{"id":39438,"date":"2026-01-08T10:37:15","date_gmt":"2026-01-08T03:37:15","guid":{"rendered":"https:\/\/vtcpay.vn\/blog\/?p=39438"},"modified":"2026-01-08T10:37:15","modified_gmt":"2026-01-08T03:37:15","slug":"huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet","status":"publish","type":"post","link":"https:\/\/vtcpay.vn\/blog\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet.html","title":{"rendered":"H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 chi ti\u1ebft"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung ch\u00ednh<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d49a32a27c5\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d49a32a27c5\" checked aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet.html\/#1_Quyet_toan_thue_thu_nhap_ca_nhan_la_gi_Tai_sao_phai_thuc_hien\" >1. Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec? T\u1ea1i sao ph\u1ea3i th\u1ef1c hi\u1ec7n?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet.html\/#Tai_sao_quyet_toan_thue_thu_nhap_ca_nhan_lai_quan_trong\" >T\u1ea1i sao quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u1ea1i quan tr\u1ecdng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet.html\/#2_Quy_dinh_moi_ve_quyet_toan_thue_thu_nhap_ca_nhan_2025\" >2. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet.html\/#21_Doi_tuong_phai_thuc_hien_quyet_toan_thue_thu_nhap_ca_nhan\" >2.1. \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet.html\/#Cac_truong_hop_mien_quyet_toan_thue_thu_nhap_ca_nhan\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet.html\/#22_Thoi_han_quyet_toan_thue_thu_nhap_ca_nhan_2025\" >2.2. Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet.html\/#3_Chuan_bi_ho_so_quyet_toan_thue_thu_nhap_ca_nhan\" >3. Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet.html\/#31_Doi_voi_ca_nhan_tu_quyet_toan_truc_tiep\" >3.1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n tr\u1ef1c ti\u1ebfp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet.html\/#32_Doi_voi_to_chuc_Doanh_nghiep_quyet_toan_thay\" >3.2. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c (Doanh nghi\u1ec7p) quy\u1ebft to\u00e1n thay<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet.html\/#4_Huong_dan_2_cach_tu_quyet_toan_thue_thu_nhap_ca_nhan_online\" >4. H\u01b0\u1edbng d\u1eabn 2 c\u00e1ch t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n online<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet.html\/#Cach_1_Quyet_toan_tren_website_Thuevietnam_Cong_thong_tin_Thue_dien_tu\" >C\u00e1ch 1: Quy\u1ebft to\u00e1n tr\u00ean website Thuevietnam (C\u1ed5ng th\u00f4ng tin Thu\u1ebf \u0111i\u1ec7n t\u1eed)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet.html\/#Cach_2_Quyet_toan_qua_ung_dung_eTax_Mobile\" >C\u00e1ch 2: Quy\u1ebft to\u00e1n qua \u1ee9ng d\u1ee5ng eTax Mobile<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet.html\/#5_Bang_ke_chi_tiet_cac_chi_tieu_quan_trong_tren_to_khai_02QTT-TNCN\" >5. B\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng tr\u00ean t\u1edd khai 02\/QTT-TNCN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet.html\/#6_Giai_dap_cac_thac_mac_thuong_gap\" >6. Gi\u1ea3i \u0111\u00e1p c\u00e1c th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-2025-chi-tiet.html\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<p data-path-to-node=\"1\"><b data-path-to-node=\"1\" data-index-in-node=\"0\">Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b> l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c gi\u00fap c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc. N\u0103m 2025 (cho k\u1ef3 t\u00ednh thu\u1ebf 2024) v\u00e0 n\u0103m 2026 (cho k\u1ef3 t\u00ednh thu\u1ebf 2025) c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd. <a href=\"https:\/\/vtcpay.vn\/blog\/\">VTC Pay Blog<\/a> s\u1ebd cung c\u1ea5p to\u00e0n b\u1ed9<a href=\"https:\/\/vtcpay.vn\/blog\/?p=39438&amp;preview=true\"> ki\u1ebfn th\u1ee9c v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a> ngay b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<h2 data-path-to-node=\"4\"><span class=\"ez-toc-section\" id=\"1_Quyet_toan_thue_thu_nhap_ca_nhan_la_gi_Tai_sao_phai_thuc_hien\"><\/span><span style=\"color: #3366ff;\"><b data-path-to-node=\"4\" data-index-in-node=\"0\">1. Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec? T\u1ea1i sao ph\u1ea3i th\u1ef1c hi\u1ec7n?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-path-to-node=\"5\">Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 vi\u1ec7c c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai, t\u1ed5ng h\u1ee3p l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c ngu\u1ed3n thu nh\u1eadp ch\u1ecbu thu\u1ebf trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch (t\u1eeb 01\/01 \u0111\u1ebfn 31\/12).<\/p>\n<p data-path-to-node=\"6\">M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c n\u00e0y l\u00e0 \u0111\u1ec3 t\u00ednh to\u00e1n l\u1ea1i ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p d\u1ef1a tr\u00ean c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh, b\u1ea3o hi\u1ec3m v\u00e0 \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, t\u1eeb \u0111\u00f3 d\u1eabn \u0111\u1ebfn 3 tr\u01b0\u1eddng h\u1ee3p:<\/p>\n<ul data-path-to-node=\"7\">\n<li>\n<p data-path-to-node=\"7,0,0\">N\u1ed9p th\u00eam n\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,1,0\">Ho\u00e0n thu\u1ebf n\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba so v\u1edbi ngh\u0129a v\u1ee5 th\u1ef1c t\u1ebf.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,2,0\">B\u00f9 tr\u1eeb \u0111\u1ec3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/p>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-39441\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-03.png\" alt=\"quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"650\" height=\"345\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-03.png 754w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-03-300x159.png 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-03-696x369.png 696w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<h3 data-path-to-node=\"8\"><span class=\"ez-toc-section\" id=\"Tai_sao_quyet_toan_thue_thu_nhap_ca_nhan_lai_quan_trong\"><\/span><b data-path-to-node=\"8\" data-index-in-node=\"0\">T\u1ea1i sao quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u1ea1i quan tr\u1ecdng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-path-to-node=\"9,0,0\">Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u01b0\u1ee3t m\u1ee9c gi\u1ea3m tr\u1eeb ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n. Vi\u1ec7c ch\u1eadm tr\u1ec5 c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb 2 tri\u1ec7u \u0111\u1ebfn 25 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li data-path-to-node=\"9,0,0\">\u0110\u00e2y l\u00e0 c\u00e1ch duy nh\u1ea5t \u0111\u1ec3 b\u1ea1n nh\u1eadn l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba (ho\u00e0n thu\u1ebf). \u0110\u1ed1i v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi, s\u1ed1 ti\u1ec1n n\u00e0y c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li data-path-to-node=\"9,0,0\">Ch\u1ee9ng t\u1eeb ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c khi l\u00e0m visa, vay ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh l\u1edbn.<\/li>\n<\/ul>\n<h2 data-path-to-node=\"11\"><span class=\"ez-toc-section\" id=\"2_Quy_dinh_moi_ve_quyet_toan_thue_thu_nhap_ca_nhan_2025\"><\/span><span style=\"color: #3366ff;\"><b data-path-to-node=\"11\" data-index-in-node=\"0\">2. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-path-to-node=\"12\"><span class=\"ez-toc-section\" id=\"21_Doi_tuong_phai_thuc_hien_quyet_toan_thue_thu_nhap_ca_nhan\"><\/span><b data-path-to-node=\"12\" data-index-in-node=\"0\">2.1. \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-path-to-node=\"13\">C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng sau c\u1ea7n th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n:<\/p>\n<ul data-path-to-node=\"14\">\n<li>\n<p data-path-to-node=\"14,0,0\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u1ea3i quy\u1ebft to\u00e1n ph\u1ea7n thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong n\u0103m.