{"id":7546,"date":"2026-08-20T17:17:08","date_gmt":"2026-08-20T10:17:08","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7546"},"modified":"2026-08-20T17:17:08","modified_gmt":"2026-08-20T10:17:08","slug":"cong-van-15676","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-15676\/","title":{"rendered":"C\u00f4ng v\u0103n 15676\/DON-QLDN1: Thu\u1ebf TNCN v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-15676donqldn1-ve-thue-tncn-doi-voi-tien-luong-tien-cong-tra-cho-nhung-ngay-khong-nghi-phep-138101375.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15676\/DON-QLDN1<\/span><\/a><span style=\"font-weight: 400;\"> do Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai ban h\u00e0nh \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng gi\u1ea3i \u0111\u00e1p quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 ph\u00e9p v\u00e0 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Vi\u1ec7c n\u1eafm v\u1eefng quy \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n ph\u00e9p th\u1eeba v\u00e0 ti\u1ec1n thanh to\u00e1n sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, lu\u00f4n l\u00e0 ti\u00eau \u0111i\u1ec3m ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf trong c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 tr\u00e1nh r\u1ee7i ro truy thu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 C\u00f4ng v\u0103n 15676\/DON-QLDN1<\/b><\/h2>\n<figure id=\"attachment_7549\" aria-describedby=\"caption-attachment-7549\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7549\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-Cong-van-15676_DON-QLDN1.jpg\" alt=\"Th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 C\u00f4ng v\u0103n 15676\/DON-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-Cong-van-15676_DON-QLDN1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-Cong-van-15676_DON-QLDN1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-Cong-van-15676_DON-QLDN1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-Cong-van-15676_DON-QLDN1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-Cong-van-15676_DON-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7549\" class=\"wp-caption-text\">Th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 C\u00f4ng v\u0103n 15676\/DON-QLDN1<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15676\/DON-QLDN1 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng ch\u01b0a ngh\u1ec9 ph\u00e9p v\u00e0 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf 10% khi chi tr\u1ea3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng cho lao \u0111\u1ed9ng \u0111\u00e3 th\u00f4i vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho to\u00e0n b\u1ed9 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh \u0110\u1ed3ng Nai c\u0169ng nh\u01b0 l\u00e0m t\u00e0i li\u1ec7u tham kh\u1ea3o nghi\u1ec7p v\u1ee5 tr\u00ean to\u00e0n qu\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n \u00e1p d\u1ee5ng ngay khi t\u00ednh tr\u1ea3 ti\u1ec1n ph\u00e9p n\u0103m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh cho lao \u0111\u1ed9ng ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng quan v\u1ec1 C\u00f4ng v\u0103n 15676\/DON-QLDN1 v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd ban h\u00e0nh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15676\/DON-QLDN1 \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m th\u00e1o g\u1ee1 c\u00e1c v\u01b0\u1edbng m\u1eafc th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng. N\u1ed9i dung c\u00f4ng v\u0103n t\u1eadp trung gi\u1ea3i quy\u1ebft hai nh\u00f3m v\u1ea5n \u0111\u1ec1 tr\u1ecdng t\u00e2m: ti\u1ec1n thanh to\u00e1n cho ng\u00e0y ph\u00e9p ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 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;\"> khi chi tr\u1ea3 cho lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ra \u0111\u1eddi c\u1ee7a h\u01b0\u1edbng d\u1eabn n\u00e0y d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng k\u1ebft h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. C\u01a1 quan thu\u1ebf \u0111\u00e3 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp v\u00e0o c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u1ec3 \u0111\u01b0a ra k\u1ebft lu\u1eadn \u0111\u1ed3ng b\u1ed9, tr\u00e1nh s\u1ef1 hi\u1ec3u l\u1ea7m gi\u1eefa chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 <\/span><a href=\"https:\/\/thue.man.net.vn\/thu-nhap-chiu-thue-tncn\/\"><span style=\"font-weight: 