{"id":11899,"date":"2026-03-25T17:20:33","date_gmt":"2026-03-25T10:20:33","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11899"},"modified":"2026-03-25T17:20:33","modified_gmt":"2026-03-25T10:20:33","slug":"cuc-thue-huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-nam-2025","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/cuc-thue-huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-nam-2025\/","title":{"rendered":"C\u1ee4C THU\u1ebe H\u01af\u1edaNG D\u1eaaN QUY\u1ebeT TO\u00c1N THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N N\u0102M 2025"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

<\/p>\n\n\n\n

Ng\u00e0y 04\/03\/2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 1296\/CT-NVT v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng.<\/p>\n\n\n\n

Theo \u0111\u00f3, C\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n

1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng:<\/p>\n\n\n\n

    <\/ol>\n\n\n\n

    (i) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n.<\/p>\n\n\n\n

    (ii) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng ho\u1eb7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p th\u00ec ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng ho\u1eb7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p.<\/p>\n\n\n\n

    2. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng:<\/p>\n\n\n\n

    (i) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean m\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh th\u00ec ph\u1ea3i tr\u1ef1c ti\u1ebfp khai quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/p>\n\n\n\n

    (ii) C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam khai quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c nh\u1eadn \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n th\u00ec ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n\n\n\n

    (iii) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf trong n\u0103m th\u00ec c\u00e1 nh\u00e2n ph\u1ea3i quy\u1ebft to\u00e1n tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/span><\/p>\n\n\n\n

    (iv) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ed3ng th\u1eddi thu\u1ed9c di\u1ec7n x\u00e9t gi\u1ea3m thu\u1ebf do thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay m\u00e0 ph\u1ea3i tr\u1ef1c ti\u1ebfp khai quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

    C\u00e1 nh\u00e2n c\u00e0i \u0111\u1eb7t, s\u1eed d\u1ee5ng \u1ee9ng d\u1ee5ng eTax Mobile c\u00f3 th\u1ec3 tra c\u1ee9u th\u00f4ng tin thu nh\u1eadp v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp k\u00ea khai trong n\u0103m; tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, h\u1ec7 th\u1ed1ng h\u1ed7 tr\u1ee3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf TNCN hay kh\u00f4ng.<\/em><\/p>\n\n\n\n

    C\u00f4ng v\u0103n 1296\/CT-NVT<\/em><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    Ng\u00e0y 04\/03\/2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 1296\/CT-NVT v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng. Theo \u0111\u00f3, C\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh nh\u01b0 sau: 1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, […]<\/p>\n","protected":false},"author":5,"featured_media":11900,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11899"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=11899"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11899\/revisions"}],"predecessor-version":[{"id":11901,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11899\/revisions\/11901"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11900"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}