{"id":16499,"date":"2026-08-11T02:43:43","date_gmt":"2026-08-11T02:43:43","guid":{"rendered":"https:\/\/mva.vn\/?p=16499"},"modified":"2026-08-11T02:43:43","modified_gmt":"2026-08-11T02:43:43","slug":"khau-tru-10-thue-tncn-nghi-viec-co-duoc-hoan-cuoi-nam","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/khau-tru-10-thue-tncn-nghi-viec-co-duoc-hoan-cuoi-nam\/","title":{"rendered":"Kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN do ngh\u1ec9 vi\u1ec7c c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 l\u1ea1i v\u00e0o cu\u1ed1i n\u0103m?"},"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>

\u00a0Kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN do ngh\u1ec9 vi\u1ec7c c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 l\u1ea1i v\u00e0o cu\u1ed1i n\u0103m? \u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng quan t\u00e2m khi doanh nghi\u1ec7p thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c kho\u1ea3n thu nh\u1eadp kh\u00e1c sau khi \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t H\u0110L\u0110 thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i kh\u1ea5u tr\u1eeb 10% tr\u01b0\u1edbc khi chi tr\u1ea3. Tuy nhi\u00ean, 10% ch\u1ec9 l\u00e0 kho\u1ea3n thu\u1ebf t\u1ea1m kh\u1ea5u tr\u1eeb. Khi quy\u1ebft to\u00e1n thu\u1ebf, n\u1ebfu s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p th\u1ea5p h\u01a1n s\u1ed1 \u0111\u00e3 kh\u1ea5u tr\u1eeb, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh.<\/em><\/p>\n

I. Kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN khi ngh\u1ec9 vi\u1ec7c l\u00e0 g\u00ec?<\/h2>\n
\"Kh\u1ea5u
Kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN do ngh\u1ec9 vi\u1ec7c c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 l\u1ea1i v\u00e0o cu\u1ed1i n\u0103m?<\/figcaption><\/figure>\n

1.1. Quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb 10% t\u1eeb 01\/7\/2026<\/h3>\n

T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/p>\n

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\u0110L\u0110 ho\u1eb7c k\u00fd H\u0110L\u0110 d\u01b0\u1edbi 03 th\u00e1ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% n\u1ebfu m\u1ee9c chi tr\u1ea3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean. \u0110\u00e1ng ch\u00fa \u00fd, quy \u0111\u1ecbnh n\u00e0y bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t H\u0110L\u0110. V\u00ed d\u1ee5, ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c v\u00e0o th\u00e1ng 7\/2026 nh\u01b0ng doanh nghi\u1ec7p c\u00f2n kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng ho\u1eb7c kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 thanh to\u00e1n sau khi H\u0110L\u0110 \u0111\u00e3 ch\u1ea5m d\u1ee9t. N\u1ebfu kho\u1ea3n chi thu\u1ed9c di\u1ec7n quy \u0111\u1ecbnh v\u00e0 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 10% tr\u01b0\u1edbc khi tr\u1ea3.<\/p>\n

1.2. 10% c\u00f3 ph\u1ea3i l\u00e0 s\u1ed1 thu\u1ebf cu\u1ed1i c\u00f9ng kh\u00f4ng?<\/h3>\n

Kh\u00f4ng.<\/strong><\/p>\n

\u0110\u00e2y l\u00e0 \u0111i\u1ec3m ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5. Kh\u1ea5u tr\u1eeb 10% t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp l\u00e0 ph\u01b0\u01a1ng th\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n. S\u1ed1 thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p trong n\u0103m. Khi quy\u1ebft to\u00e1n, c\u01a1 quan thu\u1ebf s\u1ebd x\u00e1c \u0111\u1ecbnh l\u1ea1i:<\/p>\n

T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2013 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb = thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/p>\n

Sau \u0111\u00f3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNCN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

N\u1ebfu:<\/p>\n

Thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb > Thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p<\/strong><\/p>\n

th\u00ec c\u00f3 th\u1ec3 ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba. Khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00f3 \u0111\u1ec1 ngh\u1ecb, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh.<\/p>\n