400;\">taxable income<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn trong v\u0103n b\u1ea3n 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;\">Kho\u1ea3n 3 \u0110i\u1ec1u 113 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 ngh\u1ec9 h\u1eb1ng n\u0103m v\u00e0 vi\u1ec7c thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 3, \u0110i\u1ec1u 4 v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 6, \u0110i\u1ec1u 8, \u0110i\u1ec1u 26, Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP ng\u00e0y 30\/6\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0y \u0111\u1ec3 l\u1eadp h\u1ed3 s\u01a1 ch\u1ee9ng minh ph\u00f9 h\u1ee3p khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 ph\u00e9p theo C\u00f4ng v\u0103n 15676\/DON-QLDN1<\/b><\/h2>\n<figure id=\"attachment_7550\" aria-describedby=\"caption-attachment-7550\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7550\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-TNCN-doi-voi-tien-luong-tien-cong-tra-cho-nhung-ngay-chua-nghi-phep-theo-Cong-van-15676_DON-QLDN1.jpg\" alt=\"Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 ph\u00e9p theo C\u00f4ng v\u0103n 15676\/DON-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-TNCN-doi-voi-tien-luong-tien-cong-tra-cho-nhung-ngay-chua-nghi-phep-theo-Cong-van-15676_DON-QLDN1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-TNCN-doi-voi-tien-luong-tien-cong-tra-cho-nhung-ngay-chua-nghi-phep-theo-Cong-van-15676_DON-QLDN1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-TNCN-doi-voi-tien-luong-tien-cong-tra-cho-nhung-ngay-chua-nghi-phep-theo-Cong-van-15676_DON-QLDN1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-TNCN-doi-voi-tien-luong-tien-cong-tra-cho-nhung-ngay-chua-nghi-phep-theo-Cong-van-15676_DON-QLDN1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thue-TNCN-doi-voi-tien-luong-tien-cong-tra-cho-nhung-ngay-chua-nghi-phep-theo-Cong-van-15676_DON-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7550\" class=\"wp-caption-text\">Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 ph\u00e9p theo C\u00f4ng v\u0103n 15676\/DON-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ec9 ph\u00e9p h\u1eb1ng n\u0103m l\u00e0 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng. Tuy nhi\u00ean, trong th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t kinh doanh, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft s\u1ed1 ng\u00e0y ph\u00e9p n\u0103m do y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c ho\u1eb7c do ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Khi \u0111\u00f3, doanh nghi\u1ec7p s\u1ebd th\u1ef1c hi\u1ec7n chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ti\u1ec1n l\u01b0\u01a1ng ch\u01b0a ngh\u1ec9 ph\u00e9p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 15676\/DON-QLDN1, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 ph\u00e9p ch\u1ec9 thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf TNCN khi \u0111\u00e1p \u1ee9ng tr\u1ecdn v\u1eb9n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 113 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 quy \u0111\u1ecbnh r\u00f5: Tr\u01b0\u1eddng h\u1ee3p do th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c l\u00e0m m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a ngh\u1ec9 h\u1eb1ng n\u0103m ho\u1eb7c ch\u01b0a ngh\u1ec9 h\u1ebft s\u1ed1 ng\u00e0y ngh\u1ec9 h\u1eb1ng n\u0103m th\u00ec \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi kho\u1ea3n chi tr\u1ea3 \u0111\u00e1p \u1ee9ng \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p n\u00e0y, to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thanh to\u00e1n cho nh\u1eefng ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9 s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu nh\u1eadp mi\u1ec5n thu\u1ebf TNCN theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 kh\u00f4ng t\u00ednh kho\u1ea3n n\u00e0y v\u00e0o t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u00e0y ch\u01b0a ngh\u1ec9 ph\u00e9p v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t r\u1ee7i ro ph\u1ed5 bi\u1ebfn t\u1ea1i c\u00e1c doanh nghi\u1ec7p l\u00e0 vi\u1ec7c chi tr\u1ea3 ti\u1ec1n ch\u01b0a ngh\u1ec9 ph\u00e9p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1eabn \u0111ang ti\u1ebfp t\u1ee5c l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p m\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p th\u00f4i vi\u1ec7c hay m\u1ea5t vi\u1ec7c