{"id":16493,"date":"2026-08-11T02:06:05","date_gmt":"2026-08-11T02:06:05","guid":{"rendered":"https:\/\/mva.vn\/?p=16493"},"modified":"2026-08-11T02:06:05","modified_gmt":"2026-08-11T02:06:05","slug":"cach-tinh-khau-tru-10-thue-tncn-tu-01-7-2026","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cach-tinh-khau-tru-10-thue-tncn-tu-01-7-2026\/","title":{"rendered":"C\u00e1ch t\u00ednh kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN t\u1eeb 01\/7\/2026"},"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>

C\u00e1ch t\u00ednh kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN t\u1eeb 01\/7\/2026<\/strong> c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi m\u00e0 doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp v\u00e3ng lai c\u1ea7n l\u01b0u \u00fd. Theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, t\u1eeb ng\u00e0y 01\/7\/2026, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa 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 03 th\u00e1ng n\u1ebfu nh\u1eadn kho\u1ea3n thu nh\u1eadp t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb 10% tr\u01b0\u1edbc khi chi tr\u1ea3. Quy \u0111\u1ecbnh m\u1edbi c\u0169ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, thu nh\u1eadp kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/p>\n

I. Quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN t\u1eeb 01\/7\/2026<\/h2>\n
\"C\u00e1ch
C\u00e1ch t\u00ednh kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN t\u1eeb 01\/7\/2026<\/figcaption><\/figure>\n

1.1. C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 kh\u1ea5u tr\u1eeb 10%<\/h3>\n

T\u1eeb ng\u00e0y 01\/7\/2026, vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn nhi\u1ec1u n\u1ed9i dung c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf. Theo kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa 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 03 th\u00e1ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% trong tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n chi tr\u1ea3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean.<\/p>\n

1.2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng kh\u1ea5u tr\u1eeb 10%<\/h3>\n

Quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb 10% ch\u1ee7 y\u1ebfu \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\n

    \n
  • Kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/li>\n
  • K\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng.<\/li>\n
  • Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng nh\u01b0ng sau \u0111\u00f3 v\u1eabn \u0111\u01b0\u1ee3c doanh nghi\u1ec7p chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c kho\u1ea3n thu nh\u1eadp kh\u00e1c thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng.<\/li>\n<\/ul>\n

    \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean v\u00e0 v\u1eabn \u0111ang l\u00e0m vi\u1ec7c, ti\u1ec1n l\u01b0\u01a1ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, kh\u00f4ng m\u1eb7c nhi\u00ean \u00e1p d\u1ee5ng kh\u1ea5u tr\u1eeb 10%.<\/p>\n

    1.3. Ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng l\u00e0 t\u00ednh theo t\u1eebng l\u1ea7n chi tr\u1ea3<\/h3>\n

    M\u1ed9t \u0111i\u1ec3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd t\u1eeb 01\/7\/2026 l\u00e0 ng\u01b0\u1ee1ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng l\u1ea7n chi tr\u1ea3<\/strong>, kh\u00f4ng ph\u1ea3i t\u1ed5ng thu nh\u1eadp trong th\u00e1ng.<\/p>\n

    C\u1ee5 th\u1ec3:<\/p>\n

      \n
    • Chi tr\u1ea3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean<\/strong>: kh\u1ea5u tr\u1eeb 10%.<\/li>\n
    • Chi tr\u1ea3 d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n<\/strong>: ch\u1ec9 kh\u1ea5u tr\u1eeb 10% khi c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u.<\/li>\n<\/ul>\n

      Nh\u01b0 v\u1eady, kh\u00f4ng n\u00ean hi\u1ec3u quy \u0111\u1ecbnh m\u1edbi l\u00e0 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng th\u00ec b\u1ecb kh\u1ea5u tr\u1eeb 10%. C\u00e1ch x\u00e1c \u0111\u1ecbnh ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o m\u1ee9c chi tr\u1ea3 c\u1ee7a t\u1eebng l\u1ea7n<\/strong>.<\/p>\n

      II. C\u00e1ch t\u00ednh kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN<\/h2>\n

      2.1. C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNCN kh\u1ea5u tr\u1eeb<\/h3>\n

      Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb 10%, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo c\u00f4ng th\u1ee9c:<\/p>\n

      Thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb = Thu nh\u1eadp thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb \u00d7 10%<\/strong><\/p>\n

      S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n.<\/p>\n

      2.2. V\u00ed d\u1ee5 nh\u1eadn 10 tri\u1ec7u \u0111\u1ed3ng<\/h3>\n

      Anh A kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi C\u00f4ng ty X.<\/p>\n

      Th\u00e1ng 8\/2026, C\u00f4ng ty X tr\u1ea3 cho anh A ti\u1ec1n th\u00f9 lao l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n<\/strong>.<\/p>\n

      Kho\u1ea3n thu nh\u1eadp n\u00e0y thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i kh\u1ea5u tr\u1eeb 10%.<\/p>\n

      S\u1ed1 thu\u1ebf TNCN b\u1ecb kh\u1ea5u tr\u1eeb:<\/p>\n

      10.000.000 \u00d7 10% = 1.000.000 \u0111\u1ed3ng<\/strong><\/p>\n

      S\u1ed1 ti\u1ec1n anh A th\u1ef1c nh\u1eadn:<\/p>\n

      10.000.000 \u2013 1.000.000 = 9.000.000 \u0111\u1ed3ng<\/strong><\/p>\n

      C\u00f4ng ty X c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb 1 tri\u1ec7u \u0111\u1ed3ng tr\u01b0\u1edbc khi thanh to\u00e1n cho anh A.<\/p>\n

      2.3. V\u00ed d\u1ee5 nh\u1eadn 20 tri\u1ec7u \u0111\u1ed3ng<\/h3>\n

      Ch\u1ecb B k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng v\u1edbi C\u00f4ng ty Y.<\/p>\n

      C\u00f4ng ty Y thanh to\u00e1n cho ch\u1ecb B 20 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n<\/strong>.<\/p>\n

      Thu\u1ebf TNCN kh\u1ea5u tr\u1eeb:<\/p>\n

      20.000.000 \u00d7 10% = 2.000.000 \u0111\u1ed3ng<\/strong><\/p>\n

      S\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn:<\/p>\n

      20.000.000 \u2013 2.000.000 = 18.000.000 \u0111\u1ed3ng<\/strong><\/p>\n

      Kho\u1ea3n 2 tri\u1ec7u \u0111\u1ed3ng l\u00e0 s\u1ed1 thu\u1ebf C\u00f4ng ty Y t\u1ea1m kh\u1ea5u tr\u1eeb \u0111\u1ec3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

      III. Tr\u01b0\u1eddng h\u1ee3p chi tr\u1ea3 d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n<\/h2>\n

      3.1. C\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb 10% kh\u00f4ng?<\/h3>\n

      N\u1ebfu kho\u1ea3n chi tr\u1ea3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng nh\u01b0ng d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n<\/strong>, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ch\u1ec9 kh\u1ea5u tr\u1eeb 10% khi c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u.<\/p>\n

      \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi c\u1ea7n \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n c\u1eadp nh\u1eadt khi l\u1eadp b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng thanh to\u00e1n th\u00f9 lao ho\u1eb7c b\u1ea3ng chi tr\u1ea3 thu nh\u1eadp t\u1eeb 01\/7\/2026.<\/p>\n

      3.2. V\u00ed d\u1ee5 chi tr\u1ea3 4 tri\u1ec7u \u0111\u1ed3ng<\/h3>\n

      C\u00f4ng ty A thu\u00ea anh B th\u1ef1c hi\u1ec7n m\u1ed9t c\u00f4ng vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 03 th\u00e1ng.<\/p>\n

      C\u00f4ng ty thanh to\u00e1n cho anh B 4 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n<\/strong>.<\/p>\n

      Kho\u1ea3n chi n\u00e0y d\u01b0\u1edbi ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n.<\/p>\n

      N\u1ebfu anh B kh\u00f4ng y\u00eau c\u1ea7u kh\u1ea5u tr\u1eeb thu\u1ebf, C\u00f4ng ty A kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 10% theo tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/p>\n

      N\u1ebfu anh B y\u00eau c\u1ea7u kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0:<\/p>\n

