{"id":5786,"date":"2026-04-22T15:40:47","date_gmt":"2026-04-22T08:40:47","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5786"},"modified":"2026-04-22T15:42:04","modified_gmt":"2026-04-22T08:42:04","slug":"dich-vu-ke-khai-thue-thu-nhap-ca-nhan-cho-lanh-dao","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/dich-vu-ke-khai-thue-thu-nhap-ca-nhan-cho-lanh-dao\/","title":{"rendered":"D\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho l\u00e3nh \u0111\u1ea1o v\u00e0 chuy\u00ean gia"},"content":{"rendered":"

D\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111ang tr\u1edf th\u00e0nh m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u00e1c l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p v\u00e0 chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam trong b\u1ed1i c\u1ea3nh ng\u00e0nh thu\u1ebf th\u1eaft ch\u1eb7t qu\u1ea3n l\u00fd d\u1eef li\u1ec7u s\u1ed1. Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf, vi\u1ec7c r\u00e0 so\u00e1t d\u1eef li\u1ec7u thu\u1ebf t\u1eadp trung \u0111\u00e3 gi\u00fap ph\u00e1t hi\u1ec7n h\u00e0ng ngh\u00ecn tr\u01b0\u1eddng h\u1ee3p ch\u1eadm n\u1ed9p ho\u1eb7c k\u00ea khai thi\u1ebfu thu nh\u1eadp \u0111a ngu\u1ed3n, d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p \u0111\u00e1ng k\u1ec3.<\/span><\/p>\n

D\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c \u0111i\u1ec1n t\u1edd khai, m\u00e0 c\u00f2n l\u00e0 ngh\u1ec7 thu\u1eadt qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00e0i ch\u00ednh cho nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 c\u1ea5u tr\u00fac thu nh\u1eadp ph\u1ee9c t\u1ea1p. \u0110\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi n\u1eafm gi\u1eef v\u1ecb tr\u00ed ch\u1ee7 ch\u1ed1t, m\u1ed9t sai s\u00f3t nh\u1ecf trong quy\u1ebft to\u00e1n thu\u1ebf c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn c\u00e1 nh\u00e2n v\u00e0 l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p m\u00e0 h\u1ecd \u0111ang \u0111i\u1ec1u h\u00e0nh.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/h2>\n

D\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n, so\u1ea1n th\u1ea3o v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf thay m\u1eb7t cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. D\u1ecbch v\u1ee5 n\u00e0y d\u00f9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, \u0111\u1ea7u t\u01b0 v\u1ed1n ho\u1eb7c thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.\u00a0<\/span><\/p>\n

D\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng cho m\u1ecdi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam. B\u1ea1n c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 n\u00e0y khi c\u00f3 thu nh\u1eadp t\u1eeb hai n\u01a1i tr\u1edf l\u00ean, c\u00f3 thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c khi c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span><\/p>\n

T\u1ea1i sao d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u1ea1i thi\u1ebft y\u1ebfu \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao?<\/b><\/h2>\n
\"T\u1ea1i
T\u1ea1i sao d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u1ea1i thi\u1ebft y\u1ebfu \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao<\/figcaption><\/figure>\n

Trong th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n h\u01a1n ba th\u1eadp k\u1ef7 qua, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y nhi\u1ec1u l\u00e3nh \u0111\u1ea1o cao c\u1ea5p th\u01b0\u1eddng nh\u1ea7m l\u1eabn r\u1eb1ng c\u00f4ng ty chi tr\u1ea3 l\u01b0\u01a1ng \u0111\u00e3 ho\u00e0n t\u1ea5t m\u1ecdi ngh\u0129a v\u1ee5 thu\u1ebf cho h\u1ecd. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hi\u1ec7n h\u00e0nh, tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n cu\u1ed1i c\u00f9ng thu\u1ed9c v\u1ec1 ch\u00ednh c\u00e1 nh\u00e2n n\u1ebfu h\u1ecd c\u00f3 thu nh\u1eadp \u0111a ngu\u1ed3n.<\/span><\/p>\n

Vi\u1ec7c t\u1ef1 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi kh\u00f4ng chuy\u00ean th\u01b0\u1eddng g\u1eb7p ph\u1ea3i r\u00e0o c\u1ea3 v\u1ec1 ng\u00f4n ng\u1eef ph\u00e1p l\u00fd v\u00e0 quy tr\u00ecnh c\u00f4ng ngh\u1ec7. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh, c\u00e1c kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf hay c\u00e1c hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n l\u00e0 nh\u1eefng m\u1ea3ng ki\u1ebfn th\u1ee9c \u0111\u00f2i h\u1ecfi s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc. N\u1ebfu k\u00ea khai sai, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ee9c ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n, ch\u01b0a k\u1ec3 ti\u1ec1n ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y.<\/span><\/p>\n