l\u00e0m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15676\/DON-QLDN1 n\u00eau r\u00f5: Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n theo Kho\u1ea3n 3 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1eabn \u0111ang c\u00f4ng t\u00e1c b\u00ecnh th\u01b0\u1eddng, doanh nghi\u1ec7p t\u1ef1 th\u1ecfa thu\u1eadn quy \u0111\u1ed5i s\u1ed1 ng\u00e0y ph\u00e9p th\u1eeba cu\u1ed1i n\u0103m ra ti\u1ec1n \u0111\u1ec3 chi tr\u1ea3 th\u00ec kho\u1ea3n ti\u1ec1n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. To\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thanh to\u00e1n n\u00e0y s\u1ebd b\u1ecb c\u1ed9ng g\u1ed9p v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong k\u1ef3 v\u00e0 t\u00ednh thu\u1ebf theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng cho lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c theo C\u00f4ng v\u0103n 15676\/DON-QLDN1<\/b><\/h2>\n<figure id=\"attachment_7548\" aria-describedby=\"caption-attachment-7548\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7548\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khau-tru-thue-TNCN-10-doi-voi-thu-nhap-tu-05-trieu-dong-cho-lao-dong-da-nghi-viec-theo-Cong-van-15676_DON-QLDN1.jpg\" alt=\"Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng cho lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c theo C\u00f4ng v\u0103n 15676\/DON-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khau-tru-thue-TNCN-10-doi-voi-thu-nhap-tu-05-trieu-dong-cho-lao-dong-da-nghi-viec-theo-Cong-van-15676_DON-QLDN1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khau-tru-thue-TNCN-10-doi-voi-thu-nhap-tu-05-trieu-dong-cho-lao-dong-da-nghi-viec-theo-Cong-van-15676_DON-QLDN1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khau-tru-thue-TNCN-10-doi-voi-thu-nhap-tu-05-trieu-dong-cho-lao-dong-da-nghi-viec-theo-Cong-van-15676_DON-QLDN1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khau-tru-thue-TNCN-10-doi-voi-thu-nhap-tu-05-trieu-dong-cho-lao-dong-da-nghi-viec-theo-Cong-van-15676_DON-QLDN1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khau-tru-thue-TNCN-10-doi-voi-thu-nhap-tu-05-trieu-dong-cho-lao-dong-da-nghi-viec-theo-Cong-van-15676_DON-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7548\" class=\"wp-caption-text\">Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng cho lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c theo C\u00f4ng v\u0103n 15676\/DON-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh ti\u1ec1n ph\u00e9p n\u0103m, C\u00f4ng v\u0103n 15676\/DON-QLDN1 c\u00f2n l\u00e0m r\u00f5 quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi tr\u1ea3 ph\u00e1t sinh sau khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u00ednh th\u1ee9c ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ng\u01b0\u1ee1ng chi tr\u1ea3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean v\u00e0 t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, doanh nghi\u1ec7p th\u01b0\u1eddng ph\u00e1t sinh c\u00e1c kho\u1ea3n thanh to\u00e1n mu\u1ed9n cho c\u1ef1u nh\u00e2n vi\u00ean nh\u01b0: ti\u1ec1n th\u01b0\u1edfng hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c kinh doanh b\u1ed5 sung, ti\u1ec1n l\u01b0\u01a1ng c\u00f2n t\u1ed3n \u0111\u1ecdng, tr\u1ee3 c\u1ea5p ho\u1eb7c c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng theo th\u1ecfa thu\u1eadn sau khi \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 15676\/DON-QLDN1, khi doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng m\u00e0 m\u1ee9c chi tr\u1ea3 thu nh\u1eadp t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u1ed1 \u0111\u1ecbnh l\u00e0 10% tr\u00ean t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi thanh to\u00e1n cho c\u00e1 nh\u00e2n. Quy \u0111\u1ecbnh n\u00e0y c\u0103n c\u1ee9 theo Kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p l\u01b0u \u00fd r\u1eb1ng ng\u01b0\u1ee1ng 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb 10% \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c. N\u1ebfu kho\u1ea3n chi tr\u1ea3 d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n th\u00ec doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c kh\u1ea5u tr\u1eeb 10% t\u1ea1i th\u1eddi \u0111i\u1ec3m chi tr\u1ea3, nh\u01b0ng c\u00e1 nh\u00e2n v\u1eabn c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p thu nh\u1eadp \u0111\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf khi chi tr\u1ea3 sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh khi kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 8 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-253-2026-ND-CP-huong-dan-Luat-Thue-thu-nhap-ca-nhan-699193.