{"id":11800,"date":"2025-04-10T09:42:10","date_gmt":"2025-04-10T02:42:10","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=11800"},"modified":"2025-04-10T09:42:28","modified_gmt":"2025-04-10T02:42:28","slug":"thoi-han-quyet-toan-thue-tncn","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/thoi-han-quyet-toan-thue-tncn\/","title":{"rendered":"Th\u1eddi H\u1ea1n Quy\u1ebft To\u00e1n Thu\u1ebf TNCN 2025: Nh\u1eefng \u0110i\u1ec1u B\u1ea1n C\u1ea7n Bi\u1ebft"},"content":{"rendered":"\n
Vi\u1ec7c n\u1eafm r\u00f5 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a> l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u1ea3 c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p trong vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 tr\u00e1nh c\u00e1c m\u1ee9c ph\u1ea1t kh\u00f4ng mong mu\u1ed1n. Trong b\u00e0i vi\u1ebft n\u00e0y, b\u1ea1n \u0111\u1ecdc s\u1ebd t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c m\u1ed1c th\u1eddi gian, h\u1ed3 s\u01a1 c\u0169ng nh\u01b0 quy tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2025 m\u1ed9t c\u00e1ch chi ti\u1ebft \u0111\u1ed3ng th\u1eddi cung c\u1ea5p th\u00f4ng tin h\u1eefu \u00edch cho c\u1ea3 ng\u01b0\u1eddi t\u00ecm vi\u1ec7c v\u00e0 nh\u00e0 tuy\u1ec3n d\u1ee5ng.\n<\/p>\n\n\n M\u1ee5c l\u1ee5c<\/p> <\/p>\n\n\n\n H\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/i><\/p>\n\n\n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/strong><\/a> s\u1ed1 38 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u1ea3 c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p trong vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 ph\u00e2n chia r\u00f5 r\u00e0ng th\u1eddi h\u1ea1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf v\u00e0 nh\u1eefng ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n qua doanh nghi\u1ec7p m\u00e0 c\u00f2n n\u00eau c\u1ee5 th\u1ec3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u1ea3nh h\u01b0\u1edfng b\u1edfi c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 ng\u00e0y l\u1ec5 v\u00e0 ng\u00e0y Ch\u1ee7 nh\u1eadt.\n<\/p>\n\n\n D\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u01b0\u1ee3c li\u00ean k\u1ebft v\u1edbi c\u00e1c m\u1ed1c th\u1eddi gian c\u1ee5 th\u1ec3 theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP<\/strong><\/a>. Ngo\u00e0i ra, \u0110i\u1ec1u 44 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 c\u0169ng quy \u0111\u1ecbnh r\u00f5 v\u1ec1 c\u00e1c th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 h\u00ecnh th\u1ee9c n\u1ed9p. Nh\u1eefng m\u1ed1c th\u1eddi gian n\u00e0y kh\u00f4ng ch\u1ec9 t\u1ea1o ra s\u1ef1 \u0111\u1ed3ng b\u1ed9 trong vi\u1ec7c thu th\u1eadp v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 m\u00e0 c\u00f2n l\u00e0 ti\u00eau chu\u1ea9n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a m\u1ed7i c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 n\u1eafm b\u1eaft quy \u0111\u1ecbnh s\u1ebd gi\u00fap c\u00e1c b\u00ean ch\u1ee7 \u0111\u1ed9ng ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf.\n<\/p>\n\n\n Xem th\u00eam: <\/strong> Ai ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n? Khi n\u00e0o ph\u1ea3i n\u1ed9p thu\u1ebf TNCN<\/strong><\/a>?<\/strong><\/p>\n\n\n \u0110\u1ec3 d\u1ec5 d\u00e0ng theo d\u00f5i, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c \u0111i\u1ec3m ch\u00ednh \u0111\u1ec3 tr\u1ea3 l\u1eddi cho c\u00e2u th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 th\u1eddi \u0111i\u1ec3m n\u00e0o nh\u01b0 sau: \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf, th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng 4 n\u0103m d\u01b0\u01a1ng l\u1ecbch \u2013 c\u1ee5 th\u1ec3 l\u00e0 30\/4\/2025. \n<\/p>\n\n\n N\u1ebfu ng\u00e0y 30\/4\/2025 tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 l\u1ec5 ho\u1eb7c c\u00e1c ng\u00e0y \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0 th\u1ebf n\u00e0o? Khi \u0111\u00f3, th\u1eddi gian s\u1ebd \u0111\u01b0\u1ee3c d\u1eddi sang ng\u00e0y l\u00e0m vi\u1ec7c k\u1ebf ti\u1ebfp. \n<\/p>\n\n\n V\u00ed d\u1ee5: n\u1ebfu ng\u00e0y 30\/4\/2025 r\u01a1i v\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5, th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n th\u1ef1c t\u1ebf s\u1ebd tr\u1edf th\u00e0nh 05\/05\/2025. \u0110i\u1ec1u n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ee7 th\u1eddi gian chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7, gi\u1ea3m thi\u1ec3u \u00e1p l\u1ef1c v\u00e0 c\u00e1c r\u1ee7i ro ph\u00e1t sinh do s\u1ef1 tr\u1ec5 n\u1ed9p.