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

T\u1eeb 01\/7\/2026, ng\u01b0\u1ee1ng kh\u1ea5u tr\u1eeb b\u1eaft bu\u1ed9c l\u00e0 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n chi tr\u1ea3<\/strong> \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/p>\n

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

C\u00f4ng ty thanh to\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c 8 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n.<\/p>\n

Thu\u1ebf TNCN t\u1ea1m kh\u1ea5u tr\u1eeb:<\/p>\n

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

Ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn:<\/p>\n

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

Kho\u1ea3n 800.000 \u0111\u1ed3ng n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb khi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n.<\/p>\n

II. Khi n\u00e0o ng\u01b0\u1eddi ngh\u1ec9 vi\u1ec7c \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i thu\u1ebf TNCN?<\/h2>\n

2.1. C\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba sau quy\u1ebft to\u00e1n<\/h3>\n

Kh\u00f4ng ph\u1ea3i c\u1ee9 b\u1ecb kh\u1ea5u tr\u1eeb 10% l\u00e0 cu\u1ed1i n\u0103m ch\u1eafc ch\u1eafn \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. \u0110i\u1ec1u ki\u1ec7n quan tr\u1ecdng l\u00e0 sau khi quy\u1ebft to\u00e1n, c\u00e1 nh\u00e2n ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba<\/strong>.<\/p>\n

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

Trong n\u0103m 2026, anh A c\u00f3 t\u1ed5ng s\u1ed1 thu\u1ebf TNCN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Tuy nhi\u00ean, c\u00e1c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a anh A t\u1ed5ng c\u1ed9ng 5 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Khi \u0111\u00f3:<\/p>\n

5 tri\u1ec7u \u2013 2 tri\u1ec7u = 3 tri\u1ec7u \u0111\u1ed3ng n\u1ed9p th\u1eeba.<\/strong><\/p>\n

N\u1ebfu anh A c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, kho\u1ea3n 3 tri\u1ec7u \u0111\u1ed3ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb theo quy \u0111\u1ecbnh.<\/p>\n

2.2. T\u1ed5ng thu nh\u1eadp c\u1ea3 n\u0103m ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf<\/h3>\n

\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p \u1edf ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c gi\u1eefa n\u0103m.<\/p>\n

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

Ch\u1ecb B l\u00e0m vi\u1ec7c t\u1eeb th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 7\/2026 r\u1ed3i ngh\u1ec9 vi\u1ec7c.<\/p>\n

Doanh nghi\u1ec7p thanh to\u00e1n m\u1ed9t kho\u1ea3n thu nh\u1eadp sau khi ch\u1ea5m d\u1ee9t H\u0110L\u0110 v\u00e0 \u0111\u00e3 kh\u1ea5u tr\u1eeb 10%.Tuy nhi\u00ean, t\u1ed5ng thu nh\u1eadp c\u1ea3 n\u0103m c\u1ee7a ch\u1ecb B sau khi t\u00ednh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u00e1t sinh thu\u1ebf.Khi quy\u1ebft to\u00e1n, s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p c\u00f3 th\u1ec3 b\u1eb1ng 0 \u0111\u1ed3ng<\/strong>.N\u1ebfu tr\u01b0\u1edbc \u0111\u00f3 doanh nghi\u1ec7p \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec ch\u1ecb B c\u00f3 th\u1ec3 ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba.Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ch\u1ecb B c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

2.3. Thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p th\u1ea5p h\u01a1n s\u1ed1 \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/h3>\n

Kh\u00f4ng nh\u1ea5t thi\u1ebft thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i b\u1eb1ng 0 m\u1edbi \u0111\u01b0\u1ee3c ho\u00e0n.<\/p>\n

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

T\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb trong n\u0103m: 8 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n

Sau quy\u1ebft to\u00e1n, s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p: 5 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n

