{"id":7003,"date":"2026-07-13T12:04:39","date_gmt":"2026-07-13T05:04:39","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7003"},"modified":"2026-07-13T12:04:39","modified_gmt":"2026-07-13T05:04:39","slug":"dieu-kien-mien-thue-tncn-doi-voi-nguoi-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/dieu-kien-mien-thue-tncn-doi-voi-nguoi-nuoc-ngoai\/","title":{"rendered":"Conditions for exemption from personal income tax for foreigners working in Vietnam from July 1, 2026."},"content":{"rendered":"<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/tin-van-ban-moi\/dieu-kien-de-duoc-mien-thue-tncn-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-viet-nam-186-110299-article.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p FDI, chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 quan t\u00e2m k\u1ec3 t\u1eeb khi <\/span><a href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-95-2026-tt-btc-huong-dan-hiep-dinh-tranh-danh-thue-hai-lan-va-ngan-ngua-tron-thue-439970-d1.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba tr\u1ed1n thu\u1ebf ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026. V\u0103n b\u1ea3n n\u00e0y h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft, m\u1edf ra c\u01a1 ch\u1ebf lo\u1ea1i tr\u1eeb ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam cho m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c ng\u1eafn h\u1ea1n, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n lu\u1eadt \u0111\u1ecbnh.<\/span><\/p>\n<p>Kh\u00f4ng ph\u1ea3i m\u1ecdi c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. Vi\u1ec7c mi\u1ec5n thu\u1ebf ch\u1ec9 \u00e1p d\u1ee5ng khi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a qu\u1ed1c gia \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam v\u00e0 \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ba \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. T\u1eeb kinh nghi\u1ec7m h\u01a1n 30 n\u0103m trong l\u0129nh v\u1ef1c t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n, MAN &#8211; Master Accountant Network s\u1ebd ph\u00e2n t\u00edch c\u0103n c\u1ee9 ph\u00e1p l\u00fd, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\n<figure id=\"attachment_7006\" aria-describedby=\"caption-attachment-7006\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7006\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tin-tom-tat-ve-dieu-kien-mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam.jpg\" alt=\"Th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tin-tom-tat-ve-dieu-kien-mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tin-tom-tat-ve-dieu-kien-mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tin-tom-tat-ve-dieu-kien-mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tin-tom-tat-ve-dieu-kien-mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tin-tom-tat-ve-dieu-kien-mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7006\" class=\"wp-caption-text\">Th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam l\u00e0 c\u01a1 ch\u1ebf kh\u00f4ng thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa n\u01b0\u1edbc ngo\u00e0i, khi qu\u1ed1c gia \u0111\u00f3 \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ba \u0111i\u1ec1u ki\u1ec7n lu\u1eadt \u0111\u1ecbnh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd: kho\u1ea3n 2 \u0110i\u1ec1u 34 <\/span><a href=\"https:\/\/thue.man.net.vn\/thong-tu-95-2026\/\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u1edbi Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft: c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y, ch\u1ee7 lao \u0111\u1ed9ng kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ti\u1ec1n c\u00f4ng kh\u00f4ng do c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam chi tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu m\u1ed9t trong ba \u0111i\u1ec1u ki\u1ec7n, Vi\u1ec7t Nam v\u1eabn c\u00f3 quy\u1ec1n \u0111\u00e1nh thu\u1ebf to\u00e0n b\u1ed9 thu nh\u1eadp ph\u00e1t sinh t\u1eeb c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam l\u00e0 g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_7005\" aria-describedby=\"caption-attachment-7005\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7005\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam-la-gi.jpg\" alt=\"Mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam l\u00e0 g\u00ec?