{"id":16532,"date":"2026-08-13T06:54:21","date_gmt":"2026-08-13T06:54:21","guid":{"rendered":"https:\/\/mva.vn\/?p=16532"},"modified":"2026-08-13T06:54:21","modified_gmt":"2026-08-13T06:54:21","slug":"uy-quyen-quyet-toan-thue-tncn","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/uy-quyen-quyet-toan-thue-tncn\/","title":{"rendered":"\u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 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>

\u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 gi\u00fap c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u1ea5t \u0111\u1ecbnh. T\u1eeb n\u0103m 2026, k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, n\u01a1i l\u00e0m vi\u1ec7c t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n v\u00e0 kho\u1ea3n thu nh\u1eadp v\u00e3ng lai ph\u00e1t sinh trong n\u0103m.<\/em><\/p>\n

I. \u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 g\u00ec?<\/h2>\n
\"\u1ee6y
\u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/figcaption><\/figure>\n

1.1. C\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p<\/h3>\n

\u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 vi\u1ec7c c\u00e1 nh\u00e2n l\u1eadp gi\u1ea5y \u1ee7y quy\u1ec1n \u0111\u1ec3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thay cho m\u00ecnh. Khi nh\u1eadn \u1ee7y quy\u1ec1n h\u1ee3p l\u1ec7, doanh nghi\u1ec7p s\u1ebd t\u1ed5ng h\u1ee3p thu nh\u1eadp, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n, kh\u00f4ng ph\u1ee5 thu\u1ed9c vi\u1ec7c trong n\u0103m c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng.<\/p>\n

1.2. Kh\u00f4ng ph\u1ea3i ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n<\/h3>\n

Ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ec9 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, c\u00e1 nh\u00e2n ph\u1ea3i t\u1ef1 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n. Do \u0111\u00f3, tr\u01b0\u1edbc khi k\u00fd gi\u1ea5y \u1ee7y quy\u1ec1n, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra t\u00ecnh tr\u1ea1ng thu nh\u1eadp c\u1ee7a t\u1eebng ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

II. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026<\/h2>\n

2.1. Ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1ea1i m\u1ed9t n\u01a1i<\/h3>\n

C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t n\u01a1i<\/strong>, \u0111\u1ed3ng th\u1eddi th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf, c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p quy\u1ebft to\u00e1n thay.<\/p>\n

\u0110i\u1ec1u ki\u1ec7n n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng trong n\u0103m<\/strong>.<\/p>\n

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

Anh A k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng 12 th\u00e1ng v\u1edbi C\u00f4ng ty X.<\/p>\n

Trong n\u0103m 2026, anh A ch\u1ec9 l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty X v\u00e0 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f4ng ty quy\u1ebft to\u00e1n thu\u1ebf v\u1eabn \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00e2y.<\/p>\n

Anh A c\u00f3 th\u1ec3 l\u1eadp gi\u1ea5y \u1ee7y quy\u1ec1n \u0111\u1ec3 C\u00f4ng ty X quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026 thay.<\/p>\n

2.2. C\u00f3 thu nh\u1eadp v\u00e3ng lai nh\u01b0ng kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/h3>\n

M\u1ed9t tr\u01b0\u1eddng h\u1ee3p r\u1ea5t th\u01b0\u1eddng g\u1eb7p l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 m\u1ed9t n\u01a1i l\u00e0m vi\u1ec7c ch\u00ednh nh\u01b0ng \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh thu nh\u1eadp v\u00e3ng lai t\u1ea1i n\u01a1i kh\u00e1c.<\/p>\n

C\u00e1 nh\u00e2n v\u1eabn c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/p>\n

    \n
  • C\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t n\u01a1i.<\/li>\n
  • \u0110ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n.<\/li>\n
  • C\u00f3 thu nh\u1eadp v\u00e3ng lai t\u1ea1i n\u01a1i kh\u00e1c.<\/li>\n
  • Thu nh\u1eadp v\u00e3ng lai b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/li>\n
  • \u0110\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 10%.<\/li>\n
  • Kh\u00f4ng y\u00eau c\u1ea7u quy\u1ebft to\u00e1n \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp v\u00e3ng lai \u0111\u00f3.<\/li>\n<\/ul>\n

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

    Ch\u1ecb B l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty A theo h\u1ee3p \u0111\u1ed3ng 12 th\u00e1ng.<\/p>\n

    Trong n\u0103m 2026, ch\u1ecb c\u00f3 th\u00eam thu nh\u1eadp c\u1ed9ng t\u00e1c vi\u00ean t\u1ea1i C\u00f4ng ty B.<\/p>\n