S\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba:<\/p>\n

8 tri\u1ec7u \u2013 5 tri\u1ec7u = 3 tri\u1ec7u \u0111\u1ed3ng.<\/strong><\/p>\n

N\u1ebfu c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n th\u00ec ph\u1ea7n n\u1ed9p th\u1eeba c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n.<\/p>\n

III. C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n<\/h2>\n

3.1. C\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n<\/h3>\n

C\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba theo c\u00f4ng th\u1ee9c:<\/p>\n

Thu\u1ebf n\u1ed9p th\u1eeba = T\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 n\u1ed9p \u2013 S\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p<\/strong><\/p>\n

N\u1ebfu k\u1ebft qu\u1ea3 l\u1edbn h\u01a1n 0 th\u00ec c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba.<\/p>\n

N\u1ebfu k\u1ebft qu\u1ea3 b\u1eb1ng 0 th\u00ec kh\u00f4ng ph\u00e1t sinh ho\u00e0n thu\u1ebf.<\/p>\n

N\u1ebfu k\u1ebft qu\u1ea3 nh\u1ecf h\u01a1n 0 th\u00ec c\u00e1 nh\u00e2n c\u00f2n ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf.<\/p>\n

3.2. V\u00ed d\u1ee5 ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c gi\u1eefa n\u0103m<\/h3>\n

Anh C l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty X t\u1eeb th\u00e1ng 1\/2026 \u0111\u1ebfn th\u00e1ng 6\/2026.<\/p>\n

Sau khi ngh\u1ec9 vi\u1ec7c, C\u00f4ng ty X c\u00f2n thanh to\u00e1n cho anh C m\u1ed9t kho\u1ea3n thu nh\u1eadp 10 tri\u1ec7u \u0111\u1ed3ng v\u00e0 kh\u1ea5u tr\u1eeb:<\/p>\n

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

Trong c\u1ea3 n\u0103m 2026, anh C ch\u1ec9 c\u00f3 c\u00e1c kho\u1ea3n thu nh\u1eadp n\u00e0y.<\/p>\n

Sau khi t\u00ednh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb, anh C x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNCN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 500.000 \u0111\u1ed3ng<\/strong>.<\/p>\n

Trong khi \u0111\u00f3, t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb l\u00e0 1.000.000 \u0111\u1ed3ng<\/strong>.<\/p>\n

S\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba:<\/p>\n

1.000.000 \u2013 500.000 = 500.000 \u0111\u1ed3ng.<\/strong><\/p>\n

N\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00f3 y\u00eau c\u1ea7u, anh C c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n 500.000 \u0111\u1ed3ng.<\/p>\n

3.3. Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf th\u1ef1c t\u1ebf b\u1eb1ng 0<\/h3>\n

Gi\u1ea3 s\u1eed ch\u1ecb D c\u00f3 t\u1ed5ng thu nh\u1eadp trong n\u0103m 2026 nh\u01b0ng sau khi t\u00ednh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb th\u00ec kh\u00f4ng ph\u00e1t sinh thu\u1ebf TNCN.<\/p>\n

Trong n\u0103m, ch\u1ecb D \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Khi quy\u1ebft to\u00e1n:<\/p>\n

Thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p = 0 \u0111\u1ed3ng<\/strong><\/p>\n

Thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb = 2 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/p>\n

Nh\u01b0 v\u1eady:<\/p>\n

Thu\u1ebf n\u1ed9p th\u1eeba = 2 tri\u1ec7u \u0111\u1ed3ng.<\/strong><\/p>\n

N\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf, ch\u1ecb D c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n l\u1ea1i kho\u1ea3n 2 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