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"14,1,0\">C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n\u00a0c\u00f3 thu nh\u1eadp t\u1eeb 2 n\u01a1i tr\u1edf l\u00ean, ng\u01b0\u1eddi n\u1ed9p thi\u1ebfu thu\u1ebf ho\u1eb7c n\u1ed9p th\u1eeba mu\u1ed1n ho\u00e0n thu\u1ebf.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"14,2,0\">C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n ch\u1ec9 c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp duy nh\u1ea5t t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb v\u00e0 \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n.<\/p>\n<\/li>\n<\/ul>\n<h4 data-path-to-node=\"15\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_mien_quyet_toan_thue_thu_nhap_ca_nhan\"><\/span><b data-path-to-node=\"15\" data-index-in-node=\"0\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul data-path-to-node=\"16\">\n<li>\n<p data-path-to-node=\"16,0,0\">S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"16,1,0\">C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p nh\u01b0ng kh\u00f4ng c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"16,2,0\">C\u00f3 thu nh\u1eadp v\u00e3ng lai b\u00ecnh qu\u00e2n th\u00e1ng kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 10%.<\/p>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-39442\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-02-1024x683.png\" alt=\"quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"650\" height=\"433\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-02-1024x683.png 1024w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-02-300x200.png 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-02-768x512.png 768w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-02-1536x1024.png 1536w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-02-696x464.png 696w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-02-1068x712.png 1068w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-02-630x420.png 630w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-02.png 1920w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<h2 data-path-to-node=\"17\"><span class=\"ez-toc-section\" id=\"22_Thoi_han_quyet_toan_thue_thu_nhap_ca_nhan_2025\"><\/span><b data-path-to-node=\"17\" data-index-in-node=\"0\">2.2. Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-path-to-node=\"18\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u01b0u \u00fd c\u00e1c m\u1ed1c th\u1eddi gian sau \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p:<\/p>\n<ul data-path-to-node=\"19\">\n<li>\n<p data-path-to-node=\"19,0,0\">\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp h\u1ea1n cu\u1ed1i l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch (31\/03\/2025).<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"19,1,0\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n h\u1ea1n cu\u1ed1i l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch (30\/04\/2025).<\/p>\n<\/li>\n<\/ul>\n<p data-path-to-node=\"19,1,0\"><i data-path-to-node=\"19,1,1,0,0\" data-index-in-node=\"0\">L\u01b0u \u00fd:<\/i> Do ng\u00e0y 30\/4 v\u00e0 1\/5 l\u00e0 ng\u00e0y l\u1ec5, n\u00ean h\u1ea1n ch\u00f3t th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c d\u1eddi sang ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean sau l\u1ec5 (d\u1ef1 ki\u1ebfn l\u00e0 05\/05\/2025).<\/p>\n<h2 data-path-to-node=\"21\"><span class=\"ez-toc-section\" id=\"3_Chuan_bi_ho_so_quyet_toan_thue_thu_nhap_ca_nhan\"><\/span><span style=\"color: #3366ff;\"><strong>3. Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-path-to-node=\"22\">T\u00f9y v\u00e0o h\u00ecnh th\u1ee9c th\u1ef1c hi\u1ec7n m\u00e0 b\u1ed9 h\u1ed3 s\u01a1 s\u1ebd kh\u00e1c nhau. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 danh m\u1ee5c gi\u1ea5y t\u1edd theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC:<\/p>\n<h4 data-path-to-node=\"23\"><span class=\"ez-toc-section\" id=\"31_Doi_voi_ca_nhan_tu_quyet_toan_truc_tiep\"><\/span><b data-path-to-node=\"23\" data-index-in-node=\"0\">3.1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n tr\u1ef1c ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li data-path-to-node=\"24,0,0\">T\u1edd khai m\u1eabu 02\/QTT-TNCN g\u1ed3m t\u1edd khai ch\u00ednh v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 gi\u1ea3m tr\u1eeb.<\/li>\n<li data-path-to-node=\"24,0,0\">Ph\u1ee5 l\u1ee5c 02-1\/BK-QTT-TNCN &#8211; b\u1ea3ng k\u00ea chi ti\u1ebft ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (n\u1ebfu c\u00f3).<\/li>\n<li data-path-to-node=\"24,0,0\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf g\u1ed3m \u1ea3n sao ch\u1ee9ng t\u1eeb do c\u00f4ng ty c\u1ea5p ho\u1eb7c b\u1ea3n in t\u1eeb ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/li>\n<li data-path-to-node=\"24,0,0\">Ch\u1ee9ng t\u1eeb \u0111\u00f3ng g\u00f3p nh\u01b0 h\u00f3a \u0111\u01a1n t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3).<\/li>\n<li data-path-to-node=\"24,0,0\">Gi\u1ea5y t\u1edd kh\u00e1c nh\u01b0 CCCD\/CMND, x\u00e1c nh\u1eadn thu nh\u1eadp t\u1ea1i n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3 thu nh\u1eadp qu\u1ed1c t\u1ebf).<\/li>\n<\/ul>\n<h4 data-path-to-node=\"25\"><span class=\"ez-toc-section\" id=\"32_Doi_voi_to_chuc_Doanh_nghiep_quyet_toan_thay\"><\/span><b data-path-to-node=\"25\" data-index-in-node=\"0\">3.2. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c (Doanh nghi\u1ec7p) quy\u1ebft to\u00e1n thay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li data-path-to-node=\"26,0,0\">T\u1edd khai m\u1eabu 05\/QTT-TNCN.<\/li>\n<li data-path-to-node=\"26,0,0\">C\u00e1c ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea g\u1ed3m\u00a005-1\/BK, 05-2\/BK, 05-3\/BK.<\/li>\n<li data-path-to-node=\"26,0,0\">Gi\u1ea5y \u1ee7y quy\u1ec1n m\u1eabu 08\/UQ-QTT-TNCN do ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd.<\/li>\n<\/ul>\n<h2 data-path-to-node=\"28\"><span class=\"ez-toc-section\" id=\"4_Huong_dan_2_cach_tu_quyet_toan_thue_thu_nhap_ca_nhan_online\"><\/span><span style=\"color: #3366ff;\"><b data-path-to-node=\"28\" data-index-in-node=\"0\">4. H\u01b0\u1edbng d\u1eabn 2 c\u00e1ch t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n online<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-path-to-node=\"29\">Hi\u1ec7n nay, T\u1ed5ng c\u1ee5c Thu\u1ebf h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi d\u00e2n th\u1ef1c hi\u1ec7n ho\u00e0n to\u00e0n qua m\u00f4i tr\u01b0\u1eddng internet, gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 minh b\u1ea1ch h\u00f3a d\u1eef li\u1ec7u.<\/p>\n<h4 data-path-to-node=\"30\"><span class=\"ez-toc-section\" id=\"Cach_1_Quyet_toan_tren_website_Thuevietnam_Cong_thong_tin_Thue_dien_tu\"><\/span><b data-path-to-node=\"30\" data-index-in-node=\"0\">C\u00e1ch 1: Quy\u1ebft to\u00e1n tr\u00ean website Thuevietnam (C\u1ed5ng th\u00f4ng tin Thu\u1ebf \u0111i\u1ec7n t\u1eed)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p data-path-to-node=\"31,0,0\">B\u01b0\u1edbc 1: \u0110\u0103ng nh\u1eadp. Truy c\u1eadp trang web ch\u00ednh th\u1ee9c c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, ch\u1ecdn m\u1ee5c &#8220;C\u00e1 nh\u00e2n&#8221; v\u00e0 \u0111\u0103ng nh\u1eadp b\u1eb1ng MST. N\u1ebfu ch\u01b0a c\u00f3 t\u00e0i kho\u1ea3n, b\u1ea1n c\u1ea7n \u0111\u0103ng k\u00fd b\u1eb1ng s\u1ed1 \u0111i\u1ec7n tho\u1ea1i v\u00e0 email ch\u00ednh ch\u1ee7.<\/p>\n<p data-path-to-node=\"31,1,0\">B\u01b0\u1edbc 2: Ch\u1ecdn t\u1edd khai. V\u00e0o m\u1ee5c &#8220;Quy\u1ebft to\u00e1n thu\u1ebf&#8221; -&gt; &#8220;K\u00ea khai thu\u1ebf tr\u1ef1c tuy\u1ebfn&#8221;. Ch\u1ecdn t\u1edd khai 02\/QTT-TNCN.<\/p>\n<p data-path-to-node=\"31,2,0\">B\u01b0\u1edbc 3: Ch\u1ecdn c\u01a1 quan thu\u1ebf. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t.<\/p>\n<ul>\n<li data-path-to-node=\"31,2,1,0,0\">N\u1ebfu b\u1ea1n \u0111ang t\u00ednh gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n t\u1ea1i c\u00f4ng ty n\u00e0o th\u00ec n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd c\u00f4ng ty \u0111\u00f3.<\/li>\n<li data-path-to-node=\"31,2,1,0,0\">N\u1ebfu kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00e2u v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n, h\u00e3y n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u01b0 tr\u00fa.<\/li>\n<\/ul>\n<p data-path-to-node=\"31,3,0\">B\u01b0\u1edbc 4: Nh\u1eadp d\u1eef li\u1ec7u. \u0110i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau thu nh\u1eadp (l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb c\u00f4ng ty c\u1ea5p). H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n s\u1ed1 thu\u1ebf th\u1eeba\/thi\u1ebfu t\u1ea1i ch\u1ec9 ti\u00eau [44], [45].<\/p>\n<p data-path-to-node=\"31,4,0\">B\u01b0\u1edbc 5: G\u1eedi t\u1edd khai. K\u1ebft xu\u1ea5t XML, \u0111\u00ednh k\u00e8m file scan ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb v\u00e0 nh\u1ea5n &#8220;N\u1ed9p t\u1edd khai&#8221;. Nh\u1eadp m\u00e3 OTP g\u1eedi v\u1ec1 \u0111i\u1ec7n tho\u1ea1i \u0111\u1ec3 x\u00e1c th\u1ef1c.<\/p>\n<p data-path-to-node=\"31,4,0\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-39443\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-01-1024x572.jpg\" alt=\"quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"650\" height=\"363\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-01-1024x572.jpg 1024w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-01-300x168.jpg 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-01-768x429.jpg 768w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-01-1536x859.jpg 1536w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-01-696x389.jpg 696w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-01-1068x597.jpg 1068w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-01-751x420.jpg 751w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-01.jpg 1610w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<h4 data-path-to-node=\"32\"><span class=\"ez-toc-section\" id=\"Cach_2_Quyet_toan_qua_ung_dung_eTax_Mobile\"><\/span><b data-path-to-node=\"32\" data-index-in-node=\"0\">C\u00e1ch 2: Quy\u1ebft to\u00e1n qua \u1ee9ng d\u1ee5ng eTax Mobile<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p data-path-to-node=\"33\">\u0110\u00e2y l\u00e0 c\u00e1ch thu\u1eadn ti\u1ec7n nh\u1ea5t d\u00e0nh cho nh\u1eefng ng\u01b0\u1eddi b\u1eadn r\u1ed9n.<\/p>\n<ul>\n<li data-path-to-node=\"34,0,0\">T\u1ea3i \u1ee9ng d\u1ee5ng eTax Mobile tr\u00ean App Store ho\u1eb7c Google Play.<\/li>\n<li data-path-to-node=\"34,0,0\">\u0110\u0103ng nh\u1eadp v\u00e0 ch\u1ecdn ch\u1ee9c n\u0103ng &#8220;H\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thu\u1ebf TNCN&#8221;.<\/li>\n<li data-path-to-node=\"34,0,0\">Ch\u1ecdn &#8220;T\u1ea1o t\u1edd khai 02\/QTT-TNCN g\u1ee3i \u00fd&#8221;. H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3 chi tr\u1ea3 thu nh\u1eadp cho b\u1ea1n trong n\u0103m \u0111\u1ec3 \u0111i\u1ec1n v\u00e0o t\u1edd khai.<\/li>\n<li data-path-to-node=\"34,0,0\">Ki\u1ec3m tra l\u1ea1i th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c.<\/li>\n<li data-path-to-node=\"34,0,0\">Ch\u1ee5p \u1ea3nh ch\u1ee9ng t\u1eeb v\u00e0 n\u1ed9p tr\u1ef1c tuy\u1ebfn ngay tr\u00ean \u0111i\u1ec7n tho\u1ea1i.<\/li>\n<\/ul>\n<p data-path-to-node=\"3\">B\u1ea1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng t\u1ea3i \u1ee9ng d\u1ee5ng <b data-path-to-node=\"3\" data-index-in-node=\"32\">VNeID<\/b> t\u1eeb Google Play \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u0103ng nh\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed nhanh ch\u00f3ng. \u0110\u1eb7c bi\u1ec7t, trong tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 quy\u1ebft to\u00e1n y\u00eau c\u1ea7u n\u1ed9p th\u00eam thu\u1ebf, b\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng <a href=\"https:\/\/vtcpay.vn\/\">v\u00ed <b data-path-to-node=\"3\" data-index-in-node=\"232\">VTC Pay<\/b><\/a> \u0111\u1ec3 <a href=\"https:\/\/vtcpay.vn\/\">thanh to\u00e1n tr\u1ef1c tuy\u1ebfn<\/a> tr\u00ean eTax Mobile ho\u1eb7c <a href=\"https:\/\/vtcpay.vn\/google\/\">Google Play<\/a> m\u1ed9t c\u00e1ch an to\u00e0n v\u00e0 ti\u1ec7n l\u1ee3i.