M\u1ed9t \u0111i\u1ec3m nh\u1ea1y c\u1ea3m kh\u00e1c l\u00e0 t\u00ednh ri\u00eang t\u01b0. L\u00e3nh \u0111\u1ea1o th\u01b0\u1eddng kh\u00f4ng mu\u1ed1n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a c\u00f4ng ty bi\u1ebft r\u00f5 t\u1ed5ng t\u00e0i s\u1ea3n ho\u1eb7c c\u00e1c ngu\u1ed3n thu nh\u1eadp ngo\u00e0i l\u01b0\u01a1ng c\u1ee7a m\u00ecnh. L\u00fac n\u00e0y, vi\u1ec7c thu\u00ea m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n <\/span>d\u1ecbch v\u1ee5 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/a> l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 b\u1ea3o m\u1eadt th\u00f4ng tin t\u00e0i ch\u00ednh tuy\u1ec7t \u0111\u1ed1i.<\/span><\/p>\n

C\u00e1c lo\u1ea1i thu nh\u1eadp ph\u1ed5 bi\u1ebfn c\u1ea7n th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/h2>\n

Based on <\/span>Circular 111\/2013\/TT-BTC<\/span><\/a> v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t m\u1edbi nh\u1ea5t n\u0103m 2026, c\u00e1c lo\u1ea1i thu nh\u1eadp sau \u0111\u00e2y b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai minh b\u1ea1ch:<\/span><\/p>\n\n\n\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c lo\u1ea1i thu nh\u1eadp ph\u1ed5 bi\u1ebfn c\u1ea7n th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/caption>\n
Income type<\/b><\/td>\n\u0110\u1eb7c \u0111i\u1ec3m k\u00ea khai<\/b><\/td>\nExpert advice<\/b><\/td>\n<\/tr>\n
Income from wages and salaries<\/span><\/td>\nThu nh\u1eadp t\u1eeb t\u1ed5 ch\u1ee9c trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.<\/span><\/td>\nC\u1ea7n \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf m\u1eabu CTT10.<\/span><\/td>\n<\/tr>\n
Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/span><\/td>\nL\u1ee3i t\u1ee9c, c\u1ed5 t\u1ee9c t\u1eeb vi\u1ec7c g\u00f3p v\u1ed1n kinh doanh.<\/span><\/td>\nTh\u01b0\u1eddng b\u1ecb b\u1ecf s\u00f3t khi c\u00e1 nh\u00e2n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c Start-up.<\/span><\/td>\n<\/tr>\n
Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/span><\/td>\nB\u00e1n c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p.<\/span><\/td>\nPh\u1ea3i k\u00ea khai ngay khi ph\u00e1t sinh giao d\u1ecbch.<\/span><\/td>\n<\/tr>\n
Thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\nThu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1ea1i qu\u1ed1c gia kh\u00e1c nh\u01b0ng l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa Vi\u1ec7t Nam.<\/span><\/td>\nD\u1ec5 d\u1eabn \u0111\u1ebfn r\u1ee7i ro \u0111\u00e1nh thu\u1ebf hai l\u1ea7n n\u1ebfu kh\u00f4ng bi\u1ebft \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n
Thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng, th\u1eeba k\u1ebf<\/span><\/td>\nC\u00e1c kho\u1ea3n t\u00e0i s\u1ea3n c\u00f3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu.<\/span><\/td>\nC\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n chuy\u00ean nghi\u1ec7p t\u1ea1i MAN<\/b><\/h2>\n
\"Quy
Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n chuy\u00ean nghi\u1ec7p t\u1ea1i MAN<\/figcaption><\/figure>\n

\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 c\u1ee7a qu\u00fd kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd nhanh g\u1ecdn v\u00e0 chu\u1ea9n x\u00e1c, MAN th\u1ef1c hi\u1ec7n quy tr\u00ecnh 6 b\u01b0\u1edbc kh\u00e9p k\u00edn, \u0111\u1ec1 cao t\u00ednh b\u1ea3o m\u1eadt:<\/span><\/p>\n

B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn th\u00f4ng tin v\u00e0 b\u1ea3o m\u1eadt d\u1eef li\u1ec7u<\/b><\/h3>\n

Ch\u00fang t\u00f4i b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c k\u00fd k\u1ebft th\u1ecfa thu\u1eadn b\u1ea3o m\u1eadt th\u00f4ng tin (NDA). Kh\u00e1ch h\u00e0ng cung c\u1ea5p danh m\u1ee5c c\u00e1c ngu\u1ed3n thu nh\u1eadp, MAN th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t s\u01a1 b\u1ed9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan.<\/span><\/p>\n

