{"id":16621,"date":"2026-08-19T02:49:01","date_gmt":"2026-08-19T02:49:01","guid":{"rendered":"https:\/\/mva.vn\/?p=16621"},"modified":"2026-08-19T02:49:01","modified_gmt":"2026-08-19T02:49:01","slug":"ho-so-thay-doi-thong-tin-dang-ky-thue-nguoi-phu-thuoc","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/ho-so-thay-doi-thong-tin-dang-ky-thue-nguoi-phu-thuoc\/","title":{"rendered":"H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 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>

H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 01\/7\/2026 c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp hay kh\u00f4ng \u0111\u1ec3 chu\u1ea9n b\u1ecb \u0111\u00fang h\u1ed3 s\u01a1. Quy \u0111\u1ecbnh m\u1edbi c\u0169ng h\u01b0\u1edbng d\u1eabn ri\u00eang tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u0103ng, gi\u1ea3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/em><\/p>\n

I. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf t\u1eeb 01\/7\/2026<\/h2>\n
\"H\u1ed3
H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 01\/7\/2026<\/figcaption><\/figure>\n

1.1. Th\u00f4ng t\u01b0 90\/2026\/TT-BTC \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026<\/h3>\n

T\u1eeb ng\u00e0y 01\/7\/2026, vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u1ed3 s\u01a1, n\u01a1i n\u1ed9p v\u00e0 c\u00e1ch x\u1eed l\u00fd th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, quy \u0111\u1ecbnh m\u1edbi c\u0169ng h\u01b0\u1edbng d\u1eabn c\u00e1ch thay \u0111\u1ed5i th\u00f4ng tin c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. N\u1ed9i dung n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi c\u00e1 nh\u00e2n \u0111\u1ed5i th\u00f4ng tin \u0111\u1ecbnh danh, thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 ho\u1eb7c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

1.2. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u00f4ng b\u00e1o thay \u0111\u1ed5i<\/h3>\n

C\u00e1 nh\u00e2n c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c khi th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u00e3 thay \u0111\u1ed5i so v\u1edbi d\u1eef li\u1ec7u \u0111ang \u0111\u01b0\u1ee3c c\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u0169ng thu\u1ed9c ph\u1ea1m vi ph\u1ea3i x\u1eed l\u00fd theo quy \u0111\u1ecbnh. Th\u00f4ng tin c\u00f3 th\u1ec3 thay \u0111\u1ed5i g\u1ed3m h\u1ecd t\u00ean, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, h\u1ed9 chi\u1ebfu ho\u1eb7c c\u00e1c th\u00f4ng tin kh\u00e1c trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u0169ng c\u00f3 th\u1ec3 ph\u00e1t sinh thay \u0111\u1ed5i c\u1ea7n c\u1eadp nh\u1eadt. Theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC, quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i th\u00f4ng tin c\u1ee7a ch\u00ednh m\u00ecnh v\u00e0 thay \u0111\u1ed5i th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

II. H\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a b\u1ea3n th\u00e2n<\/h2>\n

2.1. Tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n cho c\u00f4ng ty<\/h3>\n

C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1 nh\u00e2n l\u1eadp V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu 41\/UQ-\u0110KT<\/strong> theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC. \u0110\u00e2y l\u00e0 h\u1ed3 s\u01a1 \u0111\u1ec3 c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp t\u1ed5ng h\u1ee3p th\u00f4ng tin thay \u0111\u1ed5i v\u00e0 g\u1eedi c\u01a1 quan Thu\u1ebf. N\u1ebfu c\u00e1 nh\u00e2n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan Thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo th\u00f4ng tin h\u1ed9 chi\u1ebfu, h\u1ed3 s\u01a1 c\u00f2n ph\u1ea3i c\u00f3 b\u1ea3n sao \u0111i\u1ec7n t\u1eed h\u1ed9 chi\u1ebfu n\u1ebfu th\u00f4ng tin li\u00ean quan \u0111\u00e3 thay \u0111\u1ed5i. Sau \u0111\u00f3, c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp t\u1ed5ng h\u1ee3p th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n v\u00e0o T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu 05-\u0110KT-TH<\/strong>. H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp.<\/p>\n