<\/p>\n<p data-path-to-node=\"4\"><strong><a href=\"https:\/\/vtcpay.vn\/\">T\u1ea3i v\u00ed VTC Pay ngay \u0111\u1ec3 ho\u00e0n t\u1ea5t quy tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 n\u1ed9p l\u1ec7 ph\u00ed ch\u1ec9 trong t\u00edch t\u1eafc!<\/a><\/strong><\/p>\n<p data-path-to-node=\"4\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-39444\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan.png\" alt=\"\" width=\"650\" height=\"650\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan.png 768w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-300x300.png 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-150x150.png 150w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-696x696.png 696w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2026\/01\/quyet-toan-thue-thu-nhap-ca-nhan-420x420.png 420w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<h2 data-path-to-node=\"36\"><span class=\"ez-toc-section\" id=\"5_Bang_ke_chi_tiet_cac_chi_tieu_quan_trong_tren_to_khai_02QTT-TNCN\"><\/span><span style=\"color: #3366ff;\"><b data-path-to-node=\"36\" data-index-in-node=\"0\">5. B\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng tr\u00ean t\u1edd khai 02\/QTT-TNCN<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table data-path-to-node=\"37\">\n<thead>\n<tr>\n<td><strong>Ch\u1ec9 ti\u00eau<\/strong><\/td>\n<td><strong>T\u00ean ch\u1ec9 ti\u00eau<\/strong><\/td>\n<td><strong>C\u00e1ch \u0111i\u1ec1n\/L\u01b0u \u00fd<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>[20]<\/td>\n<td>T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td>\n<td>T\u1ed5ng c\u1ed9ng s\u1ed1 ti\u1ec1n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c trong n\u0103m (tr\u01b0\u1edbc thu\u1ebf).<\/td>\n<\/tr>\n<tr>\n<td>[24]<\/td>\n<td>S\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td>\n<td>T\u1ed5ng s\u1ed1 ng\u01b0\u1eddi \u0111\u00e3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb.<\/td>\n<\/tr>\n<tr>\n<td>[26]<\/td>\n<td>Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n<\/td>\n<td>M\u1ee9c c\u1ed1 \u0111\u1ecbnh hi\u1ec7n t\u1ea1i l\u00e0 132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/td>\n<\/tr>\n<tr>\n<td>[27]<\/td>\n<td>Gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td>\n<td>M\u1ee9c 4,4 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng.<\/td>\n<\/tr>\n<tr>\n<td>[34]<\/td>\n<td>S\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/td>\n<td>L\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f4ng ty c\u1ea5p.<\/td>\n<\/tr>\n<tr>\n<td>[46]<\/td>\n<td>S\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/td>\n<td>Ch\u1ec9 \u0111i\u1ec1n khi ch\u1ec9 ti\u00eau [44] (s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba) &gt; 0.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 data-path-to-node=\"39\"><span class=\"ez-toc-section\" id=\"6_Giai_dap_cac_thac_mac_thuong_gap\"><\/span><span style=\"color: #3366ff;\"><b data-path-to-node=\"39\" data-index-in-node=\"0\">6. Gi\u1ea3i \u0111\u00e1p c\u00e1c th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>C\u00e2u 1: L\u00e0m 2 c\u00f4ng ty c\u00f9ng l\u00fac th\u00ec quy\u1ebft to\u00e1n \u1edf \u0111\u00e2u?