{"id":17013,"date":"2026-09-12T02:19:03","date_gmt":"2026-09-12T02:19:03","guid":{"rendered":"https:\/\/mva.vn\/?p=17013"},"modified":"2026-09-12T02:19:03","modified_gmt":"2026-09-12T02:19:03","slug":"duoc-hoan-thue-tncn-nhung-cham-nop-ho-so-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/duoc-hoan-thue-tncn-nhung-cham-nop-ho-so-quyet-toan-thue\/","title":{"rendered":"\u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN nh\u01b0ng ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf c\u00f3 b\u1ecb x\u1eed ph\u1ea1t?"},"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>

\u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN nh\u01b0ng ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u c\u00e1 nh\u00e2n quan t\u00e2m. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n c\u00f3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m tr\u00e1nh x\u1eed l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p th\u00eam. Tuy nhi\u00ean, ch\u00ednh s\u00e1ch n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ch\u1eadm quy\u1ebft to\u00e1n. N\u1ebfu h\u1ed3 s\u01a1 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam, c\u00e1 nh\u00e2n v\u1eabn c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t. Do \u0111\u00f3, c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 quy\u1ebft to\u00e1n tr\u01b0\u1edbc khi \u0111\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5.<\/em><\/p>\n

I. \u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN nh\u01b0ng n\u1ed9p h\u1ed3 s\u01a1 mu\u1ed9n c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/h2>\n
\"\u0110\u01b0\u1ee3c
\u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN nh\u01b0ng ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf c\u00f3 b\u1ecb x\u1eed ph\u1ea1t?<\/figcaption><\/figure>\n

C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 kh\u00f4ng<\/strong>, n\u1ebfu c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u00e0 h\u1ed3 s\u01a1 c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n. Kho\u1ea3n 4 \u0110i\u1ec1u 9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh m\u1ed9t tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u00f3 l\u00e0 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf TNCN ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 nh\u01b0ng c\u00f3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng khi x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n. V\u00ec v\u1eady, c\u00e1 nh\u00e2n c\u00f3 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n kh\u00f4ng ph\u1ea3i lo b\u1ecb ph\u1ea1t ch\u1ec9 v\u00ec n\u1ed9p h\u1ed3 s\u01a1 sau h\u1ea1n.<\/p>\n

1.1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n x\u1eed ph\u1ea1t<\/h3>\n

C\u00e1 nh\u00e2n c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh tr\u00ean. C\u1ee5 th\u1ec3, \u0111\u00e2y ph\u1ea3i l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN. Sau khi quy\u1ebft to\u00e1n, h\u1ed3 s\u01a1 ph\u1ea3i ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n. N\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00e0y, vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 sau th\u1eddi h\u1ea1n kh\u00f4ng l\u00e0m ph\u00e1t sinh ti\u1ec1n ph\u1ea1t.<\/p>\n

V\u00ed d\u1ee5, anh A c\u00f3 h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n v\u00e0o cu\u1ed1i th\u00e1ng 4. Tuy nhi\u00ean, anh A n\u1ed9p h\u1ed3 s\u01a1 v\u00e0o th\u00e1ng 6 v\u00e0 k\u1ebft qu\u1ea3 quy\u1ebft to\u00e1n cho th\u1ea5y \u0111\u01b0\u1ee3c ho\u00e0n 5 tri\u1ec7u \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, anh A kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t do n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n ch\u1eadm.<\/p>\n

1.2. Kh\u00f4ng ph\u1ea3i c\u1ee9 kh\u00f4ng c\u00f3 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n ph\u1ea1t<\/h3>\n

\u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u00e1 nh\u00e2n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd. Quy \u0111\u1ecbnh mi\u1ec5n x\u1eed ph\u1ea1t g\u1eafn v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n<\/strong>. N\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u01b0ng c\u0169ng kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, c\u1ea7n xem x\u00e9t quy \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1. Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh m\u1ecdi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n ph\u1ea1t. Do \u0111\u00f3, tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t hay kh\u00f4ng, c\u00e1 nh\u00e2n c\u1ea7n ki\u1ec3m tra k\u1ebft qu\u1ea3 quy\u1ebft to\u00e1n. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh.<\/p>\n

II. Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 khi n\u00e0o?<\/h2>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf TNCN, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ri\u00eang. H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 t\u01b0 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch. Nh\u01b0 v\u1eady, v\u1edbi n\u0103m t\u00ednh thu\u1ebf k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12, th\u1eddi h\u1ea1n th\u00f4ng th\u01b0\u1eddng l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng 4 n\u0103m sau. N\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng tr\u00f9ng ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c chuy\u1ec3n sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/p>\n

V\u00ed d\u1ee5, \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a n\u0103m 2025, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n c\u00f3 h\u1ea1n n\u1ed9p trong n\u0103m 2026. C\u00e1 nh\u00e2n n\u00ean ch\u1ee7 \u0111\u1ed9ng ho\u00e0n th\u00e0nh h\u1ed3 s\u01a1 tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh sai s\u00f3t.<\/p>\n

2.1. C\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n kh\u00e1c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/h3>\n

Kh\u00f4ng n\u00ean nh\u1ea7m th\u1eddi h\u1ea1n c\u1ee7a c\u00e1 nh\u00e2n v\u1edbi th\u1eddi h\u1ea1n c\u1ee7a doanh nghi\u1ec7p. T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u00f3 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n kh\u00e1c v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n. C\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u1eddi h\u1ea1n d\u00e0i h\u01a1n. Quy \u0111\u1ecbnh n\u00e0y t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u00e1 nh\u00e2n t\u1ed5ng h\u1ee3p thu nh\u1eadp t\u1eeb nhi\u1ec1u ngu\u1ed3n.<\/p>\n

V\u00ec v\u1eady, khi x\u00e1c \u0111\u1ecbnh ch\u1eadm n\u1ed9p, c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ch\u1ee7 th\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng tr\u01b0\u1edbc khi t\u00ednh th\u1eddi gian vi ph\u1ea1m.<\/p>\n

III. Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ch\u1eadm quy\u1ebft to\u00e1n v\u1eabn c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t?<\/h2>\n

Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ch\u1eadm quy\u1ebft to\u00e1n \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n x\u1eed ph\u1ea1t. N\u1ebfu c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam, vi\u1ec7c ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh. M\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean th\u1eddi gian ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1. Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t hi\u1ec7n h\u00e0nh \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP.<\/p>\n

M\u1ed9t s\u1ed1 m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 h\u1ea1n g\u1ed3m:<\/p>\n

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    Ch\u1eadm t\u1eeb 01 \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: ph\u1ea1t c\u1ea3nh c\u00e1o.<\/p>\n<\/li>\n

  • \n

    Ch\u1eadm t\u1eeb 01 \u0111\u1ebfn 30 ng\u00e0y: ph\u1ea1t ti\u1ec1n t\u1eeb 2 tri\u1ec7u \u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<\/li>\n

  • \n

    Ch\u1eadm t\u1eeb 31 \u0111\u1ebfn 60 ng\u00e0y: ph\u1ea1t ti\u1ec1n t\u1eeb 5 tri\u1ec7u \u0111\u1ebfn 8 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<\/li>\n

  • \n

    Ch\u1eadm t\u1eeb 61 \u0111\u1ebfn 90 ng\u00e0y: ph\u1ea1t ti\u1ec1n t\u1eeb 8 tri\u1ec7u \u0111\u1ebfn 15 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<\/li>\n

  • \n

    Ch\u1eadm t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c quy \u0111\u1ecbnh: m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 cao h\u01a1n.<\/p>\n<\/li>\n<\/ul>\n

    \u0110\u00e2y l\u00e0 m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng theo khung x\u1eed ph\u1ea1t v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf. Khi \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf, c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi gian ch\u1eadm v\u00e0 t\u00ecnh ti\u1ebft li\u00ean quan.<\/p>\n

    3.1. Ch\u1eadm quy\u1ebft to\u00e1n nh\u01b0ng ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf<\/h3>\n

    \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd. N\u1ebfu quy\u1ebft to\u00e1n cho th\u1ea5y c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf, vi\u1ec7c ch\u1eadm h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 k\u00e9o theo hai v\u1ea5n \u0111\u1ec1. Th\u1ee9 nh\u1ea5t l\u00e0 ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1. Th\u1ee9 hai l\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu s\u1ed1 thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n \u0111\u00fang h\u1ea1n.<\/p>\n