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam-la-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam-la-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam-la-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7005\" class=\"wp-caption-text\">Mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 34 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, nguy\u00ean t\u1eafc chung l\u00e0 Vi\u1ec7t Nam c\u00f3 quy\u1ec1n thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng l\u00e0m c\u00f4ng ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, k\u1ec3 c\u1ea3 khi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m nhi\u1ec1u ng\u01b0\u1eddi nh\u1ea7m l\u1eabn: c\u00f3 m\u1eb7t l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, kho\u1ea3n 2 \u0110i\u1ec1u 34 quy \u0111\u1ecbnh m\u1ed9t ngo\u1ea1i l\u1ec7 quan tr\u1ecdng. N\u1ebfu c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ba \u0111i\u1ec1u ki\u1ec7n lu\u1eadt \u0111\u1ecbnh, ti\u1ec1n c\u00f4ng t\u1eeb c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 b\u1ecb \u0111\u00e1nh thu\u1ebf t\u1ea1i qu\u1ed1c gia n\u01a1i c\u00e1 nh\u00e2n \u0111\u00f3 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam. N\u00f3i c\u00e1ch kh\u00e1c, mi\u1ec5n <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">thu\u1ebf TNCN<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam l\u00e0 m\u1ed9t c\u01a1 ch\u1ebf lo\u1ea1i tr\u1eeb quy\u1ec1n \u0111\u00e1nh thu\u1ebf c\u1ee7a Vi\u1ec7t Nam trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p l\u00e0m vi\u1ec7c ng\u1eafn h\u1ea1n, mang t\u00ednh ch\u1ea5t c\u00f4ng t\u00e1c bi\u1ec7t ph\u00e1i h\u01a1n l\u00e0 hi\u1ec7n di\u1ec7n th\u01b0\u01a1ng m\u1ea1i l\u00e2u d\u00e0i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c l\u1eadp quy\u1ec1n mi\u1ec5n thu\u1ebf:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf n\u00e0y b\u1eaft ngu\u1ed3n t\u1eeb nguy\u00ean t\u1eafc ph\u1ed5 bi\u1ebfn trong c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n m\u00e0 Vi\u1ec7t Nam k\u00fd v\u1edbi nhi\u1ec1u qu\u1ed1c gia, th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 quy t\u1eafc v\u1ec1 thu nh\u1eadp t\u1eeb lao \u0111\u1ed9ng ph\u1ee5 thu\u1ed9c ng\u1eafn h\u1ea1n. Th\u00f4ng t\u01b0 95\/2026\/TT-BTC n\u1ed9i lu\u1eadt h\u00f3a nguy\u00ean t\u1eafc n\u00e0y \u0111\u1ec3 c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u00f3 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t k\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p FDI?<\/b><\/h2>\n<figure id=\"attachment_7007\" aria-describedby=\"caption-attachment-7007\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7007\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-chinh-sach-mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam-quan-trong-voi-doanh-nghiep-FDI.jpg\" alt=\"V\u00ec sao ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p FDI?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-chinh-sach-mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam-quan-trong-voi-doanh-nghiep-FDI.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-chinh-sach-mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam-quan-trong-voi-doanh-nghiep-FDI-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-chinh-sach-mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam-quan-trong-voi-doanh-nghiep-FDI-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-chinh-sach-mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam-quan-trong-voi-doanh-nghiep-FDI-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-chinh-sach-mien-thue-TNCN-doi-voi-nguoi-nuoc-ngoai-lam-viec-tai-Viet-Nam-quan-trong-voi-doanh-nghiep-FDI-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7007\" class=\"wp-caption-text\">V\u00ec sao ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p FDI?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi c\u00f3 h\u01b0\u1edbng d\u1eabn r\u00f5 r\u00e0ng, nhi\u1ec1u doanh nghi\u1ec7p l\u00fang t\u00fang khi ti\u1ebfp nh\u1eadn chuy\u00ean gia, k\u1ef9 s\u01b0 ho\u1eb7c qu\u1ea3n l\u00fd n\u01b0\u1edbc ngo\u00e0i sang Vi\u1ec7t Nam c\u00f4ng t\u00e1c ng\u1eafn ng\u00e0y theo di\u1ec7n \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n. N\u1ebfu \u00e1p d\u1ee5ng sai, doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng c\u1ea7n thi\u1ebft, g\u00e2y t\u1ed1n k\u00e9m v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn tr\u1ea3i nghi\u1ec7m c\u1ee7a lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i, ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i, b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 thu\u1ebf d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb truy thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf c\u00f2n gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam khi l\u1eadp k\u1ebf ho\u1ea1ch nh\u00e2n s\u1ef1 cho c\u00e1c d\u1ef1 \u00e1n c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ed3ng th\u1eddi gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf trong c\u00e1c \u0111\u1ee3t thanh tra, ki\u1ec3m to\u00e1n li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i, v\u1ed1n l\u00e0 nh\u00f3m h\u1ed3 s\u01a1 c\u01a1 quan thu\u1ebf th\u01b0\u1eddng so\u00e1t x\u00e9t k\u1ef9.