<\/p>\n\n\n \u0110\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thay m\u1eb7t, quy tr\u00ecnh \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c nh\u01b0 sau:\n<\/p>\n\n\n Quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/a> kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a t\u00e0i ch\u00ednh v\u00e0 c\u1ea3i thi\u1ec7n quy tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf. Vi\u1ec7c chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng c\u00e1c h\u1ed3 s\u01a1 v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh kh\u00f4ng nh\u1eefng gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t m\u00e0 c\u00f2n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c ho\u00e0n thu\u1ebf n\u1ebfu c\u00f3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 th\u00f4ng tin m\u1edf r\u1ed9ng \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng qu\u00e1t v\u1ec1 qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n\n\n Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u00e0 C\u00f4ng v\u0103n 636\/TCT-DNNCN, c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2025 bao g\u1ed3m:\n<\/p>\n\n\n N\u1eafm b\u1eaft r\u00f5 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n quy\u1ebft to\u00e1n gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh v\u00e0 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c gi\u1ea5y t\u1edd c\u1ea7n thi\u1ebft.\n<\/p>\n\n\n Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 k\u1ef9 l\u01b0\u1ee1ng gi\u00fap qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf TNCN di\u1ec5n ra su\u00f4n s\u1ebb<\/i><\/p>\n\n\n \u0110\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7 v\u00e0 h\u1ee3p l\u1ec7, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 theo m\u1eabu quy \u0111\u1ecbnh. B\u1ed9 h\u1ed3 s\u01a1 bao g\u1ed3m:\n<\/p>\n\n\n Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 kh\u00f4ng ch\u1ec9 gi\u00fap qu\u00e1 tr\u00ecnh x\u1eed l\u00fd h\u1ed3 s\u01a1 di\u1ec5n ra su\u00f4n s\u1ebb m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u kh\u1ea3 n\u0103ng b\u1ecb y\u00eau c\u1ea7u b\u1ed5 sung th\u00f4ng tin sau n\u00e0y. S\u1eed d\u1ee5ng b\u1ea3ng so s\u00e1nh c\u00e1c m\u1eabu h\u1ed3 s\u01a1 c\u00f9ng v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 s\u1ebd l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 h\u1eefu \u00edch \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ki\u1ec3m tra l\u1ea1i t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi n\u1ed9p l\u00ean c\u01a1 quan thu\u1ebf.\n<\/p>\n\n\n Xem th\u00eam: <\/strong> H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN 2024 g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/a><\/p>\n\n\n Th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u01b0\u1ee3c chia th\u00e0nh 2 tr\u01b0\u1eddng h\u1ee3p ch\u00ednh: \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n v\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.\n<\/p>\n\n\n Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn n\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf ho\u1eb7c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n tr\u1ef1c tuy\u1ebfn qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.\n<\/p>\n\n\n Do s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1 l\u1edbn v\u00e0 t\u00ednh ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c kho\u1ea3n thu nh\u1eadp, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00e0y th\u01b0\u1eddng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1eb7c c\u00e1c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai do T\u1ed5ng c\u1ee5c Thu\u1ebf cung c\u1ea5p. \n<\/p>\n\n\n M\u1ed9t s\u01a1 \u0111\u1ed3 minh h\u1ecda quy tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf c\u00f3 th\u1ec3 bao g\u1ed3m:\n<\/p>\n\n\n Xem th\u00eam: <\/strong> C\u00e1ch quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/a><\/p>\n\n\n D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh c\u00e1c m\u1ee9c ph\u1ea1t khi qu\u00e1 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN:<\/p>\n\n\n1. Th\u1eddi H\u1ea1n Quy\u1ebft To\u00e1n Thu\u1ebf TNCN<\/strong><\/span><\/h2>\n\n\n
<\/figure>\n\n
1.1. C\u0103n C\u1ee9 Quy \u0110\u1ecbnh Th\u1eddi H\u1ea1n N\u1ed9p H\u1ed3 S\u01a1<\/strong><\/span><\/h3>\n\n\n
1.2. \u0110\u1ed1i V\u1edbi C\u00e1 Nh\u00e2n N\u1ed9p Thu\u1ebf TNCN Tr\u1ef1c Ti\u1ebfp T\u1ea1i C\u01a1 quan thu\u1ebf<\/strong><\/span><\/h3>\n\n\n
1.3. Tr\u01b0\u1eddng H\u1ee3p Ng\u01b0\u1eddi Lao \u0110\u1ed9ng \u1ee6y Quy\u1ec1n Cho Doanh Nghi\u1ec7p<\/strong><\/span><\/h3>\n\n\n
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2. M\u1ed9t S\u1ed1 Th\u00f4ng Tin Kh\u00e1c V\u1ec1 Quy\u1ebft To\u00e1n Thu\u1ebf TNCN<\/strong><\/span><\/h2>\n\n\n
2.1. \u0110\u1ed1i T\u01b0\u1ee3ng C\u1ea7n Quy\u1ebft To\u00e1n Thu\u1ebf TNCN N\u0103m 2025<\/strong><\/span><\/h3>\n\n\n
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2.2. H\u1ed3 S\u01a1 Quy\u1ebft To\u00e1n Thu\u1ebf TNCN<\/strong><\/span><\/h3>\n\n\n\n
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2.3. Th\u1ee7 T\u1ee5c Quy\u1ebft To\u00e1n Thu\u1ebf TNCN\n<\/strong><\/span><\/h3>\n\n\n
2.3.1. \u0110\u1ed1i V\u1edbi C\u00e1 Nh\u00e2n T\u1ef1 Quy\u1ebft To\u00e1<\/strong>n\n<\/span><\/h4>\n\n\n
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2.3.2. \u0110\u1ed1i V\u1edbi T\u1ed5 Ch\u1ee9c, C\u00e1 Nh\u00e2n Tr\u1ea3 Thu Nh\u1eadp \n<\/strong><\/span><\/h4>\n\n\n
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2.4. M\u1ee9c Ph\u1ea1t Khi Ch\u1eadm Quy\u1ebft To\u00e1n Thu\u1ebf TNCN<\/strong><\/span><\/h3>\n\n\n