{"id":16753,"date":"2026-08-26T03:19:43","date_gmt":"2026-08-26T03:19:43","guid":{"rendered":"https:\/\/mva.vn\/?p=16753"},"modified":"2026-08-26T03:19:43","modified_gmt":"2026-08-26T03:19:43","slug":"khau-tru-10-thue-tncn-tra-luong-sau-khi-cham-dut-hop-dong","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/khau-tru-10-thue-tncn-tra-luong-sau-khi-cham-dut-hop-dong\/","title":{"rendered":"03 C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN khi tr\u1ea3 l\u01b0\u01a1ng sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

T\u1eeb ng\u00e0y 01\/7\/2026, quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp tr\u1ea3 sau khi ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c c\u00f3 nhi\u1ec1u \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd. \u0110\u1eb7c bi\u1ec7t, kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN khi tr\u1ea3 l\u01b0\u01a1ng sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng<\/strong> \u0111ang \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m. Ba c\u00f4ng v\u0103n m\u1edbi c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 l\u00e0m r\u00f5 c\u00e1ch x\u1eed l\u00fd trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p. V\u1eady doanh nghi\u1ec7p c\u1ea7n kh\u1ea5u tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o khi v\u1eabn c\u00f2n kho\u1ea3n ti\u1ec1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c?<\/em><\/p>\n

I. Quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN sau khi ngh\u1ec9 vi\u1ec7c<\/h2>\n
\"03
03 C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN khi tr\u1ea3 l\u01b0\u01a1ng sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng<\/figcaption><\/figure>\n

1.1. Quy \u0111\u1ecbnh m\u1edbi t\u1eeb ng\u00e0y 01\/7\/2026<\/h3>\n

Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Theo kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, ng\u01b0\u1ee1ng thu nh\u1eadp thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb 10% \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n. Tr\u01b0\u1edbc \u0111\u00e2y, m\u1ee9c ng\u01b0\u1ee1ng n\u00e0y l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n. Quy \u0111\u1ecbnh m\u1edbi \u0111\u1eb7c bi\u1ec7t \u0111\u00e1ng ch\u00fa \u00fd v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 v\u1eabn ph\u1ea3i thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c kho\u1ea3n thu nh\u1eadp kh\u00e1c sau ng\u00e0y ngh\u1ec9 vi\u1ec7c. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. Vi\u1ec7c kho\u1ea3n ti\u1ec1n ph\u00e1t sinh t\u1eeb th\u1eddi gian ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n l\u00e0m vi\u1ec7c kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn.<\/p>\n

1.2. Khi n\u00e0o ph\u1ea3i kh\u1ea5u tr\u1eeb 10%?<\/h3>\n

Khi doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, c\u1ea7n x\u00e1c \u0111\u1ecbnh kho\u1ea3n ti\u1ec1n c\u00f3 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf hay kh\u00f4ng. N\u1ebfu kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb 5 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 cho c\u00e1 nh\u00e2n. N\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng ti\u1ebfp t\u1ee5c h\u01b0\u1edbng d\u1eabn trong c\u00e1c c\u00f4ng v\u0103n ban h\u00e0nh th\u00e1ng 8\/2026. Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n tr\u1ea3 d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n, vi\u1ec7c kh\u1ea5u tr\u1eeb c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3. C\u00e1 nh\u00e2n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n cam k\u1ebft theo quy \u0111\u1ecbnh \u0111\u1ec3 t\u1ea1m th\u1eddi ch\u01b0a b\u1ecb kh\u1ea5u tr\u1eeb. Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t kho\u1ea3n thu nh\u1eadp. Kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o t\u00ean g\u1ecdi c\u1ee7a kho\u1ea3n ti\u1ec1n tr\u00ean b\u1ea3ng thanh to\u00e1n.<\/p>\n

