{"id":22346,"date":"2022-08-05T14:44:27","date_gmt":"2022-08-05T07:44:27","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=22346"},"modified":"2026-03-28T09:12:57","modified_gmt":"2026-03-28T02:12:57","slug":"thue-thu-nhap-ca-nhan","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/thue-thu-nhap-ca-nhan\/","title":{"rendered":"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n v\u00e0 l\u1eadp t\u1edd khai thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) tr\u00ean ph\u1ea7n m\u1ec1m, gi\u00fap th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf TNCN.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n, l\u01b0u \u00fd khi l\u1eadp t\u1edd khai, c\u00e1c b\u01b0\u1edbc \u0111\u0103ng k\u00fd, l\u1eadp, n\u1ed9p t\u1edd khai thu\u1ebf TNCN, quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m v\u00e0 l\u1eadp t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng<\/strong>: \u00c1p d\u1ee5ng cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 t\u1ea1i doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd thu\u1ebf TNCN.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. \u0110\u1ecbnh kho\u1ea3n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"padding-left: 40px;\">1. H\u00e0ng th\u00e1ng\/qu\u00fd, doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean<\/p>\n<p style=\"padding-left: 40px;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 3341\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean<\/p>\n<p style=\"padding-left: 40px;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3335\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n<p style=\"padding-left: 40px;\">2. N\u1ed9p thu\u1ebf TNCN v\u00e0o NSNN<\/p>\n<p style=\"padding-left: 40px;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 3335\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n<p style=\"padding-left: 40px;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111\/112\u00a0 \u00a0 \u00a0 \u00a0Ti\u1ec1n m\u1eb7t\/Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/p>\n<p style=\"padding-left: 40px;\">3. Cu\u1ed1i n\u0103m, th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN. N\u1ebfu ph\u00e1t sinh s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf TNCN:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">N\u1ee3 TK111\/112\u00a0 \u00a0 \u00a0 \u00a0 Ti\u1ec1n m\u1eb7t\/Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 3388\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u1ea3 ti\u1ec1n ho\u00e0n thu\u1ebf cho c\u00f4ng nh\u00e2n vi\u00ean<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">N\u1ee3 TK 3388\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111\/112\u00a0 \u00a0 \u00a0 \u00a0 Ti\u1ec1n m\u1eb7t\/Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: square;\">\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #000000;\"><em>L\u01b0u \u00fd: <\/em><\/span><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><em>S<\/em><em>\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai thu\u1ebf TNCN \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb\u00a0<strong>B\u1ea3ng l\u01b0\u01a1ng<\/strong>\u00a0v\u00e0 c\u00e1c th\u00f4ng tin tr\u00ean\u00a0<strong>danh m\u1ee5c Nh\u00e2n vi\u00ean<\/strong>, v\u00ec v\u1eady tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai thu\u1ebf TNCN, c\u1ea7n th\u1ef1c hi\u1ec7n:<\/em><\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"color: #000000;\"><em>1. L\u1eadp <strong><a style=\"color: #000000;\" href=\"https:\/\/helpact.misa.vn\/kb\/lap-bang-tinh-luong\/\" target=\"_blank\" rel=\"noopener noreferrer\">B\u1ea3ng t\u00ednh l\u01b0\u01a1ng<\/a><\/strong> c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng<\/em><\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"color: #000000;\"><em>2. Khai b\u00e1o c\u00e1c th\u00f4ng tin v\u1ec1 <strong>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/strong>\u00a0v\u00e0\u00a0<strong>Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong>\u00a0tr\u00ean\u00a0<a style=\"color: #000000;\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_11090100\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>danh m\u1ee5c Nh\u00e2n vi\u00ean<\/strong><\/a><\/em><\/span><\/p>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"text-decoration: underline;\"><em><strong>C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong><\/em><\/span><\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>B\u01b0\u1edbc 1: \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u1edd khai thu\u1ebf TNCN<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ea7u ti\u00ean, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n ti\u1ebfn h\u00e0nh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng t\u1edd khai tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u00a0T\u1ea1i ph\u00e2n h\u1ec7\u00a0<strong>Thu\u1ebf\\ Kh\u00e1c\\<\/strong> ch\u1ecdn <strong>\u0110\u0103ng k\u00fd t\u1edd khai s\u1eed d\u1ee5ng<\/strong><\/li>\n<li>Ph\u1ea7n m\u1ec1m xu\u1ea5t hi\u1ec7n