{"id":16162,"date":"2026-07-23T02:30:43","date_gmt":"2026-07-23T02:30:43","guid":{"rendered":"https:\/\/mva.vn\/?p=16162"},"modified":"2026-07-23T02:30:43","modified_gmt":"2026-07-23T02:30:43","slug":"mien-khau-tru-10-thue-tncn-khi-cham-dut-hop-dong-lao-dong","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/mien-khau-tru-10-thue-tncn-khi-cham-dut-hop-dong-lao-dong\/","title":{"rendered":"T\u1eeb 01\/7\/2026, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp ch\u01b0a \u0111\u1ebfn m\u1ee9c n\u1ed9p thu\u1ebf khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN?"},"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>

T\u1eeb ng\u00e0y 01\/7\/2026, nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, trong \u0111\u00f3 c\u00f3 nh\u1eefng thay \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. \u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p quan t\u00e2m, \u0111\u1eb7c bi\u1ec7t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngh\u1ec9 vi\u1ec7c gi\u1eefa n\u0103m, ngh\u1ec9 vi\u1ec7c tr\u01b0\u1edbc khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng ho\u1eb7c nh\u1eadn c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng sau khi \u0111\u00e3 ngh\u1ec9 vi\u1ec7c. M\u1ed9t trong nh\u1eefng c\u00e2u h\u1ecfi ph\u1ed5 bi\u1ebfn hi\u1ec7n nay l\u00e0: Ng\u01b0\u1eddi c\u00f3 t\u1ed5ng thu nh\u1eadp ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf TNCN khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n kh\u1ea5u tr\u1eeb 10% hay kh\u00f4ng? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch quy \u0111\u1ecbnh m\u1edbi, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng nh\u01b0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

I. Quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN khi chi tr\u1ea3 thu nh\u1eadp<\/h2>\n
\"T\u1eeb
T\u1eeb 1\/7\/2026, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp ch\u01b0a \u0111\u1ebfn m\u1ee9c n\u1ed9p thu\u1ebf khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n kh\u1ea5u tr\u1eeb 10 % thu\u1ebf TNCN<\/figcaption><\/figure>\n

1.1. Kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN l\u00e0 g\u00ec?<\/h3>\n

Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf TNCN, \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb 10% tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n chi tr\u1ea3<\/strong> tr\u01b0\u1edbc khi thanh to\u00e1n cho c\u00e1 nh\u00e2n n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb.<\/p>\n

Ngo\u00e0i ra, trong th\u1ef1c t\u1ebf ph\u00e1t sinh tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p chi tr\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp sau khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/strong>, nh\u01b0:<\/p>\n

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    Ti\u1ec1n l\u01b0\u01a1ng c\u00f2n l\u1ea1i.<\/p>\n<\/li>\n

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    Ti\u1ec1n th\u01b0\u1edfng.<\/p>\n<\/li>\n

  • \n

    Hoa h\u1ed3ng.<\/p>\n<\/li>\n

  • \n

    C\u00e1c kho\u1ea3n truy l\u0129nh thu nh\u1eadp.<\/p>\n<\/li>\n<\/ul>\n

    \u0110\u00e2y c\u0169ng l\u00e0 tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u doanh nghi\u1ec7p b\u0103n kho\u0103n v\u1ec1 vi\u1ec7c c\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN hay kh\u00f4ng.<\/p>\n

    1.2. V\u00ec sao c\u00f3 quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb 10%?<\/h3>\n

    Vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n gi\u00fap:<\/p>\n

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      B\u1ea3o \u0111\u1ea3m thu \u0111\u00fang, thu \u0111\u1ee7 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<\/li>\n

    • \n

      Gi\u1ea3m t\u00ecnh tr\u1ea1ng th\u1ea5t thu thu\u1ebf.<\/p>\n<\/li>\n

    • \n

      H\u1ed7 tr\u1ee3 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n.<\/p>\n<\/li>\n

    • \n

      T\u1ea1o thu\u1eadn l\u1ee3i trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/p>\n<\/li>\n<\/ul>\n

      Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i kh\u1ea5u tr\u1eeb 10%.<\/p>\n

      II. Ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp ch\u01b0a \u0111\u1ebfn m\u1ee9c n\u1ed9p thu\u1ebf khi ngh\u1ec9 vi\u1ec7c c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n kh\u1ea5u tr\u1eeb 10% kh\u00f4ng?<\/h2>\n

