th\u00eam:<\/strong> <a href=\"https:\/\/ketoan.man.net.vn\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN m\u1edbi nh\u1ea5t<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lap_to_khai_bo_sung_ke_khai_thue_TNCN_tren_HTKK\"><\/span><b>L\u1eadp t\u1edd khai b\u1ed5 sung k\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p sau khi c\u00e1c b\u1ea1n n\u1ed9p t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN qu\u00fd ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn m\u00e0 ph\u00e1t hi\u1ec7n sai s\u00f3t c\u1ea7n b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh th\u00ec b\u1ea1n \u0111\u1ecdc l\u1eadp t\u1edd khai b\u1ed5 sung. Chi ti\u1ebft c\u00e1ch l\u1eadp nh\u01b0 sau:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Dang_nhap_va_chon_ky_ke_khai_thue_TNCN_bo_sung\"><\/span><b>B\u01b0\u1edbc 1 &#8211; \u0110\u0103ng nh\u1eadp v\u00e0 ch\u1ecdn k\u1ef3 k\u00ea khai thu\u1ebf TNCN b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7670\" aria-describedby=\"caption-attachment-7670\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7670\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung.jpg\" alt=\"\u0110\u0103ng nh\u1eadp v\u00e0 ch\u1ecdn k\u1ef3 khai thu\u1ebf TNCN b\u1ed5 sung\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7670\" class=\"wp-caption-text\">\u0110\u0103ng nh\u1eadp v\u00e0 ch\u1ecdn k\u1ef3 khai thu\u1ebf TNCN b\u1ed5 sung<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n \u0111\u0103ng nh\u1eadp nh\u01b0 l\u1ea7n \u0111\u1ea7u nh\u01b0ng \u0111\u1ebfn b\u01b0\u1edbc ch\u1ecdn k\u1ef3 khai thu\u1ebf v\u00e0 l\u1ea7n k\u00ea khai th\u00ec ch\u1ecdn b\u1ed5 sung, b\u1ea5m \u201c\u0110\u1ed3ng \u00fd\u201d.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Dieu_chinh_cac_chi_tieu_sai_sot_tren_to_khai_bo_sung\"><\/span><b>B\u01b0\u1edbc 2 &#8211; \u0110i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau sai s\u00f3t tr\u00ean t\u1edd khai b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7671\" aria-describedby=\"caption-attachment-7671\" style=\"width: 877px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7671\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs.jpg\" alt=\"\u0110i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb sai s\u00f3t tr\u00ean t\u1edd khai\" width=\"877\" height=\"446\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs.jpg 877w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs-300x153.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs-768x391.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs-18x9.jpg 18w\" sizes=\"auto, (max-width: 877px) 100vw, 877px\" \/><figcaption id=\"caption-attachment-7671\" class=\"wp-caption-text\">\u0110i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb sai s\u00f3t tr\u00ean t\u1edd khai<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n r\u00e0 so\u00e1t v\u00e0 c\u1eadp nh\u1eadt l\u1ea1i nh\u1eefng ch\u1ec9 ti\u00eau k\u00ea khai ch\u01b0a ch\u00ednh x\u00e1c tr\u1ef1c ti\u1ebfp tr\u00ean t\u1edd khai b\u1ed5 sung. Sau khi ho\u00e0n t\u1ea5t vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, ch\u1ecdn ch\u1ee9c n\u0103ng \u201cGhi\u201d \u0111\u1ec3 l\u01b0u th\u00f4ng tin v\u00e0 h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0o c\u00e1c ph\u1ee5 l\u1ee5c 01\/KHBS v\u00e0 01-1\/KHBS theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Nhap_thong_tin_vao_to_khai_bo_sung_01KHBS\"><\/span><b>B\u01b0\u1edbc 3: Nh\u1eadp th\u00f4ng tin v\u00e0o t\u1edd khai b\u1ed5 sung 01\/KHBS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tra c\u1ee9u k\u1ef9 l\u1ea1i m\u00e3 giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1edd khai thu\u1ebf TNCN l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, r\u1ed3i \u0111i\u1ec1n v\u00e0o \u00f4 m\u00e3 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c m\u1ee5c 1,2,3,4: Do ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Dien_thong_tin_giai_trinh_vao_Phu_luc_01-1KHBS\"><\/span><b>B\u01b0\u1edbc 4 &#8211; \u0110i\u1ec1n th\u00f4ng tin gi\u1ea3i tr\u00ecnh v\u00e0o Ph\u1ee5 l\u1ee5c 01-1\/KHBS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7672\" aria-describedby=\"caption-attachment-7672\" style=\"width: 1061px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7672\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh.jpg\" alt=\"Ghi th\u00f4ng tin gi\u1ea3i tr\u00ecnh sai s\u00f3t\" width=\"1061\" height=\"373\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh.jpg 1061w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh-300x105.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh-1024x360.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh-768x270.