{"id":1433,"date":"2026-06-01T09:54:40","date_gmt":"2026-06-01T00:54:40","guid":{"rendered":"https:\/\/est.haro-inc.com\/?p=1433"},"modified":"2026-06-07T10:36:48","modified_gmt":"2026-06-07T01:36:48","slug":"vietnam-pit-amendment-2026-final-check","status":"publish","type":"post","link":"https:\/\/est.haro-inc.com\/vi\/tax-pit-vn\/vietnam-pit-amendment-2026-final-check\/","title":{"rendered":"Lu\u1eadt Thu\u1ebf TNCN s\u1eeda \u0111\u1ed5i (hi\u1ec7u l\u1ef1c 01\/07\/2026) \u2014 Danh s\u00e1ch ki\u1ec3m tra cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ch\u1ec9 c\u00f2n <strong><span class=\"swl-inline-color has-swl-deep-01-color\">kho\u1ea3ng 1 th\u00e1ng n\u1eefa, v\u00e0o ng\u00e0y 01\/07\/2026<\/span><\/strong>, Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1eeda \u0111\u1ed5i s\u1ed1 109\/2025\/QH15 s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. Tr\u00ean th\u1ef1c t\u1ebf, c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng nh\u01b0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn 5 b\u1eadc m\u1edbi v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u00e2ng cao <span class=\"swl-marker mark_orange\">\u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb th\u00e1ng 01\/2026<\/span>, \u0111\u1ed3ng th\u1eddi d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn \u0111\u00e3 h\u00e9 l\u1ed9 nhi\u1ec1u thay \u0111\u1ed5i c\u1ee5 th\u1ec3 v\u1ec1 ph\u1ee5 c\u1ea5p v\u00e0 mi\u1ec5n thu\u1ebf m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 chu\u1ea9n b\u1ecb tr\u01b0\u1edbc t\u1eeb b\u00e2y gi\u1edd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B\u00e0i vi\u1ebft tr\u01b0\u1edbc &#8220;<a href=\"https:\/\/est.haro-inc.com\/vi\/tax-pit-vi\/vietnam-pit-amendment-2026-preparation\/\">5 vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb ngay cho Lu\u1eadt Thu\u1ebf TNCN s\u1eeda \u0111\u1ed5i 07\/2026<\/a>&#8221; (\u0111\u0103ng ng\u00e0y 27\/02\/2026) \u0111\u00e3 tr\u00ecnh b\u00e0y khung c\u00f4ng t\u00e1c chu\u1ea9n b\u1ecb t\u1ed5ng qu\u00e1t. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p <strong><span class=\"swl-inline-color has-swl-deep-01-color\">danh s\u00e1ch ki\u1ec3m tra cu\u1ed1i c\u00f9ng 12 \u0111i\u1ec3m<\/span><\/strong> v\u00e0 c\u1eadp nh\u1eadt nh\u1eefng th\u00f4ng tin m\u1edbi nh\u1ea5t t\u00ednh \u0111\u1ebfn \u0111\u1ea7u th\u00e1ng 6\/2026, gi\u00fap doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n t\u1ea1i Vi\u1ec7t Nam r\u00e0 so\u00e1t to\u00e0n di\u1ec7n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. T\u00f3m t\u1eaft c\u00e1c thay \u0111\u1ed5i ch\u00ednh c\u1ee7a Lu\u1eadt s\u1ed1 109\/2025\/QH15<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Lu\u1eadt Thu\u1ebf TNCN s\u1eeda \u0111\u1ed5i \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua v\u00e0o ng\u00e0y 10\/12\/2025, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026, thay th\u1ebf Lu\u1eadt s\u1ed1 