{"id":16210,"date":"2026-07-25T01:56:24","date_gmt":"2026-07-25T01:56:24","guid":{"rendered":"https:\/\/mva.vn\/?p=16210"},"modified":"2026-07-25T01:56:24","modified_gmt":"2026-07-25T01:56:24","slug":"cha-me-khong-song-cung-dang-ky-giam-tru-gia-canh","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cha-me-khong-song-cung-dang-ky-giam-tru-gia-canh\/","title":{"rendered":"Cha m\u1eb9 kh\u00f4ng s\u1ed1ng c\u00f9ng c\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb 01\/7\/2026 kh\u00f4ng?"},"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, c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. C\u00f9ng v\u1edbi vi\u1ec7c c\u01a1 quan thu\u1ebf k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0, nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u0103n kho\u0103n li\u1ec7u cha m\u1eb9 kh\u00f4ng s\u1ed1ng c\u00f9ng con c\u00f3 c\u00f2n \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh hay kh\u00f4ng.<\/p>\n

\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf quan t\u00e2m. Nguy\u00ean nh\u00e2n l\u00e0 do c\u00f3 th\u00f4ng tin cho r\u1eb1ng t\u1eeb ng\u00e0y 01\/7\/2026, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c b\u1eaft bu\u1ed9c ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Tuy nhi\u00ean, th\u00f4ng tin n\u00e0y kh\u00f4ng ho\u00e0n to\u00e0n ch\u00ednh x\u00e1c.<\/p>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u0111\u1ed1i v\u1edbi cha m\u1eb9 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c ph\u1ea3i s\u1ed1ng c\u00f9ng m\u1edbi \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh. \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 cha m\u1eb9 ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, thu nh\u1eadp v\u00e0 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng theo quy \u0111\u1ecbnh. Y\u00eau c\u1ea7u “\u0111ang s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf” ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c, kh\u00f4ng \u00e1p d\u1ee5ng chung cho t\u1ea5t c\u1ea3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh m\u1edbi t\u1eeb ng\u00e0y 01\/7\/2026, \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd cha m\u1eb9 l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh b\u1ecb c\u01a1 quan thu\u1ebf t\u1eeb ch\u1ed1i h\u1ed3 s\u01a1.<\/p>\n

I. Cha m\u1eb9 c\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng?<\/h2>\n
\"Cha
Cha m\u1eb9 kh\u00f4ng s\u1ed1ng c\u00f9ng c\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb 01\/7\/2026 kh\u00f4ng?<\/figcaption><\/figure>\n

1.1. Cha m\u1eb9 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/h3>\n

Theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, cha m\u1eb9 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c nh\u00f3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c xem x\u00e9t gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0y bao g\u1ed3m:<\/p>\n

    \n
  • Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb.<\/li>\n
  • Cha nu\u00f4i, m\u1eb9 nu\u00f4i h\u1ee3p ph\u00e1p.<\/li>\n
  • Cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

    Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

    1.2. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 thu nh\u1eadp c\u1ee7a cha m\u1eb9<\/h3>\n

    Ngo\u00e0i \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quan h\u1ec7 nh\u00e2n th\u00e2n, cha m\u1eb9 ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 thu nh\u1eadp.<\/p>\n

    Theo h\u01b0\u1edbng d\u1eabn m\u1edbi n\u0103m 2026, cha ho\u1eb7c m\u1eb9 v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu t\u1ed5ng thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh<\/strong>. Tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp v\u01b0\u1ee3t m\u1ee9c n\u00e0y th\u00ec kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n

    II. Cha m\u1eb9 kh\u00f4ng s\u1ed1ng c\u00f9ng c\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb 01\/7\/2026 kh\u00f4ng?<\/h2>\n

    2.1. Kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i s\u1ed1ng c\u00f9ng<\/h3>\n

    \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi \u0111ang hi\u1ec3u ch\u01b0a \u0111\u00fang.<\/p>\n