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 30\/6\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, thu nh\u1eadp ch\u1ecbu thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n chi tr\u1ea3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c (n\u1ebfu c\u00f3 ph\u00e1t sinh b\u1ed5 sung) ho\u1eb7c c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (ho\u1eb7c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed) \u0111\u1ec3 h\u1ecd l\u00e0m c\u0103n c\u1ee9 t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>M\u1ed1i li\u00ean h\u1ec7 gi\u1eefa C\u00f4ng v\u0103n 15676\/DON-QLDN1 v\u00e0 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1 c\u1ea7n n\u1eafm ch\u1eafc c\u00e1c nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n l\u01b0\u01a1ng ng\u1eebng vi\u1ec7c theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn trong c\u00f4ng v\u0103n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (\u0110i\u1ec1u 94 BLL\u0110 2019)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 94 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 x\u00e1c \u0111\u1ecbnh hai nguy\u00ean t\u1eafc tr\u1ea3 l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i tr\u1ea3 l\u01b0\u01a1ng tr\u1ef1c ti\u1ebfp, \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang h\u1ea1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng th\u1ec3 nh\u1eadn l\u01b0\u01a1ng tr\u1ef1c ti\u1ebfp th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 th\u1ec3 tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1n ch\u1ebf ho\u1eb7c can thi\u1ec7p v\u00e0o quy\u1ec1n t\u1ef1 quy\u1ebft chi ti\u00eau l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110\u1ed3ng th\u1eddi, kh\u00f4ng \u0111\u01b0\u1ee3c \u00e9p bu\u1ed9c ng\u01b0\u1eddi lao \u0111\u1ed9ng chi ti\u00eau l\u01b0\u01a1ng v\u00e0o vi\u1ec7c mua h\u00e0ng h\u00f3a, s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ch\u1ec9 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi kho\u1ea3n chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng tu\u00e2n th\u1ee7 \u0111\u00fang nguy\u00ean t\u1eafc n\u00e0y s\u1ebd l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN v\u00e0 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng ng\u1eebng vi\u1ec7c (\u0110i\u1ec1u 99 BLL\u0110 2019)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh s\u1ef1 c\u1ed1 ph\u1ea3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ng\u1eebng vi\u1ec7c, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng ng\u1eebng vi\u1ec7c th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 99 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p do l\u1ed7i c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng: Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c tr\u1ea3 \u0111\u1ee7 100% ti\u1ec1n l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p do l\u1ed7i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng: Ng\u01b0\u1eddi g\u00e2y ra l\u1ed7i kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng. Nh\u1eefng ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c trong c\u00f9ng \u0111\u01a1n v\u1ecb ph\u1ea3i ng\u1eebng vi\u1ec7c \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng theo m\u1ee9c do hai b\u00ean th\u1ecfa thu\u1eadn nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p v\u00ec s\u1ef1 c\u1ed1 v\u1ec1 \u0111i\u1ec7n, n\u01b0\u1edbc m\u00e0 kh\u00f4ng do l\u1ed7i c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c do thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh nguy hi\u1ec3m, \u0111\u1ecbch h\u1ecda, di d\u1eddi \u0111\u1ecba \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c v\u00ec l\u00fd do kinh t\u1ebf (<\/span><span style=\"font-weight: 400;\">N\u1ebfu ng\u1eebng vi\u1ec7c t\u1eeb 14 ng\u00e0y l\u00e0m vi\u1ec7c tr\u1edf xu\u1ed1ng: Ti\u1ec1n l\u01b0\u01a1ng ng\u1eebng vi\u1ec7c do hai b\u00ean th\u1ecfa thu\u1eadn nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u; <\/span><span style=\"font-weight: 400;\">N\u1ebfu ng\u1eebng vi\u1ec7c tr\u00ean 14 ng\u00e0y l\u00e0m vi\u1ec7c: Ti\u1ec1n l\u01b0\u01a1ng ng\u1eebng vi\u1ec7c do hai b\u00ean th\u1ecfa thu\u1eadn nh\u01b0ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m ti\u1ec1n l\u01b0\u01a1ng ng\u1eebng vi\u1ec7c trong 14 ng\u00e0y \u0111\u1ea7u ti\u00ean kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u.)