2.2. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u1ee7y quy\u1ec1n cho c\u00f4ng ty<\/h3>\n

N\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp, c\u00e1 nh\u00e2n t\u1ef1 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c v\u1edbi c\u01a1 quan Thu\u1ebf.<\/p>\n

H\u1ed3 s\u01a1 g\u1ed3m T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu 08-MST<\/strong> ho\u1eb7c m\u1eabu 20-\u0110KT<\/strong> theo tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng. N\u1ebfu c\u00e1 nh\u00e2n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u1ed9 chi\u1ebfu \u0111\u1ec3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 th\u00f4ng tin tr\u00ean h\u1ed9 chi\u1ebfu thay \u0111\u1ed5i, c\u1ea7n n\u1ed9p th\u00eam b\u1ea3n sao \u0111i\u1ec7n t\u1eed h\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c.<\/p>\n

C\u00e1 nh\u00e2n c\u1ea7n ki\u1ec3m tra \u0111\u00fang m\u1eabu tr\u01b0\u1edbc khi n\u1ed9p. Vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1eabu ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 n\u1ed9i dung thay \u0111\u1ed5i.<\/p>\n

2.3. Th\u00f4ng tin n\u00e0o c\u1ea7n k\u00ea khai?<\/h3>\n

Khi th\u00f4ng b\u00e1o thay \u0111\u1ed5i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n k\u00ea khai th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc \u0111\u00f3. Sau \u0111\u00f3, ch\u1ec9 c\u1eadp nh\u1eadt nh\u1eefng th\u00f4ng tin c\u00f3 thay \u0111\u1ed5i.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam v\u00e0 \u0111\u00e3 c\u00f3 th\u00f4ng tin trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong h\u1ed3 s\u01a1. M\u1ed9t s\u1ed1 th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u01a1 quan Thu\u1ebf t\u00edch h\u1ee3p t\u1eeb d\u1eef li\u1ec7u d\u00e2n c\u01b0.<\/p>\n

\u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m vi\u1ec7c k\u00ea khai l\u1ea1i nhi\u1ec1u th\u00f4ng tin. C\u00e1 nh\u00e2n n\u00ean ki\u1ec3m tra d\u1eef li\u1ec7u tr\u01b0\u1edbc khi g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch.<\/p>\n

III. H\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h2>\n

3.1. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf<\/h3>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf nh\u01b0ng th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf thay \u0111\u1ed5i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o thay \u0111\u1ed5i. N\u1ebfu \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp, th\u00f4ng tin thay \u0111\u1ed5i c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o m\u1eabu 20-\u0110KT-TH<\/strong>. C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. N\u1ebfu kh\u00f4ng \u1ee7y quy\u1ec1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh d\u00e0nh cho c\u00e1 nh\u00e2n. Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin tr\u00ean h\u1ed9 chi\u1ebfu thay \u0111\u1ed5i th\u00ec ph\u1ea3i b\u1ed5 sung b\u1ea3n sao h\u1ed9 chi\u1ebfu theo quy \u0111\u1ecbnh.<\/p>\n

3.2. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf<\/h3>\n

N\u1ebfu \u0111\u0103ng k\u00fd t\u0103ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, th\u1ee7 t\u1ee5c kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh. H\u1ed3 s\u01a1 c\u1ea7n \u0111\u01b0\u1ee3c l\u1eadp theo \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd v\u00e0 k\u00e8m gi\u1ea5y t\u1edd ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu ph\u00e1p lu\u1eadt thu\u1ebf TNCN y\u00eau c\u1ea7u. Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf hay ch\u01b0a. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1.<\/p>\n

3.3. Thay \u0111\u1ed5i th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h3>\n

Khi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c thay \u0111\u1ed5i th\u00f4ng tin nh\u01b0 h\u1ecd t\u00ean ho\u1eb7c th\u00f4ng tin \u0111\u1ecbnh danh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n c\u1eadp nh\u1eadt d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan Thu\u1ebf.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c li\u00ean th\u00f4ng v\u1edbi d\u1eef li\u1ec7u d\u00e2n c\u01b0, c\u01a1 quan Thu\u1ebf c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p. Tuy nhi\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c khi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u00f4ng b\u00e1o thay \u0111\u1ed5i.<\/p>\n

