{"id":16292,"date":"2020-12-12T11:19:11","date_gmt":"2020-12-12T04:19:11","guid":{"rendered":"http:\/\/helpsme2021.misa.vn\/?post_type=ht_kb&#038;p=16292"},"modified":"2025-10-29T17:29:14","modified_gmt":"2025-10-29T10:29:14","slug":"lam-the-nao-de-lap-duoc-to-khai-thue-tncn","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-de-lap-duoc-to-khai-thue-tncn\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 l\u1eadp \u0111\u01b0\u1ee3c T\u1edd khai thu\u1ebf TNCN (05\/KK-TNCN)?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\"> <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><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh t\u1ed5ng th\u1ec3 khi l\u1eadp T\u1edd khai thu\u1ebf TNCN (m\u1eabu 05\/KK-TNCN) h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd tr\u00ean ph\u1ea7n m\u1ec1m. Sau khi \u0111\u1ecdc, anh\/ch\u1ecb s\u1ebd hi\u1ec3u c\u00e1c b\u01b0\u1edbc chu\u1ea9n b\u1ecb, thao t\u00e1c l\u1eadp t\u1edd khai, ki\u1ec3m tra v\u00e0 n\u1ed9p t\u1edd khai \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai<\/li>\n<li>C\u00e1c b\u01b0\u1edbc l\u1eadp T\u1edd khai thu\u1ebf TNCN (05\/KK-TNCN)<\/li>\n<li>Ki\u1ec3m tra, ch\u1ec9nh s\u1eeda v\u00e0 n\u1ed9p t\u1edd khai<\/li>\n<li>L\u01b0u \u00fd khi l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, nh\u00e2n s\u1ef1, qu\u1ea3n tr\u1ecb vi\u00ean<\/p>\n<\/div><\/div> <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. C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Anh\/ch\u1ecb c\u1ea7n l\u1eadp T\u1edd khai thu\u1ebf TNCN (05\/KK-TNCN) khi \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf cho c\u00e1 nh\u00e2n, bao g\u1ed3m c\u1ea3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n v\u00e0 th\u1eddi v\u1ee5. T\u1edd khai n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd t\u00f9y theo quy m\u00f4 v\u00e0 l\u1ef1a ch\u1ecdn c\u1ee7a \u0111\u01a1n v\u1ecb. Anh\/ch\u1ecb xem v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/thue-thu-nhap-ca-nhan\/#3-1-lap-to-khai-thue-tncn-hang-thang-quy\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div> <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. L\u01b0u \u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>\u0110\u01a1n v\u1ecb c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn k\u00ea khai theo th\u00e1ng ho\u1eb7c qu\u00fd, nh\u01b0ng ph\u1ea3i th\u1ed1ng nh\u1ea5t trong n\u0103m t\u00e0i ch\u00ednh.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp, anh\/ch\u1ecb kh\u00f4ng c\u1ea7n l\u1eadp t\u1edd khai.<\/li>\n<\/ul>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":120,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2623,2568,2636],"ht-kb-tag":[],"class_list":["post-16292","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/16292","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/120"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=16292"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/16292\/revisions"}],"predecessor-version":[{"id":48245,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/16292\/revisions\/48245"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=16292"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=16292"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=16292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}