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh-18x6.jpg 18w\" sizes=\"auto, (max-width: 1061px) 100vw, 1061px\" \/><figcaption id=\"caption-attachment-7672\" class=\"wp-caption-text\">Ghi th\u00f4ng tin gi\u1ea3i tr\u00ecnh sai s\u00f3t<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1n l\u00fd do gi\u1ea3i tr\u00ecnh cho t\u1eebng ch\u1ec9 ti\u00eau b\u1ecb \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_%E2%80%93_Ket_xuat_file_xml_va_nop_to_khai_thue_TNCN\"><\/span><b>B\u01b0\u1edbc 5 &#8211; K\u1ebft xu\u1ea5t file xml v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, b\u1ea1n \u0111\u1ecdc b\u1ea5m \u201cGhi\u201d, ch\u1ecdn \u201cK\u1ebft xu\u1ea5t\u201d file d\u1ea1ng XML \u0111\u1ec3 n\u1ed9p qua m\u1ea1ng nh\u01b0 c\u00e1c t\u1edd khai thu\u1ebf kh\u00e1c tr\u00ean trang <\/span><a href=\"https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_nop_to_khai_khi_ke_khai_thue_TNCN_tren_HTKK\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai khi k\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK, doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd m\u1ed1c th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14 (\u0110i\u1ec1u 44), th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai thu\u1ebf theo th\u00e1ng: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf (v\u00ed d\u1ee5: H\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 2\/2026 th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/03\/2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai thu\u1ebf theo qu\u00fd: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai v\u00e0 n\u1ed9p theo qu\u00fd. (Tr\u01b0\u1eddng h\u1ee3p r\u01a1i v\u00e0o ng\u00e0y l\u1ec5 th\u00ec s\u1ebd n\u1ed9p v\u00e0o ng\u00e0y l\u00e0m ti\u1ebfp theo sau l\u1ec5).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 khai (th\u00e1ng ho\u1eb7c qu\u00fd) s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK di\u1ec5n ra ch\u00ednh x\u00e1c v\u00e0 h\u1ea1n ch\u1ebf sai s\u00f3t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_tien_thue_TNCN\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m n\u1ed9p ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00f9ng v\u1edbi h\u1ea1n cu\u1ed1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh sai s\u00f3t v\u00e0 ph\u1ea3i khai b\u1ed5 sung, c\u0103n c\u1ee9 Kho\u1ea3n 1 \u0110i\u1ec1u 55 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14, th\u1eddi h\u1ea1n n\u1ed9p s\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf b\u1ecb \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p><b>L\u01b0u \u00fd quan tr\u1ecdng khi k\u00ea khai:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t trong quy\u1ebft to\u00e1n, \u0111\u01a1n v\u1ecb chi tr\u1ea3 ph\u1ea3i l\u1eadp t\u1edd khai b\u1ed5 sung m\u1eabu 05\/KK-TNCN cho t\u1eebng th\u00e1ng ho\u1eb7c qu\u00fd c\u00f3 l\u1ed7i, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh tr\u00ean ph\u1ea7n m\u1ec1m HTKK.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 nh\u1eefng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u1edbi thu\u1ed9c di\u1ec7n ph\u1ea3i khai thu\u1ebf TNCN.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t sinh chi tr\u1ea3 trong k\u1ef3 th\u00ec kh\u00f4ng c\u1ea7n n\u1ed9p t\u1edd khai cho th\u00e1ng ho\u1eb7c qu\u00fd \u0111\u00f3, theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2393\/TCT-DNNCN.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 th\u1eddi h\u1ea1n v\u00e0 nguy\u00ean t\u1eafc tr\u00ean s\u1ebd gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK \u0111\u00fang quy \u0111\u1ecbnh, tr\u00e1nh r\u1ee7i ro b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p ho\u1eb7c truy thu thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK di\u1ec5n ra ch\u00ednh x\u00e1c, \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro x\u1eed ph\u1ea1t. Ch\u1ec9 c\u1ea7n ch\u1eadm m\u1ed9t v\u00e0i ng\u00e0y ho\u1eb7c k\u00ea khai sai k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 th\u1ec3 ph\u00e1t sinh ti\u1ec1n ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ec v\u1eady, b\u00ean c\u1ea1nh vi\u1ec7c theo d\u00f5i s\u00e1t c\u00e1c m\u1ed1c th\u1eddi gian theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t d\u1eef li\u1ec7u ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu tr\u01b0\u1edbc khi g\u1eedi t\u1edd khai tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n c\u1ea7n h\u1ed7 tr\u1ee3 ki\u1ec3m tra h\u1ed3 s\u01a1, r\u00e0 so\u00e1t sai s\u00f3t ho\u1eb7c t\u01b0 v\u1ea5n chi ti\u1ebft v\u1ec1 quy tr\u00ecnh k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN, tham kh\u1ea3o <a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-quyet-toan-thue\/\">d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p<\/a> v\u00e0 li\u00ean h\u1ec7 ngay MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf m\u1ed9t c\u00e1ch an to\u00e0n, hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1eeda \u0111\u1ed5i n\u0103m 2026, vi\u1ec7c n\u1eafm v\u1eefng quy tr\u00ecnh k\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK tr\u1edf n\u00ean quan tr\u1ecdng h\u01a1n bao gi\u1edd h\u1ebft \u0111\u1ed1i v\u1edbi m\u1ecdi k\u1ebf to\u00e1n vi\u00ean. V\u1edbi m\u1ee9c gi\u1ea3m [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7666,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7665","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/7665","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=7665"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/7665\/revisions"}],"predecessor-version":[{"id":7674,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/7665\/revisions\/7674"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/7666"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=7665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=7665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=7665"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}