{"id":5733,"date":"2026-04-20T15:39:47","date_gmt":"2026-04-20T08:39:47","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5733"},"modified":"2026-04-20T15:39:47","modified_gmt":"2026-04-20T08:39:47","slug":"thoi-han-quyet-toan-thue-tncn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thoi-han-quyet-toan-thue-tncn\/","title":{"rendered":"Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026: C\u1ea9m nang to\u00e0n di\u1ec7n t\u1eeb chuy\u00ean gia"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean quy \u0111\u1ecbnh c\u1ee7a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax Administration Law No. 38\/2019\/QH14<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, vi\u1ec7c n\u1eafm b\u1eaft ch\u00ednh x\u00e1c c\u00e1c m\u1ed1c th\u1eddi gian n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 quy\u1ec1n l\u1ee3i \u0111\u1ec3 nh\u1eadn l\u1ea1i s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh ng\u00e0nh thu\u1ebf Vi\u1ec7t Nam \u0111ang chuy\u1ec3n \u0111\u1ed5i s\u1ed1 m\u1ea1nh m\u1ebd v\u1edbi \u1ee9ng d\u1ee5ng eTax Mobile v\u00e0 h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed, quy tr\u00ecnh k\u00ea khai \u0111\u00e3 tr\u1edf n\u00ean thu\u1eadn ti\u1ec7n h\u01a1n. Tuy nhi\u00ean, r\u1ee7i ro v\u1ec1 vi\u1ec7c hi\u1ec3u sai \u0111\u1ed1i t\u01b0\u1ee3ng quy\u1ebft to\u00e1n ho\u1eb7c n\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 do nh\u1ea7m l\u1eabn ng\u00e0y ngh\u1ec9 l\u1ec5 v\u1eabn l\u00e0 v\u1ea5n \u0111\u1ec1 nh\u1ee9c nh\u1ed1i khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 l\u00e0<\/b><span style=\"font-weight: 400;\"> m\u1ed1c th\u1eddi gian cu\u1ed1i c\u00f9ng m\u00e0 t\u1ed5 ch\u1ee9c chi tr\u1ea3 v\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p t\u1edd khai v\u00e0 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu c\u1ee7a n\u0103m 2025 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For businesses:<\/b><span style=\"font-weight: 400;\"> Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/03\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For individuals who self-declare their income:<\/b><span style=\"font-weight: 400;\"> Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 04\/05\/2026 (do tr\u00f9ng k\u1ef3 ngh\u1ec9 l\u1ec5 30\/04 v\u00e0 01\/05).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch:<\/b><span style=\"font-weight: 400;\"> Ho\u00e0n thi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf n\u0103m 2025, x\u1eed l\u00fd ho\u00e0n thu\u1ebf n\u1ed9p th\u1eeba ho\u1eb7c n\u1ed9p b\u1ed5 sung thu\u1ebf thi\u1ebfu.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_5736\" aria-describedby=\"caption-attachment-5736\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5736\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-quyet-toan-thue-TNCN-2026-quy-dinh-cu-the-nhu-the-nao.jpg\" alt=\"Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-quyet-toan-thue-TNCN-2026-quy-dinh-cu-the-nhu-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-quyet-toan-thue-TNCN-2026-quy-dinh-cu-the-nhu-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-quyet-toan-thue-TNCN-2026-quy-dinh-cu-the-nhu-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-quyet-toan-thue-TNCN-2026-quy-dinh-cu-the-nhu-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-quyet-toan-thue-TNCN-2026-quy-dinh-cu-the-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5736\" class=\"wp-caption-text\">Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025 (th\u1ef1c hi\u1ec7n v\u00e0o n\u0103m 2026) \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u1ec7t gi\u1eefa t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp v\u00e0 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch. Nh\u01b0 v\u1eady, ng\u00e0y 31\/03\/2026 l\u00e0 h\u1ea1n ch\u00f3t \u0111\u1ec3 c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 k\u00ea khai cho ph\u1ea7n thu nh\u1eadp \u0111\u00e3 chi tr\u1ea3 trong n\u0103m 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf, lu\u1eadt quy \u0111\u1ecbnh th\u1eddi h\u1ea1n l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch. Th\u00f4ng th\u01b0\u1eddng, ng\u00e0y n\u00e0y s\u1ebd l\u00e0 30\/04\/2026. Tuy nhi\u00ean, do ng\u00e0y 30\/04 v\u00e0 01\/05 n\u0103m 2026 r\u01a1i v\u00e0o c\u00e1c ng\u00e0y ngh\u1ec9 l\u1ec5 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Lao \u0111\u1ed9ng, n\u00ean th\u1eddi h\u1ea1n n\u00e0y \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng gia h\u1ea1n sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo. Theo l\u1ecbch v\u1ea1n ni\u00ean 2026, ng\u00e0y 04\/05\/2026 ch\u00ednh l\u00e0 m\u1ed1c th\u1eddi gian cu\u1ed1i c\u00f9ng m\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i ho\u00e0n t\u1ea5t vi\u1ec7c n\u1ed9p t\u1edd khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ed1c th\u1eddi gian n\u00e0y gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00e1nh \u0111\u01b0\u1ee3c \u00e1p l\u1ef1c d\u1ed3n toa v\u00e0o nh\u1eefng ng\u00e0y cu\u1ed1i c\u00f9ng, v\u1ed1n th\u01b0\u1eddng x\u1ea3y ra t\u00ecnh tr\u1ea1ng ngh\u1ebdn m\u1ea1ng h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ea1i sao c\u1ea7n tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026?<\/b><\/h2>\n<figure id=\"attachment_5735\" aria-describedby=\"caption-attachment-5735\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5735\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-can-tuan-thu-thoi-han-quyet-toan-thue-TNCN-2026.jpg\" alt=\"T\u1ea1i sao c\u1ea7n tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-can-tuan-thu-thoi-han-quyet-toan-thue-TNCN-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-can-tuan-thu-thoi-han-quyet-toan-thue-TNCN-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-can-tuan-thu-thoi-han-quyet-toan-thue-TNCN-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-can-tuan-thu-thoi-han-quyet-toan-thue-TNCN-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-can-tuan-thu-thoi-han-quyet-toan-thue-TNCN-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5735\" class=\"wp-caption-text\">T\u1ea1i sao c\u1ea7n tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 tr\u00e1nh b\u1ecb ph\u1ea1t. T\u1eeb g\u00f3c nh\u00ecn chuy\u00ean gia 30 n\u0103m kinh nghi\u1ec7m, MAN nh\u1eadn th\u1ea5y \u0111\u00e2y l\u00e0 th\u01b0\u1edbc \u0111o t\u00ednh chuy\u00ean nghi\u1ec7p c\u1ee7a b\u1ed9 m\u00e1y k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u00e0 s\u1ef1 am hi\u1ec3u ph\u00e1p lu\u1eadt c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c quy\u1ebft to\u00e1n \u0111\u00fang h\u1ea1n gi\u00fap \u1ed5n \u0111\u1ecbnh h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh, tr\u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh t\u1eeb ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p, v\u1ed1n kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax<\/span><\/a><span style=\"font-weight: 400;\">. \u0110i\u1ec1u n\u00e0y tr\u1ef1c ti\u1ebfp b\u1ea3o v\u1ec7 l\u1ee3i nhu\u1eadn v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c \u0111\u1ed1i t\u00e1c v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, vi\u1ec7c quy\u1ebft to\u00e1n \u0111\u00fang h\u1ea1n \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u1ec1 ho\u00e0n thu\u1ebf. Nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba do c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ho\u1eb7c thu nh\u1eadp kh\u00f4ng \u0111\u1ec1u trong n\u0103m. N\u1ebfu n\u1ed9p h\u1ed3 s\u01a1 s\u1edbm, s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf s\u1ebd v\u1ec1 t\u00e0i kho\u1ea3n nhanh h\u01a1n, gi\u00fap c\u00e1 nh\u00e2n c\u00f3 th\u00eam ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng, vi\u1ec7c n\u1ed9p \u0111\u00fang h\u1ea1n gi\u00fap gi\u1ea3m thi\u1ec3u sai s\u00f3t. Khi b\u1ea1n kh\u00f4ng b\u1ecb th\u00fac \u00e9p b\u1edfi th\u1eddi gian, vi\u1ec7c ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, h\u00f3a \u0111\u01a1n gi\u1ea3m tr\u1eeb gia c\u1ea3nh s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u1ef9 l\u01b0\u1ee1ng h\u01a1n, gi\u1ea3m r\u1ee7i ro ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai nhi\u1ec1u l\u1ea7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026<\/b><\/h2>\n<figure id=\"attachment_5734\" aria-describedby=\"caption-attachment-5734\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5734\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-phai-thuc-hien-quyet-toan-thue-TNCN-nam-2026.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-phai-thuc-hien-quyet-toan-thue-TNCN-nam-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-phai-thuc-hien-quyet-toan-thue-TNCN-nam-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-phai-thuc-hien-quyet-toan-thue-TNCN-nam-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-phai-thuc-hien-quyet-toan-thue-TNCN-nam-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-phai-thuc-hien-quyet-toan-thue-TNCN-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5734\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i ai c\u0169ng ph\u1ea3i t\u1ef1 \u0111i quy\u1ebft to\u00e1n thu\u1ebf. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 tr\u00e1nh l\u00e3ng ph\u00ed th\u1eddi gian ho\u1eb7c b\u1ecf s\u00f3t ngh\u0129a v\u1ee5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Organizations and individuals paying income<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00f3 chi tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong n\u0103m 2025 c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n. Ngay c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf trong n\u0103m, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tncn\/\"><span style=\"font-weight: 400;\">personal income tax settlement<\/span><\/a><span style=\"font-weight: 400;\"> as prescribed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Individuals residing in Vietnam who have income from salaries and wages.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ph\u1ea3i tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n l\u1edbn h\u01a1n 50.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 mu\u1ed1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean m\u00e0 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n cho doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt c\u0169ng quy \u0111\u1ecbnh r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb \u0111\u1ec3 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng th\u1ee7 t\u1ee5c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p nh\u01b0ng kh\u00f4ng c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp v\u00e3ng lai \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 10% t\u1ea1i ngu\u1ed3n m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c m\u1ed1c th\u1eddi gian chi ti\u1ebft trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u00fd \u0111\u1ed9c gi\u1ea3 d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd l\u1ecbch tr\u00ecnh, MAN t\u1ed5ng h\u1ee3p c\u00e1c c\u1ed9t m\u1ed1c quan tr\u1ecdng nh\u1ea5t c\u1ea7n l\u01b0u \u00fd trong n\u0103m 2026.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c m\u1ed1c th\u1eddi gian chi ti\u1ebft trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf 2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Job Description<\/b><\/td>\n<td style=\"text-align: center;\"><b>Deadline<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p\/T\u1ed5 ch\u1ee9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN cho n\u0103m 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1eedi gi\u1ea5y \u1ee7y quy\u1ec1n v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan cho doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc 31\/03\/2026 (theo quy \u0111\u1ecbnh ri\u00eang c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Individuals directly settle accounts.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p t\u1edd khai qua eTax Mobile ho\u1eb7c tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">04\/05\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n ho\u00e0n thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u1ed9p th\u1eeba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng gi\u1edbi h\u1ea1n (nh\u01b0ng n\u00ean n\u1ed9p tr\u01b0\u1edbc 04\/05 \u0111\u1ec3 \u01b0u ti\u00ean x\u1eed l\u00fd)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t cho c\u00e1c c\u00e1 nh\u00e2n: M\u1eb7c d\u00f9 th\u1eddi h\u1ea1n l\u00e0 04\/05, nh\u01b0ng n\u1ebfu b\u1ea1n ch\u1ec9 c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf sau ng\u00e0y n\u00e0y, b\u1ea1n s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1. \u0110\u00e2y l\u00e0 m\u1ed9t \u0111i\u1ec3m nh\u00e2n v\u0103n trong quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 c\u1ea7n d\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n ph\u00e1p quy sau \u0111\u00e2y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Law on Tax Administration No. 38\/2019\/QH14:<\/b><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n g\u1ed1c quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n, tr\u00ecnh t\u1ef1 v\u00e0 th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular 80\/2021\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 126, cung c\u1ea5p c\u00e1c m\u1eabu bi\u1ec3u t\u1edd khai 05\/QTT-TNCN cho doanh nghi\u1ec7p v\u00e0 02\/QTT-TNCN cho c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126, li\u00ean quan \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 n\u1ebfu tr\u00f9ng ng\u00e0y ngh\u1ec9 l\u1ec5.