giao di\u1ec7n \u0111\u0103ng k\u00fd t\u1edd khai s\u1eed d\u1ee5ng. T\u00edch ch\u1ecdn v\u00e0o t\u1edd khai c\u1ea7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng:<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><strong>&#8211;<em> 05\/KK-TNCN- T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/em><\/strong> K\u00ea khai thu\u1ebf TNCN h\u00e0ng th\u00e1ng\/ qu\u00fd<\/p>\n<p style=\"padding-left: 80px;\"><em><strong>-05\/QTT-TNCN- T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong>: <\/em>Quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u1ecdn <strong>C\u1eadp nh\u1eadt<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-25357\" src=\"\/accounting\/wp-content\/uploads\/2022\/08\/thue-TNCN-2.png\" alt=\"\" width=\"1508\" height=\"777\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/08\/thue-TNCN-2.png 1508w, \/accounting\/wp-content\/uploads\/2022\/08\/thue-TNCN-2-768x396.png 768w, \/accounting\/wp-content\/uploads\/2022\/08\/thue-TNCN-2-50x26.png 50w, \/accounting\/wp-content\/uploads\/2022\/08\/thue-TNCN-2-60x31.png 60w, \/accounting\/wp-content\/uploads\/2022\/08\/thue-TNCN-2-100x52.png 100w\" sizes=\"(max-width: 1508px) 100vw, 1508px\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>B\u01b0\u1edbc 2: L\u1eadp t\u1edd khai thu\u1ebf TNCN h\u00e0ng th\u00e1ng\/qu\u00fd<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>1. V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Thu\u1ebf<\/strong>, tab <strong>Khai thu\u1ebf,\u00a0<\/strong>nh\u1ea5n<strong> L\u1eadp t\u1edd khai <\/strong>v\u00e0 ch\u1ecdn <strong>T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (05\/KK-TNCN)<\/strong><\/p>\n<p><em><strong>L\u01b0u \u00fd: <\/strong><\/em><em>K\u1ef3 k\u00ea khai thu\u1ebf TNCN l\u00e0 th\u00e1ng hay qu\u00fd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNCN v\u00e0 theo khai b\u00e1o t\u1ea1i b\u01b0\u1edbc &#8221; \u0110\u0103ng k\u00fd t\u1edd khai&#8221; \u1edf tr\u00ean.<\/em><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpact.misa.vn\/wp-content\/uploads\/2022\/09\/42.png\" \/><\/p>\n<p>2. Thi\u1ebft l\u1eadp c\u00e1c tham s\u1ed1 b\u00e1o c\u00e1o:<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpact.misa.vn\/wp-content\/uploads\/2022\/09\/43.png\" \/><\/p>\n<p>3. Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai thu\u1ebf TNCN, trong \u0111\u00f3:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>Th\u00f4ng tin:<strong>T\u1ed5ng s\u1ed1 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong>,\u00a0<strong>T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong>,\u00a0<strong>T\u1ed5ng s\u1ed1 thu\u1ebf TNCN<\/strong>\u00a0\u0111\u01b0\u1ee3c\u00a0l\u1ea5y t\u1eeb\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-bang-tinh-luong\/\" target=\"_blank\" rel=\"noopener\"><strong>B\u1ea3ng t\u00ednh l\u01b0\u01a1ng<\/strong><\/a>\u00a0c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/em><\/li>\n<li><em>Th\u00f4ng tin:\u00a0<strong>T\u1ed5ng s\u1ed1 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa\/C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong> \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb b\u1ea3ng t\u00ednh l\u01b0\u01a1ng, k\u1ebft h\u1ee3p v\u1edbi lo\u1ea1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\/ kh\u00f4ng c\u01b0 tr\u00fa tr\u00ean <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_11090100\/\" target=\"_blank\" rel=\"noopener\"><strong>danh m\u1ee5c Nh\u00e2n vi\u00ean.<\/strong><\/a><\/em><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpact.misa.vn\/wp-content\/uploads\/2022\/09\/47.png\" \/><\/p>\n<p>4. Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/p>\n<p>5. N\u1ed9p t\u1edd khai cho c\u01a1 quan thu\u1ebf. Xem\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-xuat-khau-duoc-to-khai-ra-file-xml-de-nop-cho-co-quan-thue-qua-mang\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>B\u01b0\u1edbc 3: N\u1ed9p thu\u1ebf TNCN<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ed9p thu\u1ebf TNCN b\u1eb1ng ti\u1ec1n m\u1eb7t. Xem<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/nop_cac_loai_thue_khac_bang_tien_mat\/\" target=\"_blank\" rel=\"noopener\">\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>N\u1ed9p thu\u1ebf TNCN b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng. Xem\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/nopcacloaithuekhac_bangtienguinganhang\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>B\u01b0\u1edbc 4: Cu\u1ed1i n\u0103m l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<div class=\"hkb-article__content\">Xem h\u01b0\u1edbng d\u1eabn\u00a0<strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-lap-to-khai-quyet-toan-thue-tncn-mau-05-qtt-tncn-tren-asp-ke-toan\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/div>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>B\u01b0\u1edbc 5: L\u1eadp t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Vi\u1ec7c l\u1eadp t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh cho t\u1edd khai theo th\u00e1ng\/ qu\u00fd (<em>05\/KK-TNCN) <\/em>t\u01b0\u01a1ng t\u1ef1 t\u1edd khai quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m (<em>05\/QTT-TNCN)<\/em>. V\u00ed d\u1ee5 v\u1ec1 l\u1eadp t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh cho k\u1ef3 k\u00ea khai th\u00e1ng\/qu\u00fd:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf\\ Khai b\u1ed5 sung<\/strong>.