{"id":12091,"date":"2025-08-01T02:35:32","date_gmt":"2025-08-01T02:35:32","guid":{"rendered":"https:\/\/mva.vn\/?p=12091"},"modified":"2025-08-01T02:43:41","modified_gmt":"2025-08-01T02:43:41","slug":"giay-chung-nhan-dang-ky-thue-la-gi-quy-dinh-thu-tuc-trach-nhiem-phap-ly","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/giay-chung-nhan-dang-ky-thue-la-gi-quy-dinh-thu-tuc-trach-nhiem-phap-ly\/","title":{"rendered":"Gi\u1ea5y Ch\u1ee9ng Nh\u1eadn \u0110\u0103ng K\u00fd Thu\u1ebf L\u00e0 G\u00ec? Quy \u0110\u1ecbnh, Th\u1ee7 T\u1ee5c & Tr\u00e1ch Nhi\u1ec7m Ph\u00e1p L\u00fd"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Trong b\u1ed1i c\u1ea3nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ng\u00e0y c\u00e0ng m\u1edf r\u1ed9ng, vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p, minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh cho m\u1ecdi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n. M\u1ed9t trong nh\u1eefng b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean trong qu\u00e1 tr\u00ecnh n\u00e0y ch\u00ednh l\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf (Tax Registration Certificate).<\/span><\/p>\n

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft: Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf l\u00e0 g\u00ec? Ai b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd? H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c v\u00e0 c\u00e1c h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd khi kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh \u2013 nh\u1eb1m gi\u00fap c\u00e1c ch\u1ee7 th\u1ec3 kinh doanh c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, \u0111\u00fang lu\u1eadt v\u00e0 ch\u1ee7 \u0111\u1ed9ng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

I. Kh\u00e1i Ni\u1ec7m Gi\u1ea5y Ch\u1ee9ng Nh\u1eadn \u0110\u0103ng K\u00fd Thu\u1ebf<\/strong><\/h2>\n

Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u2013 ghi nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf ch\u00ednh th\u1ee9c c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3:<\/span><\/p>\n

    \n
  • Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/li>\n
  • Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan nh\u01b0 k\u00ea khai, n\u1ed9p, ho\u00e0n thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf;<\/span><\/li>\n
  • Doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng,…<\/span><\/li>\n<\/ul>\n

    T\u1eeb n\u0103m 2020, theo quy \u0111\u1ecbnh m\u1edbi, c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f2n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf b\u1ea3n c\u1ee9ng, thay v\u00e0o \u0111\u00f3 l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf \u0111i\u1ec7n t\u1eed \u2013 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 tra c\u1ee9u tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

    \"\"<\/p>\n

    II. M\u1ee5c \u0110\u00edch V\u00e0 \u00dd Ngh\u0129a C\u1ee7a Vi\u1ec7c \u0110\u0103ng K\u00fd Thu\u1ebf<\/b><\/h2>\n

    Vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c theo ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n mang nhi\u1ec1u \u00fd ngh\u0129a thi\u1ebft th\u1ef1c:<\/span><\/p>\n

      \n
    • H\u1ee3p ph\u00e1p h\u00f3a ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, h\u1ed9 c\u00e1 th\u1ec3, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp;<\/span><\/li>\n
    • L\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf;<\/span><\/li>\n
    • C\u01a1 s\u1edf \u0111\u1ec3 m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng doanh nghi\u1ec7p, ti\u1ebfp c\u1eadn v\u1ed1n vay, ch\u1ee9ng minh n\u0103ng l\u1ef1c ph\u00e1p l\u00fd;<\/span><\/li>\n
    • \u0110\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u1ec1 thu\u1ebf nh\u01b0 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf, gi\u1ea3m tr\u1eeb gia c\u1ea3nh, b\u1ea3o l\u01b0u thu\u1ebf \u0111\u00e3 n\u1ed9p,…<\/span><\/li>\n<\/ul>\n