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c v\u0103n b\u1ea3n n\u00e0y gi\u00fap k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p tranh ch\u1ea5p ho\u1eb7c ki\u1ec3m tra sau n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: X\u1eed l\u00fd quy\u1ebft to\u00e1n cho chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n t\u1ea1i MAN, ch\u00fang t\u00f4i \u0111\u00e3 g\u1eb7p tr\u01b0\u1eddng h\u1ee3p c\u1ee7a \u00f4ng David, m\u1ed9t chuy\u00ean gia ng\u01b0\u1eddi Anh l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam t\u1eeb th\u00e1ng 03\/2025 \u0111\u1ebfn th\u00e1ng 02\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Situation:<\/b><span style=\"font-weight: 400;\"> \u00d4ng David c\u00f3 thu nh\u1eadp t\u1eeb hai ngu\u1ed3n: m\u1ed9t c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam v\u00e0 m\u1ed9t ngu\u1ed3n thu nh\u1eadp t\u1ea1i Anh. Th\u00e1ng 02\/2026, \u00f4ng k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng v\u00e0 r\u1eddi Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch c\u1ee7a MAN:<\/b><span style=\"font-weight: 400;\"> Theo quy \u0111\u1ecbnh, \u00f4ng David l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (do \u1edf Vi\u1ec7t Nam tr\u00ean 183 ng\u00e0y trong n\u0103m d\u01b0\u01a1ng l\u1ecbch 2025). Tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh v\u00e0o th\u00e1ng 02\/2026, \u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN cho giai \u0111o\u1ea1n l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>How to handle:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh thu nh\u1eadp:<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng h\u1ee3p to\u00e0n c\u1ea7u thu nh\u1eadp t\u1eeb th\u00e1ng 03\/2025 \u0111\u1ebfn h\u1ebft th\u00e1ng 02\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Duration:<\/b><span style=\"font-weight: 400;\"> Do \u00f4ng xu\u1ea5t c\u1ea3nh, th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n c\u1ee7a \u00f4ng l\u00e0 tr\u01b0\u1edbc ng\u00e0y r\u1eddi Vi\u1ec7t Nam, kh\u00f4ng \u0111\u1ee3i \u0111\u1ebfn ng\u00e0y 04\/05\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Result:<\/b><span style=\"font-weight: 400;\"> Sau khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 \u0111\u00f3ng b\u1ea3o hi\u1ec3m, \u00f4ng David \u0111\u01b0\u1ee3c ho\u00e0n 45 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba. MAN \u0111\u00e3 h\u1ed7 tr\u1ee3 \u00f4ng ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c trong v\u00f2ng 5 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi bay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i h\u1ecdc r\u00fat ra l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c th\u00f9 nh\u01b0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng v\u00e0 xu\u1ea5t c\u1ea3nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd v\u1ec1 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m l\u00e0m ngh\u1ec1, MAN th\u1ea5y r\u1eb1ng r\u1ee7i ro l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf k\u1ef9 thu\u1eadt t\u00ednh to\u00e1n m\u00e0 n\u1eb1m \u1edf qu\u1ea3n tr\u1ecb d\u1eef li\u1ec7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>R\u1ee7i ro v\u1ec1 ch\u1ee9ng t\u1eeb:<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u c\u00e1 nh\u00e2n \u0111i l\u00e0m \u1edf nhi\u1ec1u n\u01a1i nh\u01b0ng cu\u1ed1i n\u0103m l\u1ea1i m\u1ea5t li\u00ean l\u1ea1c v\u1edbi c\u00f4ng ty c\u0169 ho\u1eb7c c\u00f4ng ty c\u0169 \u0111\u00e3 gi\u1ea3i th\u1ec3, d\u1eabn \u0111\u1ebfn kh\u00f4ng l\u1ea5y \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb. L\u1eddi khuy\u00ean c\u1ee7a MAN l\u00e0 ngay khi k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c t\u1ea1i b\u1ea5t k\u1ef3 \u0111\u01a1n v\u1ecb n\u00e0o, h\u00e3y y\u00eau c\u1ea7u c\u1ea5p ngay ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">personal income tax<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u1eebng \u0111\u1ee3i \u0111\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n m\u1edbi \u0111i \u0111\u00f2i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Sai l\u1ea7m v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1:<\/b><span style=\"font-weight: 400;\"> C\u00e1 nh\u00e2n th\u01b0\u1eddng l\u00fang t\u00fang kh\u00f4ng bi\u1ebft n\u1ed9p h\u1ed3 s\u01a1 cho Chi c\u1ee5c thu\u1ebf n\u00e0o. Quy \u0111\u1ecbnh r\u1ea5t r\u00f5: N\u1ebfu b\u1ea1n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n c\u00f3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i n\u01a1i n\u00e0o th\u00ec n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd n\u01a1i \u0111\u00f3. N\u1ebfu kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00e2u th\u00ec n\u1ed9p t\u1ea1i n\u01a1i c\u01b0 tr\u00fa.