{"id":24992,"date":"2022-12-21T10:07:57","date_gmt":"2022-12-21T03:07:57","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=24992"},"modified":"2026-04-28T09:50:42","modified_gmt":"2026-04-28T02:50:42","slug":"huong-dan-lap-to-khai-quyet-toan-thue-tncn-mau-05-qtt-tncn-tren-asp-ke-toan","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-lap-to-khai-quyet-toan-thue-tncn-mau-05-qtt-tncn-tren-asp-ke-toan\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN m\u1eabu 05\/QTT-TNCN tr\u00ean ASP K\u1ebf to\u00e1n"},"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>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch: <\/strong>H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN m\u1eabu 05\/QTT-TNCN theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u0110\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn thu\u1ebf TNCN<\/li>\n<li>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c b\u01b0\u1edbc l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 d\u1eef li\u1ec7u ngu\u1ed3n v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c \u0111i k\u00e8m<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, nh\u00e2n s\u1ef1, qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/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>2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li>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<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 3341\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 3335\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ed9p thu\u1ebf TNCN v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\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;\">C\u00f3 TK 111\/112\u00a0 \u00a0 \u00a0 \u00a0Ti\u1ec1n m\u1eb7t\/Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>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:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf TNCN:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">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: 40px;\">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>Tr\u1ea3 ti\u1ec1n ho\u00e0n thu\u1ebf cho c\u00f4ng nh\u00e2n vi\u00ean<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 3388\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 111\/112\u00a0 \u00a0 \u00a0 \u00a0 \u00a0Ti\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>3. H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\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>3.1 \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng 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<p><strong>B\u01b0\u1edbc 1:<\/strong> T\u1ea1i ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>\\tab<strong> Khai thu\u1ebf<\/strong>\\<strong>Kh\u00e1c<\/strong>, ch\u1ecdn <strong>\u0110\u0103ng k\u00fd t\u1edd khai s\u1eed d\u1ee5ng<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-50675\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/13-1600x591.png\" alt=\"\" width=\"1600\" height=\"591\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/13-1600x591.png 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/13-768x283.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/13-50x18.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/13-1536x567.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/13-60x22.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/13-100x37.png 100w, \/accounting\/wp-content\/uploads\/2025\/12\/13.png 1918w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u1ea1i h\u1ed9p tho\u1ea1i <strong>\u0110\u0103ng k\u00fd t\u1edd khai s\u1eed d\u1ee5ng<\/strong>, t\u00edch ch\u1ecdn <em><strong>05\/QTT -TNCN- T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong>.<\/em> Sau \u0111\u00f3 ch\u1ecdn <strong>C\u1eadp nh\u1eadt<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-25337\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2022\/12\/2.dang-ky-to-khai-su-dung.png\" alt=\"\" width=\"1375\" height=\"760\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/12\/2.dang-ky-to-khai-su-dung.png 1375w, \/accounting\/wp-content\/uploads\/2022\/12\/2.dang-ky-to-khai-su-dung-768x424.png 768w, \/accounting\/wp-content\/uploads\/2022\/12\/2.dang-ky-to-khai-su-dung-50x28.png 50w, \/accounting\/wp-content\/uploads\/2022\/12\/2.dang-ky-to-khai-su-dung-60x33.png 60w, \/accounting\/wp-content\/uploads\/2022\/12\/2.dang-ky-to-khai-su-dung-100x55.png 100w\" sizes=\"(max-width: 1375px) 100vw, 1375px\" \/><\/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>3.2 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<p><strong>B\u01b0\u1edbc 1:<\/strong> B\u1ea5m ch\u1ecdn ch\u1ee9c n\u0103ng <strong>L\u1eadp t\u1edd khai<\/strong> v\u00e0 ch\u1ecdn <em>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (05\/QTT- TNCN)<\/em><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-25338\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2022\/12\/3.