IV. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb?<\/h2>\n

4.1. C\u00e1 nh\u00e2n c\u00f3 th\u1ec3 t\u1ef1 quy\u1ebft to\u00e1n<\/h3>\n

Khi \u0111\u00e3 ngh\u1ec9 vi\u1ec7c, ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u01b0\u1eddng kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p c\u0169 quy\u1ebft to\u00e1n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p. \u0110\u1eb7c bi\u1ec7t, n\u1ebfu trong n\u0103m c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp ho\u1eb7c \u0111\u00e3 ngh\u1ec9 vi\u1ec7c v\u00e0 kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n, c\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n hay ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n. N\u1ebfu l\u1ef1a ch\u1ecdn quy\u1ebft to\u00e1n tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n thu nh\u1eadp trong n\u0103m v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb. Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP c\u0169ng quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u1ef1a ch\u1ecdn quy\u1ebft to\u00e1n tr\u1ef1c ti\u1ebfp th\u00ec h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf h\u1ed7 tr\u1ee3 t\u1ed5ng h\u1ee3p c\u00e1c ngu\u1ed3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh trong n\u0103m v\u00e0 tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb.<\/p>\n

4.2. Chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/h3>\n

Ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00ean y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong> \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb.<\/p>\n

\u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong n\u0103m.<\/p>\n

Khi ngh\u1ec9 vi\u1ec7c, ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00ean ki\u1ec3m tra:<\/p>\n

    \n
  • \n

    T\u1ed5ng thu nh\u1eadp \u0111\u00e3 nh\u1eadn.<\/p>\n<\/li>\n

  • \n

    S\u1ed1 thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb.<\/p>\n<\/li>\n

  • \n

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

  • \n

    Th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf.<\/p>\n<\/li>\n

  • \n

    Th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu c\u00f3.<\/p>\n<\/li>\n<\/ul>\n

    4.3. Kh\u00f4ng ph\u1ea3i c\u1ee9 mu\u1ed1n ho\u00e0n l\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n<\/h3>\n

    C\u00e1 nh\u00e2n c\u1ea7n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh. N\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u00fang b\u1eb1ng s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p th\u00ec kh\u00f4ng c\u00f3 kho\u1ea3n thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec3 ho\u00e0n. N\u1ebfu s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 kh\u1ea5u tr\u1eeb th\u00ec c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p th\u00eam ph\u1ea7n c\u00f2n thi\u1ebfu.<\/p>\n

    V. Tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n 10%?<\/h2>\n

    5.1. Thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p cao h\u01a1n s\u1ed1 \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/h3>\n

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

    S\u1ed1 thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb trong n\u0103m: 4 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n

    Sau quy\u1ebft to\u00e1n, s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p: 6 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n

    Khi \u0111\u00f3, c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n.<\/p>\n

    Ng\u01b0\u1ee3c l\u1ea1i, c\u00e1 nh\u00e2n c\u00f2n ph\u1ea3i n\u1ed9p:<\/p>\n

    6 tri\u1ec7u \u2013 4 tri\u1ec7u = 2 tri\u1ec7u \u0111\u1ed3ng.<\/strong><\/p>\n

    5.2. Kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba<\/h3>\n

    N\u1ebfu:<\/p>\n

    Thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb = Thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p<\/strong><\/p>\n

    th\u00ec kh\u00f4ng c\u00f3 kho\u1ea3n thu\u1ebf n\u1ed9p th\u1eeba.<\/p>\n

    Do \u0111\u00f3, kh\u00f4ng ph\u00e1t sinh s\u1ed1 ti\u1ec1n \u0111\u1ec3 ho\u00e0n.<\/p>\n

    5.3. Kh\u00f4ng n\u00ean nh\u1ea7m ho\u00e0n thu\u1ebf v\u1edbi nh\u1eadn l\u1ea1i to\u00e0n b\u1ed9 ti\u1ec1n b\u1ecb kh\u1ea5u tr\u1eeb<\/h3>\n

    M\u1ed9t s\u1ed1 ng\u01b0\u1eddi lao \u0111\u1ed9ng cho r\u1eb1ng c\u1ee9 b\u1ecb kh\u1ea5u tr\u1eeb 10% sau khi ngh\u1ec9 vi\u1ec7c th\u00ec cu\u1ed1i n\u0103m s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i to\u00e0n b\u1ed9 10%.<\/p>\n