    T\u1ed5ng thu nh\u1eadp v\u00e3ng lai t\u1ea1i C\u00f4ng ty B b\u00ecnh qu\u00e2n kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 C\u00f4ng ty B \u0111\u00e3 kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN.<\/p>\n

    N\u1ebfu ch\u1ecb B kh\u00f4ng y\u00eau c\u1ea7u quy\u1ebft to\u00e1n ri\u00eang ph\u1ea7n thu nh\u1eadp n\u00e0y th\u00ec ch\u1ecb c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho C\u00f4ng ty A quy\u1ebft to\u00e1n.<\/p>\n

    2.3. Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n trong c\u00f9ng h\u1ec7 th\u1ed1ng<\/h3>\n

    Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 sang t\u1ed5 ch\u1ee9c m\u1edbi do:<\/p>\n

      \n
    • S\u00e1p nh\u1eadp;<\/li>\n
    • H\u1ee3p nh\u1ea5t;<\/li>\n
    • Chia;<\/li>\n
    • T\u00e1ch;<\/li>\n
    • Chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p;<\/li>\n
    • Ho\u1eb7c t\u1ed5 ch\u1ee9c c\u0169 v\u00e0 t\u1ed5 ch\u1ee9c m\u1edbi trong c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng,<\/li>\n<\/ul>\n

      th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c m\u1edbi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

      T\u1ed5 ch\u1ee9c m\u1edbi c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n c\u1ea3 ph\u1ea7n thu nh\u1eadp do t\u1ed5 ch\u1ee9c c\u0169 chi tr\u1ea3 theo quy \u0111\u1ecbnh.<\/p>\n

      \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i v\u1ec1 t\u1ed5 ch\u1ee9c trong n\u0103m.<\/p>\n

      III. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/h2>\n

      3.1. \u0110\u00e3 ngh\u1ec9 vi\u1ec7c t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n<\/h3>\n

      N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c v\u00e0 kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p v\u00e0o th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n<\/strong>, th\u00f4ng th\u01b0\u1eddng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p \u0111\u00f3 quy\u1ebft to\u00e1n thay.<\/p>\n

      \u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng r\u1ea5t ph\u1ed5 bi\u1ebfn.<\/p>\n

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

      Anh C l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty A t\u1eeb th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 9\/2026.<\/p>\n

      Th\u00e1ng 10\/2026 anh C ngh\u1ec9 vi\u1ec7c v\u00e0 chuy\u1ec3n sang C\u00f4ng ty B.<\/p>\n

      \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m C\u00f4ng ty A quy\u1ebft to\u00e1n thu\u1ebf, anh C kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty A.<\/p>\n

      Anh C kh\u00f4ng th\u1ec3 \u0111\u01a1n gi\u1ea3n k\u00fd gi\u1ea5y \u1ee7y quy\u1ec1n cho C\u00f4ng ty A ch\u1ec9 v\u00ec C\u00f4ng ty A l\u00e0 n\u01a1i \u0111\u00e3 tr\u1ea3 ph\u1ea7n l\u1edbn thu nh\u1eadp trong n\u0103m.<\/p>\n

      3.2. C\u00f3 thu nh\u1eadp t\u1ea1i nhi\u1ec1u n\u01a1i v\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thu nh\u1eadp v\u00e3ng lai<\/h3>\n

      N\u1ebfu c\u00e1 nh\u00e2n \u0111\u1ed3ng th\u1eddi l\u00e0m vi\u1ec7c t\u1ea1i nhi\u1ec1u n\u01a1i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u1ee7y quy\u1ec1n th\u00ec c\u00e1 nh\u00e2n ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n.<\/p>\n

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

      Anh D l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1ea1i C\u00f4ng ty A.<\/p>\n

      \u0110\u1ed3ng th\u1eddi anh D k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n t\u1ea1i C\u00f4ng ty B.<\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i hai n\u01a1i v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n th\u00ec anh D ph\u1ea3i t\u1ef1 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n.<\/p>\n

      3.3. C\u00f3 thu nh\u1eadp v\u00e3ng lai tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/h3>\n

      N\u1ebfu c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp v\u00e3ng lai t\u1ea1i n\u01a1i kh\u00e1c v\u00e0 m\u1ee9c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng<\/strong>, th\u00ec kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n theo tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp v\u00e3ng lai n\u00eau tr\u00ean.<\/p>\n

