{"id":2419,"date":"2026-01-23T08:49:25","date_gmt":"2026-01-23T08:49:25","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=2419"},"modified":"2026-01-23T08:49:25","modified_gmt":"2026-01-23T08:49:25","slug":"nghi-quyet-107-2023-qh15-va-nghi-dinh-236-2025-nd-cp-ve-viec-ap-dung-thue-tndn-bo-sung-theo-quy-dinh-chong-xoi-mon-co-so-thue-toan-cau","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=2419","title":{"rendered":"NGH\u1eca QUY\u1ebeT 107\/2023\/QH15 V\u00c0 NGH\u1eca \u0110\u1ecaNH 236\/2025\/N\u0110-CP V\u1ec0 VI\u1ec6C \u00c1P D\u1ee4NG THU\u1ebe TNDN B\u1ed4 SUNG THEO QUY \u0110\u1ecaNH CH\u1ed0NG X\u00d3I M\u00d2N C\u01a0 S\u1ede THU\u1ebe TO\u00c0N C\u1ea6U"},"content":{"rendered":"\n<p>\u26a1Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 236\/2025\/N\u0110-CP: H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u.<\/p>\n\n\n\n<p>\ud83d\udcccNg\u00e0y 29\/8\/2025, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 236\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb quy\u1ebft s\u1ed1 107\/2023\/QH15 v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo Quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u. V\u1ec1 c\u01a1 b\u1ea3n, Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u00e1c n\u1ed9i dung c\u1ee7a Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c tri\u1ec3n khai tr\u00ean th\u1ef1c t\u1ebf, trong \u0111\u00f3 c\u00f3 n\u1ed9i dung v\u1ec1 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u.<\/p>\n\n\n\n<p>\u23f0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 236\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 15\/10\/2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2024.<\/p>\n\n\n\n<p>\ud83d\udd30 Ph\u1ee5 l\u1ee5c m\u1ed9t s\u1ed1 n\u1ed9i dung t\u1ea1i Ngh\u1ecb Quy\u1ebft 107\/2023\/QH15 v\u00e0 Ngh\u1ecb \u0110\u1ecbnh 236\/2025\/N\u0110-CP v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf TNDN b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf Thu\u1ebf to\u00e0n c\u1ea7u:<\/p>\n\n\n\n<p><a href=\"https:\/\/tphcm.gdt.gov.vn\/wps\/wcm\/connect\/5b75ff44-f905-48ce-8de2-fb4155653fb2\/2.Phu+luc-ND+236+gui+VP-1.docx?MOD=AJPERES&amp;CACHEID=ROOTWORKSPACE5b75ff44-f905-48ce-8de2-fb4155653fb2\">https:\/\/tphcm.gdt.gov.vn\/wps\/wcm\/connect\/5b75ff44-f905-48ce-8de2-fb4155653fb2\/2.Phu+luc-ND+236+gui+VP-1.docx?MOD=AJPERES&amp;CACHEID=ROOTWORKSPACE5b75ff44-f905-48ce-8de2-fb4155653fb2<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/8b789d0885556c0b3544#405045950\" alt=\"\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/f86d951d8d40641e3d51#405045957\" alt=\"\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/a39bc3ebdbb632e86ba7#405045960\" alt=\"\"\/><\/figure>\n\n\n\n<p><img loading=\"lazy\" decoding=\"async\" width=\"15\" height=\"15\" src=\"blob:https:\/\/www.binhthanhtax.gov.vn\/b0cc4602-e98d-405f-ba95-2e712fbbc7d7\">\u200b\u200b<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>\u26a1Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 236\/2025\/N\u0110-CP: H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf <a class=\"mh-excerpt-more\" href=\"https:\/\/www.binhthanhtax.gov.vn\/?p=2419\" title=\"NGH\u1eca QUY\u1ebeT 107\/2023\/QH15 V\u00c0 NGH\u1eca \u0110\u1ecaNH 236\/2025\/N\u0110-CP V\u1ec0 VI\u1ec6C \u00c1P D\u1ee4NG THU\u1ebe TNDN B\u1ed4 SUNG THEO QUY \u0110\u1ecaNH CH\u1ed0NG X\u00d3I M\u00d2N C\u01a0 S\u1ede THU\u1ebe TO\u00c0N C\u1ea6U\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":31337,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,11,10],"tags":[],"class_list":["post-2419","post","type-post","status-publish","format-standard","hentry","category-thong-bao","category-tin-ve-thue","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2419","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/31337"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2419"}],"version-history":[{"count":1,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2419\/revisions"}],"predecessor-version":[{"id":2420,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2419\/revisions\/2420"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}