      4.000.000 \u00d7 10% = 400.000 \u0111\u1ed3ng<\/strong><\/p>\n

      Anh B th\u1ef1c nh\u1eadn:<\/p>\n

      4.000.000 \u2013 400.000 = 3.600.000 \u0111\u1ed3ng<\/strong><\/p>\n

      3.3. Kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ed9ng m\u00e1y m\u00f3c c\u00e1c l\u1ea7n chi tr\u1ea3<\/h3>\n

      Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ri\u00eang t\u1eebng l\u1ea7n thanh to\u00e1n.<\/p>\n

      V\u00ed d\u1ee5, C\u00f4ng ty A tr\u1ea3 cho m\u1ed9t c\u00e1 nh\u00e2n:<\/p>\n

        \n
      • Ng\u00e0y 05\/8: 3 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n
      • Ng\u00e0y 15\/8: 3 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n
      • Ng\u00e0y 25\/8: 3 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n

        Kh\u00f4ng n\u00ean m\u1eb7c nhi\u00ean c\u1ed9ng 3 l\u1ea7n th\u00e0nh 9 tri\u1ec7u \u0111\u1ed3ng r\u1ed3i \u00e1p d\u1ee5ng 10% ch\u1ec9 v\u00ec t\u1ed5ng s\u1ed1 ti\u1ec1n trong th\u00e1ng v\u01b0\u1ee3t 5 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

        Quy \u0111\u1ecbnh s\u1eed d\u1ee5ng ti\u00eau ch\u00ed t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean<\/strong>. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 v\u00e0o t\u1eebng l\u1ea7n chi tr\u1ea3 v\u00e0 b\u1ea3n ch\u1ea5t kho\u1ea3n thu nh\u1eadp \u0111\u1ec3 x\u1eed l\u00fd.<\/p>\n

        IV. Kh\u1ea5u tr\u1eeb 10% khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c<\/h2>\n

        4.1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/h3>\n

        M\u1ed9t \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd t\u1eeb 01\/7\/2026 l\u00e0 quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb 10% bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 thu nh\u1eadp kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/strong>.<\/p>\n

        \u0110i\u1ec1u n\u00e0y c\u00f3 \u00fd ngh\u0129a th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n doanh nghi\u1ec7p thanh to\u00e1n sau ng\u00e0y ngh\u1ec9 vi\u1ec7c.<\/p>\n

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

        Anh C ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi C\u00f4ng ty X ng\u00e0y 31\/7\/2026.<\/p>\n

        Ng\u00e0y 10\/8\/2026, C\u00f4ng ty X thanh to\u00e1n cho anh C kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng c\u00f2n l\u1ea1i l\u00e0 8 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

        N\u1ebfu kho\u1ea3n thu nh\u1eadp thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP th\u00ec C\u00f4ng ty X th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb:<\/p>\n

        8.000.000 \u00d7 10% = 800.000 \u0111\u1ed3ng<\/strong><\/p>\n

        Anh C nh\u1eadn th\u1ef1c t\u1ebf:<\/p>\n

        8.000.000 \u2013 800.000 = 7.200.000 \u0111\u1ed3ng.<\/strong><\/p>\n

        4.2. Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a th\u00e1ng tr\u01b0\u1edbc nh\u01b0ng tr\u1ea3 sau khi ngh\u1ec9 vi\u1ec7c<\/h3>\n

        K\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n l\u01b0\u01a1ng ph\u00e1t sinh trong th\u1eddi gian ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n l\u00e0m vi\u1ec7c nh\u01b0ng doanh nghi\u1ec7p thanh to\u00e1n sau khi H\u0110L\u0110 \u0111\u00e3 ch\u1ea5m d\u1ee9t.<\/p>\n

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

        Ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c ng\u00e0y 30\/6\/2026.<\/p>\n

        Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 6 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p thanh to\u00e1n v\u00e0o ng\u00e0y 10\/7\/2026.<\/p>\n

        Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 nh\u00ecn v\u00e0o th\u00e1ng ph\u00e1t sinh ti\u1ec1n l\u01b0\u01a1ng. C\u1ea7n xem x\u00e9t t\u00ecnh tr\u1ea1ng H\u0110L\u0110 v\u00e0 th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n

        4.3. Kh\u1ea5u tr\u1eeb 10% kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1eafc ch\u1eafn ph\u1ea3i ch\u1ecbu thu\u1ebf 10%<\/h3>\n