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng ng\u1eebng vi\u1ec7c chi tr\u1ea3 \u0111\u00fang quy \u0111\u1ecbnh n\u00e0y \u0111\u1ec1u t\u00ednh v\u00e0o thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 15676\/DON-QLDN1<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m gi\u00fap k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng tra c\u1ee9u, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp c\u00e1c n\u1ed9i dung n\u00eau trong C\u00f4ng v\u0103n 15676\/DON-QLDN1.<\/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 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 15676\/DON-QLDN1<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u01a1 quan ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u1ecdng t\u00e2m n\u1ed9i dung quy \u0111\u1ecbnh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15676\/DON-QLDN1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn thu\u1ebf TNCN ti\u1ec1n ph\u00e9p v\u00e0 kh\u1ea5u tr\u1eeb 10% thu nh\u1eadp sau ch\u1ea5m d\u1ee9t H\u0110L\u0110 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/11\/2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 94 (Nguy\u00ean t\u1eafc tr\u1ea3 l\u01b0\u01a1ng), \u0110i\u1ec1u 99 (L\u01b0\u01a1ng ng\u1eebng vi\u1ec7c), \u0110i\u1ec1u 113 (Ch\u1ebf \u0111\u1ed9 ngh\u1ec9 h\u1eb1ng n\u0103m).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Personal Income Tax Law 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 3 (Thu nh\u1eadp ch\u1ecbu thu\u1ebf), \u0110i\u1ec1u 4 (Thu nh\u1eadp mi\u1ec5n thu\u1ebf), \u0110i\u1ec1u 8 (C\u0103n c\u1ee9 t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng).<\/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;\">30\/06\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 6, 8 (X\u00e1c \u0111\u1ecbnh thu nh\u1eadp), \u0110i\u1ec1u 26 (Thu nh\u1eadp mi\u1ec5n thu\u1ebf), \u0110i\u1ec1u 50 (Tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study th\u1ef1c t\u1ebf: X\u1eed l\u00fd thu\u1ebf TNCN khi ch\u1ea5m d\u1ee9t H\u0110L\u0110 v\u00e0 chi tr\u1ea3 ti\u1ec1n ph\u00e9p t\u1ea1i Doanh nghi\u1ec7p A<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 c\u00e1ch \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 15676\/DON-QLDN1 v\u00e0o th\u1ef1c ti\u1ec5n, h\u00e3y xem x\u00e9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf t\u1ea1i C\u00f4ng ty TNHH S\u1ea3n xu\u1ea5t A (tr\u1ee5 s\u1edf t\u1ea1i KCN Bi\u00ean H\u00f2a, \u0110\u1ed3ng Nai).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Real life situation<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00e1ng 8\/2026, C\u00f4ng ty A ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng h\u1ee3p ph\u00e1p v\u1edbi \u00f4ng Nguy\u1ec5n V\u0103n B (Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh). T\u1ea1i th\u1eddi \u0111i\u1ec3m ngh\u1ec9 vi\u1ec7c, c\u00e1c kho\u1ea3n chi tr\u1ea3 cho \u00f4ng B 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;\">Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c th\u00e1ng 8\/2026: 15.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n thanh to\u00e1n cho 05 ng\u00e0y ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 (\u00f4ng B ch\u01b0a ngh\u1ec9 do th\u00f4i vi\u1ec7c): 4.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n th\u01b0\u1edfng hi\u1ec7u qu\u1ea3 kinh doanh qu\u00fd II\/2026 \u0111\u01b0\u1ee3c duy\u1ec7t chi tr\u1ea3 v\u00e0o th\u00e1ng 9\/2026 (sau khi \u0111\u00e3 thanh l\u00fd H\u0110L\u0110): 12.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf TNCN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n C\u00f4ng ty A c\u1ea7n ph\u00e2n t\u00e1ch b\u1ea3n ch\u1ea5t t\u1eebng kho\u1ea3n thu nh\u1eadp \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang ch\u00ednh s\u00e1ch thu\u1ebf theo C\u00f4ng v\u0103n 15676\/DON-QLDN1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi \u0111\u1ee3t thanh to\u00e1n th\u00e1ng 8\/2026 (Khi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f2n hi\u1ec7u l\u1ef1c):<\/b><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 8\/2026 (15.000.000 \u0111\u1ed3ng): Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN, t\u00ednh thu\u1ebf theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n c\u00f9ng v\u1edbi c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a \u00f4ng B.