<\/span><\/p>\n<blockquote><p><em><strong>Xem th\u00eam b\u00e0i vi\u1ebft t\u1ea1i: <a href=\"https:\/\/thue.man.net.vn\/mien-thue-tien-luong-lam-dem-lam-them-gio\/\">Mi\u1ec5n thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd t\u1eeb 1\/7\/2026<\/a><\/strong><\/em><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><b>3 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 34 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u1ea3 ba \u0111i\u1ec1u ki\u1ec7n d\u01b0\u1edbi \u0111\u00e2y th\u00ec m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi ti\u1ec1n c\u00f4ng t\u1eeb c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n v\u1ec1 th\u1eddi gian: c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong giai \u0111o\u1ea1n 12 th\u00e1ng b\u1eaft \u0111\u1ea7u ho\u1eb7c k\u1ebft th\u00fac trong n\u0103m t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee7 lao \u0111\u1ed9ng: ch\u1ee7 lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam, v\u00e0 ti\u1ec1n c\u00f4ng kh\u00f4ng do m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam ch\u1ecbu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n v\u1ec1 ngu\u1ed3n chi tr\u1ea3: ti\u1ec1n c\u00f4ng kh\u00f4ng do m\u1ed9t c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa m\u00e0 ch\u1ee7 lao \u0111\u1ed9ng c\u00f3 t\u1ea1i Vi\u1ec7t Nam chi tr\u1ea3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu b\u1ea5t k\u1ef3 \u0111i\u1ec1u ki\u1ec7n n\u00e0o trong ba \u0111i\u1ec1u ki\u1ec7n tr\u00ean, Vi\u1ec7t Nam c\u00f3 quy\u1ec1n \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh t\u1eeb c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh th\u00f4ng th\u01b0\u1eddng. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t h\u1ed3 s\u01a1 \u0111i\u1ec1u \u0111\u1ed9ng lao \u0111\u1ed9ng th\u1eadt k\u1ef9 tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf, thay v\u00ec m\u1eb7c \u0111\u1ecbnh m\u1ecdi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i c\u00f4ng t\u00e1c ng\u1eafn ng\u00e0y \u0111\u1ec1u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf n\u00eau tr\u00ean kh\u00f4ng \u00e1p d\u1ee5ng cho m\u1ecdi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam. Quy \u0111\u1ecbnh ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u1edbi Vi\u1ec7t Nam, v\u00e0 \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u1ea3 ba \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 n\u00eau. Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn t\u1eeb qu\u1ed1c gia ch\u01b0a k\u00fd Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, ho\u1eb7c thi\u1ebfu b\u1ea5t k\u1ef3 \u0111i\u1ec1u ki\u1ec7n n\u00e0o trong ba \u0111i\u1ec1u ki\u1ec7n tr\u00ean, v\u1eabn thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<blockquote><p><em><strong>Xem th\u00eam b\u00e0i vi\u1ebft t\u1ea1i: <a href=\"https:\/\/thue.man.net.vn\/nguong-tien-an-trua-an-giua-ca-mien-thue-tncn\/\">Ng\u01b0\u1ee1ng ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca mi\u1ec5n thu\u1ebf TNCN l\u00e0 1,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng<\/a>\u00a0<\/strong><\/em><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><b>Ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa v\u1eabn l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean tr\u01b0\u1edbc khi x\u00e9t \u0111\u1ebfn vi\u1ec7c mi\u1ec5n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh. M\u1ed9t c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c coi l\u00e0 c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ebfu c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t, ho\u1eb7c c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam. C\u00e1 nh\u00e2n kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa n\u1ed9p thu\u1ebf theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n 5 b\u1eadc, v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p nh\u1ea5t 5% v\u00e0 cao nh\u1ea5t 35% \u00e1p d\u1ee5ng cho ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng. C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa th\u00f4ng th\u01b0\u1eddng ch\u1ecbu thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n 20% tr\u00ean thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, tr\u1eeb