    T\u1eeb ng\u00e0y 01\/7\/2026<\/strong>, cha m\u1eb9 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

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

      \n
    • Cha m\u1eb9 sinh s\u1ed1ng t\u1ea1i qu\u00ea.<\/li>\n
    • Cha m\u1eb9 \u1edf \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c.<\/li>\n
    • Cha m\u1eb9 \u1edf nh\u00e0 ri\u00eang ho\u1eb7c c\u00f9ng ng\u01b0\u1eddi th\u00e2n kh\u00e1c.<\/li>\n<\/ul>\n

      N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn c\u00f3 ngh\u0129a v\u1ee5 v\u00e0 th\u1ef1c t\u1ebf \u0111ang tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng, \u0111\u1ed3ng th\u1eddi cha m\u1eb9 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh th\u00ec v\u1eabn \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n

      2.2. Quy \u0111\u1ecbnh “s\u1ed1ng c\u00f9ng” \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/h3>\n

      Theo \u0110i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/strong>, y\u00eau c\u1ea7u \u0111ang s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong> ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a<\/strong> m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng.<\/p>\n

      \u0110\u1ed1i v\u1edbi cha m\u1eb9<\/strong>, con<\/strong>, v\u1ee3 ho\u1eb7c ch\u1ed3ng<\/strong>, ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c ph\u1ea3i s\u1ed1ng c\u00f9ng<\/strong> m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

      III. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u0103ng k\u00fd cha m\u1eb9 l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h2>\n

      3.1. C\u00f3 tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng<\/h3>\n

      Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng cha ho\u1eb7c m\u1eb9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

      Vi\u1ec7c nu\u00f4i d\u01b0\u1ee1ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n th\u00f4ng qua vi\u1ec7c chu c\u1ea5p chi ph\u00ed sinh ho\u1ea1t, kh\u00e1m ch\u1eefa b\u1ec7nh ho\u1eb7c c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 th\u01b0\u1eddng xuy\u00ean.<\/p>\n

      3.2. Cha m\u1eb9 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 thu nh\u1eadp<\/h3>\n

      Cha m\u1eb9 ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 m\u1ee9c thu nh\u1eadp theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

      N\u1ebfu cha ho\u1eb7c m\u1eb9 c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c ph\u00e1p lu\u1eadt cho ph\u00e9p th\u00ec s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u0103ng k\u00fd l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

      3.3. C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh<\/h3>\n

      Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 v\u00e0 c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 87\/2026\/TT-BTC<\/strong>.<\/p>\n

      Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh \u0111\u0103ng k\u00fd di\u1ec5n ra thu\u1eadn l\u1ee3i v\u00e0 h\u1ea1n ch\u1ebf vi\u1ec7c ph\u1ea3i b\u1ed5 sung gi\u1ea5y t\u1edd sau n\u00e0y.<\/p>\n

      IV. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd cha m\u1eb9 l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 01\/7\/2026<\/h2>\n

      4.1. H\u1ed3 s\u01a1 ch\u1ee9ng minh quan h\u1ec7<\/h3>\n

      T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n

        \n
      • C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n.<\/li>\n
      • Gi\u1ea5y khai sinh.<\/li>\n
      • C\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh quan h\u1ec7 cha m\u1eb9 v\u00e0 con.<\/li>\n
      • Gi\u1ea5y t\u1edd kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n

        4.2. H\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h3>\n

        \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cha m\u1eb9 ch\u01b0a \u0111\u1ebfn tu\u1ed5i lao \u0111\u1ed9ng nh\u01b0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, c\u1ea7n b\u1ed5 sung gi\u1ea5y t\u1edd ch\u1ee9ng minh m\u1ee9c suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh.<\/p>\n

        Ngo\u00e0i ra, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin k\u00ea khai. N\u1ebfu k\u00ea khai sai s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