II. C\u00f4ng v\u0103n 6661\/QNG-QLDN1 c\u1ee7a Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ng\u00e3i<\/h2>\n

2.1. N\u1ed9i dung ch\u00ednh c\u1ee7a C\u00f4ng v\u0103n 6661<\/h3>\n

Ng\u00e0y 06\/8\/2026, Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ng\u00e3i ban h\u00e0nh C\u00f4ng v\u0103n 6661\/QNG-QLDN1. C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp tr\u1ea3 sau khi ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng. C\u00f4ng v\u0103n \u0111\u01b0a ra t\u00ecnh hu\u1ed1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn c\u00f2n kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i thanh to\u00e1n. N\u1ebfu kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean, doanh nghi\u1ec7p ph\u1ea3i kh\u1ea5u tr\u1eeb 10%. Vi\u1ec7c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110i\u1ec3m n\u00e0y gi\u00fap gi\u1ea3i \u0111\u00e1p m\u1ed9t v\u01b0\u1edbng m\u1eafc ph\u1ed5 bi\u1ebfn. \u0110\u00f3 l\u00e0 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 \u0111\u01b0\u1ee3c tr\u1ea3 sau ng\u00e0y ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng.<\/p>\n

2.2. V\u00ed d\u1ee5 theo t\u00ecnh hu\u1ed1ng C\u00f4ng v\u0103n 6661<\/h3>\n

Gi\u1ea3 s\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng v\u00e0o ng\u00e0y 30\/6\/2026. Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 6 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p thanh to\u00e1n v\u00e0o ng\u00e0y 10\/7\/2026. M\u1eb7c d\u00f9 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 6 ph\u00e1t sinh trong th\u1eddi gian h\u1ee3p \u0111\u1ed3ng c\u00f2n hi\u1ec7u l\u1ef1c, th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p th\u1ef1c t\u1ebf chi tr\u1ea3 l\u1ea1i l\u00e0 ng\u00e0y 10\/7\/2026. N\u1ebfu kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb 10% v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n, doanh nghi\u1ec7p ph\u1ea3i kh\u1ea5u tr\u1eeb 10% tr\u01b0\u1edbc khi thanh to\u00e1n. Nh\u01b0 v\u1eady, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 th\u00e1ng ph\u00e1t sinh ti\u1ec1n l\u01b0\u01a1ng. C\u1ea7n xem x\u00e9t c\u1ea3 th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n.<\/p>\n

III. C\u00f4ng v\u0103n 10049\/NBI-QLDN1 c\u1ee7a Thu\u1ebf t\u1ec9nh Ninh B\u00ecnh<\/h2>\n

3.1. H\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u00e3 ngh\u1ec9 vi\u1ec7c<\/h3>\n

Ng\u00e0y 03\/8\/2026, Thu\u1ebf t\u1ec9nh Ninh B\u00ecnh ban h\u00e0nh C\u00f4ng v\u0103n 10049\/NBI-QLDN1. C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn vi\u1ec7c kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Theo h\u01b0\u1edbng d\u1eabn \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 10% tr\u00ean kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/p>\n

\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 vi\u1ec7c ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng kh\u00f4ng l\u00e0m m\u1ea5t ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu doanh nghi\u1ec7p v\u1eabn ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p ph\u1ea3i x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m chi tr\u1ea3.<\/p>\n

3.2. C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng cam k\u1ebft \u0111\u1ec3 ch\u01b0a kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/h3>\n

M\u1ed9t n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd trong C\u00f4ng v\u0103n 10049 l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n cam k\u1ebft \u0111\u1ec3 ch\u01b0a b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf. Theo h\u01b0\u1edbng d\u1eabn \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1, c\u01a1 ch\u1ebf n\u00e0y \u0111\u01b0\u1ee3c xem x\u00e9t khi c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng thu nh\u1eadp trong n\u0103m sau khi gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n tr\u01b0\u1edbc khi ch\u1ea5p nh\u1eadn cam k\u1ebft. Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c \u0111\u1ec1u m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. K\u1ebf to\u00e1n c\u0169ng c\u1ea7n l\u01b0u gi\u1eef cam k\u1ebft v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng n\u1ebfu kho\u1ea3n thu nh\u1eadp kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb t\u1ea1i th\u1eddi \u0111i\u1ec3m chi tr\u1ea3.<\/p>\n