        \u0110\u00e2y l\u00e0 \u0111i\u1ec3m r\u1ea5t quan tr\u1ecdng.<\/p>\n

        10% l\u00e0 t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n<\/strong>, kh\u00f4ng nh\u1ea5t thi\u1ebft l\u00e0 s\u1ed1 thu\u1ebf cu\u1ed1i c\u00f9ng ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i ch\u1ecbu trong c\u1ea3 n\u0103m.<\/p>\n

        Khi quy\u1ebft to\u00e1n thu\u1ebf, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 ph\u1ea3i t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

        N\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh.<\/p>\n

        V. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft \u0111\u1ec3 t\u1ea1m th\u1eddi kh\u00f4ng kh\u1ea5u tr\u1eeb<\/h2>\n

        5.1. Khi n\u00e0o \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft?<\/h3>\n

        Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP cho ph\u00e9p tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb 10% nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf sau gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 l\u00e0m cam k\u1ebft g\u1eedi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb.<\/p>\n

        Tuy nhi\u00ean, c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n

        Kh\u00f4ng ph\u1ea3i m\u1ecdi c\u00e1 nh\u00e2n nh\u1eadn d\u01b0\u1edbi ho\u1eb7c tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec1u m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft.<\/p>\n

        5.2. V\u00ed d\u1ee5 v\u1ec1 cam k\u1ebft<\/h3>\n

        Ch\u1ecb D ch\u1ec9 c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb 10%.<\/p>\n

        Trong n\u0103m 2026, ch\u1ecb \u01b0\u1edbc t\u00ednh t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf sau khi t\u00ednh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

        N\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh, ch\u1ecb D c\u00f3 th\u1ec3 l\u1eadp cam k\u1ebft g\u1eedi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 c\u0103n c\u1ee9 t\u1ea1m th\u1eddi kh\u00f4ng kh\u1ea5u tr\u1eeb 10%.<\/p>\n

        5.3. C\u00e1 nh\u00e2n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 cam k\u1ebft<\/h3>\n

        Khi l\u1eadp cam k\u1ebft, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ea3o \u0111\u1ea3m th\u00f4ng tin k\u00ea khai l\u00e0 ch\u00ednh x\u00e1c.<\/p>\n

        N\u1ebfu cu\u1ed1i n\u0103m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0ng tr\u01b0\u1edbc \u0111\u00f3 c\u00e1 nh\u00e2n \u0111\u00e3 cam k\u1ebft kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf, c\u00e1 nh\u00e2n ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

        Doanh nghi\u1ec7p c\u0169ng c\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng cam k\u1ebft l\u00e0m c\u0103n c\u1ee9 kh\u00f4ng kh\u1ea5u tr\u1eeb.<\/p>\n

        VI. L\u01b0u \u00fd cho k\u1ebf to\u00e1n khi kh\u1ea5u tr\u1eeb 10% t\u1eeb 01\/7\/2026<\/h2>\n

        6.1. Ki\u1ec3m tra t\u00ecnh tr\u1ea1ng h\u1ee3p \u0111\u1ed3ng<\/h3>\n

        Tr\u01b0\u1edbc khi t\u00ednh 10%, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh:<\/p>\n

          \n
        • C\u00e1 nh\u00e2n c\u00f3 k\u00fd H\u0110L\u0110 hay kh\u00f4ng.<\/li>\n
        • N\u1ebfu c\u00f3 th\u00ec H\u0110L\u0110 d\u01b0\u1edbi 03 th\u00e1ng hay t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean.<\/li>\n
        • H\u0110L\u0110 c\u00f2n hi\u1ec7u l\u1ef1c hay \u0111\u00e3 ch\u1ea5m d\u1ee9t.<\/li>\n
        • Kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c chi tr\u1ea3 l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, th\u00f9 lao hay kho\u1ea3n chi kh\u00e1c.<\/li>\n<\/ul>\n

          \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng sai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/p>\n

          6.2. X\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1eebng l\u1ea7n chi tr\u1ea3<\/h3>\n

          K\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n c\u1ee7a t\u1eebng l\u1ea7n chi tr\u1ea3<\/strong>, kh\u00f4ng ph\u1ea3i m\u1eb7c nhi\u00ean l\u1ea5y t\u1ed5ng thu nh\u1eadp trong th\u00e1ng.<\/p>\n