    V\u00ec v\u1eady, c\u00e1 nh\u00e2n kh\u00f4ng n\u00ean ch\u1ec9 ki\u1ec3m tra vi\u1ec7c n\u1ed9p t\u1edd khai. C\u1ea7n \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p sau quy\u1ebft to\u00e1n.<\/p>\n

    3.2. Ch\u1eadm quy\u1ebft to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/h3>\n

    Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 c\u00e1ch x\u1eed l\u00fd kh\u00e1c. N\u1ebfu c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u00e0 ph\u00e1t sinh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a c\u00e1 nh\u00e2n v\u1eabn c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n sau th\u1eddi h\u1ea1n. Tuy nhi\u00ean, vi\u1ec7c n\u1ed9p mu\u1ed9n c\u00f3 th\u1ec3 l\u00e0m th\u1eddi \u0111i\u1ec3m x\u1eed l\u00fd ho\u00e0n thu\u1ebf di\u1ec5n ra mu\u1ed9n h\u01a1n. Do \u0111\u00f3, d\u00f9 kh\u00f4ng b\u1ecb ph\u1ea1t, c\u00e1 nh\u00e2n v\u1eabn n\u00ean n\u1ed9p h\u1ed3 s\u01a1 s\u1edbm. C\u00e1ch n\u00e0y gi\u00fap vi\u1ec7c ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n thu\u1eadn l\u1ee3i h\u01a1n.<\/p>\n

    IV. V\u00ed d\u1ee5 v\u1ec1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng n\u1ed9p mu\u1ed9n<\/h2>\n

    Gi\u1ea3 s\u1eed ch\u1ecb B c\u00f3 t\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb trong n\u0103m l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng. Sau khi t\u1ed5ng h\u1ee3p thu nh\u1eadp v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb, s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p ch\u1ec9 l\u00e0 24 tri\u1ec7u \u0111\u1ed3ng. Nh\u01b0 v\u1eady, ch\u1ecb B c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba 6 tri\u1ec7u \u0111\u1ed3ng. N\u1ebfu ch\u1ecb B th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n s\u1ed1 ti\u1ec1n n\u00e0y, h\u1ed3 s\u01a1 c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.<\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p ch\u1ecb B n\u1ed9p h\u1ed3 s\u01a1 sau th\u1eddi h\u1ea1n, ch\u1ecb B kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n. \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n kh\u00f4ng x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh.<\/p>\n

    Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu k\u1ebft qu\u1ea3 quy\u1ebft to\u00e1n cho th\u1ea5y ch\u1ecb B ph\u1ea3i n\u1ed9p th\u00eam 6 tri\u1ec7u \u0111\u1ed3ng, vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 mu\u1ed9n c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t. Khi \u0111\u00f3, c\u1ea7n x\u00e1c \u0111\u1ecbnh s\u1ed1 ng\u00e0y ch\u1eadm \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

    V. \u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n \u0111\u00fang h\u1ea1n kh\u00f4ng?<\/h2>\n

    Kh\u00f4ng b\u1ecb ph\u1ea1t kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u1ea7n quy\u1ebft to\u00e1n. N\u1ebfu c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf, v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n. C\u01a1 quan thu\u1ebf ch\u1ec9 c\u00f3 c\u01a1 s\u1edf gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf khi c\u00f3 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7. V\u00ec v\u1eady, c\u00e1 nh\u00e2n c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 thu nh\u1eadp v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb. H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n c\u1ea7n ph\u1ea3n \u00e1nh \u0111\u00fang thu nh\u1eadp th\u1ef1c t\u1ebf trong n\u0103m. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c k\u00ea khai theo \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/p>\n

    5.1. N\u00ean chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 tr\u01b0\u1edbc h\u1ea1n<\/h3>\n

    D\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n ph\u1ea1t khi ch\u1eadm n\u1ed9p, c\u00e1 nh\u00e2n v\u1eabn n\u00ean ho\u00e0n th\u00e0nh h\u1ed3 s\u01a1 s\u1edbm. Vi\u1ec7c n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf l\u1ed7i khi k\u00ea khai v\u00e0 tr\u00e1nh ph\u1ea3i s\u1eeda \u0111\u1ed5i nhi\u1ec1u l\u1ea7n. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u01a1i c\u00e0ng c\u1ea7n ki\u1ec3m tra k\u1ef9 d\u1eef li\u1ec7u. C\u00e1c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf c\u0169ng n\u00ean \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu tr\u01b0\u1edbc khi g\u1eedi h\u1ed3 s\u01a1.<\/p>\n