khi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh nh\u01b0 ph\u00e2n t\u00edch \u1edf tr\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u1ee7 lao \u0111\u1ed9ng th\u1ef1c s\u1ef1 theo quy \u0111\u1ecbnh m\u1edbi<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m k\u1ef9 thu\u1eadt quan tr\u1ecdng n\u1eb1m \u1edf kho\u1ea3n 3 \u0110i\u1ec1u 34 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC: khi x\u00e9t \u0111i\u1ec1u ki\u1ec7n th\u1ee9 hai v\u1ec1 ch\u1ee7 lao \u0111\u1ed9ng, c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 nh\u00ecn v\u00e0o h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng h\u00ecnh th\u1ee9c m\u00e0 xem x\u00e9t ai l\u00e0 ch\u1ee7 lao \u0111\u1ed9ng th\u1ef1c s\u1ef1, d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng c\u00f3 quy\u1ec1n \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m ho\u1eb7c k\u1ebft qu\u1ea3 c\u00f4ng vi\u1ec7c do ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1o ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 g\u00e1nh ch\u1ecbu r\u1ee7i ro li\u00ean quan \u0111\u1ebfn lao \u0111\u1ed9ng c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn c\u00f4ng vi\u1ec7c, cung c\u1ea5p ph\u01b0\u01a1ng ti\u1ec7n, c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m so\u00e1t \u0111\u1ecba \u0111i\u1ec3m th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng tr\u1ea3 ti\u1ec1n c\u00f4ng v\u00e0 quy\u1ebft \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c gi\u1edbi chuy\u00ean m\u00f4n g\u1ecdi l\u00e0 nguy\u00ean t\u1eafc ch\u1ee7 lao \u0111\u1ed9ng kinh t\u1ebf, nh\u1eb1m ng\u0103n doanh nghi\u1ec7p l\u00e1ch lu\u1eadt b\u1eb1ng c\u00e1ch ch\u1ec9 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng h\u00ecnh th\u1ee9c v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i trong khi th\u1ef1c ch\u1ea5t c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam m\u1edbi l\u00e0 b\u00ean s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd v\u00e0 h\u01b0\u1edfng l\u1ee3i t\u1eeb s\u1ee9c lao \u0111\u1ed9ng c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3. N\u1ebfu c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 lao \u0111\u1ed9ng th\u1ef1c s\u1ef1, \u0111i\u1ec1u ki\u1ec7n th\u1ee9 hai coi nh\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c m\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 (Lu\u1eadt s\u1ed1 109\/2025\/QH15) \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 10\/12\/2025, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/7\/2026. Ri\u00eang c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng s\u1edbm h\u01a1n, t\u00ednh t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, trong \u0111\u00f3 c\u00f3 ph\u1ea7n l\u1edbn lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c ng\u1eafn h\u1ea1n, c\u00e1c quy \u0111\u1ecbnh m\u1edbi \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t t\u1eeb ng\u00e0y 1\/7\/2026, \u0111\u1ed3ng th\u1eddi v\u1edbi th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 95\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf, \u0111\u1ec3 ch\u1ee9ng minh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh nghi\u1ec7p ti\u1ebfp nh\u1eadn c\u1ea7n chu\u1ea9n b\u1ecb: gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa thu\u1ebf do c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i c\u1ea5p, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i, b\u1ea3ng ch\u1ea5m c\u00f4ng ho\u1eb7c l\u1ecbch c\u00f4ng t\u00e1c x\u00e1c nh\u1eadn s\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam, v\u00e0 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn ngu\u1ed3n chi tr\u1ea3 ti\u1ec1n c\u00f4ng kh\u00f4ng ph\u00e1t sinh t\u1eeb c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam. Thi\u1ebfu m\u1ed9t trong c\u00e1c t\u00e0i li\u1ec7u n\u00e0y, h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf r\u1ea5t d\u1ec5 b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf khi thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn mi\u1ec5n thu\u1ebf TNCN ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n hay kh\u00f4ng, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00e1c ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn. M\u1ed7i v\u0103n b\u1ea3n quy \u0111\u1ecbnh m\u1ed9t n\u1ed9i dung kh\u00e1c nhau, t\u1eeb \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ebfn c\u00e1ch \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 doanh nghi\u1ec7p thu\u1eadn ti\u1ec7n tra c\u1ee9u.