IV. C\u00f4ng v\u0103n 15676\/\u0110NA-QLDN1 c\u1ee7a Thu\u1ebf TP \u0110\u1ed3ng Nai<\/h2>\n

4.1. H\u01b0\u1edbng d\u1eabn v\u1ec1 kho\u1ea3n tr\u1ea3 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n<\/h3>\n

C\u00f4ng v\u0103n 15676\/\u0110NA-QLDN1 c\u1ee7a Thu\u1ebf TP \u0110\u1ed3ng Nai ti\u1ebfp t\u1ee5c l\u00e0m r\u00f5 c\u00e1ch kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng. Theo n\u1ed9i dung \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1, n\u1ebfu kho\u1ea3n tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 10% tr\u00ean t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3. \u0110i\u1ec3m c\u1ea7n ch\u00fa \u00fd l\u00e0 kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p thanh to\u00e1n \u0111\u1ec1u \u0111\u01b0a v\u00e0o s\u1ed1 ti\u1ec1n kh\u1ea5u tr\u1eeb. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh kho\u1ea3n n\u00e0o thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf. C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c lo\u1ea1i kh\u1ecfi c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb. C\u00f4ng v\u0103n \u0110\u1ed3ng Nai c\u0169ng \u0111\u1ec1 c\u1eadp vi\u1ec7c x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb.<\/p>\n

4.2. Ti\u1ec1n ch\u01b0a ngh\u1ec9 ph\u00e9p c\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/h3>\n

Trong th\u1ef1c t\u1ebf, ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c c\u00f3 th\u1ec3 c\u00f2n ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u1eefng ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9. Doanh nghi\u1ec7p s\u1ebd thanh to\u00e1n kho\u1ea3n ti\u1ec1n n\u00e0y sau khi h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 ch\u1ea5m d\u1ee9t. \u0110\u00e2y l\u00e0 kho\u1ea3n k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n lo\u1ea1i tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf. N\u1ebfu kho\u1ea3n chi thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u00f9 h\u1ee3p. Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh to\u00e0n b\u1ed9 kho\u1ea3n thanh to\u00e1n khi ngh\u1ec9 vi\u1ec7c \u0111\u1ec1u b\u1ecb kh\u1ea5u tr\u1eeb 10%. Tr\u01b0\u1edbc h\u1ebft, c\u1ea7n x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng kho\u1ea3n thu nh\u1eadp.<\/p>\n

V. Ba C\u00f4ng v\u0103n c\u00f3 \u0111i\u1ec3m g\u00ec gi\u1ed1ng v\u00e0 kh\u00e1c nhau?<\/h2>\n

5.1. \u0110i\u1ec3m gi\u1ed1ng nhau<\/h3>\n

Ba c\u00f4ng v\u0103n \u0111\u1ec1u t\u1eadp trung gi\u1ea3i quy\u1ebft m\u1ed9t v\u1ea5n \u0111\u1ec1 th\u1ef1c t\u1ebf. \u0110\u00f3 l\u00e0 c\u00e1ch kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi doanh nghi\u1ec7p c\u00f2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng. \u0110i\u1ec3m th\u1ed1ng nh\u1ea5t quan tr\u1ecdng l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u00e3 ngh\u1ec9 vi\u1ec7c nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c doanh nghi\u1ec7p tr\u1ea3 kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf th\u00ec v\u1eabn ph\u1ea3i xem x\u00e9t ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb. T\u1eeb ng\u00e0y 01\/7\/2026, m\u1ee9c ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd. \u0110\u00e2y l\u00e0 m\u1ee9c m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/p>\n

5.2. \u0110i\u1ec3m kh\u00e1c nhau<\/h3>\n

M\u1ed7i c\u00f4ng v\u0103n t\u1eadp trung v\u00e0o nh\u1eefng t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf kh\u00e1c nhau.<\/p>\n

C\u00f4ng v\u0103n 6661\/QNG-QLDN1<\/strong> c\u1ee7a Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ng\u00e3i l\u00e0m r\u00f5 t\u00ecnh hu\u1ed1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c nh\u01b0ng doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng sau ng\u00e0y ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng.<\/p>\n

C\u00f4ng v\u0103n 10049\/NBI-QLDN1<\/strong> c\u1ee7a Thu\u1ebf t\u1ec9nh Ninh B\u00ecnh ch\u00fa tr\u1ecdng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng cam k\u1ebft khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