    M\u1ed9t s\u1ed1 th\u00f4ng tin c\u1ea7n r\u00e0 so\u00e1t g\u1ed3m:<\/p>\n

      \n
    • \n

      T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf trong n\u0103m.<\/p>\n<\/li>\n

    • \n

      Thu\u1ebf TNCN \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<\/li>\n

    • \n

      Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m tr\u1eeb.<\/p>\n<\/li>\n

    • \n

      C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/p>\n<\/li>\n

    • \n

      S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p sau quy\u1ebft to\u00e1n.<\/p>\n<\/li>\n

    • \n

      S\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/p>\n<\/li>\n<\/ul>\n

      VI. Ch\u1eadm quy\u1ebft to\u00e1n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf kh\u00f4ng?<\/h2>\n

      Vi\u1ec7c ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng l\u00e0m m\u1ea5t quy\u1ec1n ho\u00e0n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u00e0n. C\u00e1 nh\u00e2n v\u1eabn c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n v\u00e0 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf x\u1eed l\u00fd s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba. Tuy nhi\u00ean, c\u00e1 nh\u00e2n c\u1ea7n b\u1ea3o \u0111\u1ea3m h\u1ed3 s\u01a1 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9. Th\u00f4ng tin k\u00ea khai ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan. N\u1ebfu h\u1ed3 s\u01a1 c\u00f3 sai s\u00f3t, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung. V\u00ec v\u1eady, vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u00ednh x\u00e1c v\u1eabn r\u1ea5t quan tr\u1ecdng.<\/p>\n

      VII. C\u1ea7n ph\u00e2n bi\u1ec7t ho\u00e0n thu\u1ebf v\u1edbi n\u1ed9p th\u1eeba thu\u1ebf<\/h2>\n

      Trong th\u1ef1c t\u1ebf, nhi\u1ec1u ng\u01b0\u1eddi th\u01b0\u1eddng s\u1eed d\u1ee5ng hai kh\u00e1i ni\u1ec7m n\u00e0y nh\u01b0 nhau. Tuy nhi\u00ean, khi x\u1eed l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n, c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng N\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba. C\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n s\u1ed1 ti\u1ec1n n\u00e0y n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n. N\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 kh\u1ea5u tr\u1eeb, c\u00e1 nh\u00e2n ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p th\u00eam. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n x\u1eed ph\u1ea1t do c\u00f3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n. V\u00ec v\u1eady, \u0111i\u1ec3m quan tr\u1ecdng nh\u1ea5t l\u00e0 k\u1ebft qu\u1ea3 quy\u1ebft to\u00e1n. Kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o vi\u1ec7c trong n\u0103m \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/p>\n

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

      \u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN nh\u01b0ng ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1. \u0110i\u1ec1u ki\u1ec7n l\u00e0 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u00e0 h\u1ed3 s\u01a1 c\u00f3 ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu h\u1ed3 s\u01a1 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam, c\u00e1 nh\u00e2n ch\u1eadm n\u1ed9p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t. M\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean s\u1ed1 ng\u00e0y ch\u1eadm theo quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf. Do \u0111\u00f3, c\u00e1 nh\u00e2n n\u00ean ki\u1ec3m tra k\u1ebft qu\u1ea3 quy\u1ebft to\u00e1n tr\u01b0\u1edbc khi \u0111\u00e1nh gi\u00e1 nguy c\u01a1 b\u1ecb ph\u1ea1t. D\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n ph\u1ea1t, vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 s\u1edbm v\u1eabn gi\u00fap qu\u00e1 tr\u00ecnh ho\u00e0n thu\u1ebf thu\u1eadn l\u1ee3i h\u01a1n.<\/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.\u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN nh\u01b0ng ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u c\u00e1 nh\u00e2n quan t\u00e2m. 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