{"id":729,"date":"2023-02-07T03:35:49","date_gmt":"2023-02-07T03:35:49","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=729"},"modified":"2025-08-12T13:16:17","modified_gmt":"2025-08-12T13:16:17","slug":"thu-tuc-dang-ky-nguoi-phu-thuoc-npt-giam-tru-gia-canh-doi-voi-ca-nhan-co-thu-nhap-tu-tien-luong-tien-cong","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=729","title":{"rendered":"Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (NPT) gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng"},"content":{"rendered":"
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\"\"<\/figure>\n<\/div>\n\n\n

Ng\u00e0y 13\/01\/2023, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u00e3 k\u00fd Quy\u1ebft \u0111\u1ecbnh s\u1ed1 40\/Q\u0110-BTC quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u00f4ng b\u1ed1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung trong l\u0129nh v\u1ef1c Thu\u1ebf, H\u1ea3i quan thu\u1ed9c ph\u1ea1m vi ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh.<\/strong><\/p>\n\n\n\n

Ng\u00e0y 13\/01\/2023, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u00e3 k\u00fd Quy\u1ebft \u0111\u1ecbnh s\u1ed1 40\/Q\u0110-BTC quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u00f4ng b\u1ed1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung trong l\u0129nh v\u1ef1c Thu\u1ebf, H\u1ea3i quan thu\u1ed9c ph\u1ea1m vi ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh, trong \u0111\u00f3 c\u00f4ng b\u1ed1 01 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf (Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (NPT) gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng) \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Quy\u1ebft \u0111\u1ecbnh n\u00e0y.<\/p>\n\n\n\n

N\u1ed9i dung chi ti\u1ebft th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (NPT) gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/p>\n\n\n\n

– Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n:<\/strong><\/p>\n\n\n\n

+ B\u01b0\u1edbc 1: \u0110\u0103ng k\u00fd, n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh NPT<\/strong><\/p>\n\n\n\n

++ \u0110\u0103ng k\u00fd NPT:<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p (1): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) l\u1eadp h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd NPT l\u1ea7n \u0111\u1ea7u \u0111\u1ec3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh trong su\u1ed1t th\u1eddi gian t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh, g\u1eedi \u0111\u1ebfn t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp (n\u1ebfu c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp) ch\u1eadm nh\u1ea5t l\u00e0 tr\u01b0\u1edbc th\u1eddi h\u1ea1n khai thu\u1ebf (ho\u1eb7c tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf). T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp l\u01b0u gi\u1eef m\u1ed9t (01) b\u1ed9 h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p m\u1ed9t (01) b\u1ed9 h\u1ed3 s\u01a1 cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) c\u1ee7a k\u1ef3 khai thu\u1ebf \u0111\u00f3 (ho\u1eb7c khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf).<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p (2): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan Thu\u1ebf th\u00ec n\u1ed9p h\u1ed3 s\u01a1 \u0110\u0103ng k\u00fd NPT cho c\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a k\u1ef3 khai thu\u1ebf \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh. Ri\u00eang \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c (v\u00ed d\u1ee5: anh, ch\u1ecb, em ru\u1ed9t; \u00f4ng, b\u00e0 n\u1ed9i ngo\u1ea1i; c\u00f4, d\u00ec…) theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft d.4, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/08\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf.<\/p>\n\n\n\n

Trong th\u1eddi gian t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thay \u0111\u1ed5i (t\u0103ng\/gi\u1ea3m) v\u1ec1 NPT ho\u1eb7c thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c th\u00ec NNT ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1ea1i vi\u1ec7c \u0111\u0103ng k\u00fd NPT (h\u1ed3 s\u01a1, th\u1eddi h\u1ea1n, tr\u00ecnh t\u1ef1 c\u00e1c b\u01b0\u1edbc, th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u0103ng k\u00fd NPT l\u1ea7n \u0111\u1ea7u).<\/p>\n\n\n\n

++ N\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh NPT: Ch\u1eadm nh\u1ea5t l\u00e0 sau 03 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd NPT l\u1ea7n \u0111\u1ea7u, NNT l\u1eadp h\u1ed3 s\u01a1 ch\u1ee9ng minh NPT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 79\/2022\/TT-BTC ng\u00e0y 30\/12\/2022 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, g\u1eedi \u0111\u1ebfn t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ho\u1eb7c c\u01a1 quan Thu\u1ebf (n\u01a1i \u0111\u00e3 n\u1ed9p m\u1eabu \u0111\u0103ng k\u00fd NPT l\u1ea7n \u0111\u1ea7u).<\/p>\n\n\n\n