-Nhan-vao-lap-to-khai.png\" alt=\"\" width=\"1378\" height=\"760\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/12\/3.-Nhan-vao-lap-to-khai.png 1378w, \/accounting\/wp-content\/uploads\/2022\/12\/3.-Nhan-vao-lap-to-khai-768x424.png 768w, \/accounting\/wp-content\/uploads\/2022\/12\/3.-Nhan-vao-lap-to-khai-50x28.png 50w, \/accounting\/wp-content\/uploads\/2022\/12\/3.-Nhan-vao-lap-to-khai-60x33.png 60w, \/accounting\/wp-content\/uploads\/2022\/12\/3.-Nhan-vao-lap-to-khai-100x55.png 100w\" sizes=\"(max-width: 1378px) 100vw, 1378px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc khi b\u1ea5m <strong>\u0110\u1ed3ng \u00fd<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-25340\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2022\/12\/chon-ky-tinh-thue.png\" alt=\"\" width=\"1376\" height=\"760\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/12\/chon-ky-tinh-thue.png 1376w, \/accounting\/wp-content\/uploads\/2022\/12\/chon-ky-tinh-thue-768x424.png 768w, \/accounting\/wp-content\/uploads\/2022\/12\/chon-ky-tinh-thue-50x28.png 50w, \/accounting\/wp-content\/uploads\/2022\/12\/chon-ky-tinh-thue-60x33.png 60w, \/accounting\/wp-content\/uploads\/2022\/12\/chon-ky-tinh-thue-100x55.png 100w\" sizes=\"(max-width: 1376px) 100vw, 1376px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Ph\u1ea7n m\u1ec1m hi\u1ec7n ra c\u1ea3nh b\u00e1o khi trong k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 m\u1ed9t s\u1ed1 th\u00e1ng ch\u01b0a c\u00f3 b\u1ea3ng l\u01b0\u01a1ng, ch\u1ecdn <strong>C\u00f3<\/strong> \u0111\u1ec3 ti\u1ebfp t\u1ee5c<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-25341\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2022\/12\/canh-bao-thieu-bang-tinh-luong-cac-thang.png\" alt=\"\" width=\"1375\" height=\"759\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/12\/canh-bao-thieu-bang-tinh-luong-cac-thang.png 1375w, \/accounting\/wp-content\/uploads\/2022\/12\/canh-bao-thieu-bang-tinh-luong-cac-thang-768x424.png 768w, \/accounting\/wp-content\/uploads\/2022\/12\/canh-bao-thieu-bang-tinh-luong-cac-thang-50x28.png 50w, \/accounting\/wp-content\/uploads\/2022\/12\/canh-bao-thieu-bang-tinh-luong-cac-thang-60x33.png 60w, \/accounting\/wp-content\/uploads\/2022\/12\/canh-bao-thieu-bang-tinh-luong-cac-thang-100x55.png 100w\" sizes=\"(max-width: 1375px) 100vw, 1375px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean <strong>T\u1edd khai<\/strong> v\u00e0 c\u00e1c <strong>Ph\u1ee5 l\u1ee5c<\/strong> \u0111i k\u00e8m, trong \u0111\u00f3:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>S\u1ed1 li\u1ec7u tr\u00ean <strong>T\u1edd khai<\/strong>: \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb c\u00e1c ph\u1ee5 l\u1ee5c <strong>05-1BK-QTT-TNCN<\/strong>; <strong>05-2BK-QTT-TNCN<\/strong>; <strong>05-3BK-QTT-TNCN<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-25342\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2022\/12\/6..chon-cat.png\" alt=\"\" width=\"1375\" height=\"760\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/12\/6..chon-cat.png 1375w, \/accounting\/wp-content\/uploads\/2022\/12\/6..chon-cat-768x424.png 768w, \/accounting\/wp-content\/uploads\/2022\/12\/6..chon-cat-50x28.png 50w, \/accounting\/wp-content\/uploads\/2022\/12\/6..chon-cat-60x33.png 60w, \/accounting\/wp-content\/uploads\/2022\/12\/6..chon-cat-100x55.png 100w\" sizes=\"(max-width: 1375px) 100vw, 1375px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Ph\u1ee5 l\u1ee5c <strong>05-1_BK-TNCN<\/strong> lu\u00f4n \u0111\u01b0\u1ee3c l\u1eadp k\u00e8m c\u00f9ng v\u1edbi t\u1edd khai v\u00e0 kh\u00f4ng th\u1ec3 x\u00f3a \u0111i, d\u1eef li\u1ec7u tr\u00ean ph\u1ee5 l\u1ee5c 05-1_BK-TNCN:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>H\u1ecd v\u00e0 t\u00ean<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh li\u1ec7t k\u00ea to\u00e0n b\u1ed9 c\u00e1c nh\u00e2n vi\u00ean l\u00e0 c\u00e1 nh\u00e2n C\u01af TR\u00da v\u00e0 k\u00fd H\u0110L\u0110 T\u1eea 03 TH\u00c1NG TR\u1ede L\u00caN c\u00f3 t\u00ean trong c\u00e1c b\u1ea3ng l\u01b0\u01a1ng thu\u1ed9c k\u1ef3 quy\u1ebft to\u00e1n.