C\u00f4ng v\u0103n 15676\/\u0110NA-QLDN1<\/strong> c\u1ee7a Thu\u1ebf TP \u0110\u1ed3ng Nai t\u1eadp trung v\u00e0o kho\u1ea3n thu nh\u1eadp tr\u1ea3 cho ng\u01b0\u1eddi \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng. C\u00f4ng v\u0103n c\u0169ng l\u01b0u \u00fd vi\u1ec7c x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi kh\u1ea5u tr\u1eeb.<\/p>\n

VI. C\u00e1ch x\u1eed l\u00fd khi doanh nghi\u1ec7p tr\u1ea3 l\u01b0\u01a1ng sau khi ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c<\/h2>\n

6.1. B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng<\/h3>\n

Tr\u01b0\u1edbc ti\u00ean, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra ng\u00e0y ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n c\u00f2n trong quan h\u1ec7 lao \u0111\u1ed9ng hay \u0111\u00e3 ngh\u1ec9 vi\u1ec7c.<\/p>\n

N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra ri\u00eang c\u00e1c kho\u1ea3n c\u00f2n ph\u1ea3i thanh to\u00e1n.<\/p>\n

6.2. B\u01b0\u1edbc 2: Ph\u00e2n lo\u1ea1i t\u1eebng kho\u1ea3n thu nh\u1eadp<\/h3>\n

Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c c\u00f2n ph\u1ea3i tr\u1ea3. M\u1ed7i kho\u1ea3n c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t theo quy \u0111\u1ecbnh thu\u1ebf TNCN.<\/p>\n

C\u00e1c kho\u1ea3n thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c lo\u1ea1i kh\u1ecfi c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb. Kho\u1ea3n ch\u1ecbu thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1ed1 ti\u1ec1n t\u00ednh kh\u1ea5u tr\u1eeb.<\/p>\n

6.3. B\u01b0\u1edbc 3: Ki\u1ec3m tra ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n<\/h3>\n

N\u1ebfu kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 10% theo tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng.<\/p>\n

N\u1ebfu d\u01b0\u1edbi m\u1ee9c n\u00e0y, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 cam k\u1ebft c\u1ee7a c\u00e1 nh\u00e2n n\u1ebfu c\u00f3.<\/p>\n

6.4. B\u01b0\u1edbc 4: L\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 k\u00ea khai thu\u1ebf<\/h3>\n

Sau khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi thanh to\u00e1n.<\/p>\n

K\u1ebf to\u00e1n c\u1ea7n ph\u1ea3n \u00e1nh kho\u1ea3n thu nh\u1eadp v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb trong h\u1ed3 s\u01a1 thu\u1ebf. Ch\u1ee9ng t\u1eeb li\u00ean quan c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

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

\u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t khi x\u1eed l\u00fd ti\u1ec1n l\u01b0\u01a1ng sau ngh\u1ec9 vi\u1ec7c, k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra c\u00e1c n\u1ed9i dung sau:<\/p>\n

    \n
  • \n

    Ng\u00e0y ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<\/li>\n

  • \n

    Ng\u00e0y doanh nghi\u1ec7p th\u1ef1c t\u1ebf chi tr\u1ea3 thu nh\u1eadp.<\/p>\n<\/li>\n

  • \n

    B\u1ea3n ch\u1ea5t t\u1eebng kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c thanh to\u00e1n.<\/p>\n<\/li>\n

  • \n

    Kho\u1ea3n thu nh\u1eadp c\u00f3 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf hay \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n<\/li>\n

  • \n

    Gi\u00e1 tr\u1ecb thu nh\u1eadp ch\u1ecbu thu\u1ebf trong t\u1eebng l\u1ea7n chi tr\u1ea3.<\/p>\n<\/li>\n

  • \n

    M\u1ee9c ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n.<\/p>\n<\/li>\n

  • \n

    \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng cam k\u1ebft n\u1ebfu c\u00e1 nh\u00e2n \u0111\u1ec1 ngh\u1ecb ch\u01b0a kh\u1ea5u tr\u1eeb.<\/p>\n<\/li>\n

