{"id":7300,"date":"2022-07-15T11:15:32","date_gmt":"2022-07-15T04:15:32","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7300"},"modified":"2025-11-11T14:28:51","modified_gmt":"2025-11-11T07:28:51","slug":"huong-dan-chung-tu-thue-thu-nhap-ca-nhan-dien-tu","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/huong-dan-chung-tu-thue-thu-nhap-ca-nhan-dien-tu\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn ch\u1ee9ng t\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"

H\u01b0\u1edbng d\u1eabn v\u1ec1 bi\u00ean lai \u0111i\u1ec7n t\u1eed , ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed<\/h2>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3\u00a0C\u00f4ng v\u0103n 2455\/TCT-DNNCN<\/a>\u00a0n\u0103m 2022 v\u1ec1 h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 tri\u1ec3n khai, v\u1eadn h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/h3>\n

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\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 H\u01b0\u1edbng d\u1eabn v\u1ec1 bi\u00ean lai \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed (H\u00ecnh t\u1eeb internet)<\/em><\/p>\n

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  1. \n

    V\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed :<\/em><\/h4>\n<\/li>\n<\/ol>\n

    Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>\u00a0th\u00ec t\u1eeb 01\/7\/2022 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed, tuy nhi\u00ean T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111ang trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u bi\u00ean lai \u0111i\u1ec7n t\u1eed v\u00e0 quy tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/p>\n

    Do \u0111\u00f3, trong th\u1eddi gian ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec c\u00e1c t\u1ed5 ch\u1ee9c (bao g\u1ed3m c\u1ea3 t\u1ed5 ch\u1ee9c UNIT) v\u1eabn ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng bi\u00ean lai gi\u1ea5y \u0111\u1eb7t in, t\u1ef1 in, mua c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c bi\u00ean lai \u0111i\u1ec7n t\u1eed theo\u00a0Th\u00f4ng t\u01b0 32\/2011\/TT-BTC<\/a>\u00a0.<\/p>\n

    \u00a0 \u00a0 \u00a0 2. V\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed :<\/em><\/h4>\n

    Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33\u00a0Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>\u00a0th\u00ec t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb khi s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ebfn CQT, t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb t\u1ef1 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 32\u00a0Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>.<\/p>\n

    Trong th\u1eddi gian ch\u01b0a k\u1ecbp tri\u1ec3n khai ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c (bao g\u1ed3m c\u1ea3 c\u01a1 quan thu\u1ebf), doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo h\u00ecnh th\u1ee9c t\u1ef1 ph\u00e1t h\u00e0nh.<\/p>\n

    T\u1eeb 01\/7\/2022, c\u01a1 quan thu\u1ebf kh\u00f4ng ti\u1ebfp t\u1ee5c b\u00e1n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in; \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111ang c\u00f2n t\u1ed3n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb mua c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/p>\n

    \u00a0 \u00a0 \u00a03. V\u1ec1 Quy ch\u1ebf cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed :<\/h4>\n

    Hi\u1ec7n nay, H\u1ec7 th\u1ed1ng H\u0110\u0110T \u0111\u00e3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u tra c\u1ee9u H\u0110\u0110T tr\u00ean C\u1ed5ng \u0111i\u1ec7n t\u1eed v\u00e0 qua app (tra c\u1ee9u \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung h\u00f3a \u0111\u01a1n), v\u1ec1 vi\u1ec7c chia s\u1ebb c\u01a1 s\u1edf d\u1eef li\u1ec7u cho c\u00e1c c\u01a1 quan li\u00ean quan, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3\u00a0C\u00f4ng v\u0103n 1737\/TCT-QLRR<\/a>\u00a0ng\u00e0y 23\/5\/2022 v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p k\u00fd k\u1ebft Quy ch\u1ebf m\u1eabu v\u1ec1 trao \u0111\u1ed5i th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