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn mi\u1ec5n thu\u1ebf TNCN ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>V\u0103n b\u1ea3n ph\u00e1p l\u00fd<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ Hi\u1ec7u l\u1ef1c<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung li\u00ean quan<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt s\u1ed1 109\/2025\/QH15, hi\u1ec7u l\u1ef1c 1\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khung ph\u00e1p l\u00fd chung v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, hi\u1ec7u l\u1ef1c 1\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba tr\u1ed1n thu\u1ebf; quy \u0111\u1ecbnh 3 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf v\u00e0 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ch\u1ee7 lao \u0111\u1ed9ng th\u1ef1c s\u1ef1 t\u1ea1i \u0110i\u1ec1u 34.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 90\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, hi\u1ec7u l\u1ef1c 1\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u0111\u0103ng k\u00fd thu\u1ebf, trong \u0111\u00f3 c\u00f3 m\u1eabu t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, ban h\u00e0nh 30\/6\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 \u00e1p d\u1ee5ng t\u1eeb 1\/7\/2026.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, 2013-2015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n c\u0169, ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng cho ph\u1ea7n n\u1ed9i dung ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn m\u1edbi cho \u0111\u1ebfn khi \u0111\u01b0\u1ee3c thay th\u1ebf ho\u00e0n to\u00e0n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1eabn \u0111ang \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u1eadp nh\u1eadt. C\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p theo d\u00f5i s\u00e1t c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/i><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa v\u00e0 vi\u1ec7c c\u00f3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n hay kh\u00f4ng. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ec5 d\u00e0ng so s\u00e1nh t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 36.3834%;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center; width: 22.5853%;\"><b>C\u00f3 \u0111\u00e1p \u1ee9ng 3 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf?<\/b><\/td>\n<td style=\"text-align: center; width: 40.305%;\"><b>Ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 36.3834%;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam (t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean)<\/span><\/td>\n<td style=\"text-align: center; width: 22.5853%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00e1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center; width: 40.305%;\"><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf theo bi\u1ec3u l\u0169y ti\u1ebfn 5 b\u1eadc tr\u00ean thu nh\u1eadp to\u00e0n c\u1ea7u t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 36.3834%;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, qu\u1ed1c gia c\u00f3 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, \u0111\u1ee7 3 \u0111i\u1ec1u ki\u1ec7n<\/span><\/td>\n<td style=\"text-align: center; width: 22.5853%;\"><span style=\"font-weight: 400;\">C\u00f3<\/span><\/td>\n<td style=\"text-align: center; width: 40.305%;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN t\u1ea1i Vi\u1ec7t Nam, ch\u1ec9 n\u1ed9p thu\u1ebf t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 36.3834%;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, qu\u1ed1c gia c\u00f3 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, thi\u1ebfu 1 \u0111i\u1ec1u ki\u1ec7n<\/span><\/td>\n<td style=\"text-align: center; width: 22.5853%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng<\/span><\/td>\n<td style=\"text-align: center; width: 40.305%;\"><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n 20% tr\u00ean thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 36.3834%;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, qu\u1ed1c gia ch\u01b0a k\u00fd Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"text-align: center; width: 22.5853%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00e1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center; width: 40.305%;\"><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n 20% tr\u00ean thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Chuy\u00ean gia k\u1ef9 thu\u1eadt Nh\u1eadt B\u1ea3n c\u00f4ng t\u00e1c ng\u1eafn h\u1ea1n t\u1ea1i nh\u00e0 m\u00e1y \u1edf B\u1eafc Ninh<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y, doanh nghi\u1ec7p FDI