      III. \u0110\u1ed1i T\u01b0\u1ee3ng Ph\u1ea3i \u0110\u0103ng K\u00fd Thu\u1ebf<\/b><\/h2>\n

      3.1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c<\/span><\/h3>\n
        \n
      • Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p;<\/span><\/li>\n
      • H\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c;<\/span><\/li>\n
      • \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng ngo\u00e0i ng\u00e2n s\u00e1ch;<\/span><\/li>\n
      • T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n

        3.2. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/h3>\n
          \n
        • C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng;<\/span><\/li>\n
        • C\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u1ea7u t\u01b0 v\u1ed1n;<\/span><\/li>\n
        • C\u00e1 nh\u00e2n kinh doanh (h\u1ed9 c\u00e1 th\u1ec3, ti\u1ec3u th\u01b0\u01a1ng…);<\/span><\/li>\n
        • Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/li>\n<\/ul>\n

          3.3. \u0110\u01a1n v\u1ecb trung gian<\/span><\/h3>\n
            \n
          • T\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf TNCN;<\/span><\/li>\n
          • \u0110\u1ea1i l\u00fd thu\u1ebf, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, b\u1ea3o hi\u1ec3m,… c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai thay.<\/span><\/li>\n<\/ul>\n

            L\u01b0u \u00fd quan tr\u1ecdng: M\u1ed7i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf duy nh\u1ea5t, d\u00f9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1ecdi ngh\u0129a v\u1ee5 v\u00e0 giao d\u1ecbch thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

            IV. Quy \u0110\u1ecbnh Ph\u00e1p L\u00fd V\u1ec1 Vi\u1ec7c \u0110\u0103ng K\u00fd Thu\u1ebf<\/b><\/h2>\n

            Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n\n
            \n

            \u0110\u1ed1i t\u01b0\u1ee3ng<\/span><\/p>\n<\/td>\n

            		\n

            Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd<\/span><\/p>\n<\/td>\n<\/tr>\n

            \n

            Doanh nghi\u1ec7p<\/span><\/p>\n<\/td>\n

            		\n

            \u0110\u01b0\u1ee3c c\u1ea5p c\u00f9ng th\u1eddi \u0111i\u1ec3m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0110KKD<\/span><\/p>\n<\/td>\n<\/tr>\n

            \n

            C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/p>\n<\/td>\n

            		\n

            10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf<\/span><\/p>\n<\/td>\n<\/tr>\n

            \n

            C\u00e1 nh\u00e2n nh\u1eadn l\u01b0\u01a1ng<\/span><\/p>\n<\/td>\n

            		\n

            C\u01a1 quan chi tr\u1ea3 \u0111\u0103ng k\u00fd thay, ch\u1eadm nh\u1ea5t 10 ng\u00e0y tr\u01b0\u1edbc k\u1ef3 kh\u1ea5u tr\u1eeb \u0111\u1ea7u ti\u00ean<\/span><\/p>\n<\/td>\n<\/tr>\n

            \n

            C\u00e1 nh\u00e2n ph\u1ee5 thu\u1ed9c<\/span><\/p>\n<\/td>\n

            		\n

            C\u01a1 quan chi tr\u1ea3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thay trong th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            Vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c \u0111\u0103ng k\u00fd tr\u1ec5 h\u1ea1n c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, m\u1ee9c ph\u1ea1t dao \u0111\u1ed9ng t\u1eeb 1 tri\u1ec7u \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi c\u00f3 th\u1ec3 b\u1ecb:<\/span><\/p>\n

              \n
            • T\u1eeb ch\u1ed1i kh\u1ea5u tr\u1eeb chi ph\u00ed thu\u1ebf;<\/span><\/li>\n
            • Kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf;<\/span><\/li>\n
            • B\u1ecb truy thu v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/li>\n<\/ul>\n

              V. H\u1ed3 S\u01a1 \u0110\u0103ng K\u00fd Thu\u1ebf G\u1ed3m Nh\u1eefng G\u00ec?<\/b><\/h3>\n

              T\u00f9y theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u00f3 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n