      2.1. Quy \u0111\u1ecbnh t\u1eeb ng\u00e0y 01\/7\/2026<\/h3>\n

      Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf, khi doanh nghi\u1ec7p chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c sau th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/strong>, kho\u1ea3n chi tr\u1ea3 n\u00e0y v\u1eabn thu\u1ed9c di\u1ec7n xem x\u00e9t kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo quy \u0111\u1ecbnh<\/strong>.<\/p>\n

      Vi\u1ec7c ng\u01b0\u1eddi lao \u0111\u1ed9ng \u01b0\u1edbc t\u00ednh t\u1ed5ng thu nh\u1eadp trong n\u0103m ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf<\/strong> kh\u00f4ng \u0111\u1ed3ng ngh\u0129a<\/strong> v\u1edbi vi\u1ec7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng mi\u1ec5n kh\u1ea5u tr\u1eeb 10%.<\/p>\n

      N\u00f3i c\u00e1ch kh\u00e1c, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c kh\u00f4ng kh\u1ea5u tr\u1eeb 10%<\/strong> khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/strong>, kh\u00f4ng ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp th\u1ea5p.<\/p>\n

      2.2. Khi n\u00e0o \u0111\u01b0\u1ee3c t\u1ea1m th\u1eddi kh\u00f4ng kh\u1ea5u tr\u1eeb?<\/h3>\n

      C\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u1ea1m th\u1eddi kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 l\u1eadp cam k\u1ebft theo quy \u0111\u1ecbnh<\/strong> v\u00e0 thu\u1ed9c \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e9p l\u00e0m cam k\u1ebft.<\/p>\n

      N\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1eadp cam k\u1ebft, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

      III. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/h2>\n

      3.1. \u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu n\u1ed9p th\u1eeba<\/h3>\n

      Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN nh\u01b0ng sau khi quy\u1ebft to\u00e1n, t\u1ed5ng thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf<\/strong>, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3:<\/p>\n

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        Th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n<\/li>\n

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        \u0110\u1ec1 ngh\u1ecb ho\u00e0n s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a k\u1ef3 sau theo quy \u0111\u1ecbnh.<\/p>\n<\/li>\n<\/ul>\n

        Nh\u01b0 v\u1eady, vi\u1ec7c b\u1ecb kh\u1ea5u tr\u1eeb 10% t\u1ea1i th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u00e1 nh\u00e2n ph\u1ea3i ch\u1ecbu kho\u1ea3n thu\u1ebf n\u00e0y<\/strong> n\u1ebfu sau quy\u1ebft to\u00e1n x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

        3.2. C\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb<\/h3>\n

        \u0110\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n ho\u1eb7c ho\u00e0n thu\u1ebf, ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00ean l\u01b0u gi\u1eef:<\/p>\n

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          Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/p>\n<\/li>\n

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          Quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/p>\n<\/li>\n

        • \n

          B\u1ea3ng l\u01b0\u01a1ng ho\u1eb7c b\u1ea3ng thanh to\u00e1n ti\u1ec1n c\u00f4ng.<\/p>\n<\/li>\n

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          C\u00e1c gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c chi tr\u1ea3.<\/p>\n<\/li>\n<\/ul>\n

          IV. V\u00ed d\u1ee5 th\u1ef1c t\u1ebf<\/h2>\n

          4.1. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i kh\u1ea5u tr\u1eeb 10%<\/h3>\n

          Anh A ngh\u1ec9 vi\u1ec7c t\u1ea1i C\u00f4ng ty X v\u00e0o th\u00e1ng 8\/2026.<\/p>\n

          Th\u00e1ng 9\/2026, c\u00f4ng ty chi tr\u1ea3 th\u00eam kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c l\u00e0 15 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n

          M\u1eb7c d\u00f9 anh A d\u1ef1 ki\u1ebfn t\u1ed5ng thu nh\u1eadp c\u1ea3 n\u0103m ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf, nh\u01b0ng n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u1ea1m th\u1eddi kh\u00f4ng kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh<\/strong>, C\u00f4ng ty X v\u1eabn ph\u1ea3i kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN tr\u01b0\u1edbc khi chi tr\u1ea3.<\/p>\n

          4.2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/h3>\n

          Sau khi k\u1ebft th\u00fac n\u0103m 2026, anh A th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

          T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf sau gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

          Khi \u0111\u00f3, anh A c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf 10% \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb<\/strong> theo quy \u0111\u1ecbnh.<\/p>\n

          V. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/h2>\n

          5.1. Kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o thu nh\u1eadp d\u1ef1 ki\u1ebfn c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/h3>\n