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

4.1. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf<\/h3>\n

Khi \u0111\u0103ng k\u00fd t\u0103ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf.<\/p>\n

H\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n theo tr\u01b0\u1eddng h\u1ee3p c\u00f3 ho\u1eb7c kh\u00f4ng \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp. \u0110\u1ed3ng th\u1eddi, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00e8m h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf TNCN.<\/p>\n

\u0110i\u1ec3m n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf. K\u1ebf to\u00e1n kh\u00f4ng n\u00ean s\u1eed d\u1ee5ng c\u00f9ng m\u1ed9t c\u00e1ch x\u1eed l\u00fd cho hai tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

4.2. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf<\/h3>\n

N\u1ebfu ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh.<\/p>\n

C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u1ee7y quy\u1ec1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh.<\/p>\n

H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb khi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u.<\/p>\n

4.3. Ch\u1ec9 \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh m\u1ed9t l\u1ea7n<\/h3>\n

M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd t\u1eeb ng\u00e0y 01\/7\/2026 l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1ed9t l\u1ea7n<\/strong> trong su\u1ed1t th\u1eddi gian \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n

Quy \u0111\u1ecbnh n\u00e0y gi\u00fap gi\u1ea3m th\u1ee7 t\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Tuy nhi\u00ean, khi thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i cung c\u1ea5p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp m\u1edbi \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n

V. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h2>\n

5.1. Khi n\u00e0o ph\u1ea3i \u0111\u0103ng k\u00fd gi\u1ea3m?<\/h3>\n

Khi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m tr\u1eeb gia c\u1ea3nh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

Vi\u1ec7c gi\u1ea3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u0169ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai th\u00f4ng tin v\u1ec1 th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n

5.2. Tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n cho c\u00f4ng ty<\/h3>\n

N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp, th\u00f4ng tin gi\u1ea3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1eedi c\u01a1 quan Thu\u1ebf.<\/p>\n

C\u00e1 nh\u00e2n c\u1ea7n cung c\u1ea5p th\u00f4ng tin ch\u00ednh x\u00e1c v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac gi\u1ea3m tr\u1eeb. C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp s\u1ebd th\u1ef1c hi\u1ec7n t\u1ed5ng h\u1ee3p theo quy \u0111\u1ecbnh.<\/p>\n

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

N\u1ebfu kh\u00f4ng \u1ee7y quy\u1ec1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 v\u1edbi c\u01a1 quan Thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ki\u1ec3m tra th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u01b0\u1edbc khi g\u1eedi. Vi\u1ec7c k\u00ea khai \u0111\u00fang th\u1eddi \u0111i\u1ec3m gi\u00fap tr\u00e1nh t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh sai k\u1ef3.<\/p>\n

VI. Thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c c\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c?<\/h2>\n

6.1. Kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i t\u1eeb \u0111\u1ea7u<\/h3>\n

T\u1eeb ng\u00e0y 01\/7\/2026, ng\u01b0\u1eddi lao \u0111\u1ed9ng thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb \u0111\u1ea7u<\/strong> n\u1ebfu ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/p>\n

Tuy nhi\u00ean, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n cung c\u1ea5p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp m\u1edbi. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p m\u1edbi th\u1ef1c hi\u1ec7n gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

6.2. C\u00f3 ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c?<\/h3>\n

Vi\u1ec7c chuy\u1ec3n sang c\u00f4ng ty m\u1edbi kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ph\u1ea3i \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf m\u1edbi cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

N\u1ebfu ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, th\u00f4ng tin \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n cung c\u1ea5p h\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft cho \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp m\u1edbi.<\/p>\n

Quy \u0111\u1ecbnh n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf vi\u1ec7c \u0111\u0103ng k\u00fd tr\u00f9ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. \u0110\u1ed3ng th\u1eddi, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng gi\u1ea3m \u0111\u01b0\u1ee3c th\u1ee7 t\u1ee5c khi chuy\u1ec3n vi\u1ec7c.<\/p>\n