04\/2007\/QH12. \u0110\u00e2y l\u00e0 l\u1ea7n s\u1eeda \u0111\u1ed5i to\u00e0n di\u1ec7n \u0111\u1ea7u ti\u00ean sau g\u1ea7n 20 n\u0103m, v\u1edbi hai \u0111i\u1ec3m c\u1ed1t l\u00f5i: <strong><span class=\"swl-inline-color has-swl-deep-01-color\">bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn \u0111\u01b0\u1ee3c gi\u1ea3m t\u1eeb 7 b\u1eadc xu\u1ed1ng 5 b\u1eadc<\/span><\/strong> v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c n\u00e2ng \u0111\u00e1ng k\u1ec3.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn 5 b\u1eadc m\u1edbi (\u0110i\u1ec1u 9)<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>B\u1eadc<\/th><th>Thu nh\u1eadp t\u00ednh thu\u1ebf h\u00e0ng th\u00e1ng<\/th><th>Thu\u1ebf su\u1ea5t<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>\u0110\u1ebfn 10 tri\u1ec7u VND<\/td><td>5%<\/td><\/tr><tr><td>2<\/td><td>Tr\u00ean 10 \u0111\u1ebfn 30 tri\u1ec7u VND<\/td><td>10%<\/td><\/tr><tr><td>3<\/td><td>Tr\u00ean 30 \u0111\u1ebfn 60 tri\u1ec7u VND<\/td><td>20%<\/td><\/tr><tr><td>4<\/td><td>Tr\u00ean 60 \u0111\u1ebfn 100 tri\u1ec7u VND<\/td><td>30%<\/td><\/tr><tr><td>5<\/td><td>Tr\u00ean 100 tri\u1ec7u VND<\/td><td>35%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 <strong><span class=\"swl-inline-color has-swl-deep-01-color\">ng\u01b0\u1ee1ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t cao nh\u1ea5t 35% \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb 80 tri\u1ec7u l\u00ean 100 tri\u1ec7u VND<\/span><\/strong>, gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf \u0111\u00e1ng k\u1ec3 cho lao \u0111\u1ed9ng thu nh\u1eadp cao bao g\u1ed3m c\u1ea3 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i. \u0110\u1ed3ng th\u1eddi, bi\u1ec3u thu\u1ebf \u0111\u01a1n gi\u1ea3n h\u00f3a gi\u00fap vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 qu\u1ea3n l\u00fd d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi (\u0111\u00e3 \u00e1p d\u1ee5ng t\u1eeb 01\/2026)<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0110\u1ed1i t\u01b0\u1ee3ng<\/th><th>M\u1ee9c c\u0169<\/th><th>M\u1ee9c m\u1edbi<\/th><th>M\u1ee9c t\u0103ng<\/th><\/tr><\/thead><tbody><tr><td>B\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td><td>11 tri\u1ec7u VND\/th\u00e1ng<\/td><td>15,5 tri\u1ec7u VND\/th\u00e1ng<\/td><td>+41%<\/td><\/tr><tr><td>Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td><td>4,4 tri\u1ec7u VND\/th\u00e1ng<\/td><td>6,2 tri\u1ec7u VND\/th\u00e1ng<\/td><td>+41%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">2. N\u0103m thay \u0111\u1ed5i c\u1ea7n chu\u1ea9n b\u1ecb tr\u01b0\u1edbc d\u1ef1a tr\u00ean d\u1ef1 th\u1ea3o<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 ng\u00e0y 27\/03\/2026 v\u00e0 \u0111\u00e3 tr\u1ea3i qua giai \u0111o\u1ea1n l\u1ea5y \u00fd ki\u1ebfn c\u00f4ng khai. B\u1ea5t k\u1ec3 th\u1eddi \u0111i\u1ec3m ban h\u00e0nh ch\u00ednh th\u1ee9c, d\u1ef1 th\u1ea3o \u0111\u00e3 ch\u1ee9a <strong><span