{"id":27054,"date":"2022-08-08T08:32:38","date_gmt":"2022-08-08T01:32:38","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=27054"},"modified":"2025-10-30T17:01:03","modified_gmt":"2025-10-30T10:01:03","slug":"xu-ly-chuyen-tiep-ve-chung-tu-khau-tru-thue-tncn","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/xu-ly-chuyen-tiep-ve-chung-tu-khau-tru-thue-tncn\/","title":{"rendered":"X\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp v\u1ec1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN"},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000;\"><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft n\u00e0y gi\u00fap hi\u1ec3u r\u00f5 m\u1ee5c ti\u00eau chuy\u1ec3n \u0111\u1ed5i b\u1eaft bu\u1ed9c sang s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1eeb ng\u00e0y 01\/7\/2022 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb t\u1ef1 in, \u0111\u1eb7t in c\u00f2n t\u1ed3n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">H\u01b0\u1edbng d\u1eabn quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/span><\/li>\n<li><span style=\"color: #000000;\">H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb t\u1ef1 in, \u0111\u1eb7t in c\u00f2n t\u1ed3n<\/span><\/li>\n<li><span style=\"color: #000000;\">L\u01b0u \u00fd v\u1ec1 vi\u1ec7c li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf \u0111\u1ec3 nh\u1eadn h\u01b0\u1edbng d\u1eabn chi ti\u1ebft khi c\u1ea7n thi\u1ebft<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> D\u00e0nh cho c\u00e1c \u0111\u01a1n v\u1ecb, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/p>\n<p><span style=\"color: #000000;\"><\/div><\/div><\/span><br \/>\n<span style=\"color: #000000;\"><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><\/span><\/p>\n<h3><b>2. \u0110\u01a1n v\u1ecb t\u00f4i c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN hay kh\u00f4ng?<br \/>\n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000;\">Theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-78-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-477966.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">kho\u1ea3n 5 \u0111i\u1ec1u 12 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a>\u00a0<span style=\"color: #000000;\">quy \u0111\u1ecbnh<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 s\u1ed1 37\/2010\/TT-BTC ng\u00e0y 18\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ef1 in tr\u00ean m\u00e1y t\u00ednh (v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung) v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 102\/2008\/Q\u0110-BTC ng\u00e0y 12\/11\/2008 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh m\u1eabu ch\u1ee9ng t\u1eeb thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022.<\/span><\/li>\n<li><span style=\"color: #000000;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 37\/2010\/TT-BTC ng\u00e0y 18\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Nh\u01b0 v\u1eady<\/strong>, <strong>k\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2022, t\u1ea5t c\u1ea3 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n ph\u1ea3i chuy\u1ec3n sang s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN).<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><\/div><\/div><\/span><br \/>\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. V\u1eady ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ef1 in, \u0111\u1eb7t in c\u00f2n t\u1ed3n \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 14pt; color: #000000;\"><strong>3.1. \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN gi\u1ea5y mua t\u1eeb CQT c\u00f2n t\u1ed3n<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">\u0110\u01a1n v\u1ecb th\u00f4ng b\u00e1o h\u1ee7y ch\u1ee9ng t\u1eeb gi\u1ea5y c\u00f2n t\u1ed3n theo 1 trong 2 c\u00e1ch sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><span style=\"text-decoration: underline;\">C\u00e1ch 1<\/span>: L\u1eadp<\/span> <a href=\"https:\/\/websitemeinvoice.misacdn.net\/wp-content\/uploads\/2022\/07\/Cong-van-huy-CTKT.docx\" target=\"_blank\" rel=\"noopener\">c\u00f4ng v\u0103n h\u1ee7y ch\u1ee9ng t\u1eeb gi\u1ea5y \u0111ang s\u1eed d\u1ee5ng<\/a> <span style=\"color: #000000;\">v\u00e0 n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i CQT qu\u1ea3n l\u00fd.<\/span><\/li>\n<li><span style=\"color: #000000;\"><span style=\"text-decoration: underline;\">C\u00e1ch 2<\/span>:\u00a0<strong>G\u1ea1ch ch\u00e9o<\/strong>\u00a0h\u1ee7y b\u1ecf ch\u1ee9ng t\u1eeb gi\u1ea5y ch\u01b0a s\u1eed d\u1ee5ng, l\u01b0u tr\u1eef t\u1ea1i quy\u1ec3n v\u00e0\u00a0<strong>k\u00ea v\u00e0o c\u1ed9t \u201cX\u00f3a b\u1ecf\u201d<\/strong> trong k\u1ef3 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN qu\u00fd II\/2022 theo b\u1ea3ng k\u00ea thanh to\u00e1n bi\u00ean lai<\/span> (<a href=\"https:\/\/websitemeinvoice.misacdn.net\/wp-content\/uploads\/2022\/07\/Bao-cao-su-dung-chung-tu-khau-tru-thue-TNCN.xlsx\" target=\"_blank\" rel=\"noopener\">M\u1eabu CTT25\/AC<\/a>)<span style=\"color: #000000;\"> g\u1eedi \u0111\u1ebfn CQT qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/07\/2022.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>L\u01b0u \u00fd:<\/strong><\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: #000000;\">\u0110\u01a1n v\u1ecb n\u00ean trao \u0111\u1ed5i tr\u01b0\u1edbc v\u1edbi C\u00e1n b\u1ed9 thu\u1ebf ph\u1ee5 tr\u00e1ch tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c.<\/span><\/li>\n<li><span style=\"color: #000000;\">Mang tr\u1ef1c ti\u1ebfp h\u1ed3 s\u01a1 t\u1edbi B\u1ed9 ph\u1eadn 1 c\u1eeda c\u1ee7a C\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 n\u1ed9p.<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ebfu c\u00f2n t\u1ed3n nguy\u00ean quy\u1ec3n 50 s\u1ed1 ch\u01b0a s\u1eed d\u1ee5ng th\u00ec n\u1ed9p l\u1ea1i cho CQT tr\u01b0\u1edbc ng\u00e0y 30\/07\/2022 (t\u00f9y theo y\u00eau c\u1ea7u c\u1ee7a t\u1eebng CQT)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt; color: #000000;\"><strong>3.2. \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ef1 in theo Th\u00f4ng t\u01b0 37\/2010\/TT-BTC<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0Ng\u1eebng s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb theo m\u1eabu 37\/2010\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m \u0111ang s\u1eed d\u1ee5ng.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb trong qu\u00fd II\/2022 theo m\u1eabu (h\u1ea1n n\u1ed9p cu\u1ed1i l\u00e0 30\/07\/2022).<\/span><\/p>\n<\/div><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2593],"ht-kb-tag":[],"class_list":["post-27054","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/27054","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=27054"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/27054\/revisions"}],"predecessor-version":[{"id":49133,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/27054\/revisions\/49133"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=27054"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=27054"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=27054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}