VII. N\u1ed9p h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u1edf \u0111\u00e2u?<\/h2>\n

7.1. Tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3<\/h3>\n

Ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ed9p v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp. Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p th\u00f4ng tin thay \u0111\u1ed5i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

Sau \u0111\u00f3, doanh nghi\u1ec7p g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp.<\/p>\n

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

C\u00e1 nh\u00e2n kh\u00f4ng \u1ee7y quy\u1ec1n s\u1ebd th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 v\u1edbi c\u01a1 quan Thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

Th\u00f4ng t\u01b0 90\/2026\/TT-BTC quy \u0111\u1ecbnh \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi t\u1eebng nh\u00f3m c\u00e1 nh\u00e2n. V\u00ec v\u1eady, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang n\u01a1i c\u01b0 tr\u00fa v\u00e0 c\u01a1 quan Thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/p>\n

7.3. C\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed<\/h3>\n

Th\u00f4ng t\u01b0 90\/2026\/TT-BTC quy \u0111\u1ecbnh h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng.<\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n th\u00f4ng qua c\u00e1c h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cung c\u1ea5p. Vi\u1ec7c x\u00e1c th\u1ef1c \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh danh v\u00e0 x\u00e1c th\u1ef1c \u0111i\u1ec7n t\u1eed.<\/p>\n

VIII. Th\u1eddi gian c\u01a1 quan Thu\u1ebf x\u1eed l\u00fd h\u1ed3 s\u01a1<\/h2>\n

8.1. Thay \u0111\u1ed5i th\u00f4ng tin kh\u00f4ng th\u1ec3 hi\u1ec7n tr\u00ean gi\u1ea5y t\u1edd thu\u1ebf<\/h3>\n

\u0110\u1ed1i v\u1edbi th\u00f4ng tin thay \u0111\u1ed5i nh\u01b0ng kh\u00f4ng th\u1ec3 hi\u1ec7n tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, c\u01a1 quan Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1eadp nh\u1eadt trong 02 ng\u00e0y l\u00e0m vi\u1ec7c<\/strong> k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1.<\/p>\n

Th\u1eddi h\u1ea1n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan Thu\u1ebf nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7.<\/p>\n

8.2. Thay \u0111\u1ed5i th\u00f4ng tin tr\u00ean gi\u1ea5y t\u1edd thu\u1ebf<\/h3>\n

N\u1ebfu th\u00f4ng tin thay \u0111\u1ed5i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, th\u1eddi h\u1ea1n x\u1eed l\u00fd l\u00e0 03 ng\u00e0y l\u00e0m vi\u1ec7c<\/strong> k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1.<\/p>\n

C\u01a1 quan Thu\u1ebf \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng v\u00e0 ban h\u00e0nh gi\u1ea5y t\u1edd \u0111i\u1ec7n t\u1eed \u0111\u00e3 c\u1eadp nh\u1eadt th\u00f4ng tin thay \u0111\u1ed5i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

IX. K\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/h2>\n

9.1. Ki\u1ec3m tra m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc khi c\u1eadp nh\u1eadt<\/h3>\n

Tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1, k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Vi\u1ec7c ki\u1ec3m tra gi\u00fap h\u1ea1n ch\u1ebf \u0111\u0103ng k\u00fd tr\u00f9ng ho\u1eb7c k\u00ea khai sai th\u00f4ng tin.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, c\u1ea7n x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf hay ch\u01b0a. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 l\u1ef1a ch\u1ecdn th\u1ee7 t\u1ee5c ph\u00f9 h\u1ee3p.<\/p>\n

9.2. Ph\u00e2n bi\u1ec7t c\u00f3 v\u00e0 kh\u00f4ng \u1ee7y quy\u1ec1n<\/h3>\n

\u0110\u00e2y l\u00e0 \u0111i\u1ec3m quan tr\u1ecdng khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n s\u1ebd th\u1ef1c hi\u1ec7n th\u00f4ng qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp.<\/p>\n

N\u1ebfu kh\u00f4ng \u1ee7y quy\u1ec1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 v\u1edbi c\u01a1 quan Thu\u1ebf. Hai tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 v\u00e0 c\u00e1ch th\u1ef1c hi\u1ec7n kh\u00e1c nhau.<\/p>\n