Trong th\u1eddi gian t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh, c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i (t\u0103ng\/gi\u1ea3m) v\u1ec1 NPT ho\u1eb7c thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c th\u00ec NNT ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p l\u1ea1i h\u1ed3 s\u01a1 ch\u1ee9ng minh NPT (h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1 c\u00e1c b\u01b0\u1edbc, th\u1ef1c hi\u1ec7n nh\u01b0 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh NPT l\u1ea7n \u0111\u1ea7u).<\/p>\n\n\n\n

+ B\u01b0\u1edbc 2. C\u01a1 quan Thu\u1ebf ti\u1ebfp nh\u1eadn:<\/strong><\/p>\n\n\n\n

++ Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan Thu\u1ebf ho\u1eb7c h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh: c\u01a1 quan Thu\u1ebf th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

++ Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed, vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ch\u1ea5p nh\u1eadn, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 (v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3 n\u1ebfu c\u00f3 k\u1ebft qu\u1ea3) th\u00f4ng qua h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan Thu\u1ebf.<\/p>\n\n\n\n

– C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n:<\/strong><\/p>\n\n\n\n

+ NNT thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd NPT v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh NPT t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp.<\/p>\n\n\n\n

+ NNT tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan Thu\u1ebf, g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan Thu\u1ebf theo 1 trong c\u00e1c c\u00e1ch sau:<\/p>\n\n\n\n

++ N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan Thu\u1ebf;<\/p>\n\n\n\n

++ Ho\u1eb7c g\u1eedi qua h\u1ec7 th\u1ed1ng b\u01b0u ch\u00ednh;<\/p>\n\n\n\n

++ Ho\u1eb7c g\u1eedi h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan Thu\u1ebf qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed (C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf\/C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN).<\/p>\n\n\n\n

– Th\u00e0nh ph\u1ea7n, s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1:<\/strong><\/p>\n\n\n\n

* Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1:<\/strong><\/em><\/p>\n\n\n\n

+ Tr\u01b0\u1eddng h\u1ee3p (1): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp<\/p>\n\n\n\n

++ Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ebfn t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp bao g\u1ed3m:<\/p>\n\n\n\n

+++ B\u1ea3n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1eabu s\u1ed1 07\/\u0110K-NPT-TNCN theo Ph\u1ee5 l\u1ee5c I – Danh m\u1ee5c h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Ph\u1ee5 l\u1ee5c II- M\u1eabu bi\u1ec3u h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/09\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/p>\n\n\n\n

+++ Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea khai v\u1ec1 ng\u01b0\u1eddi ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng m\u1eabu s\u1ed1 07\/XN-NPT-TNCN theo Ph\u1ee5 l\u1ee5c I – Danh m\u1ee5c h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Ph\u1ee5 l\u1ee5c II- M\u1eabu bi\u1ec3u h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/09\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n\n\n\n

++ H\u1ed3 s\u01a1 ch\u1ee9ng minh NPT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 79\/2022\/TT-BTC ng\u00e0y 30\/12\/2022 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/em>.<\/p>\n\n\n\n

(Ghi ch\u00fa: Ph\u1ea7n in nghi\u00eang l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/em>).<\/p>\n\n\n\n

++ T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ebfn c\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp bao g\u1ed3m: Ph\u1ee5 l\u1ee5c b\u1ea3ng t\u1ed5ng h\u1ee3p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho ng\u01b0\u1eddi gi\u1ea3m tr\u1eeb gia c\u1ea3nh (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng) m\u1eabu s\u1ed1 07\/TH\u0110K-NPT-TNCN theo Ph\u1ee5 l\u1ee5c I – Danh m\u1ee5c h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Ph\u1ee5 l\u1ee5c II \u2013 M\u1eabu bi\u1ec3u h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/09\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n\n\n\n

++ Tr\u01b0\u1eddng h\u1ee3p (2): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan Thu\u1ebf, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c bao g\u1ed3m:<\/p>\n\n\n\n

+++ B\u1ea3n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1eabu s\u1ed1 07\/\u0110K-NPT-TNCN theo Ph\u1ee5 l\u1ee5c I – Danh m\u1ee5c h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Ph\u1ee5 l\u1ee5c II – M\u1eabu bi\u1ec3u h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/09\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/p>\n\n\n\n