<\/li>\n<li>C\u1ed9t <strong>C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thay\/C\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n d\u01b0\u1edbi 12 th\u00e1ng\/n\u0103m<\/strong>: Anh\/Ch\u1ecb t\u00edch ch\u1ecdn\/b\u1ecf t\u00edch ch\u1ecdn cho \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf t\u1ea1i Doanh nghi\u1ec7p.<\/li>\n<li>C\u1ed9t <strong>TNCT \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb T\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc<\/strong>: Anh\/Ch\u1ecb t\u1ef1 \u0111i\u1ec1n s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/li>\n<li>C\u00e1c th\u00f4ng tin kh\u00e1c: <strong>M\u00e3 s\u1ed1 thu\u1ebf<\/strong>, <strong>S\u1ed1 CMND\/H\u1ed9 chi\u1ebfu<\/strong>, <strong>thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p t\u1eeb <strong>B\u1ea3ng l\u01b0\u01a1ng<\/strong> v\u00e0 c\u00e1c th\u00f4ng tin tr\u00ean <strong>danh m\u1ee5c Nh\u00e2n vi\u00ean<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-25343\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2022\/12\/7.-phu-luc-1.png\" alt=\"\" width=\"1416\" height=\"758\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/12\/7.-phu-luc-1.png 1416w, \/accounting\/wp-content\/uploads\/2022\/12\/7.-phu-luc-1-768x411.png 768w, \/accounting\/wp-content\/uploads\/2022\/12\/7.-phu-luc-1-50x27.png 50w, \/accounting\/wp-content\/uploads\/2022\/12\/7.-phu-luc-1-60x32.png 60w, \/accounting\/wp-content\/uploads\/2022\/12\/7.-phu-luc-1-100x54.png 100w\" sizes=\"(max-width: 1416px) 100vw, 1416px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Ph\u1ee5 l\u1ee5c <strong>05-2_BK-TNCN<\/strong> lu\u00f4n \u0111\u01b0\u1ee3c l\u1eadp k\u00e8m c\u00f9ng v\u1edbi t\u1edd khai v\u00e0 kh\u00f4ng th\u1ec3 x\u00f3a \u0111i, d\u1eef li\u1ec7u tr\u00ean ph\u1ee5 l\u1ee5c 05-2_BK-TNCN:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>H\u1ecd v\u00e0 t\u00ean<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh li\u1ec7t k\u00ea to\u00e0n b\u1ed9 c\u00e1c nh\u00e2n vi\u00ean l\u00e0 \u201c<strong>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong>\u201d v\u00e0 \u201c<strong>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd H\u0110L\u0110\/k\u00fd H\u0110L\u0110 d\u01b0\u1edbi 03 th\u00e1ng<\/strong>\u201d c\u00f3 t\u00ean trong c\u00e1c b\u1ea3ng l\u01b0\u01a1ng thu\u1ed9c k\u1ef3 quy\u1ebft to\u00e1n<\/li>\n<li>C\u00e1c c\u1ed9t <strong>TNCT t\u1eeb ph\u00ed mua BH nh\u00e2n th\u1ecd, BH kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c<\/strong>\u2026; <strong>TNCT \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh<\/strong>: Anh\/Ch\u1ecb t\u1ef1 \u0111i\u1ec1n s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-25344\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2022\/12\/8.-phu-luc-2.png\" alt=\"\" width=\"1419\" height=\"758\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/12\/8.-phu-luc-2.png 1419w, \/accounting\/wp-content\/uploads\/2022\/12\/8.-phu-luc-2-768x410.png 768w, \/accounting\/wp-content\/uploads\/2022\/12\/8.-phu-luc-2-50x27.png 50w, \/accounting\/wp-content\/uploads\/2022\/12\/8.-phu-luc-2-60x32.png 60w, \/accounting\/wp-content\/uploads\/2022\/12\/8.-phu-luc-2-100x53.png 100w\" sizes=\"(max-width: 1419px) 100vw, 1419px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>D\u1eef li\u1ec7u tr\u00ean ph\u1ee5 l\u1ee5c <strong>05-3_BK-TNCN<\/strong>:\n<ul style=\"list-style-type: circle;\">\n<li>Anh\/Ch\u1ecb t\u1ef1 nh\u1eadp d\u1eef li\u1ec7u cho ph\u1ee5 l\u1ee5c n\u00e0y<\/li>\n<li>T\u1ea1i ph\u1ee5 l\u1ee5c 05-3_BK-TNCN, n\u1ebfu nh\u00e2n vi\u00ean c\u00f3 th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb k\u1ef3 tr\u01b0\u1edbc, ch\u1ecdn <em><strong>L\u1ea5y t\u1eeb t\u1edd khai k\u1ef3 tr\u01b0\u1edbc<\/strong><\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> Kh\u00f4ng l\u1ea5y c\u1ed9t &#8220;T\u1eeb th\u00e1ng&#8221; v\u00e0 &#8220;\u0110\u1ebfn th\u00e1ng&#8221; c\u1ee7a ph\u1ea7n th\u1eddi gian \u0111\u00e3 t\u00ednh gi\u1ea3m tr\u1eeb k\u1ef3 tr\u01b0\u1edbc<\/em><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-25345\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2022\/12\/9.-Phu-luc-3.png\" alt=\"\" width=\"1418\" height=\"761\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/12\/9.-Phu-luc-3.png 1418w, \/accounting\/wp-content\/uploads\/2022\/12\/9.-Phu-luc-3-768x412.png 768w, \/accounting\/wp-content\/uploads\/2022\/12\/9.-Phu-luc-3-50x27.png 50w, \/accounting\/wp-content\/uploads\/2022\/12\/9.