{"id":12051,"date":"2026-08-25T16:15:32","date_gmt":"2026-08-25T09:15:32","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=12051"},"modified":"2026-08-25T16:15:33","modified_gmt":"2026-08-25T09:15:33","slug":"ho-so-xac-dinh-nguoi-phu-thuoc-la-con-cua-nguoi-nop-thue-tu-01-7-2026","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/ho-so-xac-dinh-nguoi-phu-thuoc-la-con-cua-nguoi-nop-thue-tu-01-7-2026\/","title":{"rendered":"H\u1ed2 S\u01a0 X\u00c1C \u0110\u1ecaNH NG\u01af\u1edcI PH\u1ee4 THU\u1ed8C L\u00c0 CON C\u1ee6A NG\u01af\u1edcI N\u1ed8P THU\u1ebe T\u1eea 01\/7\/2026"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"975\" height=\"628\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/08\/image-3.png\" alt=\"\" class=\"wp-image-12052\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/08\/image-3.png 975w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/08\/image-3-300x193.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/08\/image-3-768x495.png 768w\" sizes=\"(max-width: 975px) 100vw, 975px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ng\u00e0y 30\/06\/2026, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 87\/2026\/TT-BTC ng\u00e0y 30\/6\/2026 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2026.<\/p>\n\n\n\n<p>Trong \u0111\u00f3 c\u00f3 h\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 con c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u1ee5 th\u1ec3:<\/p>\n\n\n\n<p>(i) <strong><u>\u0110\u1ed1i v\u1edbi con \u0111\u1ebb:<\/u><\/strong> b\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh c\u1ee7a con ho\u1eb7c b\u1ea3n ch\u1ee5p Quy\u1ebft \u0111\u1ecbnh vi\u1ec7c nh\u1eadn cha, m\u1eb9, con ho\u1eb7c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn m\u1ed1i quan h\u1ec7 cha, m\u1eb9 v\u1edbi con v\u00e0 b\u1ea3n ch\u1ee5p th\u1ebb C\u0103n c\u01b0\u1edbc c\u1ee7a con trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p C\u0103n c\u01b0\u1edbc.<\/p>\n\n\n\n<p>(ii) <strong><u>\u0110\u1ed1i v\u1edbi con nu\u00f4i<\/u><\/strong>: b\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh c\u1ee7a con; b\u1ea3n ch\u1ee5p th\u1ebb C\u0103n c\u01b0\u1edbc c\u1ee7a con trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p C\u0103n c\u01b0\u1edbc v\u00e0 b\u1ea3n ch\u1ee5p Quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn\/Gi\u1ea5y ch\u1ee9ng nh\u1eadn vi\u1ec7c nu\u00f4i con nu\u00f4i c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n\n\n\n<p>(iii) <strong><u>\u0110\u1ed1i v\u1edbi con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c con ri\u00eang c\u1ee7a ch\u1ed3ng<\/u><\/strong>: b\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh c\u1ee7a con; b\u1ea3n ch\u1ee5p th\u1ebb C\u0103n c\u01b0\u1edbc c\u1ee7a con trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p C\u0103n c\u01b0\u1edbc v\u00e0 b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn k\u1ebft h\u00f4n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u00e1c gi\u1ea5y t\u1edd kh\u00e1c do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p \u0111\u1ec3 ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 v\u1edbi con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c con ri\u00eang c\u1ee7a ch\u1ed3ng.<\/p>\n\n\n\n<p>(iv) <strong><u>\u0110\u1ed1i v\u1edbi con t\u1eeb \u0111\u1ee7 18 tu\u1ed5i tr\u1edf l\u00ean l\u00e0 ng\u01b0\u1eddi m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt<\/u><\/strong> th\u00ec ngo\u00e0i c\u00e1c h\u1ed3 s\u01a1 ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 l\u00e0 con t\u01b0\u1ee3ng \u1ee9ng v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i (i) (ii) v\u00e0 (iii), h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ea7n c\u00f3 th\u00eam b\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c b\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt.<\/p>\n\n\n\n<p>(v) <strong><u>\u0110\u1ed1i v\u1edbi con \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p ho\u1eb7c h\u1ecdc ngh\u1ec1<\/u><\/strong>, k\u1ec3 c\u1ea3 con t\u1eeb \u0111\u1ee7 18 tu\u1ed5i tr\u1edf l\u00ean \u0111ang h\u1ecdc b\u1eadc h\u1ecdc ph\u1ed5 th\u00f4ng (t\u00ednh c\u1ea3 trong th\u1eddi gian ch\u1edd k\u1ebft qu\u1ea3 thi t\u1eeb th\u00e1ng 6 \u0111\u1ebfn th\u00e1ng 9 n\u0103m l\u1edbp 12) th\u00ec ngo\u00e0i c\u00e1c h\u1ed3 s\u01a1 ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 l\u00e0 con t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i (i) (ii) v\u00e0 (iii), h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ea7n c\u00f3 th\u00eam b\u1ea3n ch\u1ee5p th\u1ebb sinh vi\u00ean ho\u1eb7c b\u1ea3n khai c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a nh\u00e0 tr\u01b0\u1eddng ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p, trung h\u1ecdc ph\u1ed5 th\u00f4ng ho\u1eb7c h\u1ecdc ngh\u1ec1.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1jCnIqYdxll0aL0pnUyqdwux3JYJw3rho\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 87\/2026\/TT-BTC<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 30\/06\/2026, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 87\/2026\/TT-BTC ng\u00e0y 30\/6\/2026 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2026. Trong \u0111\u00f3 c\u00f3 h\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 con c\u1ee7a ng\u01b0\u1eddi [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":12052,"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\/12051"}],"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=12051"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/12051\/revisions"}],"predecessor-version":[{"id":12053,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/12051\/revisions\/12053"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/12052"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=12051"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=12051"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=12051"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}