{"id":16206,"date":"2026-07-25T01:41:53","date_gmt":"2026-07-25T01:41:53","guid":{"rendered":"https:\/\/mva.vn\/?p=16206"},"modified":"2026-07-25T01:43:03","modified_gmt":"2026-07-25T01:43:03","slug":"bao-giam-nguoi-phu-thuoc-tu-01-07-2026","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/bao-giam-nguoi-phu-thuoc-tu-01-07-2026\/","title":{"rendered":"T\u1eeb 01\/7\/2026 b\u00e1o gi\u1ea3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ebfu kh\u00f4ng s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf?"},"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>

Vi\u1ec7c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 quy\u1ec1n l\u1ee3i quan tr\u1ecdng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). Tuy nhi\u00ean, t\u1eeb ng\u00e0y 01\/7\/2026, khi c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u d\u00e2n c\u01b0 \u0111\u01b0\u1ee3c tri\u1ec3n khai \u0111\u1ed3ng b\u1ed9, nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u0103n kho\u0103n li\u1ec7u ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00fd nh\u01b0ng kh\u00f4ng c\u00f2n s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u1ea3i b\u00e1o gi\u1ea3m hay kh\u00f4ng.<\/p>\n

Th\u1ef1c t\u1ebf, \u0111\u00e2y l\u00e0 n\u1ed9i dung \u0111ang \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 c\u00e1 nh\u00e2n quan t\u00e2m do c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong vi\u1ec7c \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u d\u00e2n c\u01b0 v\u00e0 d\u1eef li\u1ec7u thu\u1ebf. Kh\u00f4ng \u00edt ng\u01b0\u1eddi cho r\u1eb1ng ch\u1ec9 c\u1ea7n ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c chuy\u1ec3n n\u01a1i c\u01b0 tr\u00fa, h\u1ecdc t\u1eadp ho\u1eb7c l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c b\u00e1o gi\u1ea3m. Tuy nhi\u00ean, quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00f4ng x\u00e1c \u0111\u1ecbnh vi\u1ec7c s\u1ed1ng c\u00f9ng hay kh\u00f4ng s\u1ed1ng c\u00f9ng l\u00e0 c\u0103n c\u1ee9 duy nh\u1ea5t \u0111\u1ec3 ch\u1ea5m d\u1ee9t vi\u1ec7c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n

\u0110i\u1ec1u quan tr\u1ecdng l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 c\u00f2n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hay kh\u00f4ng. N\u1ebfu v\u1eabn \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c t\u00ednh gi\u1ea3m tr\u1eeb, d\u00f9 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f2n \u1edf c\u00f9ng \u0111\u1ecba ch\u1ec9.<\/p>\n

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u \u0111\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i b\u00e1o gi\u1ea3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb ng\u00e0y 01\/7\/2026, tr\u00e1nh nh\u1ea7m l\u1eabn khi k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n

I. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 ai?<\/h2>\n
\"T\u1eeb
T\u1eeb 01\/7\/2026 b\u00e1o gi\u1ea3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ebfu kh\u00f4ng s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf?<\/figcaption><\/figure>\n

1.1. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/h3>\n

Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd \u0111\u1ec3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n

C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/p>\n

    \n
  • Con ch\u01b0a \u0111\u1ee7 tu\u1ed5i theo quy \u0111\u1ecbnh.<\/li>\n
  • Con \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng ho\u1eb7c h\u1ecdc ngh\u1ec1.<\/li>\n
  • Con b\u1ecb khuy\u1ebft t\u1eadt, m\u1ea5t kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.<\/li>\n
  • V\u1ee3 ho\u1eb7c ch\u1ed3ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.<\/li>\n
  • Cha m\u1eb9 ho\u1eb7c ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/li>\n
  • C\u00e1c c\u00e1 nh\u00e2n kh\u00e1c m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

    1.2. M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h3>\n

    \u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u00fap gi\u1ea3m thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 gi\u1ea3m s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p.<\/p>\n

    Tuy nhi\u00ean, quy\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb ch\u1ec9 \u0111\u01b0\u1ee3c duy tr\u00ec khi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u1eabn \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. N\u1ebfu \u0111i\u1ec1u ki\u1ec7n thay \u0111\u1ed5i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n c\u1eadp nh\u1eadt th\u00f4ng tin v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

    II. T\u1eeb 01\/7\/2026 kh\u00f4ng s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u1ea3i b\u00e1o gi\u1ea3m?<\/h2>\n