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ph\u00e9p ch\u01b0a ngh\u1ec9 (4.000.000 \u0111\u1ed3ng): Do \u00f4ng B th\u00f4i vi\u1ec7c n\u00ean kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u00e1p \u1ee9ng \u0111\u00fang Kho\u1ea3n 3 \u0110i\u1ec1u 113 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019. Kho\u1ea3n ti\u1ec1n n\u00e0y thu\u1ed9c di\u1ec7n <\/span><b>mi\u1ec5n thu\u1ebf TNCN<\/b><span style=\"font-weight: 400;\"> theo Kho\u1ea3n 2 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. C\u00f4ng ty A chi tr\u1ea3 \u0111\u1ee7 4.000.000 \u0111\u1ed3ng cho \u00f4ng B m\u00e0 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi \u0111\u1ee3t thanh to\u00e1n th\u00e1ng 9\/2026 (Sau khi \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng):<\/b><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n th\u01b0\u1edfng hi\u1ec7u qu\u1ea3 kinh doanh chi tr\u1ea3 v\u00e0o th\u00e1ng 9\/2026 l\u00e0 12.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 \u00f4ng B \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 kho\u1ea3n thu nh\u1eadp n\u00e0y t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean, C\u00f4ng ty A ph\u1ea3i \u00e1p d\u1ee5ng Kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf TNCN b\u1eaft bu\u1ed9c kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n: $12.000.000 \\times 10\\% = 1.200.000$ \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf chi tr\u1ea3 cho \u00f4ng B: <\/span><span style=\"font-weight: 400;\">12.000.000-1.200.000=10.800.000<\/span><span style=\"font-weight: 400;\"> \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty A xu\u1ea5t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 1.200.000 \u0111\u1ed3ng cho \u00f4ng B.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng ph\u00e2n bi\u1ec7t c\u00e1c kho\u1ea3n thu nh\u1eadp li\u00ean quan \u0111\u1ebfn ti\u1ec1n ph\u00e9p v\u00e0 chi tr\u1ea3 sau th\u00f4i vi\u1ec7c<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb 10% l\u00e0 nguy\u00ean nh\u00e2n ch\u00ednh d\u1eabn \u0111\u1ebfn sai s\u00f3t khi ki\u1ec3m to\u00e1n thu\u1ebf. B\u1ea3ng so s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y chi ti\u1ebft c\u00e1c ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng ph\u00e2n bi\u1ec7t c\u00e1c kho\u1ea3n thu nh\u1eadp li\u00ean quan \u0111\u1ebfn ti\u1ec1n ph\u00e9p v\u00e0 chi tr\u1ea3 sau th\u00f4i vi\u1ec7c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Classification criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ti\u1ec1n ph\u00e9p tr\u1ea3 do th\u00f4i vi\u1ec7c\/m\u1ea5t vi\u1ec7c<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ti\u1ec1n ph\u00e9p tr\u1ea3 khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang l\u00e0m vi\u1ec7c<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu nh\u1eadp chi tr\u1ea3 sau khi \u0111\u00e3 ch\u1ea5m d\u1ee9t H\u0110L\u0110<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Legal basis<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 113 BLL\u0110 2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Applicable objects<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n \u0111\u00e3 thanh l\u00fd H\u0110L\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 thu\u1ebf TNCN<\/span><\/td>\n<td style=\"text-align: center;\"><b>Mi\u1ec5n thu\u1ebf TNCN<\/b><span style=\"font-weight: 400;\"> to\u00e0n b\u1ed9<\/span><\/td>\n<td style=\"text-align: center;\"><b>Ch\u1ecbu thu\u1ebf TNCN<\/b><span style=\"font-weight: 400;\"> (ph\u1ea7n v\u01b0\u1ee3t quy \u0111\u1ecbnh)<\/span><\/td>\n<td style=\"text-align: center;\"><b>Kh\u1ea5u tr\u1eeb 10%<\/b><span style=\"font-weight: 400;\"> t\u1ea1i ngu\u1ed3n n\u1ebfu t\u1eeb 05 tri\u1ec7u\/l\u1ea7n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax calculation method<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Not included in taxable income<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ed9ng v\u00e0o l\u01b0\u01a1ng t\u00ednh theo l\u0169y ti\u1ebfn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb 10% tr\u1ef1c ti\u1ebfp tr\u00ean t\u1ed5ng thu nh\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Payment documents<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh ngh\u1ec9 vi\u1ec7c, b\u1ea3ng t\u00ednh ph\u00e9p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3ng l\u01b0\u01a1ng h\u1eb1ng th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb chi, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia t\u1eeb MAN: 5 r\u1ee7i ro thu\u1ebf doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong h\u01a1n 30 n\u0103m th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n cho h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y nhi\u1ec1u \u0111\u01a1n v\u1ecb v\u1eabn g\u1eb7p sai s\u00f3t nghi\u00eam tr\u1ecdng khi x\u1eed l\u00fd chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 thu\u1ebf TNCN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 r\u1ee7i ro ph\u1ed5 bi\u1ebfn li\u00ean quan \u0111\u1ebfn n\u1ed9i dung C\u00f4ng v\u0103n 15676\/DON-QLDN1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>T\u1ef1 \u00fd mi\u1ec5n thu\u1ebf TNCN cho ti\u1ec1n ph\u00e9p n\u0103m chi tr\u1ea3 h\u00e0ng n\u0103m: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch mua l\u1ea1i ng\u00e0y ph\u00e9p th\u1eeba cu\u1ed1i n\u0103m c\u1ee7a to\u00e0n b\u1ed9 nh\u00e2n vi\u00ean v\u00e0 t\u1ef1 \u0111\u1ed9ng \u0111\u01b0a kho\u1ea3n ti\u1ec1n n\u00e0y v\u00e0o di\u1ec7n mi\u1ec5n thu\u1ebf TNCN. Gi\u1ea3i ph\u00e1p t\u1eeb MAN: Ch\u1ec9 \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf TNCN cho ti\u1ec1n ph\u00e9p \u0111\u1ed1i v\u1edbi nh\u00e2n s\u1ef1 th\u00f4i vi\u1ec7c ho\u1eb7c m\u1ea5t vi\u1ec7c l\u00e0m theo \u0111\u00fang Kho\u1ea3n 3 \u0110i\u1ec1u 113 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019. Tr\u01b0\u1eddng h\u1ee3p chi cho nh\u00e2n s\u1ef1 \u0111ang l\u00e0m vi\u1ec7c, b\u1eaft bu\u1ed9c ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Kh\u00f4ng kh\u1ea5u tr\u1eeb 10% khi chi tr\u1ea3 ti\u1ec1n th\u01b0\u1edfng sau khi thanh l\u00fd H\u0110L\u0110: <\/b><span style=\"font-weight: 400;\">Khi duy\u1ec7t chi ti\u1ec1n th\u01b0\u1edfng n\u0103m ho\u1eb7c th\u01b0\u1edfng doanh s\u1ed1 cho nh\u00e2n s\u1ef1 \u0111\u00e3 ngh\u1ec9 vi\u1ec7c t\u1eeb v\u00e0i th\u00e1ng tr\u01b0\u1edbc, k\u1ebf to\u00e1n th\u01b0\u1eddng b\u1ecf qu\u00ean ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf 10% n\u1ebfu s\u1ed1 ti\u1ec1n chi tr\u1ea3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Khi quy\u1ebft to\u00e1n thu\u1ebf, doanh nghi\u1ec7p s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf truy thu 10% k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u00c1p d\u1ee5ng sai bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn cho ng\u01b0\u1eddi \u0111\u00e3 ngh\u1ec9 vi\u1ec7c: <\/b><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb khi tr\u1ea3 kho\u1ea3n thu nh\u1eadp c\u00f2n t\u1ed3n \u0111\u1ecdng cho c\u1ef1u nh\u00e2n vi\u00ean v\u1eabn \u0111\u01b0a v\u00e0o h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n nh\u01b0 ng\u01b0\u1eddi \u0111ang l\u00e0m vi\u1ec7c. \u0110i\u1ec1u n\u00e0y tr\u00e1i v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. Kho\u1ea3n chi tr\u1ea3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n cho lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t H\u0110L\u0110 b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb c\u1ed1 \u0111\u1ecbnh 10%.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Thi\u1ebft s\u00f3t h\u1ed3 s\u01a1 ch\u1ee9ng minh l\u00fd do th\u00f4i vi\u1ec7c: <\/b><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf s\u1ebd b\u00f3c t\u00e1ch kho\u1ea3n ti\u1ec1n ph\u00e9p mi\u1ec5n thu\u1ebf n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd ch\u1ee9ng minh lao \u0111\u1ed9ng \u0111\u00f3 \u0111\u00e3 th\u1ef1c s\u1ef1 th\u00f4i vi\u1ec7c. \u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN lu\u00f4n nh\u1eafc nh\u1edf kh\u00e1ch h\u00e0ng l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7: Quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t H\u0110L\u0110, Bi\u00ean b\u1ea3n thanh l\u00fd H\u0110L\u0110 v\u00e0 B\u1ea3ng t\u1ed5ng h\u1ee3p ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Thi\u1ebfu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng: <\/b><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 10% thu nh\u1eadp c\u1ee7a c\u1ef1u nh\u00e2n vi\u00ean, doanh nghi\u1ec7p kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed. \u0110i\u1ec1u n\u00e0y g\u00e2y kh\u00f3 kh\u0103n cho c\u00e1 nh\u00e2n khi t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 15676\/DON-QLDN1 \u0111\u00e3 l\u00e0m l\u00e0m r\u00f5 b\u1ee9c tranh ph\u00e1p l\u00fd v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng ch\u01b0a ngh\u1ec9 ph\u00e9p v\u00e0 c\u00e1c chi tr\u1ea3 ph\u00e1t sinh sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Vi\u1ec7c ph\u00e2n \u0111\u1ecbnh ch\u00ednh x\u00e1c b\u1ea3n ch\u1ea5t t\u1eebng kho\u1ea3n chi tr\u1ea3 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i ngu\u1ed3n, tr\u00e1nh r\u1ee7i ro x\u1eed ph\u1ea1t t\u00e0i ch\u00ednh khi thanh tra thu\u1ebf.