              5.1. V\u1edbi t\u1ed5 ch\u1ee9c (doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i)<\/span><\/h3>\n
                \n
              • T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu 01-\u0110K-TCT;<\/span><\/li>\n
              • B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p;<\/span><\/li>\n
              • Gi\u1ea5y u\u1ef7 quy\u1ec1n (n\u1ebfu th\u00f4ng qua \u0111\u1ea1i l\u00fd thu\u1ebf).<\/span><\/li>\n<\/ul>\n

                5.2. V\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (thu nh\u1eadp t\u1eeb l\u01b0\u01a1ng, cho thu\u00ea,\u2026)<\/span><\/h3>\n
                  \n
                • T\u1edd khai m\u1eabu 05-\u0110K-TCT;<\/span><\/li>\n
                • B\u1ea3n sao CMND\/CCCD;<\/span><\/li>\n
                • Gi\u1ea5y \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n

                  5.3. V\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/span><\/h3>\n
                    \n
                  • T\u1edd khai m\u1eabu 03-\u0110K-TCT;<\/span><\/li>\n
                  • Gi\u1ea5y ph\u00e9p kinh doanh\/H\u1ed9 kinh doanh;<\/span><\/li>\n
                  • CMND\/CCCD c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9.<\/span><\/li>\n<\/ul>\n

                    5.4. H\u00ecnh Th\u1ee9c \u0110\u0103ng K\u00fd Thu\u1ebf<\/h3>\n
                      \n
                    • Tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd n\u01a1i c\u01b0 tr\u00fa (c\u00e1 nh\u00e2n) ho\u1eb7c tr\u1ee5 s\u1edf ch\u00ednh (doanh nghi\u1ec7p);<\/span><\/li>\n
                    • Qua m\u1ea1ng th\u00f4ng qua C\u1ed5ng D\u1ecbch v\u1ee5 Thu\u1ebf \u0111i\u1ec7n t\u1eed: https:\/\/thuedientu.gdt.gov.vn;<\/span><\/li>\n
                    • Th\u00f4ng qua t\u1ed5 ch\u1ee9c trung gian nh\u01b0 doanh nghi\u1ec7p chi tr\u1ea3, \u0111\u1ea1i l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n h\u1ee3p ph\u00e1p.<\/span><\/li>\n<\/ul>\n

                      Sau khi ho\u00e0n t\u1ea5t \u0111\u0103ng k\u00fd, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf (qua email ho\u1eb7c tra c\u1ee9u online).<\/span><\/p>\n

                      B\u1ea1n c\u00f3 th\u1ec3 tra c\u1ee9u th\u00f4ng tin m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a m\u00ecnh t\u1ea1i c\u00e1c c\u1ed5ng th\u00f4ng tin sau: https:\/\/tracuunnt.gdt.gov.vn \u2013 C\u1ed5ng th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n

                      VII. K\u1ebft Lu\u1eadn<\/b><\/h2>\n

                      Vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi m\u1ecdi ch\u1ee7 th\u1ec3 c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p, vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf c\u00f2n l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf \u0111\u00fang h\u1ea1n, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 h\u01b0\u1edfng c\u00e1c quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

                      Ch\u1ee7 \u0111\u1ed9ng \u2013 \u0111\u00fang lu\u1eadt \u2013 \u0111\u00fang th\u1eddi h\u1ea1n ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap c\u00e1 nh\u00e2n, doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng minh b\u1ea1ch, ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. N\u1ebfu b\u1ea1n c\u1ea7n h\u1ed7 tr\u1ee3 to\u00e0n di\u1ec7n trong \u0111\u0103ng k\u00fd thu\u1ebf, \u0111\u1eebng ng\u1ea7n ng\u1ea1i li\u00ean h\u1ec7 MVA Vi\u1ec7t Nam!<\/span><\/p>","protected":false},"excerpt":{"rendered":"

                      Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Trong b\u1ed1i c\u1ea3nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ng\u00e0y c\u00e0ng m\u1edf r\u1ed9ng, vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf l\u00e0..<\/p>\n","protected":false},"author":1,"featured_media":12092,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Gi\u1ea5y Ch\u1ee9ng Nh\u1eadn \u0110\u0103ng K\u00fd Thu\u1ebf L\u00e0 G\u00ec? 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