{"id":2315,"date":"2025-03-17T06:11:00","date_gmt":"2025-03-17T06:11:00","guid":{"rendered":"https:\/\/prv.com.vn\/?p=2315"},"modified":"2025-03-21T17:03:47","modified_gmt":"2025-03-21T17:03:47","slug":"cong-van-015-cttphcm-ttht-cua-cuc-thue-ho-chi-minh-ve-viec-huong-dan-quyet-toan-thue-tncn-nam-2024","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc-su-kien\/cong-van-015-cttphcm-ttht-cua-cuc-thue-ho-chi-minh-ve-viec-huong-dan-quyet-toan-thue-tncn-nam-2024\/","title":{"rendered":"C\u1ee5c thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) n\u0103m 2024"},"content":{"rendered":"

C\u00d4NG V\u0102N<\/b><\/span> <\/b>2015\/CTTPHCM-TTH<\/b>T<\/span> C\u1ee6A C\u1ee4C THU\u1ebe TH\u00c0NH PH\u1ed0 H\u1ed2 CH\u00cd MINH V\u1ec0 VI\u1ec6C H\u01af\u1edaNG D\u1eaaN QUY\u1ebeT TO\u00c1N THU\u1ebe TNCN N\u0102M 2024<\/b><\/h4>\n

\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o k\u1ecbp th\u1eddi h\u01b0\u1edbng d\u1eabn cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf TNCN th\u1ed1ng nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf TNCN, ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh, C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh l\u01b0u \u00fd m\u1ed9t s\u1ed1 n\u1ed9i dung h\u01b0\u1edbng d\u1eabn vi\u1ec7c th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2024 \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 s\u1edf kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp) v\u00e0 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf TNCN (QTT TNCN) v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

Theo \u0111\u00f3, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf theo C\u00f4ng v\u0103n 2015\/CTTPHCM-TTHT ng\u00e0y 27\/02\/2025 nh\u01b0 sau:<\/p>\n

1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/p>\n

    \n
  • C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u01a1i kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n n\u1ebfu c\u00f3 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c mu\u1ed1n ho\u00e0n\/b\u00f9 tr\u1eeb thu\u1ebf.<\/li>\n
  • C\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u00ednh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean d\u01b0\u1edbi 183 ng\u00e0y, nh\u01b0ng t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean th\u00ec n\u0103m quy\u1ebft to\u00e1n \u0111\u1ea7u ti\u00ean l\u00e0 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam.<\/li>\n
  • Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng ph\u1ea3i quy\u1ebft to\u00e1n tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh ho\u1eb7c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n.<\/li>\n
  • C\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, ch\u01b0a b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf, ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n.<\/li>\n
  • C\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n gi\u1ea3m thu\u1ebf do thi\u00ean tai, b\u1ec7nh hi\u1ec3m ngh\u00e8o\u2026 ph\u1ea3i t\u1ef1 khai quy\u1ebft to\u00e1n.<\/li>\n<\/ul>\n

    2. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp<\/b><\/p>\n

      \n
    • Ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN, k\u1ec3 c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf.<\/li>\n
    • Quy\u1ebft to\u00e1n thay cho c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n, ngo\u1ea1i tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n.<\/li>\n
    • T\u1ed5 ch\u1ee9c m\u1edbi ti\u1ebfp nh\u1eadn nh\u00e2n s\u1ef1 t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 (s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t\u2026) c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n c\u1ea3 ph\u1ea7n thu nh\u1eadp do t\u1ed5 ch\u1ee9c c\u0169 chi tr\u1ea3.<\/li>\n
    • Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i quy\u1ebft to\u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m d\u1eebng ho\u1ea1t \u0111\u1ed9ng. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p (kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u1ed5 ph\u1ea7n h\u00f3a) m\u00e0 doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i k\u1ebf th\u1eeba to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, doanh nghi\u1ec7p khai quy\u1ebft to\u00e1n khi k\u1ebft th\u00fac n\u0103m.<\/li>\n<\/ul>\n

      3. \u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/p>\n

        \n
      • C\u00e1 nh\u00e2n c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 v\u1eabn l\u00e0m vi\u1ec7c t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng trong n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/li>\n
      • C\u00e1 nh\u00e2n c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 v\u1eabn l\u00e0m vi\u1ec7c t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng trong n\u0103m d\u01b0\u01a1ng l\u1ecbch, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, \u0111\u00e3 kh\u1ea5u tr\u1eeb 10% thu\u1ebf n\u1ebfu kh\u00f4ng y\u00eau c\u1ea7u quy\u1ebft to\u00e1n ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/li>\n
      • N\u1ebfu c\u00e1 nh\u00e2n sau khi \u1ee7y quy\u1ec1n ph\u00e1t hi\u1ec7n thu\u1ed9c di\u1ec7n t\u1ef1 quy\u1ebft to\u00e1n th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111\u1ec3 c\u00e1 nh\u00e2n quy\u1ebft to\u00e1n tr\u1ef1c ti\u1ebfp.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

        C\u00d4NG V\u0102N 2015\/CTTPHCM-TTHT C\u1ee6A C\u1ee4C THU\u1ebe TH\u00c0NH PH\u1ed0 H\u1ed2 CH\u00cd MINH V\u1ec0 VI\u1ec6C H\u01af\u1edaNG D\u1eaaN QUY\u1ebeT TO\u00c1N THU\u1ebe TNCN N\u0102M 2024 \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o k\u1ecbp th\u1eddi h\u01b0\u1edbng d\u1eabn cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf TNCN th\u1ed1ng nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf TNCN, ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n…<\/p>\n","protected":false},"author":4,"featured_media":2217,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[48],"tags":[],"class_list":["post-2315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/2315","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/comments?post=2315"}],"version-history":[{"count":0,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/2315\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/2217"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=2315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=2315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=2315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}