    2.1. Kh\u00f4ng ph\u1ea3i c\u1ee9 kh\u00f4ng s\u1ed1ng c\u00f9ng l\u00e0 ph\u1ea3i b\u00e1o gi\u1ea3m<\/h3>\n

    \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi \u0111ang hi\u1ec3u ch\u01b0a \u0111\u00fang.<\/p>\n

    Vi\u1ec7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f2n sinh s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong> kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ph\u1ea3i b\u00e1o gi\u1ea3m ngay.<\/p>\n

    Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh kh\u00f4ng quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i c\u00f3 c\u00f9ng n\u01a1i c\u01b0 tr\u00fa ho\u1eb7c c\u00f9ng h\u1ed9 kh\u1ea9u v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n

    Do \u0111\u00f3, n\u1ebfu ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u1eabn \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb.<\/p>\n

    2.2. V\u00ec sao nhi\u1ec1u ng\u01b0\u1eddi hi\u1ec3u nh\u1ea7m?<\/h3>\n

    T\u1eeb ng\u00e0y 01\/7\/2026, c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u1edbi C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0.<\/p>\n

    Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n:<\/p>\n

      \n
    • Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 m\u1ea5t.<\/li>\n
    • Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c b\u1ecb \u0111\u0103ng k\u00fd tr\u00f9ng.<\/li>\n
    • Th\u00f4ng tin \u0111\u1ecbnh danh kh\u00f4ng ch\u00ednh x\u00e1c.<\/li>\n
    • Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m tr\u1eeb.<\/li>\n<\/ul>\n

      Ch\u00ednh v\u00ec v\u1eady, nhi\u1ec1u ng\u01b0\u1eddi l\u1ea7m t\u01b0\u1edfng r\u1eb1ng ch\u1ec9 c\u1ea7n ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c chuy\u1ec3n n\u01a1i \u1edf l\u00e0 ph\u1ea3i b\u00e1o gi\u1ea3m. Th\u1ef1c t\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ee9 kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o n\u01a1i c\u01b0 tr\u00fa.<\/p>\n

      III. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb d\u00f9 kh\u00f4ng s\u1ed1ng c\u00f9ng<\/h2>\n

      3.1. Con h\u1ecdc \u0111\u1ea1i h\u1ecdc t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c<\/h3>\n

      Con \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc ho\u1eb7c cao \u0111\u1eb3ng \u1edf t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00e1c v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n

      Vi\u1ec7c kh\u00f4ng s\u1ed1ng c\u00f9ng cha m\u1eb9 kh\u00f4ng l\u00e0m m\u1ea5t quy\u1ec1n gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n

      3.2. Cha m\u1eb9 sinh s\u1ed1ng t\u1ea1i qu\u00ea<\/h3>\n

      Nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i H\u00e0 N\u1ed9i ho\u1eb7c TP. H\u1ed3 Ch\u00ed Minh, trong khi cha m\u1eb9 v\u1eabn sinh s\u1ed1ng t\u1ea1i qu\u00ea.<\/p>\n

      N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng v\u00e0 cha m\u1eb9 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec v\u1eabn \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c gi\u1ea3m tr\u1eeb.<\/p>\n

      3.3. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111i\u1ec1u tr\u1ecb b\u1ec7nh ho\u1eb7c l\u00e0m vi\u1ec7c xa<\/h3>\n

      M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i \u0111i\u1ec1u tr\u1ecb b\u1ec7nh d\u00e0i ng\u00e0y ho\u1eb7c t\u1ea1m th\u1eddi chuy\u1ec3n n\u01a1i c\u01b0 tr\u00fa.<\/p>\n

      N\u1ebfu v\u1eabn \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh th\u00ec vi\u1ec7c thay \u0111\u1ed5i n\u01a1i \u1edf kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n gi\u1ea3m tr\u1eeb.<\/p>\n

      IV. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i b\u00e1o gi\u1ea3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h2>\n

      4.1. Kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m tr\u1eeb<\/h3>\n

      Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n b\u00e1o gi\u1ea3m khi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n

      V\u00ed d\u1ee5:<\/p>\n

        \n
      • Con \u0111\u00e3 \u0111i l\u00e0m v\u00e0 c\u00f3 thu nh\u1eadp v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh.<\/li>\n
      • Con k\u1ebft th\u00fac th\u1eddi gian h\u1ecdc t\u1eadp v\u00e0 kh\u00f4ng c\u00f2n thu\u1ed9c di\u1ec7n ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n
      • Cha m\u1eb9 c\u00f3 thu nh\u1eadp \u1ed5n \u0111\u1ecbnh, kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m tr\u1eeb.<\/li>\n<\/ul>\n