B\u01b0\u1edbc 2: Thu th\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7<\/b><\/h3>\n

\u0110\u1ed9i ng\u0169 chuy\u00ean gia s\u1ebd h\u01b0\u1edbng d\u1eabn kh\u00e1ch h\u00e0ng thu th\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chi tr\u1ea3. \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i, ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 d\u1ecbch thu\u1eadt v\u00e0 h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 c\u00e1c gi\u1ea5y t\u1edd c\u1ea7n thi\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 <\/span>d\u1ecbch v\u1ee5 khai thu\u1ebf<\/span><\/a>.<\/span><\/p>\n

B\u01b0\u1edbc 3: T\u00ednh to\u00e1n t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf<\/b><\/h3>\n

D\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, ch\u00fang t\u00f4i t\u00ednh to\u00e1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n. M\u1ee5c ti\u00eau l\u00e0 \u0111\u1ea3m b\u1ea3o kh\u00e1ch h\u00e0ng n\u1ed9p \u0111\u00fang, n\u1ed9p \u0111\u1ee7 nh\u01b0ng kh\u00f4ng n\u1ed9p d\u01b0 do thi\u1ebfu hi\u1ec3u bi\u1ebft v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i.<\/span><\/p>\n

B\u01b0\u1edbc 4: So\u1ea1n th\u1ea3o h\u1ed3 s\u01a1 v\u00e0 k\u00fd k\u1ebft t\u1ea1i v\u0103n ph\u00f2ng trung t\u00e2m<\/b><\/h3>\n

MAN chu\u1ea9n b\u1ecb to\u00e0n b\u1ed9 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo m\u1eabu 02\/QTT-TNCN. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 ri\u00eang t\u01b0 v\u00e0 thu\u1eadn ti\u1ec7n, ch\u00fang t\u00f4i m\u1eddi kh\u00e1ch h\u00e0ng gh\u00e9 th\u0103m v\u0103n ph\u00f2ng t\u1ea1i Qu\u1eadn 1 ho\u1eb7c Qu\u1eadn 7 \u0111\u1ec3 k\u00fd h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp trong kh\u00f4ng gian chuy\u00ean nghi\u1ec7p.<\/span><\/p>\n

Step 5: Submit documents and work with the tax authorities.<\/b><\/h3>\n

Ch\u00fang t\u00f4i th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 qua h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed (eTax). Trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh v\u1ec1 c\u00e1c ngu\u1ed3n thu nh\u1eadp l\u1ea1 ho\u1eb7c thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i, MAN s\u1ebd \u0111\u1ea1i di\u1ec7n kh\u00e1ch h\u00e0ng x\u1eed l\u00fd to\u00e0n b\u1ed9 c\u00e1c bu\u1ed5i l\u00e0m vi\u1ec7c n\u00e0y.<\/span><\/p>\n

B\u01b0\u1edbc 6: Theo d\u00f5i k\u1ebft qu\u1ea3 v\u00e0 b\u00e0n giao h\u1ed3 s\u01a1<\/b><\/h3>\n

MAN theo d\u00f5i ti\u1ebfn \u0111\u1ed9 x\u1eed l\u00fd h\u1ed3 s\u01a1 cho \u0111\u1ebfn khi c\u00f3 th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn t\u1eeb c\u01a1 quan thu\u1ebf ho\u1eb7c khi ti\u1ec1n thu\u1ebf ho\u00e0n v\u1ec1 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng. To\u00e0n b\u1ed9 h\u1ed3 s\u01a1 g\u1ed1c s\u1ebd \u0111\u01b0\u1ee3c b\u00e0n giao v\u00e0 l\u01b0u tr\u1eef b\u1ea3o m\u1eadt theo ti\u00eau chu\u1ea9n ki\u1ec3m to\u00e1n.<\/span><\/p>\n

D\u1ecbch v\u1ee5 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a MAN gi\u1ea3i quy\u1ebft nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00ec?<\/b><\/h2>\n
\"D\u1ecbch
D\u1ecbch v\u1ee5 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a MAN gi\u1ea3i quy\u1ebft nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00ec<\/figcaption><\/figure>\n

L\u00e3nh \u0111\u1ea1o cao c\u1ea5p th\u01b0\u1eddng \u0111\u1ed1i m\u1eb7t v\u1edbi b\u00e0i to\u00e1n “th\u1eddi gian v\u00e0 s\u1ef1 ch\u00ednh x\u00e1c”. Khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i MAN, qu\u00fd kh\u00e1ch s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 c\u00e1c n\u1ed7i lo sau:<\/span><\/p>\n