          \u0110\u1eb7c bi\u1ec7t, c\u1ea7n l\u01b0u l\u1ea1i ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ec3 ch\u1ee9ng minh th\u1eddi \u0111i\u1ec3m v\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf \u0111\u00e3 tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/p>\n

          6.3. Ph\u00e2n bi\u1ec7t kh\u1ea5u tr\u1eeb 10% v\u1edbi bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn<\/h3>\n

          Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ec1u \u00e1p d\u1ee5ng 10%.<\/p>\n

          C\u00f3 th\u1ec3 kh\u00e1i qu\u00e1t:<\/p>\n

          Kh\u00f4ng H\u0110L\u0110 ho\u1eb7c H\u0110L\u0110 d\u01b0\u1edbi 03 th\u00e1ng \u2192<\/strong> xem x\u00e9t kh\u1ea5u tr\u1eeb 10% n\u1ebfu kho\u1ea3n chi t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n.<\/p>\n

          \u0110\u00e3 ch\u1ea5m d\u1ee9t H\u0110L\u0110 v\u00e0 nh\u1eadn kho\u1ea3n thu nh\u1eadp thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh \u2192<\/strong> xem x\u00e9t kh\u1ea5u tr\u1eeb 10%.<\/p>\n

          \u0110ang c\u00f3 H\u0110L\u0110 t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean \u2192<\/strong> th\u00f4ng th\u01b0\u1eddng t\u00ednh thu\u1ebf TNCN theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n n\u1ebfu thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng.<\/p>\n

          6.4. L\u01b0u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/h3>\n

          Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u0111\u1ea7y \u0111\u1ee7:<\/p>\n

            \n
          • H\u1ee3p \u0111\u1ed3ng.<\/li>\n
          • B\u1ea3ng thanh to\u00e1n thu nh\u1eadp.<\/li>\n
          • Ch\u1ee9ng t\u1eeb chi ti\u1ec1n.<\/li>\n
          • Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/li>\n
          • Cam k\u1ebft c\u1ee7a c\u00e1 nh\u00e2n n\u1ebfu c\u00f3.<\/li>\n
          • H\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c ch\u1ea5m d\u1ee9t H\u0110L\u0110 n\u1ebfu kho\u1ea3n chi ph\u00e1t sinh sau ngh\u1ec9 vi\u1ec7c.<\/li>\n<\/ul>\n

            H\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

            6.5. C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng<\/h3>\n

            T\u1eeb 01\/7\/2026, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t l\u1ea1i ph\u1ea7n m\u1ec1m ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ea7n m\u1ec1m thu\u1ebf TNCN.<\/p>\n

            \u0110\u1eb7c bi\u1ec7t c\u1ea7n c\u1eadp nh\u1eadt ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n<\/strong> thay cho ng\u01b0\u1ee1ng c\u0169 v\u00e0 thi\u1ebft l\u1eadp \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p chi tr\u1ea3 d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n khi c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u kh\u1ea5u tr\u1eeb.<\/p>\n

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

            C\u00e1ch t\u00ednh kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN t\u1eeb 01\/7\/2026<\/strong> \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd H\u0110L\u0110 ho\u1eb7c k\u00fd H\u0110L\u0110 d\u01b0\u1edbi 03 th\u00e1ng, n\u1ebfu kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u01b0\u1ee3c chi tr\u1ea3 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean<\/strong>, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb 10% tr\u00ean kho\u1ea3n thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3<\/strong>. Tr\u01b0\u1eddng h\u1ee3p chi tr\u1ea3 d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n th\u00ec ch\u1ec9 kh\u1ea5u tr\u1eeb 10% khi c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u.<\/p>\n

            \u0110\u00e1ng ch\u00fa \u00fd, quy \u0111\u1ecbnh m\u1edbi c\u0169ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, thu nh\u1eadp kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t H\u0110L\u0110. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra k\u1ef9 th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 v\u00e0 m\u1ee9c ti\u1ec1n c\u1ee7a t\u1eebng l\u1ea7n thanh to\u00e1n tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb.<\/p>","protected":false},"excerpt":{"rendered":"

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