9.3. Kh\u00f4ng \u0111\u0103ng k\u00fd l\u1ea1i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi chuy\u1ec3n vi\u1ec7c<\/h3>\n

Ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng n\u00ean \u0111\u0103ng k\u00fd l\u1ea1i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb \u0111\u1ea7u ch\u1ec9 v\u00ec thay \u0111\u1ed5i c\u00f4ng ty. N\u1ebfu ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd, ng\u01b0\u1eddi lao \u0111\u1ed9ng cung c\u1ea5p h\u1ed3 s\u01a1 ch\u1ee9ng minh cho doanh nghi\u1ec7p m\u1edbi \u0111\u1ec3 ti\u1ebfp t\u1ee5c t\u00ednh gi\u1ea3m tr\u1eeb.<\/p>\n

\u0110\u00e2y l\u00e0 m\u1ed9t \u0111i\u1ec3m gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh t\u1eeb ng\u00e0y 01\/7\/2026.<\/p>\n

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

H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 01\/7\/2026<\/strong> \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 m\u00ecnh c\u00f3 \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp hay kh\u00f4ng \u0111\u1ec3 l\u1ef1a ch\u1ecdn h\u1ed3 s\u01a1 ph\u00f9 h\u1ee3p.<\/p>\n

N\u1ebfu \u1ee7y quy\u1ec1n, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng m\u1eabu 41\/UQ-\u0110KT<\/strong>. C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp t\u1ed5ng h\u1ee3p th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0o m\u1eabu 05-\u0110KT-TH<\/strong> v\u00e0 th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0o m\u1eabu 20-\u0110KT-TH<\/strong>. N\u1ebfu kh\u00f4ng \u1ee7y quy\u1ec1n, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 theo m\u1eabu 08-MST ho\u1eb7c 20-\u0110KT<\/strong> t\u00f9y tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, quy \u0111\u1ecbnh m\u1edbi c\u0169ng c\u00f3 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1ed9t l\u1ea7n trong th\u1eddi gian \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Khi chuy\u1ec3n n\u01a1i l\u00e0m vi\u1ec7c, ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb \u0111\u1ea7u. Thay v\u00e0o \u0111\u00f3, c\u1ea7n cung c\u1ea5p h\u1ed3 s\u01a1 ch\u1ee9ng minh cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp m\u1edbi \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb.<\/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.H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 01\/7\/2026 c\u00f3 nhi\u1ec1u..<\/p>\n","protected":false},"author":1,"featured_media":16622,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16621","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 01\/7\/2026 theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC g\u1ed3m nh\u1eefng g\u00ec?\" \/>\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\/ho-so-thay-doi-thong-tin-dang-ky-thue-nguoi-phu-thuoc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 01\/7\/2026[:]\" \/>\n<meta property=\"og:description\" content=\"H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 01\/7\/2026 theo Th\u00f4ng t\u01b0 90\/2026\/TT-BTC g\u1ed3m nh\u1eefng g\u00ec?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/ho-so-thay-doi-thong-tin-dang-ky-thue-nguoi-phu-thuoc\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-19T02:49:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-3.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"15 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-thay-doi-thong-tin-dang-ky-thue-nguoi-phu-thuoc\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-thay-doi-thong-tin-dang-ky-thue-nguoi-phu-thuoc\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 01\\\/7\\\/2026\",\"datePublished\":\"2026-08-19T02:49:01+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-thay-doi-thong-tin-dang-ky-thue-nguoi-phu-thuoc\\\/\"},\"wordCount\":3689,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-thay-doi-thong-tin-dang-ky-thue-nguoi-phu-thuoc\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-3.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/ho-so-thay-doi-thong-tin-dang-ky-thue-nguoi-phu-thuoc\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-thay-doi-thong-tin-dang-ky-thue-nguoi-phu-thuoc\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/ho-so-thay-doi-thong-tin-dang-ky-thue-nguoi-phu-thuoc\\\/\",\"name\":\"[:vi]H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 01\\\/7\\\/2026[:] - 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