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u1ea5n \u0111\u1ec1 h\u1ec7 th\u1ed1ng:<\/b><span style=\"font-weight: 400;\"> S\u00e1t ng\u00e0y 31\/03 v\u00e0 04\/05, h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed th\u01b0\u1eddng xuy\u00ean qu\u00e1 t\u1ea3i. Kinh nghi\u1ec7m c\u1ee7a ch\u00fang t\u00f4i t\u1ea1i MAN l\u00e0 ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 cho kh\u00e1ch h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u00edt nh\u1ea5t 15 ng\u00e0y. \u0110i\u1ec1u n\u00e0y gi\u00fap ch\u00fang t\u00f4i c\u00f3 th\u1eddi gian x\u1eed l\u00fd c\u00e1c l\u1ed7i k\u1ef9 thu\u1eadt ho\u1eb7c b\u1ed5 sung th\u00f4ng tin n\u1ebfu c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf b\u1ea1n c\u1ea7n bi\u1ebft<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ecf l\u1ee1 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ee9c ph\u1ea1t theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1t c\u1ea3nh c\u00e1o:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 ch\u1eadm t\u1eeb 01 \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1t t\u1eeb 2 &#8211; 5 tri\u1ec7u \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> Ch\u1eadm n\u1ed9p t\u1eeb 01 \u0111\u1ebfn 30 ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1t t\u1eeb 5 &#8211; 8 tri\u1ec7u \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> Ch\u1eadm n\u1ed9p t\u1eeb 31 \u0111\u1ebfn 60 ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1t t\u1eeb 8 &#8211; 15 tri\u1ec7u \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> Ch\u1eadm n\u1ed9p t\u1eeb 61 \u0111\u1ebfn 90 ng\u00e0y ho\u1eb7c tr\u00ean 90 ng\u00e0y nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1t t\u1eeb 15 &#8211; 25 tri\u1ec7u \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> Ch\u1eadm n\u1ed9p tr\u00ean 90 ng\u00e0y v\u00e0 c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh theo c\u00f4ng th\u1ee9c: <\/span><b>Amount of tax overdue x 0.03% x Number of days overdue<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh v\u00e0 uy t\u00edn ph\u00e1p l\u00fd c\u1ee7a m\u1ed7i c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p. Trong m\u1ed9t k\u1ef7 nguy\u00ean m\u00e0 s\u1ef1 minh b\u1ea1ch v\u1ec1 thu\u1ebf ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t b\u1edfi c\u00f4ng ngh\u1ec7 AI v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd t\u1eadp trung, s\u1ef1 chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng t\u1eeb s\u1edbm s\u1ebd gi\u00fap b\u1ea1n tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network t\u1ef1 h\u00e0o l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady h\u00e0ng \u0111\u1ea7u t\u1ea1i Vi\u1ec7t Nam, chuy\u00ean cung c\u1ea5p c\u00e1c <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">tax settlement services<\/span><\/a><span style=\"font-weight: 400;\">, k\u1ebf to\u00e1n thu\u1ebf v\u00e0 t\u01b0 v\u1ea5n qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh chuy\u00ean nghi\u1ec7p. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m, ch\u00fang t\u00f4i cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n trong vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. H\u00e3y \u0111\u1ec3 MAN gi\u00fap b\u1ea1n bi\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf tr\u1edf n\u00ean nh\u1eb9 nh\u00e0ng v\u00e0 hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>T\u00f4i c\u00f3 2 ngu\u1ed3n thu nh\u1eadp nh\u01b0ng t\u1ed5ng thu nh\u1eadp d\u01b0\u1edbi 100 tri\u1ec7u\/n\u0103m, t\u00f4i c\u00f3 ph\u1ea3i quy\u1ebft to\u00e1n kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu b\u1ea1n \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb 10% t\u1ea1i ngu\u1ed3n v\u00e0 kh\u00f4ng c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i quy\u1ebft to\u00e1n. N\u1ebfu mu\u1ed1n ho\u00e0n thu\u1ebf, b\u1ea1n ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1ef1 quy\u1ebft to\u00e1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>C\u00f4ng ty t\u00f4i l\u00e0m hi\u1ec7n t\u1ea1i c\u00f3 th\u1ec3 quy\u1ebft to\u00e1n thay cho thu nh\u1eadp \u1edf c\u00f4ng ty c\u0169 kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. C\u00f4ng ty hi\u1ec7n t\u1ea1i ch\u1ec9 quy\u1ebft to\u00e1n ph\u1ea7n thu nh\u1eadp do h\u1ecd chi tr\u1ea3. B\u1ea1n ph\u1ea3i l\u1ea5y ch\u1ee9ng t\u1eeb c\u1ee7a c\u00f4ng ty c\u0169 v\u00e0 t\u1ef1 \u0111i quy\u1ebft to\u00e1n n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Qu\u00ean m\u1eadt kh\u1ea9u eTax Mobile th\u00ec ph\u1ea3i l\u00e0m sao \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u00ednh n\u0103ng qu\u00ean m\u1eadt kh\u1ea9u tr\u00ean \u1ee9ng d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0110\u1ecbnh danh \u0111i\u1ec7n t\u1eed (VNeID) \u0111\u1ec3 \u0111\u0103ng nh\u1eadp tr\u1ef1c ti\u1ebfp.