s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed t\u1ea1i B\u1eafc Ninh, ti\u1ebfp nh\u1eadn \u00f4ng K, k\u1ef9 s\u01b0 ng\u01b0\u1eddi Nh\u1eadt B\u1ea3n, sang h\u1ed7 tr\u1ee3 l\u1eafp \u0111\u1eb7t d\u00e2y chuy\u1ec1n trong 4 th\u00e1ng theo quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ea1i Nh\u1eadt B\u1ea3n. To\u00e0n b\u1ed9 l\u01b0\u01a1ng c\u1ee7a \u00f4ng K v\u1eabn do c\u00f4ng ty m\u1eb9 t\u1ea1i Nh\u1eadt B\u1ea3n chi tr\u1ea3, c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 h\u1ed7 tr\u1ee3 chi ph\u00ed \u0103n \u1edf, \u0111i l\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd theo t\u01b0 v\u1ea5n t\u1eeb MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, c\u00f4ng ty th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc: (1) R\u00e0 so\u00e1t th\u1eddi gian \u00f4ng K c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam trong 12 th\u00e1ng li\u00ean quan, x\u00e1c nh\u1eadn d\u01b0\u1edbi 183 ng\u00e0y; (2) Thu th\u1eadp gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa thu\u1ebf do c\u01a1 quan thu\u1ebf Nh\u1eadt B\u1ea3n c\u1ea5p; (3) Ki\u1ec3m tra th\u1ef1c ch\u1ea5t quan h\u1ec7 lao \u0111\u1ed9ng theo ti\u00eau ch\u00ed ch\u1ee7 lao \u0111\u1ed9ng th\u1ef1c s\u1ef1, x\u00e1c nh\u1eadn c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng n\u1eafm quy\u1ec1n qu\u1ea3n l\u00fd, ch\u1ec9 \u0111\u1ea1o tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u00f4ng K; (4) L\u01b0u tr\u1eef h\u1ed3 s\u01a1, h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec1u \u0111\u1ed9ng v\u00e0 b\u1ea3ng ch\u1ea5m c\u00f4ng l\u00e0m c\u0103n c\u1ee9 khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 ba \u0111i\u1ec1u ki\u1ec7n lu\u1eadt \u0111\u1ecbnh, ti\u1ec1n c\u00f4ng c\u1ee7a \u00f4ng K trong th\u1eddi gian c\u00f4ng t\u00e1c t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam, ch\u1ec9 ch\u1ecbu thu\u1ebf t\u1ea1i Nh\u1eadt B\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i. Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 ngay t\u1eeb \u0111\u1ea7u gi\u00fap c\u00f4ng ty tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ho\u1eb7c truy thu khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd m\u1ed9t s\u1ed1 r\u1ee7i ro ph\u1ed5 bi\u1ebfn trong qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Kh\u00f4ng theo d\u00f5i ch\u00ednh x\u00e1c s\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng ghi nh\u1eadn ng\u00e0y nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh c\u1ee7a chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng, d\u1eabn \u0111\u1ebfn t\u00ednh sai s\u1ed1 ng\u00e0y c\u01b0 tr\u00fa. Ch\u1ec9 c\u1ea7n v\u01b0\u1ee3t qu\u00e1 183 ng\u00e0y trong giai \u0111o\u1ea1n 12 th\u00e1ng li\u00ean quan, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea7u ti\u00ean coi nh\u01b0 kh\u00f4ng c\u00f2n th\u1ecfa m\u00e3n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Nh\u1ea7m l\u1eabn gi\u1eefa ch\u1ee7 lao \u0111\u1ed9ng h\u00ecnh th\u1ee9c v\u00e0 ch\u1ee7 lao \u0111\u1ed9ng th\u1ef1c s\u1ef1: <\/b><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 r\u1ee7i ro d\u1ec5 b\u1ecb b\u1ecf s\u00f3t nh\u1ea5t. N\u1ebfu c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam tr\u1ef1c ti\u1ebfp giao vi\u1ec7c, ki\u1ec3m so\u00e1t ti\u1ebfn \u0111\u1ed9, \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i d\u00f9 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1eabn k\u00fd v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam l\u00e0 ch\u1ee7 lao \u0111\u1ed9ng th\u1ef1c s\u1ef1 v\u00e0 b\u00e1c b\u1ecf vi\u1ec7c mi\u1ec5n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Thi\u1ebfu gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa thu\u1ebf h\u1ee3p l\u1ec7: <\/b><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf nh\u01b0ng kh\u00f4ng c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa thu\u1ebf do c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i c\u1ea5p, ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp. Khi thanh tra, ki\u1ec3m tra thu\u1ebf, h\u1ed3 s\u01a1 thi\u1ebfu ch\u1ee9ng t\u1eeb n\u00e0y th\u01b0\u1eddng b\u1ecb truy thu to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n tr\u01b0\u1edbc \u0111\u00f3, k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: \u00c1p d\u1ee5ng mi\u1ec5n thu\u1ebf tr\u00e0n lan cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i: <\/b><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 m\u1eb7c \u0111\u1ecbnh m\u1ecdi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i c\u00f4ng t\u00e1c t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, trong khi th\u1ef1c t\u1ebf c\u1ea7n \u0111\u00e1nh gi\u00e1 ri\u00eang bi\u1ec7t t\u1eebng tr\u01b0\u1eddng h\u1ee3p theo c\u1ea3 ba \u0111i\u1ec1u ki\u1ec7n. C\u00e1ch l\u00e0m n\u00e0y ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb truy thu quy m\u00f4 l\u1edbn n\u1ebfu c\u01a1 quan thu\u1ebf r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t \u0111\u1ee3t thanh tra.