  • \n

    Ch\u1ee9ng t\u1eeb v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn kho\u1ea3n chi tr\u1ea3.<\/p>\n<\/li>\n<\/ul>\n

    Vi\u1ec7c ki\u1ec3m tra t\u1eebng b\u01b0\u1edbc gi\u00fap doanh nghi\u1ec7p tr\u00e1nh t\u00ecnh tr\u1ea1ng kh\u1ea5u tr\u1eeb thi\u1ebfu ho\u1eb7c kh\u1ea5u tr\u1eeb sai. \u0110\u00e2y c\u0169ng l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

    VIII. V\u00ed d\u1ee5 t\u1ed5ng h\u1ee3p c\u00e1ch kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN<\/h2>\n

    Anh A ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi C\u00f4ng ty X ng\u00e0y 31\/7\/2026. \u0110\u1ebfn th\u00e1ng 8\/2026, c\u00f4ng ty c\u00f2n ph\u1ea3i tr\u1ea3 anh A 12 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n l\u01b0\u01a1ng.<\/p>\n

    Kho\u1ea3n ti\u1ec1n n\u00e0y thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c tr\u1ea3 m\u1ed9t l\u1ea7n sau khi h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 ch\u1ea5m d\u1ee9t. V\u00ec gi\u00e1 tr\u1ecb kho\u1ea3n tr\u1ea3 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean, c\u00f4ng ty th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 10% tr\u01b0\u1edbc khi thanh to\u00e1n.<\/p>\n

    S\u1ed1 thu\u1ebf TNCN t\u1ea1m kh\u1ea5u tr\u1eeb l\u00e0 1,2 tri\u1ec7u \u0111\u1ed3ng. S\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf c\u00f4ng ty tr\u1ea3 cho anh A l\u00e0 10,8 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ti\u1ec1n l\u01b0\u01a1ng<\/strong> v\u00e0 th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf chi tr\u1ea3<\/strong>. C\u00e1c c\u00f4ng v\u0103n m\u1edbi c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec1u h\u01b0\u1edbng \u0111\u1ebfn vi\u1ec7c l\u00e0m r\u00f5 c\u00e1ch x\u1eed l\u00fd kho\u1ea3n thu nh\u1eadp tr\u1ea3 sau khi ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c.<\/p>\n

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

    Ba c\u00f4ng v\u0103n g\u1ed3m C\u00f4ng v\u0103n 6661\/QNG-QLDN1, C\u00f4ng v\u0103n 10049\/NBI-QLDN1 v\u00e0 C\u00f4ng v\u0103n 15676\/\u0110NA-QLDN1<\/strong> \u0111\u00e3 cung c\u1ea5p th\u00eam h\u01b0\u1edbng d\u1eabn th\u1ef1c t\u1ebf v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi tr\u1ea3 thu nh\u1eadp sau khi ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng. T\u1eeb ng\u00e0y 01\/7\/2026, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n. V\u1edbi kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 10% tr\u01b0\u1edbc khi chi tr\u1ea3. K\u1ebf to\u00e1n c\u0169ng c\u1ea7n ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c t\u1eebng kho\u1ea3n ti\u1ec1n. Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n thanh to\u00e1n sau khi ngh\u1ec9 vi\u1ec7c \u0111\u1ec1u t\u1ef1 \u0111\u1ed9ng b\u1ecb kh\u1ea5u tr\u1eeb 10%. \u0110\u1eb7c bi\u1ec7t, n\u1ebfu c\u00e1 nh\u00e2n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng cam k\u1ebft ch\u01b0a kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. H\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c gi\u1ea3i tr\u00ecnh sau n\u00e0y.<\/p>","protected":false},"excerpt":{"rendered":"

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You may click the link to switch the active language.T\u1eeb ng\u00e0y 01\/7\/2026, quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp tr\u1ea3 sau khi ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9..<\/p>\n","protected":false},"author":1,"featured_media":16754,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16753","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 khi tr\u1ea3 l\u01b0\u01a1ng sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng theo 03 C\u00f4ng v\u0103n m\u1edbi n\u0103m 2026. 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