    T\u1ea1i Quy ch\u1ebf v\u00e0 c\u00f4ng v\u0103n \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p l\u00e0m vi\u1ec7c, trao \u0111\u1ed5i v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng nh\u01b0 c\u01a1 quan qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng, c\u01a1 quan c\u00f4ng an hay c\u00e1c c\u01a1 quan c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u1ed1 t\u1ee5ng, \u0111i\u1ec1u tra \u0111\u1ec3 k\u00fd k\u1ebft Quy ch\u1ebf n\u00e0y.<\/p>\n

    N\u1ed9i dung trao \u0111\u1ed5i th\u00f4ng tin s\u1ebd \u0111\u01b0\u1ee3c C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p k\u00fd k\u1ebft tr\u00ean c\u01a1 s\u1edf y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng c\u01a1 quan, t\u1ed5 ch\u1ee9c b\u00ean ngo\u00e0i.<\/p>\n

    \u0110\u1ed3ng th\u1eddi, \u0111\u1ec3 k\u1ecbp th\u1eddi \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 trao \u0111\u1ed5i th\u00f4ng tin, T\u1ed5ng c\u1ee5c Thu\u1ebf (Ban QLRR v\u00e0 C\u1ee5c CNTT) \u0111ang kh\u1ea9n tr\u01b0\u01a1ng ho\u00e0n th\u00e0nh t\u00e0i li\u1ec7u y\u00eau c\u1ea7u nghi\u1ec7p v\u1ee5 \u0111\u1ec3 x\u00e2y d\u1ef1ng \u1ee9ng d\u1ee5ng \u0111\u00e1p \u1ee9ng nhu c\u1ea7u cung c\u1ea5p th\u00f4ng tin theo Quy ch\u1ebf.<\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb cung c\u1ea5p th\u00f4ng tin t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc kh\u00e1c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 \u0111\u1ec1 ngh\u1ecb th\u00ec trao \u0111\u1ed5i v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf (Ban QLRR) \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn th\u00eam.<\/p>\n

    \u00a0 \u00a0 \u00a04. V\u1ec1 vi\u1ec7c duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Trung t\u00e2m \u0110i\u1ec1u h\u00e0nh tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i T\u1ed5ng c\u1ee5c v\u00e0 c\u00e1c C\u1ee5c Thu\u1ebf:<\/em><\/h4>\n

    Trung t\u00e2m \u0110i\u1ec1u h\u00e0nh tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i T\u1ed5ng c\u1ee5c v\u00e0 c\u00e1c C\u1ee5c Thu\u1ebf ti\u1ebfp t\u1ee5c duy tr\u00ec v\u00e0 l\u00e0 b\u1ed9 ph\u1eadn th\u01b0\u1eddng tr\u1ef1c tham m\u01b0u cho Ban ch\u1ec9 \u0111\u1ea1o, T\u1ed5 th\u01b0\u1eddng tr\u1ef1c trong c\u00f4ng t\u00e1c t\u1ed5 ch\u1ee9c ch\u1ec9 \u0111\u1ea1o tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean to\u00e0n qu\u1ed1c v\u00e0 t\u1ea1i t\u1eebng C\u1ee5c Thu\u1ebf, \u0111\u1ea3m b\u1ea3o b\u00e1m s\u00e1t th\u1ef1c ti\u1ec5n, k\u1ecbp th\u1eddi h\u1ed7 tr\u1ee3 cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9 kinh doanh c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc trong th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

    ngu\u1ed3n : C\u00f4ng v\u0103n 2455\/TCT-DNNCN<\/a>\u00a0ban h\u00e0nh ng\u00e0y 12\/7\/2022.<\/p>\n","protected":false},"excerpt":{"rendered":"

    H\u01b0\u1edbng d\u1eabn v\u1ec1 bi\u00ean lai \u0111i\u1ec7n t\u1eed , ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3\u00a0C\u00f4ng v\u0103n 2455\/TCT-DNNCN\u00a0n\u0103m 2022 v\u1ec1 h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 tri\u1ec3n khai, v\u1eadn h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.   \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 […]<\/p>\n","protected":false},"featured_media":13628,"template":"","article_category":[],"class_list":["post-7300","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7300","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13628"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7300"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}