          Doanh nghi\u1ec7p kh\u00f4ng n\u00ean t\u1ef1 x\u00e1c \u0111\u1ecbnh r\u1eb1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp th\u1ea5p th\u00ec kh\u00f4ng c\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n

          Vi\u1ec7c kh\u1ea5u tr\u1eeb hay kh\u00f4ng ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/p>\n

          5.2. Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n l\u1eadp cam k\u1ebft<\/h3>\n

          N\u1ebfu c\u00e1 nh\u00e2n \u0111\u1ec1 ngh\u1ecb kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra:<\/p>\n

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            C\u00e1 nh\u00e2n c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u1eadp cam k\u1ebft hay kh\u00f4ng.<\/p>\n<\/li>\n

          • \n

            C\u00f3 m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh hay kh\u00f4ng.<\/p>\n<\/li>\n

          • \n

            H\u1ed3 s\u01a1 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 h\u1ee3p l\u1ec7 hay kh\u00f4ng.<\/p>\n<\/li>\n<\/ul>\n

            Ch\u1ec9 khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u00ec doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c t\u1ea1m th\u1eddi kh\u00f4ng kh\u1ea5u tr\u1eeb.<\/p>\n

            5.3. L\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7<\/h3>\n

            Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef:<\/p>\n

              \n
            • \n

              Cam k\u1ebft c\u1ee7a c\u00e1 nh\u00e2n (n\u1ebfu c\u00f3).<\/p>\n<\/li>\n

            • \n

              Ch\u1ee9ng t\u1eeb chi tr\u1ea3 thu nh\u1eadp.<\/p>\n<\/li>\n

            • \n

              Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n<\/li>\n

            • \n

              H\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/p>\n<\/li>\n<\/ul>\n

              \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.<\/p>\n

              VI. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

              6.1. Ngh\u1ec9 vi\u1ec7c r\u1ed3i th\u00ec c\u00f3 c\u00f2n b\u1ecb kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN kh\u00f4ng?<\/h3>\n

              C\u00f3. N\u1ebfu doanh nghi\u1ec7p chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c c\u00e1c kho\u1ea3n thu nh\u1eadp sau khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng v\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i kh\u1ea5u tr\u1eeb th\u00ec v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/p>\n

              6.2. Thu nh\u1eadp ch\u01b0a \u0111\u1ebfn m\u1ee9c n\u1ed9p thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n kh\u1ea5u tr\u1eeb ngay kh\u00f4ng?<\/h3>\n

              Kh\u00f4ng. Vi\u1ec7c thu nh\u1eadp ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ef1 \u0111\u1ed9ng l\u00e0m ph\u00e1t sinh quy\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n kh\u1ea5u tr\u1eeb 10%<\/strong>. C\u00e1 nh\u00e2n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh n\u1ebfu mu\u1ed1n \u0111\u01b0\u1ee3c t\u1ea1m th\u1eddi kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb.<\/p>\n

              6.3. \u0110\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb 10% th\u00ec c\u00f3 l\u1ea5y l\u1ea1i \u0111\u01b0\u1ee3c kh\u00f4ng?<\/h3>\n

              C\u00f3. N\u1ebfu sau quy\u1ebft to\u00e1n x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

              VII. K\u1ebft lu\u1eadn<\/h2>\n

              T\u1eeb ng\u00e0y 01\/7\/2026, vi\u1ec7c ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh n\u1ebfu kho\u1ea3n chi tr\u1ea3 thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u1ea1m th\u1eddi mi\u1ec5n kh\u1ea5u tr\u1eeb.<\/p>\n

              \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, n\u1ebfu t\u1ed5ng thu nh\u1eadp sau quy\u1ebft to\u00e1n ch\u01b0a \u0111\u1ebfn ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec v\u1eabn c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb. V\u00ec v\u1eady, c\u1ea3 doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n c\u1ea7n n\u1eafm r\u00f5 quy \u0111\u1ecbnh m\u1edbi, chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00ecnh t\u1ef1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u0169ng nh\u01b0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/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.T\u1eeb ng\u00e0y 01\/7\/2026, nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, trong..<\/p>\n","protected":false},"author":1,"featured_media":16163,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16162","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"T\u00ecm hi\u1ec3u t\u1eeb 01\/7\/2026 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp ch\u01b0a \u0111\u1ebfn m\u1ee9c n\u1ed9p thu\u1ebf khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN hay kh\u00f4ng, \u0111i\u1ec1u ki\u1ec7n 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