-Phu-luc-3-60x32.png 60w, \/accounting\/wp-content\/uploads\/2022\/12\/9.-Phu-luc-3-100x54.png 100w\" sizes=\"(max-width: 1418px) 100vw, 1418px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 quy\u1ebft to\u00e1n, c\u00f3 Nh\u00e2n vi\u00ean: v\u1eeba c\u00f3 H\u0110L\u0110 &lt;3 th\u00e1ng (V\u00ed d\u1ee5: Th\u1eed vi\u1ec7c), v\u1eeba c\u00f3 H\u0110L\u0110 t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean (V\u00ed d\u1ee5: Ti\u1ebfp nh\u1eadn ch\u00ednh th\u1ee9c) v\u00e0 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n (V\u00ed d\u1ee5: \u0110\u00e3 ngh\u1ec9 vi\u1ec7c, ph\u00e1t sinh thu nh\u1eadp \u1edf nhi\u1ec1u c\u00f4ng ty\u2026) th\u00ec: Anh\/Ch\u1ecb ph\u1ea3i t\u1ef1 t\u00e1ch v\u00e0 k\u00ea thu nh\u1eadp c\u1ee7a c\u00e1c th\u00e1ng th\u1eed vi\u1ec7c v\u00e0o b\u1ea3ng k\u00ea <strong>05-2_BK-TNCN<\/strong> v\u00e0 thu nh\u1eadp c\u00e1c th\u00e1ng ch\u00ednh th\u1ee9c v\u00e0o b\u1ea3ng k\u00ea <strong>05-1_BK-TNCN<\/strong><\/em><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong> \u0111\u1ec3 l\u01b0u t\u1edd khai.<\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> N\u1ed9p t\u1edd khai qua Mtax, ho\u1eb7c xu\u1ea5t kh\u1ea9u ra XML \u0111\u1ec3 n\u1ed9p ho\u1eb7c nh\u1eadp v\u00e0o HTKK. Xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/nop-to-khai-thue-truc-tuyen-qua-mtax\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/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>3.3 L\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \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><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Thu\u1ebf \\ Khai thu\u1ebf \\ Khai b\u1ed5 sung<\/strong>, ch\u1ecdn\u00a0<strong>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN (QTT\/TNCN)<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59539\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/23-1600x776.png\" alt=\"\" width=\"1600\" height=\"776\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/23-1600x776.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/23-768x372.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/23-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/23-1536x745.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/23-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/23-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/23.png 1918w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Ch\u1ecdn k\u1ef3 t\u00ednh quy\u1ebft to\u00e1n thu\u1ebf mu\u1ed1n khai b\u1ed5 sung, nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59561\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/28-1.png\" alt=\"\" width=\"721\" height=\"923\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/28-1.png 721w, \/accounting\/wp-content\/uploads\/2026\/04\/28-1-39x50.png 39w, \/accounting\/wp-content\/uploads\/2026\/04\/28-1-47x60.png 47w, \/accounting\/wp-content\/uploads\/2026\/04\/28-1-78x100.png 78w\" sizes=\"(max-width: 721px) 100vw, 721px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean d\u1eef li\u1ec7u c\u1ee7a t\u1edd quy\u1ebft to\u00e1n thu\u1ebf 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\u00a0<strong>T\u1ed5ng h\u1ee3p khai b\u1ed5 sung<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59545\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/25-1600x782.png\" alt=\"\" width=\"1600\" height=\"782\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/25-1600x782.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/25-768x375.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/25-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/25-1536x750.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/25-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/25-100x49.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/25.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong>\u00a0Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh v\u00e0o:<\/p>\n<ul>\n<li>T\u1edd khai b\u1ed5 sung m\u1eabu\u00a0<strong>01\/KHBS<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59555\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/26-1600x776.png\" alt=\"\" width=\"1600\" height=\"776\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/26-1600x776.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/26-768x373.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/26-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/26-1536x745.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/26-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/26-100x49.