      Khi \u0111\u00f3, c\u00e1 nh\u00e2n c\u1ea7n t\u1ef1 quy\u1ebft to\u00e1n n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n.<\/p>\n

      3.4. C\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n ph\u1ea7n thu nh\u1eadp v\u00e3ng lai<\/h3>\n

      Ngay c\u1ea3 khi thu nh\u1eadp v\u00e3ng lai kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb 10%, n\u1ebfu c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n<\/strong> \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp n\u00e0y th\u00ec kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n theo \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean.<\/p>\n

      V\u00ed d\u1ee5, c\u00e1 nh\u00e2n mu\u1ed1n c\u1ed9ng kho\u1ea3n thu nh\u1eadp v\u00e3ng lai \u0111\u1ec3 t\u00ednh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n ph\u1ea7n thu\u1ebf n\u1ed9p th\u1eeba.<\/p>\n

      Khi \u0111\u00f3, c\u00e1 nh\u00e2n c\u1ea7n t\u1ef1 quy\u1ebft to\u00e1n.<\/p>\n

      IV. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00ean t\u1ef1 quy\u1ebft to\u00e1n<\/h2>\n

      4.1. Mu\u1ed1n ho\u00e0n thu\u1ebf t\u1eeb nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp<\/h3>\n

      N\u1ebfu c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp v\u00e0 mu\u1ed1n t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec n\u00ean t\u1ef1 quy\u1ebft to\u00e1n. Khi t\u1ef1 quy\u1ebft to\u00e1n, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp.<\/p>\n

      4.2. C\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c trong n\u0103m<\/h3>\n

      Ng\u01b0\u1eddi lao \u0111\u1ed9ng chuy\u1ec3n c\u00f4ng ty trong n\u0103m c\u1ea7n ki\u1ec3m tra k\u1ef9 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n. Kh\u00f4ng ph\u1ea3i c\u1ee9 \u0111ang c\u00f3 vi\u1ec7c l\u00e0m t\u1ea1i m\u1ed9t doanh nghi\u1ec7p l\u00e0 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p \u0111\u00f3.\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 ph\u1ea3i x\u00e1c \u0111\u1ecbnh:<\/p>\n

      C\u00f3 bao nhi\u00eau n\u01a1i tr\u1ea3 thu nh\u1eadp?<\/strong><\/p>\n

      Lo\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u1ea1i t\u1eebng n\u01a1i l\u00e0 g\u00ec?<\/strong><\/p>\n

      Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 c\u00f2n l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p nh\u1eadn \u1ee7y quy\u1ec1n v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n kh\u00f4ng?<\/strong><\/p>\n

      C\u00f3 thu nh\u1eadp v\u00e3ng lai hay kh\u00f4ng?<\/strong><\/p>\n

      4.3. C\u00f3 thu nh\u1eadp thu\u1ed9c nhi\u1ec1u lo\u1ea1i kh\u00e1c nhau<\/h3>\n

      N\u1ebfu c\u00e1 nh\u00e2n ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f2n c\u00f3 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n th\u00ec c\u1ea7n ki\u1ec3m tra ri\u00eang ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n. Kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean \u0111\u1ec3 k\u1ebft lu\u1eadn ch\u1eafc ch\u1eafn \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n.<\/p>\n

      V. H\u1ed3 s\u01a1 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026<\/h2>\n

      5.1. S\u1eed d\u1ee5ng m\u1eabu gi\u1ea5y \u1ee7y quy\u1ec1n m\u1edbi<\/h3>\n

      Theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, m\u1eabu gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 M\u1eabu s\u1ed1 08\/UQ-QTT-TNCN<\/strong> t\u1ea1i Ph\u1ee5 l\u1ee5c 1.<\/p>\n

      \u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n n\u0103m 2026.<\/p>\n

      5.2. N\u1ed9i dung gi\u1ea5y \u1ee7y quy\u1ec1n<\/h3>\n

      Gi\u1ea5y \u1ee7y quy\u1ec1n c\u1ea7n th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n nh\u01b0:<\/p>\n

        \n
      • H\u1ecd v\u00e0 t\u00ean ng\u01b0\u1eddi \u1ee7y quy\u1ec1n.<\/li>\n
      • M\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n
      • N\u0103m quy\u1ebft to\u00e1n.<\/li>\n
      • T\u1ed5 ch\u1ee9c nh\u1eadn \u1ee7y quy\u1ec1n.<\/li>\n
      • N\u1ed9i dung \u1ee7y quy\u1ec1n.<\/li>\n
      • Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u1ee7y quy\u1ec1n.<\/li>\n<\/ul>\n

        Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n ki\u1ec3m tra k\u1ef9 th\u00f4ng tin tr\u01b0\u1edbc khi g\u1eedi cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/p>\n

        5.3. K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra tr\u01b0\u1edbc khi nh\u1eadn \u1ee7y quy\u1ec1n<\/h3>\n

        Doanh nghi\u1ec7p n\u00ean l\u1eadp danh s\u00e1ch ki\u1ec3m tra tr\u01b0\u1edbc khi nh\u1eadn gi\u1ea5y \u1ee7y quy\u1ec1n.<\/p>\n

        C\u00f3 th\u1ec3 ki\u1ec3m tra theo c\u00e1c ti\u00eau ch\u00ed:<\/p>\n

        \n
        \n\n\n\n\n\n\n\n\n\n\n
        N\u1ed9i dung ki\u1ec3m tra<\/th>\nC\u00f3\/Kh\u00f4ng<\/th>\n<\/tr>\n<\/thead>\n
        C\u00f3 H\u0110L\u0110 t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean<\/td>\n\u2713<\/td>\n<\/tr>\n
        \u0110ang l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p khi quy\u1ebft to\u00e1n<\/td>\n\u2713<\/td>\n<\/tr>\n
        Ch\u1ec9 c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp ch\u00ednh<\/td>\n\u2713<\/td>\n<\/tr>\n
        N\u1ebfu c\u00f3 thu nh\u1eadp v\u00e3ng lai: b\u00ecnh qu\u00e2n kh\u00f4ng qu\u00e1 10 tri\u1ec7u\/th\u00e1ng<\/td>\n\u2713<\/td>\n<\/tr>\n
        Thu nh\u1eadp v\u00e3ng lai \u0111\u00e3 kh\u1ea5u tr\u1eeb 10%<\/td>\n\u2713<\/td>\n<\/tr>\n
        Kh\u00f4ng y\u00eau c\u1ea7u quy\u1ebft to\u00e1n ph\u1ea7n v\u00e3ng lai<\/td>\n\u2713<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

        Ch\u1ec9 n\u00ean nh\u1eadn \u1ee7y quy\u1ec1n khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

        VI. V\u00ed d\u1ee5 v\u1ec1 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026<\/h2>\n

        6.1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n<\/h3>\n

        Ch\u1ecb A l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty X theo H\u0110L\u0110 12 th\u00e1ng.<\/p>\n

        Trong n\u0103m 2026, ch\u1ecb A:<\/p>\n

          \n
        • Ch\u1ec9 c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng t\u1ea1i C\u00f4ng ty X.<\/li>\n
        • Kh\u00f4ng c\u00f3 thu nh\u1eadp t\u1ea1i n\u01a1i kh\u00e1c.<\/li>\n
        • \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n v\u1eabn \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty X.<\/li>\n<\/ul>\n

          Ch\u1ecb A \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n<\/strong> cho C\u00f4ng ty X quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026.<\/p>\n

          6.2. C\u00f3 th\u00eam thu nh\u1eadp v\u00e3ng lai<\/h3>\n

          Anh B l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty X theo H\u0110L\u0110 12 th\u00e1ng. Ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng t\u1ea1i C\u00f4ng ty X, anh B c\u00f3 thu nh\u1eadp v\u00e3ng lai t\u1eeb C\u00f4ng ty Y. Thu nh\u1eadp v\u00e3ng lai b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty Y \u0111\u00e3 kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN. Anh B kh\u00f4ng y\u00eau c\u1ea7u quy\u1ebft to\u00e1n ph\u1ea7n thu nh\u1eadp t\u1ea1i C\u00f4ng ty Y. Anh B c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho C\u00f4ng ty X quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

          6.3. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n<\/h3>\n

          Ch\u1ecb C l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty X \u0111\u1ebfn th\u00e1ng 8\/2026 th\u00ec ngh\u1ec9 vi\u1ec7c. T\u1eeb th\u00e1ng 9\/2026, ch\u1ecb C l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty Y. T\u1ea1i th\u1eddi \u0111i\u1ec3m C\u00f4ng ty X th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf, ch\u1ecb C kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty X. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u1ecb C kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p th\u00f4ng th\u01b0\u1eddng \u0111\u1ec3 \u1ee7y quy\u1ec1n cho C\u00f4ng ty X. Ch\u1ecb C c\u1ea7n xem x\u00e9t vi\u1ec7c t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong> v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