<\/strong><\/p>\n<p>N\u1ebfu b\u1ea1n l\u00e0m 2 n\u01a1i v\u00e0 c\u00f3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m t\u1ea1i 1 n\u01a1i, b\u1ea1n n\u00ean quy\u1ebft to\u00e1n t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd n\u01a1i b\u1ea1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n. N\u1ebfu c\u1ea3 2 n\u01a1i \u0111\u1ec1u kh\u00f4ng gi\u1ea3m tr\u1eeb, b\u1ea1n n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u01b0 tr\u00fa (th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/p>\n<p><strong>C\u00e2u 2: Ch\u1eadm n\u1ed9p t\u1edd khai ho\u00e0n thu\u1ebf c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/strong><\/p>\n<p>N\u1ebfu b\u1ea1n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf (n\u1ed9p th\u1eeba), vi\u1ec7c n\u1ed9p ch\u1eadm t\u1edd khai sau ng\u00e0y 30\/4 kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. Tuy nhi\u00ean, b\u1ea1n n\u00ean n\u1ed9p s\u1edbm \u0111\u1ec3 d\u00f2ng ti\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n v\u1ec1 nhanh h\u01a1n.<\/p>\n<p><strong>C\u00e2u 3: Bao l\u00e2u th\u00ec nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf?<\/strong><\/p>\n<p>Theo quy \u0111\u1ecbnh, th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u01b0\u1eddng t\u1eeb 6 \u0111\u1ebfn 40 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7. Ti\u1ec1n s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n th\u1eb3ng v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng b\u1ea1n \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u00ean t\u1edd khai.<\/p>\n<h2 data-path-to-node=\"44\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><span style=\"color: #3366ff;\"><b data-path-to-node=\"44\" data-index-in-node=\"0\">K\u1ebft lu\u1eadn<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-path-to-node=\"45\"><b data-path-to-node=\"45\" data-index-in-node=\"0\">Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b> n\u0103m 2025 \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c trong kh\u00e2u chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb v\u00e0 s\u1ef1 nhanh nh\u1ea1y trong vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 c\u00f4ng ngh\u1ec7 nh\u01b0 eTax Mobile.<\/p>\n<p data-path-to-node=\"46\">N\u1ebfu b\u1ea1n c\u00f2n b\u1ea5t k\u1ef3 th\u1eafc m\u1eafc n\u00e0o v\u1ec1 quy tr\u00ecnh ho\u1eb7c g\u1eb7p l\u1ed7i k\u1ef9 thu\u1eadt khi k\u00ea khai, h\u00e3y li\u00ean h\u1ec7 v\u1edbi b\u1ed9 ph\u1eadn h\u1ed7 tr\u1ee3 c\u1ee7a C\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng ho\u1eb7c \u0111\u1ec3 l\u1ea1i b\u00ecnh lu\u1eadn ph\u00eda d\u01b0\u1edbi \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p chuy\u00ean s\u00e2u.<\/p>\n<p data-path-to-node=\"46\"><strong>Xem th\u00eam:<\/strong><\/p>\n<p data-path-to-node=\"46\"><a href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-dang-ky-tam-tru-tren-vneid-tranh-bi-phat-oan.html\">H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd t\u1ea1m tr\u00fa tr\u00ean VNEID, tr\u00e1nh b\u1ecb ph\u1ea1t oan!<\/a><\/p>\n<p data-path-to-node=\"46\"><a href=\"https:\/\/vtcpay.vn\/blog\/cap-nhat-lai-thong-tin-cu-tru-tren-vneid.html\">T\u1eeb 15\/12\/2025, ng\u01b0\u1eddi d\u00e2n c\u1ea7n c\u1eadp nh\u1eadt l\u1ea1i th\u00f4ng tin c\u01b0 tr\u00fa tr\u00ean VNeID<\/a><\/p>\n<p data-path-to-node=\"46\"><a href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-cach-kich-hoat-e-sim-tu-a-den-z-moi-nhat-2025.html\">H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00edch ho\u1ea1t e sim t\u1eeb A \u0111\u1ebfn Z m\u1edbi nh\u1ea5t 2025<\/a><\/p>\n<p data-path-to-node=\"47\">\n","protected":false},"excerpt":{"rendered":"<p>Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c gi\u00fap c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc. N\u0103m 2025 (cho k\u1ef3 t\u00ednh thu\u1ebf 2024) v\u00e0 n\u0103m 2026 (cho k\u1ef3 t\u00ednh thu\u1ebf 2025) c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 ph\u01b0\u01a1ng [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":39442,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[280],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 chi ti\u1ebft<\/title>\n<meta name=\"description\" content=\"Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eeb A-Z. 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