<\/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-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">Tax accounting services<\/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;\">Tax consulting services<\/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;\">Tax settlement services<\/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;\">Tax reporting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><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>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\"><b>Address:<\/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 &#8211; 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/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;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> &#8211; S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN &#8211; 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>H\u1ecfi \u0111\u00e1p th\u01b0\u1eddng g\u1eb7p (FAQ) v\u1ec1 C\u00f4ng v\u0103n 15676\/DON-QLDN1<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 15676\/DON-QLDN1 \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u00e0 c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf TNCN li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng ch\u01b0a ngh\u1ec9 ph\u00e9p ho\u1eb7c thu nh\u1eadp chi tr\u1ea3 sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ti\u1ec1n ph\u00e9p n\u0103m tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a ngh\u1ec9 vi\u1ec7c c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo C\u00f4ng v\u0103n 15676\/DON-QLDN1, ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 ph\u00e9p v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh (d\u00e0nh cho ng\u01b0\u1eddi \u0111ang l\u00e0m vi\u1ec7c) ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chi tr\u1ea3 thu nh\u1eadp cho lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng c\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb 10% kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi tr\u1ea3 d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% t\u1ea1i th\u1eddi \u0111i\u1ec3m chi tr\u1ea3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p chi tr\u1ea3 ti\u1ec1n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c theo quy \u0111\u1ecbnh B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng c\u00f3 ph\u1ea3i t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n ti\u1ec1n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m chi tr\u1ea3 \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 m\u1ee9c chi quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n thu nh\u1eadp mi\u1ec5n thu\u1ebf TNCN. C\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 kho\u1ea3n n\u00e0y v\u1edbi ti\u1ec1n ph\u00e9p th\u1eeba hay ti\u1ec1n th\u01b0\u1edfng chi tr\u1ea3 sau th\u00f4i vi\u1ec7c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf 10% khi \u0111\u00e3 ngh\u1ec9 vi\u1ec7c th\u00ec quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n s\u1ebd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN do doanh nghi\u1ec7p c\u1ea5p \u0111\u1ec3 t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 thu nh\u1eadp trong n\u0103m v\u00e0 t\u1ef1 l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd n\u01a1i c\u01b0 tr\u00fa.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 15676\/DON-QLDN1 do Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai ban h\u00e0nh \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng gi\u1ea3i \u0111\u00e1p quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 ph\u00e9p v\u00e0 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7547,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-7546","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tncn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7546","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=7546"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7546\/revisions"}],"predecessor-version":[{"id":7551,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7546\/revisions\/7551"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7547"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}