    C\u00e1ch hi\u1ec3u n\u00e0y kh\u00f4ng ch\u00ednh x\u00e1c<\/strong>.<\/p>\n

    S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 quy\u1ebft to\u00e1n thu\u1ebf c\u1ea3 n\u0103m.<\/p>\n

    C\u00f3 th\u1ec3:<\/p>\n

      \n
    • \n

      \u0110\u01b0\u1ee3c ho\u00e0n to\u00e0n b\u1ed9 s\u1ed1 \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/p>\n<\/li>\n

    • \n

      \u0110\u01b0\u1ee3c ho\u00e0n m\u1ed9t ph\u1ea7n.<\/p>\n<\/li>\n

    • \n

      Kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n.<\/p>\n<\/li>\n

    • \n

      Ho\u1eb7c ph\u1ea3i n\u1ed9p th\u00eam.<\/p>\n<\/li>\n<\/ul>\n

      VI. L\u01b0u \u00fd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 k\u1ebf to\u00e1n<\/h2>\n

      6.1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00ean gi\u1eef ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb<\/h3>\n

      Sau khi ngh\u1ec9 vi\u1ec7c, ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00ean y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn kho\u1ea3n thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb. \u0110\u1eb7c bi\u1ec7t c\u1ea7n gi\u1eef ch\u1ee9ng t\u1eeb n\u1ebfu trong n\u0103m chuy\u1ec3n sang l\u00e0m vi\u1ec7c cho doanh nghi\u1ec7p kh\u00e1c. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u1ed5ng h\u1ee3p ch\u00ednh x\u00e1c to\u00e0n b\u1ed9 thu nh\u1eadp v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p khi quy\u1ebft to\u00e1n.<\/p>\n

      6.2. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang kho\u1ea3n 10%<\/h3>\n

      T\u1eeb 01\/7\/2026, doanh nghi\u1ec7p ph\u1ea3i ch\u00fa \u00fd quy \u0111\u1ecbnh m\u1edbi t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t H\u0110L\u0110 nh\u01b0ng doanh nghi\u1ec7p v\u1eabn c\u00f2n kho\u1ea3n thu nh\u1eadp ph\u1ea3i tr\u1ea3, n\u1ebfu thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh v\u00e0 m\u1ee9c chi tr\u1ea3 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i xem x\u00e9t kh\u1ea5u tr\u1eeb 10%.<\/p>\n

      6.3. Kh\u1ea5u tr\u1eeb 10% kh\u00f4ng \u0111\u1ed3ng ngh\u0129a ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i ch\u1ecbu thu\u1ebf 10%<\/h3>\n

      \u0110\u00e2y l\u00e0 \u0111i\u1ec3m quan tr\u1ecdng nh\u1ea5t c\u1ee7a b\u00e0i vi\u1ebft.<\/p>\n

      10% l\u00e0 t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n.<\/strong><\/p>\n

      S\u1ed1 thu\u1ebf cu\u1ed1i c\u00f9ng v\u1eabn ph\u1ea3i x\u00e1c \u0111\u1ecbnh th\u00f4ng qua quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu c\u00e1 nh\u00e2n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i quy\u1ebft to\u00e1n.Do \u0111\u00f3, ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh r\u1eb1ng m\u00ecnh \u0111\u00e3 b\u1ecb tr\u1eeb 10% th\u00ec s\u1ed1 ti\u1ec1n n\u00e0y ch\u1eafc ch\u1eafn m\u1ea5t.<\/p>\n

      6.4. Ki\u1ec3m tra t\u1ea5t c\u1ea3 ngu\u1ed3n thu nh\u1eadp trong n\u0103m<\/h3>\n

      N\u1ebfu sau khi ngh\u1ec9 vi\u1ec7c ng\u01b0\u1eddi lao \u0111\u1ed9ng ti\u1ebfp t\u1ee5c l\u00e0m vi\u1ec7c t\u1ea1i n\u01a1i kh\u00e1c, c\u1ea7n t\u1ed5ng h\u1ee3p c\u1ea3 thu nh\u1eadp t\u1eeb n\u01a1i l\u00e0m vi\u1ec7c m\u1edbi.<\/p>\n