<\/li>\n<li>Ch\u1ecdn <strong>T\u1edd khai thu\u1ebf T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (05\/KK-TNCN)<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpact.misa.vn\/wp-content\/uploads\/2022\/09\/44.png\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Ti\u1ebfp theo, ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf mu\u1ed1n khai b\u1ed5 sung, nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>:<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpact.misa.vn\/wp-content\/uploads\/2022\/09\/45.png\" \/><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean d\u1eef li\u1ec7u c\u1ee7a t\u1edd khai c\u0169. K\u1ebf to\u00e1n nh\u1eadp l\u1ea1i c\u00e1c th\u00f4ng tin \u0111\u00fang v\u00e0o ch\u1ec9 ti\u00eau c\u00f3 sai s\u00f3t. Sau \u0111\u00f3, nh\u1ea5n <strong>T\u1ed5ng h\u1ee3p khai b\u1ed5 sung<\/strong><\/li>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Tick v\u00e0o l\u1ea5y d\u1eef li\u1ec7u m\u1edbi nh\u1ea5t: th\u00ec l\u1ea5y m\u1edbi nh\u1ea5t<\/li>\n<li>L\u1ea5y t\u1edd khai g\u1ea7n nh\u1ea5t: nh\u1eadp s\u1ed1 li\u1ec7u \u0111\u00fang v\u00e0o<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpact.misa.vn\/wp-content\/uploads\/2022\/09\/48.png\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh v\u00e0o:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>T\u1edd khai b\u1ed5 sung m\u1eabu\u00a0<strong>01\/KHBS<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" src=\"https:\/\/helpact.misa.vn\/wp-content\/uploads\/2022\/09\/49.png\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>\u0110\u1ed3ng th\u1eddi, c\u1eadp nh\u1eadt l\u00ean b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung m\u1eabu<strong>\u00a001-1\/KHBS<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" src=\"https:\/\/helpact.misa.vn\/wp-content\/uploads\/2022\/09\/50.png\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Khai b\u00e1o b\u1ed5 sung c\u00e1c th\u00f4ng tin <strong>N\u1ed9i dung gi\u1ea3i th\u00edch v\u00e0 t\u00e0i li\u1ec7u \u0111\u00ednh k\u00e8m\u00a0<\/strong>(n\u1ebfu c\u00f3).<\/li>\n<li>Nh\u1ea5n <strong style=\"font-family: inherit; font-size: inherit;\">C\u1ea5t<\/strong><span style=\"font-family: inherit; font-size: inherit;\"> \u0111\u1ec3 l\u01b0u t\u1edd khai.<\/span><\/li>\n<li>N\u1ed9p t\u1edd khai b\u1ed5 sung cho c\u01a1 quan thu\u1ebf. Xem <a style=\"font-family: inherit; font-size: inherit;\" href=\"https:\/\/helpact.misa.vn\/kb\/nop-to-khai-thue-truc-tuyen-qua-mtax\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><span style=\"font-family: inherit; font-size: inherit;\">.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>4. L\u01b0u \u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf (kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n), NNT ch\u1ec9 ph\u1ea3i n\u1ed9p\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung s\u1ed1 01-1\/KHBS<\/em>\u00a0v\u00e0\u00a0<em>H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung<\/em>, kh\u00f4ng ph\u1ea3i n\u1ed9p\u00a0<em>T\u1edd khai b\u1ed5 sung s\u1ed1 01\/KHBS.<\/em><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p NNT ph\u00e1t hi\u1ec7n H\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh c\u00f3 sai s\u00f3t, v\u00e0 C\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf cho H\u1ed3 s\u01a1 khai thu\u1ebf n\u00e0y, th\u00ec NNT khai b\u1ed5 sung b\u1eb1ng c\u00e1ch:\n<ul>\n<li>H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung<\/li>\n<li>Kh\u00f4ng ph\u1ea3i n\u1ed9p\u00a0<em>T\u1edd khai b\u1ed5 sung s\u1ed1 01\/KHBS<\/em>\u00a0v\u00e0\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung s\u1ed1 01-1\/KHBS.<\/em>\u00a0(Do NNT kh\u00f4ng ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a CQT n\u00ean CQT s\u1ebd th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh g\u1eedi cho NNT).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2593,3495],"ht-kb-tag":[],"class_list":["post-22346","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue","ht_kb_category-r36"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/22346","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=22346"}],"version-history":[{"count":9,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/22346\/revisions"}],"predecessor-version":[{"id":58277,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/22346\/revisions\/58277"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=22346"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=22346"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=22346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}