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

        5.1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd<\/h3>\n

        Anh A l\u00e0m vi\u1ec7c t\u1ea1i H\u00e0 N\u1ed9i.<\/p>\n

        Cha m\u1eb9 anh sinh s\u1ed1ng t\u1ea1i Nam \u0110\u1ecbnh v\u00e0 kh\u00f4ng \u1edf c\u00f9ng con.<\/p>\n

        H\u1eb1ng th\u00e1ng, anh A g\u1eedi ti\u1ec1n \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed sinh ho\u1ea1t cho cha m\u1eb9. Cha m\u1eb9 kh\u00f4ng c\u00f3 thu nh\u1eadp v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh.<\/p>\n

        Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, anh A v\u1eabn \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd cha m\u1eb9 l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong> n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n

        5.2. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd<\/h3>\n

        Ch\u1ecb B mu\u1ed1n \u0111\u0103ng k\u00fd m\u1eb9 l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

        Tuy nhi\u00ean, m\u1eb9 c\u1ee7a ch\u1ecb \u0111ang h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u v\u00e0 c\u00f3 th\u00eam thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, l\u00e0m cho t\u1ed5ng thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh.<\/p>\n

        Khi \u0111\u00f3, d\u00f9 kh\u00f4ng s\u1ed1ng c\u00f9ng hay s\u1ed1ng c\u00f9ng con th\u00ec m\u1eb9 c\u1ee7a ch\u1ecb c\u0169ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

        VI. Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h2>\n

        6.1. Kh\u00f4ng nh\u1ea7m l\u1eabn gi\u1eefa “kh\u00f4ng s\u1ed1ng c\u00f9ng” v\u00e0 “kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n”<\/h3>\n

        Nhi\u1ec1u ng\u01b0\u1eddi cho r\u1eb1ng cha m\u1eb9 \u1edf qu\u00ea ho\u1eb7c kh\u00e1c h\u1ed9 kh\u1ea9u s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n

        \u0110\u00e2y l\u00e0 quan \u0111i\u1ec3m kh\u00f4ng \u0111\u00fang.<\/p>\n

        \u0110i\u1ec1u ki\u1ec7n quan tr\u1ecdng l\u00e0 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 thu nh\u1eadp<\/strong>, kh\u00f4ng ph\u1ea3i n\u01a1i c\u01b0 tr\u00fa.<\/p>\n

        6.2. Th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt th\u00f4ng tin<\/h3>\n

        N\u1ebfu cha m\u1eb9 c\u00f3 thay \u0111\u1ed5i v\u1ec1 thu nh\u1eadp ho\u1eb7c kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin theo quy \u0111\u1ecbnh.<\/p>\n

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

        Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00ean l\u01b0u gi\u1eef:<\/p>\n

          \n
        • H\u1ed3 s\u01a1 ch\u1ee9ng minh quan h\u1ec7.<\/li>\n
        • H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n
        • Gi\u1ea5y t\u1edd ch\u1ee9ng minh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng.<\/li>\n
        • C\u00e1c t\u00e0i li\u1ec7u li\u00ean quan kh\u00e1c.<\/li>\n<\/ul>\n

          \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra ho\u1eb7c thanh tra.<\/p>\n

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

          T\u1eeb 01\/7\/2026, cha m\u1eb9 kh\u00f4ng s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi cha m\u1eb9, m\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng cho m\u1ed9t s\u1ed1 nh\u00f3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/p>\n

          Do \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n t\u1eadp trung r\u00e0 so\u00e1t c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng, m\u1ee9c thu nh\u1eadp c\u1ee7a cha m\u1eb9 v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m vi\u1ec7c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00fang quy \u0111\u1ecbnh. Vi\u1ec7c k\u00ea khai ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u00e1nh ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc khi quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/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, c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c..<\/p>\n","protected":false},"author":1,"featured_media":16211,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16210","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Cha m\u1eb9 kh\u00f4ng s\u1ed1ng c\u00f9ng c\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb 01\/7\/2026 kh\u00f4ng? 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