          VII. M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng cho k\u1ebf to\u00e1n n\u0103m 2026<\/h2>\n

          7.1. Kh\u00f4ng nh\u1eadn \u1ee7y quy\u1ec1n theo ki\u1ec3u \u201ck\u00fd cho \u0111\u1ee7 h\u1ed3 s\u01a1\u201d<\/h3>\n

          Doanh nghi\u1ec7p kh\u00f4ng n\u00ean y\u00eau c\u1ea7u to\u00e0n b\u1ed9 ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd gi\u1ea5y \u1ee7y quy\u1ec1n m\u00e0 kh\u00f4ng ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n. N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, doanh nghi\u1ec7p kh\u00f4ng n\u00ean \u0111\u01b0a c\u00e1 nh\u00e2n \u0111\u00f3 v\u00e0o danh s\u00e1ch quy\u1ebft to\u00e1n thay.<\/p>\n

          7.2. Ng\u01b0\u1eddi \u0111\u00e3 ngh\u1ec9 vi\u1ec7c c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra ri\u00eang<\/h3>\n

          \u0110\u00e2y l\u00e0 nh\u00f3m d\u1ec5 x\u1ea3y ra sai s\u00f3t nh\u1ea5t.<\/p>\n

          K\u1ebf to\u00e1n c\u1ea7n l\u1eadp danh s\u00e1ch ng\u01b0\u1eddi:<\/p>\n

            \n
          • \u0110ang l\u00e0m vi\u1ec7c.<\/li>\n
          • \u0110\u00e3 ngh\u1ec9 vi\u1ec7c.<\/li>\n
          • Chuy\u1ec3n sang c\u00f4ng ty kh\u00e1c.<\/li>\n
          • \u0110\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n trong c\u00f9ng h\u1ec7 th\u1ed1ng.<\/li>\n<\/ul>\n

            Sau \u0111\u00f3 m\u1edbi x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n.<\/p>\n

            7.3. Thu nh\u1eadp v\u00e3ng lai c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t<\/h3>\n

            \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp ngo\u00e0i c\u00f4ng ty, k\u1ebf to\u00e1n c\u1ea7n h\u1ecfi r\u00f5:<\/p>\n

            Thu nh\u1eadp \u0111\u00f3 l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng hay kho\u1ea3n thu nh\u1eadp kh\u00e1c?<\/strong><\/p>\n

            C\u00f3 b\u1ecb kh\u1ea5u tr\u1eeb 10% kh\u00f4ng?<\/strong><\/p>\n

            B\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m c\u00f3 v\u01b0\u1ee3t 10 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng?<\/strong><\/p>\n

            Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n ph\u1ea7n thu nh\u1eadp n\u00e0y kh\u00f4ng?<\/strong><\/p>\n

            \u0110\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin quy\u1ebft \u0111\u1ecbnh vi\u1ec7c c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n hay ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n.<\/p>\n

            VII. K\u1ebft lu\u1eadn<\/h3>\n

            \u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 ch\u1ee7 y\u1ebfu \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, k\u00fd H\u0110L\u0110 t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p quy\u1ebft to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u00eam thu nh\u1eadp v\u00e3ng lai, c\u00e1 nh\u00e2n v\u1eabn c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n n\u1ebfu thu nh\u1eadp v\u00e3ng lai b\u00ecnh qu\u00e2n kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 10% v\u00e0 kh\u00f4ng y\u00eau c\u1ea7u quy\u1ebft to\u00e1n ph\u1ea7n thu nh\u1eadp n\u00e0y. Ng\u01b0\u1ee3c l\u1ea1i, ng\u01b0\u1eddi \u0111\u00e3 ngh\u1ec9 vi\u1ec7c t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n, c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, c\u00f3 thu nh\u1eadp v\u00e3ng lai v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh ho\u1eb7c mu\u1ed1n quy\u1ebft to\u00e1n ri\u00eang ph\u1ea7n thu nh\u1eadp v\u00e3ng lai th\u00ec c\u1ea7n xem x\u00e9t t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN. K\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n n\u0103m 2026 c\u1ea7n s\u1eed d\u1ee5ng M\u1eabu 08\/UQ-QTT-TNCN theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n c\u1ee7a t\u1eebng ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc khi nh\u1eadn \u1ee7y quy\u1ec1n.<\/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.\u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 gi\u00fap c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng..<\/p>\n","protected":false},"author":1,"featured_media":16533,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16532","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"\u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o? 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