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/26.png 1915w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li>\u0110\u1ed3ng th\u1eddi, c\u1eadp nh\u1eadt l\u00ean b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung m\u1eabu\u00a0<strong>01-1\/KHBS<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59557\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/27-1600x774.png\" alt=\"\" width=\"1600\" height=\"774\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/27-1600x774.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/27-768x372.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/27-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/27-1536x743.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/27-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/27-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/27.png 1912w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong>\u00a0Khai b\u00e1o b\u1ed5 sung c\u00e1c th\u00f4ng tin\u00a0<strong>N\u1ed9i dung gi\u1ea3i th\u00edch v\u00e0 t\u00e0i li\u1ec7u \u0111\u00ednh k\u00e8m<\/strong>\u00a0(n\u1ebfu c\u00f3).<\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong>\u00a0Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>\u00a0\u0111\u1ec3 l\u01b0u t\u1edd khai.<\/p>\n<p><strong>B\u01b0\u1edbc 7:<\/strong>\u00a0N\u1ed9p t\u1edd khai b\u1ed5 sung cho c\u01a1 quan thu\u1ebf. Xem\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/nop-to-khai-thue-truc-tuyen-qua-mtax\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong><\/em><\/p>\n<ul>\n<li><em>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 B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung s\u1ed1 01-1\/KHBS v\u00e0 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, kh\u00f4ng ph\u1ea3i n\u1ed9p T\u1edd khai b\u1ed5 sung s\u1ed1 01\/KHBS.<\/em><\/li>\n<li><em>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:<\/em>\n<ul style=\"list-style-type: disc;\">\n<li><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><\/li>\n<li><em>Kh\u00f4ng ph\u1ea3i n\u1ed9p T\u1edd khai b\u1ed5 sung s\u1ed1 01\/KHBS v\u00e0 B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung s\u1ed1 01-1\/KHBS. (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).<\/em><\/li>\n<\/ul>\n<\/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>4. L\u01b0u \u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>S\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai Thu\u1ebf TNCN \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb <strong>B\u1ea3ng l\u01b0\u01a1ng<\/strong> v\u00e0 c\u00e1c th\u00f4ng tin tr\u00ean d<strong>anh 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:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>L\u1eadp <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-bang-tinh-luong\/\" target=\"_blank\" rel=\"noopener\">B\u1ea3ng t\u00ednh l\u01b0\u01a1ng<\/a> c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng<\/li>\n<li>Khai b\u00e1o c\u00e1c th\u00f4ng tin v\u1ec1 <strong>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/strong> v\u00e0 <strong>Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong> tr\u00ean <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_11090100\/\" target=\"_blank\" rel=\"noopener\">danh m\u1ee5c Nh\u00e2n vi\u00ean<\/a><\/li>\n<\/ul>\n<p>Tr\u01b0\u1eddng h\u1ee3p Anh\/Ch\u1ecb c\u1ea7n th\u00eam d\u00f2ng tr\u00ean ph\u1ee5 l\u1ee5c 05-1_BK_TNCN, 05-2_BK_TNCN, 05-3_BK_TNCN tr\u00ean t\u1edd khai th\u00eam d\u00f2ng Anh\/Ch\u1ecb nh\u1ea5n chu\u1ed9t ph\u1ea3i ch\u1ecdn th\u00eam d\u00f2ng ho\u1eb7c nh\u1ea5n \u0111\u1ed3ng th\u1eddi 2 ph\u00edm Ctrl+Insert.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3499],"ht-kb-tag":[],"class_list":["post-24992","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r27-tinh-nang-moi_goi-dai-cho-doanh-nghiep-thue-ktdv"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/24992","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\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=24992"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/24992\/revisions"}],"predecessor-version":[{"id":59537,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/24992\/revisions\/59537"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=24992"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=24992"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=24992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}