+++ Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea khai v\u1ec1 ng\u01b0\u1eddi ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng m\u1eabu s\u1ed1 07\/XN-NPT-TNCN theo Ph\u1ee5 l\u1ee5c I – Danh m\u1ee5c h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Ph\u1ee5 l\u1ee5c II- M\u1eabu bi\u1ec3u h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/09\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/p>\n\n\n\n

+++ H\u1ed3 s\u01a1 ch\u1ee9ng minh NPT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 79\/2022\/TT-BTC ng\u00e0y 30\/12\/2022 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/em> .<\/p>\n\n\n\n

(Ghi ch\u00fa: Ph\u1ea7n in nghi\u00eang l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/em> ).<\/p>\n\n\n\n

* S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1:<\/strong><\/em> 01 (b\u1ed9).<\/p>\n\n\n\n

Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u00ec n\u1ed9p 02 (b\u1ed9) m\u1eabu \u0111\u0103ng k\u00fd NPT gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp.<\/p>\n\n\n\n

– Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft:<\/strong> Kh\u00f4ng ph\u1ea3i tr\u1ea3 k\u1ebft qu\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

– \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh: <\/strong>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n\n\n\n

– C\u01a1 quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh: <\/strong>C\u1ee5c Thu\u1ebf\/Chi c\u1ee5c Thu\u1ebf.<\/p>\n\n\n\n

– K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh:<\/strong> H\u1ed3 s\u01a1 g\u1eedi \u0111\u1ebfn c\u01a1 quan Thu\u1ebf kh\u00f4ng c\u00f3 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft.<\/p>\n\n\n\n

– L\u1ec7 ph\u00ed:<\/strong> Kh\u00f4ng.<\/p>\n\n\n\n

– T\u00ean m\u1eabu \u0111\u01a1n, m\u1eabu t\u1edd khai:<\/strong><\/p>\n\n\n\n

+++ B\u1ea3n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1eabu s\u1ed1 07\/\u0110K-NPT-TNCN theo Ph\u1ee5 l\u1ee5c I – Danh m\u1ee5c h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Ph\u1ee5 l\u1ee5c II- M\u1eabu bi\u1ec3u h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/09\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/p>\n\n\n\n

+++ Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea khai v\u1ec1 ng\u01b0\u1eddi ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng m\u1eabu s\u1ed1 07\/XN-NPT-TNCN theo Ph\u1ee5 l\u1ee5c I – Danh m\u1ee5c h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Ph\u1ee5 l\u1ee5c II- M\u1eabu bi\u1ec3u h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/09\/202l\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/p>\n\n\n\n

+++ Ph\u1ee5 l\u1ee5c b\u1ea3ng t\u1ed5ng h\u1ee3p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho ng\u01b0\u1eddi gi\u1ea3m tr\u1eeb gia c\u1ea3nh (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng) m\u1eabu s\u1ed1 07\/TH\u0110K-NPT-TNCN theo Ph\u1ee5 l\u1ee5c I – Danh m\u1ee5c h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Ph\u1ee5 l\u1ee5c II- M\u1eabu bi\u1ec3u h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/09\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n\n\n\n

– Y\u00eau c\u1ea7u, \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd khai thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan Thu\u1ebf th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 19\/2021\/TT-BTC ng\u00e0y 18\/03\/2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf.<\/p>\n\n\n\n

– C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh:<\/strong><\/p>\n\n\n\n

+ Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13\/06\/2019;<\/p>\n\n\n\n

+ Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/p>\n\n\n\n

+ Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/09\/2021\/TT-BTC c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/p>\n\n\n\n

+ Th\u00f4ng t\u01b0 s\u1ed1 19\/2021\/TT-BTC ng\u00e0y 18\/03\/2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eedtrong l\u0129nh v\u1ef1c thu\u1ebf;<\/p>\n\n\n\n

+ Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/08\/2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n\n\n\n

+ Th\u00f4ng t\u01b0 s\u1ed1 79\/2022\/TT-BTC ng\u00e0y 30\/12\/2022 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/p>\n\n\n\n

Tr\u00e2n tr\u1ecdng.\/.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 13\/01\/2023, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u00e3 k\u00fd Quy\u1ebft \u0111\u1ecbnh s\u1ed1 40\/Q\u0110-BTC quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u00f4ng b\u1ed1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c s\u1eeda […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21,11,1,10],"tags":[],"class_list":["post-729","post","type-post","status-publish","format-standard","hentry","category-ho-tro-quyet-toan-thue","category-tin-ve-thue","category-tin-tuc","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/729","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=729"}],"version-history":[{"count":1,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/729\/revisions"}],"predecessor-version":[{"id":730,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/729\/revisions\/730"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}