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 n\u1ebfu n\u1ed9p qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n t\u00ednh ng\u00e0y n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNg\u00e0y n\u1ed9p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c t\u00ednh theo d\u1ea5u b\u01b0u \u0111i\u1ec7n n\u01a1i g\u1eedi. Do \u0111\u00f3, b\u1ea1n c\u1ea7n \u0111\u1ea3m b\u1ea3o d\u1ea5u b\u01b0u \u0111i\u1ec7n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 04\/05\/2026.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>T\u00f4i l\u00e0 h\u1ed9 kinh doanh th\u00ec th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n c\u00f3 gi\u1ed1ng c\u00e1 nh\u00e2n l\u00e0m c\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c k\u00ea khai theo th\u00e1ng\/qu\u00fd v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m nh\u01b0 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00f4i c\u00f3 2 ngu\u1ed3n thu nh\u1eadp nh\u01b0ng t\u1ed5ng thu nh\u1eadp d\u01b0\u1edbi 100 tri\u1ec7u\/n\u0103m, t\u00f4i c\u00f3 ph\u1ea3i quy\u1ebft to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu b\u1ea1n \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb 10% t\u1ea1i ngu\u1ed3n v\u00e0 kh\u00f4ng c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i quy\u1ebft to\u00e1n. N\u1ebfu mu\u1ed1n ho\u00e0n thu\u1ebf, b\u1ea1n ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1ef1 quy\u1ebft to\u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng ty t\u00f4i l\u00e0m hi\u1ec7n t\u1ea1i c\u00f3 th\u1ec3 quy\u1ebft to\u00e1n thay cho thu nh\u1eadp \u1edf c\u00f4ng ty c\u0169 kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. C\u00f4ng ty hi\u1ec7n t\u1ea1i ch\u1ec9 quy\u1ebft to\u00e1n ph\u1ea7n thu nh\u1eadp do h\u1ecd chi tr\u1ea3. B\u1ea1n ph\u1ea3i l\u1ea5y ch\u1ee9ng t\u1eeb c\u1ee7a c\u00f4ng ty c\u0169 v\u00e0 t\u1ef1 \u0111i quy\u1ebft to\u00e1n n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Qu\u00ean m\u1eadt kh\u1ea9u eTax Mobile th\u00ec ph\u1ea3i l\u00e0m sao \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u00ednh n\u0103ng qu\u00ean m\u1eadt kh\u1ea9u tr\u00ean \u1ee9ng d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0110\u1ecbnh danh \u0111i\u1ec7n t\u1eed (VNeID) \u0111\u1ec3 \u0111\u0103ng nh\u1eadp tr\u1ef1c ti\u1ebfp.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 n\u1ebfu n\u1ed9p qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n t\u00ednh ng\u00e0y n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c t\u00ednh theo d\u1ea5u b\u01b0u \u0111i\u1ec7n n\u01a1i g\u1eedi. Do \u0111\u00f3, b\u1ea1n c\u1ea7n \u0111\u1ea3m b\u1ea3o d\u1ea5u b\u01b0u \u0111i\u1ec7n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 04\/05\/2026.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00f4i l\u00e0 h\u1ed9 kinh doanh th\u00ec th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n c\u00f3 gi\u1ed1ng c\u00e1 nh\u00e2n l\u00e0m c\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"H\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c k\u00ea khai theo th\u00e1ng\/qu\u00fd v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m nh\u01b0 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, vi\u1ec7c n\u1eafm b\u1eaft ch\u00ednh x\u00e1c [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5737,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-5733","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-tncn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5733","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=5733"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5733\/revisions"}],"predecessor-version":[{"id":5738,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5733\/revisions\/5738"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5737"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}