        4.2. Kh\u00f4ng c\u00f2n tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng<\/h3>\n

        N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng ho\u1eb7c ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng \u0111\u00e3 chuy\u1ec3n sang ng\u01b0\u1eddi kh\u00e1c th\u00ec c\u0169ng c\u1ea7n th\u1ef1c hi\u1ec7n b\u00e1o gi\u1ea3m.<\/p>\n

        4.3. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c qua \u0111\u1eddi<\/h3>\n

        Khi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1ea5t, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0 b\u00e1o gi\u1ea3m theo quy \u0111\u1ecbnh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m vi\u1ec7c k\u00ea khai ch\u00ednh x\u00e1c.<\/p>\n

        V. Doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/h2>\n

        5.1. Th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h3>\n

        Doanh nghi\u1ec7p n\u00ean h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi lao \u0111\u1ed9ng r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3:<\/p>\n

          \n
        • Th\u00f4ng tin \u0111\u1ecbnh danh.<\/li>\n
        • T\u00ecnh tr\u1ea1ng c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n
        • H\u1ed3 s\u01a1 ch\u1ee9ng minh quan h\u1ec7.<\/li>\n
        • \u0110i\u1ec1u ki\u1ec7n gi\u1ea3m tr\u1eeb.<\/li>\n<\/ul>\n

          \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

          5.2. C\u1eadp nh\u1eadt k\u1ecbp th\u1eddi khi c\u00f3 thay \u0111\u1ed5i<\/h3>\n

          N\u1ebfu ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00ean th\u1ef1c hi\u1ec7n b\u00e1o gi\u1ea3m ngay \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu ho\u1eb7c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh khi quy\u1ebft to\u00e1n.<\/p>\n

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

          Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u01b0u gi\u1eef:<\/p>\n

            \n
          • Gi\u1ea5y khai sinh.<\/li>\n
          • Gi\u1ea5y x\u00e1c nh\u1eadn h\u1ecdc t\u1eadp (n\u1ebfu c\u00f3).<\/li>\n
          • Gi\u1ea5y t\u1edd ch\u1ee9ng minh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng.<\/li>\n
          • H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n<\/ul>\n

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

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

            6.1. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i b\u00e1o gi\u1ea3m<\/h3>\n

            Anh A \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb cho con \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc t\u1ea1i \u0110\u00e0 N\u1eb5ng.<\/p>\n

            M\u1eb7c d\u00f9 con kh\u00f4ng c\u00f2n s\u1ed1ng c\u00f9ng gia \u0111\u00ecnh nh\u01b0ng v\u1eabn ch\u01b0a c\u00f3 thu nh\u1eadp v\u00e0 v\u1eabn \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

            Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, anh A kh\u00f4ng ph\u1ea3i b\u00e1o gi\u1ea3m<\/strong>.<\/p>\n

            6.2. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i b\u00e1o gi\u1ea3m<\/h3>\n

            Ch\u1ecb B \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb cho con \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc.<\/p>\n

            Th\u00e1ng 8\/2026, con c\u1ee7a ch\u1ecb t\u1ed1t nghi\u1ec7p, k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 c\u00f3 thu nh\u1eadp \u1ed5n \u0111\u1ecbnh.<\/p>\n

            K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ch\u1ecb B c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c b\u00e1o gi\u1ea3m theo quy \u0111\u1ecbnh.<\/p>\n

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

            “T\u1eeb 01\/7\/2026 b\u00e1o gi\u1ea3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ebfu kh\u00f4ng s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf” l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng k\u1ebft n\u1ed1i v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u d\u00e2n c\u01b0. Tuy nhi\u00ean, vi\u1ec7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f2n s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 b\u1eaft bu\u1ed9c \u0111\u1ec3 b\u00e1o gi\u1ea3m.<\/p>\n

            \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 c\u00f2n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNCN hay kh\u00f4ng. Do \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 doanh nghi\u1ec7p c\u1ea7n th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi khi c\u00f3 thay \u0111\u1ed5i v\u00e0 l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh. Th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh s\u1ebd gi\u00fap b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c x\u1eed l\u00fd vi ph\u1ea1m trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n 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.Vi\u1ec7c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 quy\u1ec1n l\u1ee3i quan tr\u1ecdng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi..<\/p>\n","protected":false},"author":1,"featured_media":16207,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16206","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\u1eeb 01\/7\/2026, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f2n s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u1ea3i b\u00e1o gi\u1ea3m kh\u00f4ng? 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