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam l\u00e0 quy \u0111\u1ecbnh mang t\u00ednh k\u1ef9 thu\u1eadt cao, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 \u0111\u1ed3ng th\u1eddi c\u1ea3 ba \u0111i\u1ec1u ki\u1ec7n v\u1ec1 th\u1eddi gian l\u01b0u tr\u00fa, ch\u1ee7 lao \u0111\u1ed9ng v\u00e0 ngu\u1ed3n chi tr\u1ea3 ti\u1ec1n c\u00f4ng, thay v\u00ec \u00e1p d\u1ee5ng theo c\u1ea3m t\u00ednh. \u00c1p d\u1ee5ng \u0111\u00fang gi\u00fap gi\u1ea3m chi ph\u00ed thu\u1ebf h\u1ee3p ph\u00e1p cho lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 tr\u00e1nh xung \u0111\u1ed9t v\u1edbi c\u01a1 quan thu\u1ebf n\u01b0\u1edbc s\u1edf t\u1ea1i; \u00e1p d\u1ee5ng sai c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu, ch\u1eadm n\u1ed9p v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-hoan-thue-gtgt-uy-tin\/https:\/\/thue.man.net.vn\/dich-vu-hoan-thue-gtgt-uy-tin\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 t\u1ea1i MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>Quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y n\u00e0o? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1eeb ng\u00e0y 1\/7\/2026, theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n. Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho thu nh\u1eadp t\u1eeb c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y.                    <\/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>Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn t\u1eeb qu\u1ed1c gia ch\u01b0a k\u00fd Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. C\u01a1 ch\u1ebf mi\u1ec5n thu\u1ebf theo \u0110i\u1ec1u 34 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u1edbi Vi\u1ec7t Nam.                    <\/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>N\u1ebfu chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam \u0111\u00fang 183 ng\u00e0y th\u00ec c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. \u0110i\u1ec1u ki\u1ec7n lu\u1eadt \u0111\u1ecbnh l\u00e0 c\u00f3 m\u1eb7t d\u01b0\u1edbi 183 ng\u00e0y. \u0110\u1ee7 ho\u1eb7c v\u01b0\u1ee3t 183 ng\u00e0y trong giai \u0111o\u1ea1n 12 th\u00e1ng li\u00ean quan \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea7u ti\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng.                    <\/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>Doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 h\u1ed9 chi ph\u00ed \u0103n \u1edf, \u0111i l\u1ea1i cho chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c mi\u1ec5n thu\u1ebf kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 \u0103n \u1edf, \u0111i l\u1ea1i kh\u00f4ng \u0111\u01b0\u01a1ng nhi\u00ean l\u00e0m m\u1ea5t \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf, nh\u01b0ng c\u1ea7n xem x\u00e9t k\u1ef9 b\u1ea3n ch\u1ea5t kho\u1ea3n chi v\u00e0 vai tr\u00f2 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam trong quan h\u1ec7 lao \u0111\u1ed9ng, d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ch\u1ee7 lao \u0111\u1ed9ng th\u1ef1c s\u1ef1.                    <\/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>H\u1ed3 s\u01a1 n\u00e0o c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ec3 ch\u1ee9ng minh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf khi quy\u1ebft to\u00e1n? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa thu\u1ebf n\u01b0\u1edbc ngo\u00e0i, quy\u1ebft \u0111\u1ecbnh ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec1u \u0111\u1ed9ng lao \u0111\u1ed9ng, b\u1ea3ng ch\u1ea5m c\u00f4ng ho\u1eb7c l\u1ecbch c\u00f4ng t\u00e1c x\u00e1c nh\u1eadn s\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam, c\u00f9ng v\u0103n b\u1ea3n x\u00e1c nh\u1eadn ngu\u1ed3n chi tr\u1ea3 ti\u1ec1n c\u00f4ng kh\u00f4ng ph\u00e1t sinh t\u1eeb c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.                    <\/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\": \"Quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u00e1p d\u1ee5ng t\u1eeb 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\": \"T\u1eeb ng\u00e0y 1\/7\/2026, theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n. 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