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

        \n
      • \n

        C\u00f4ng ty A \u0111\u00e3 kh\u1ea5u tr\u1eeb 3 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<\/li>\n

      • \n

        C\u00f4ng ty B \u0111\u00e3 kh\u1ea5u tr\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<\/li>\n

      • \n

        T\u1ed5ng thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb: 5 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<\/li>\n<\/ul>\n

        Khi quy\u1ebft to\u00e1n, c\u1ea7n t\u1ed5ng h\u1ee3p thu nh\u1eadp t\u1eeb c\u1ea3 hai n\u01a1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

        Kh\u00f4ng th\u1ec3 ch\u1ec9 l\u1ea5y ri\u00eang kho\u1ea3n 3 tri\u1ec7u \u0111\u1ed3ng t\u1ea1i C\u00f4ng ty A \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.<\/p>\n

        6.5. M\u1ed9t s\u1ed1 kho\u1ea3n tr\u1ee3 c\u1ea5p khi ngh\u1ec9 vi\u1ec7c c\u00f3 th\u1ec3 kh\u00f4ng thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/h3>\n

        K\u1ebf to\u00e1n c\u0169ng c\u1ea7n ph\u00e2n bi\u1ec7t ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng ho\u1eb7c kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u1edbi c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c v\u00e0 kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c thu\u1ed9c di\u1ec7n kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh. V\u00ec v\u1eady, tr\u01b0\u1edbc khi kh\u1ea5u tr\u1eeb 10%, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t t\u1eebng kho\u1ea3n chi.<\/p>\n

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

        Kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN do ngh\u1ec9 vi\u1ec7c c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 l\u1ea1i v\u00e0o cu\u1ed1i n\u0103m? C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n, nh\u01b0ng kh\u00f4ng ph\u1ea3i c\u1ee9 b\u1ecb kh\u1ea5u tr\u1eeb 10% l\u00e0 ch\u1eafc ch\u1eafn \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n. T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao v\u00e0 kho\u1ea3n chi kh\u00e1c cho 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, bao g\u1ed3m c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t H\u0110L\u0110, n\u1ebfu m\u1ee9c chi tr\u1ea3 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb 10%. Kho\u1ea3n 10% n\u00e0y l\u00e0 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n. Khi quy\u1ebft to\u00e1n, n\u1ebfu t\u1ed5ng 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 th\u00ec c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba. N\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00f3 y\u00eau c\u1ea7u ho\u00e0n, ph\u1ea7n thu\u1ebf n\u1ed9p th\u1eeba c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c x\u1eed l\u00fd b\u00f9 tr\u1eeb theo quy \u0111\u1ecbnh.<\/p>\n

        V\u00ec v\u1eady, ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c trong n\u0103m 2026 n\u00ean gi\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 thu nh\u1eadp trong n\u0103m. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u00ecnh \u0111\u01b0\u1ee3c ho\u00e0n, kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n hay ph\u1ea3i n\u1ed9p th\u00eam 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.\u00a0Kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN do ngh\u1ec9 vi\u1ec7c c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 l\u1ea1i v\u00e0o cu\u1ed1i n\u0103m? \u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 nhi\u1ec1u ng\u01b0\u1eddi..<\/p>\n","protected":false},"author":1,"featured_media":16500,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16499","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN do ngh\u1ec9 vi\u1ec7c c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 l\u1ea1i v\u00e0o cu\u1ed1i n\u0103m? H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf t\u1eeb 01\/7\/2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/khau-tru-10-thue-tncn-nghi-viec-co-duoc-hoan-cuoi-nam\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]Kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN do ngh\u1ec9 vi\u1ec7c c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 l\u1ea1i v\u00e0o cu\u1ed1i n\u0103m?[:]\" \/>\n<meta property=\"og:description\" content=\"Kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN do ngh\u1ec9 vi\u1ec7c c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 l\u1ea1i v\u00e0o cu\u1ed1i n\u0103m? 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