{"id":16418,"date":"2026-08-06T03:15:49","date_gmt":"2026-08-06T03:15:49","guid":{"rendered":"https:\/\/mva.vn\/?p=16418"},"modified":"2026-08-06T03:15:49","modified_gmt":"2026-08-06T03:15:49","slug":"tu-1-7-2026-nguoi-phu-thuoc-phai-song-cung-nguoi-nop-thue-trong-truong-hop-nao","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/tu-1-7-2026-nguoi-phu-thuoc-phai-song-cung-nguoi-nop-thue-trong-truong-hop-nao\/","title":{"rendered":"T\u1eeb 1\/7\/2026, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?"},"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 1\/7\/2026, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o? \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Theo quy \u0111\u1ecbnh m\u1edbi, kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec1u ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh. \u0110i\u1ec1u ki\u1ec7n “\u0111ang s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf” ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u00f3m c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng. Vi\u1ec7c hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh n\u00e0y s\u1ebd gi\u00fap c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00fang quy \u0111\u1ecbnh, tr\u00e1nh b\u1ecb t\u1eeb ch\u1ed1i gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n

I. C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2026<\/h2>\n
\"T\u1eeb
T\u1eeb 1\/7\/2026, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/figcaption><\/figure>\n

1.1. Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/h3>\n

T\u1eeb ng\u00e0y 01\/7\/2026<\/strong>, Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025, trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n

1.2. M\u1ee5c \u0111\u00edch c\u1ee7a quy \u0111\u1ecbnh m\u1edbi<\/h3>\n

Quy \u0111\u1ecbnh nh\u1eb1m:<\/p>\n

    \n
  • X\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/li>\n
  • H\u1ea1n ch\u1ebf vi\u1ec7c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf.<\/li>\n
  • B\u1ea3o \u0111\u1ea3m vi\u1ec7c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt b\u1ea3o v\u1ec7.<\/li>\n<\/ul>\n

    1.3. Kh\u00f4ng \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h3>\n

    M\u1ed9t \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong> kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng cho m\u1ed9t nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

    II. Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf?<\/h2>\n

    2.1. \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi “c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a”<\/h3>\n

    Theo kho\u1ea3n 2 \u0110i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, \u0111i\u1ec1u ki\u1ec7n \u0111ang s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong> \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi 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 ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng.<\/p>\n

    2.2. Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c nh\u00f3m n\u00e0y<\/h3>\n

    Bao g\u1ed3m:<\/p>\n

      \n
    • Anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t.<\/li>\n
    • \u00d4ng n\u1ed9i, b\u00e0 n\u1ed9i.<\/li>\n
    • \u00d4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i.<\/li>\n
    • C\u00f4 ru\u1ed9t, d\u00ec ru\u1ed9t.<\/li>\n
    • Ch\u00fa ru\u1ed9t, b\u00e1c ru\u1ed9t, c\u1eadu ru\u1ed9t.<\/li>\n
    • Ch\u00e1u ru\u1ed9t.<\/li>\n
    • Ng\u01b0\u1eddi 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 c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n

      2.3. \u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c<\/h3>\n

      \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y ph\u1ea3i \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng:<\/p>\n

        \n
      • \u0110ang s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n
      • Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh.<\/li>\n
      • \u0110\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 thu nh\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf TNCN.<\/li>\n<\/ul>\n

        III. Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i s\u1ed1ng c\u00f9ng<\/h2>\n

        3.1. Con c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h3>\n

        Bao g\u1ed3m:<\/p>\n

          \n
        • Con d\u01b0\u1edbi 18 tu\u1ed5i.<\/li>\n
        • Con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean b\u1ecb m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1.<\/li>\n
        • Con khuy\u1ebft t\u1eadt.<\/li>\n
        • Con kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.<\/li>\n
        • Con \u0111ang h\u1ecdc theo quy \u0111\u1ecbnh v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 thu nh\u1eadp.<\/li>\n<\/ul>\n

          Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong>.<\/p>\n

          3.2. V\u1ee3 ho\u1eb7c ch\u1ed3ng<\/h3>\n

          V\u1ee3 ho\u1eb7c ch\u1ed3ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u0169ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ch\u1ee9ng minh \u0111ang s\u1ed1ng c\u00f9ng<\/strong> theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n

          3.3. Cha m\u1eb9<\/h3>\n

          \u0110\u1ed1i v\u1edbi:<\/p>\n

            \n
          • Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb.<\/li>\n
          • Cha nu\u00f4i, m\u1eb9 nu\u00f4i.<\/li>\n
          • Cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf.<\/li>\n
          • Cha v\u1ee3, m\u1eb9 v\u1ee3.<\/li>\n
          • Cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng.<\/li>\n<\/ul>\n

            Ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c theo quy \u0111\u1ecbnh.<\/p>\n

            IV. H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h2>\n

            4.1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd<\/h3>\n

            Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n:<\/p>\n

              \n
            • \u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n
            • C\u00f3 m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u0103ng k\u00fd).<\/li>\n
            • Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

              \n

              4.2. Ch\u1ee9ng minh vi\u1ec7c s\u1ed1ng c\u00f9ng<\/h3>\n

              \u0110\u1ed1i v\u1edbi nh\u00f3m c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a, h\u1ed3 s\u01a1 ph\u1ea3i th\u1ec3 hi\u1ec7n ho\u1eb7c ch\u1ee9ng minh vi\u1ec7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111ang sinh s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

              4.3. Ch\u1ee9ng minh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng<\/h3>\n

              Ngo\u00e0i vi\u1ec7c s\u1ed1ng c\u00f9ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ph\u1ea3i ch\u1ee9ng minh m\u00ecnh c\u00f3 ngh\u0129a v\u1ee5 tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh.<\/p>\n

              V. \u0110i\u1ec3m m\u1edbi so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y<\/h2>\n

              5.1. B\u1ed5 sung \u0111i\u1ec1u ki\u1ec7n s\u1ed1ng c\u00f9ng<\/h3>\n

              Tr\u01b0\u1edbc \u0111\u00e2y, quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u1eb7t ra \u0111i\u1ec1u ki\u1ec7n \u0111ang s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong> \u0111\u1ed1i v\u1edbi nh\u00f3m c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a. T\u1eeb ng\u00e0y 01\/7\/2026, \u0111\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/p>\n

              5.2. H\u1ea1n ch\u1ebf \u0111\u0103ng k\u00fd kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf<\/h3>\n

              Quy \u0111\u1ecbnh m\u1edbi gi\u00fap c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf r\u00f5 r\u00e0ng h\u01a1n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n

              5.3. Kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c nh\u00f3m kh\u00e1c<\/h3>\n

              \u0110i\u1ec1u ki\u1ec7n s\u1ed1ng c\u00f9ng kh\u00f4ng m\u1edf r\u1ed9ng<\/strong> sang c\u00e1c nh\u00f3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 con, cha m\u1eb9 ho\u1eb7c v\u1ee3, ch\u1ed3ng. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m nhi\u1ec1u ng\u01b0\u1eddi th\u01b0\u1eddng hi\u1ec3u nh\u1ea7m khi \u0111\u1ecdc quy \u0111\u1ecbnh m\u1edbi.<\/p>\n

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

              6.1. T\u1eeb 01\/7\/2026, t\u1ea5t c\u1ea3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng?<\/h3>\n

              Kh\u00f4ng. \u0110i\u1ec1u ki\u1ec7n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi 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 tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng.<\/p>\n

              6.2. Cha m\u1eb9 c\u00f3 ph\u1ea3i s\u1ed1ng c\u00f9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng?<\/h3>\n

              Kh\u00f4ng. Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP kh\u00f4ng quy \u0111\u1ecbnh cha m\u1eb9 ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

              6.3. Con \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc \u1edf xa c\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng?<\/h3>\n

              C\u00f3. N\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ed9 tu\u1ed5i, vi\u1ec7c h\u1ecdc v\u00e0 m\u1ee9c thu nh\u1eadp theo quy \u0111\u1ecbnh th\u00ec v\u1eabn \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

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

              T\u1eeb 1\/7\/2026, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o? Theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, \u0111i\u1ec1u ki\u1ec7n \u0111ang s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u00f3m c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a 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 c\u1ee7a Lu\u1eadt H\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi con, cha m\u1eb9, v\u1ee3 ho\u1eb7c ch\u1ed3ng. Do \u0111\u00f3, c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u00f3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/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 1\/7\/2026, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o? \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi..<\/p>\n","protected":false},"author":1,"featured_media":16419,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16418","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 1\/7\/2026, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o? 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