class=\"swl-inline-color has-swl-deep-01-color\">c\u00e1c thay \u0111\u1ed5i c\u1ee5 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn logic t\u00ednh l\u01b0\u01a1ng v\u00e0 quy ch\u1ebf n\u1ed9i b\u1ed9<\/span><\/strong>. Vi\u1ec7c chu\u1ea9n b\u1ecb t\u1eeb b\u00e2y gi\u1edd gi\u00fap tr\u00e1nh h\u1ed7n lo\u1ea1n ngay sau khi lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c thay \u0111\u1ed5i ch\u00ednh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong d\u1ef1 th\u1ea3o, k\u00e8m theo <span class=\"swl-marker mark_orange\">c\u00e1c h\u00e0nh \u0111\u1ed9ng chu\u1ea9n b\u1ecb tr\u01b0\u1edbc<\/span> m\u00e0 doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>H\u1ea1ng m\u1ee5c<\/th><th>M\u1ee9c c\u0169<\/th><th>M\u1ee9c m\u1edbi (d\u1ef1 th\u1ea3o)<\/th><\/tr><\/thead><tbody><tr><td>Ph\u1ee5 c\u1ea5p \u0103n ca (ti\u1ec1n m\u1eb7t)<\/td><td>730.000 VND\/th\u00e1ng<\/td><td><strong>1.200.000 VND\/th\u00e1ng<\/strong><\/td><\/tr><tr><td>\u0110\u00f3ng g\u00f3p h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n\/BHNT<\/td><td>1 tri\u1ec7u VND\/th\u00e1ng<\/td><td><strong>3 tri\u1ec7u VND\/th\u00e1ng<\/strong><\/td><\/tr><tr><td>Ng\u01b0\u1ee1ng kh\u1ea5u tr\u1eeb thu nh\u1eadp ngo\u00e0i\/l\u1ea7n<\/td><td>2 tri\u1ec7u VND<\/td><td><strong>3 tri\u1ec7u VND<\/strong><\/td><\/tr><tr><td>Ng\u01b0\u1ee1ng kh\u1ea5u tr\u1eeb thu nh\u1eadp ngo\u00e0i\/n\u0103m<\/td><td>10 tri\u1ec7u VND<\/td><td><strong>15 tri\u1ec7u VND<\/strong><\/td><\/tr><tr><td>Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c<\/td><td>C\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/td><td><strong>Mi\u1ec5n thu\u1ebf to\u00e0n b\u1ed9 n\u1ebfu c\u00f3 trong quy ch\u1ebf n\u1ed9i b\u1ed9<\/strong><\/td><\/tr><tr><td>Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd\/ca \u0111\u00eam<\/td><td>Mi\u1ec5n ph\u1ea7n ch\u00eanh l\u1ec7ch<\/td><td><strong>Mi\u1ec5n thu\u1ebf to\u00e0n b\u1ed9<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_good\"><div class=\"wp-block-group__inner-container\">\n<p class=\"wp-block-paragraph\"><strong>H\u00e0nh \u0111\u1ed9ng chu\u1ea9n b\u1ecb tr\u01b0\u1edbc<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ghi r\u00f5 c\u0103n c\u1ee9 chi tr\u1ea3 <strong>tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c<\/strong> trong n\u1ed9i quy lao \u0111\u1ed9ng ho\u1eb7c quy ch\u1ebf t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf to\u00e0n b\u1ed9<\/li>\n\n\n\n<li>Ch\u1ea1y th\u1eed nghi\u1ec7m chuy\u1ec3n \u0111\u1ed5i <strong>ti\u1ec1n l\u00e0m th\u00eam gi\u1edd v\u00e0 ca \u0111\u00eam<\/strong> t\u1eeb &#8220;ch\u1ec9 mi\u1ec5n ph\u1ea7n ch\u00eanh l\u1ec7ch&#8221; sang &#8220;mi\u1ec5n to\u00e0n b\u1ed9&#8221;<\/li>\n\n\n\n<li>C\u1ea5u h\u00ecnh m\u1ee9c tr\u1ea7n m\u1edbi cho <strong>ph\u1ee5 c\u1ea5p \u0103n ca v\u00e0 kh\u1ea5u tr\u1eeb h\u01b0u tr\u00ed<\/strong> d\u01b0\u1edbi d\u1ea1ng tham s\u1ed1 trong h\u1ec7 th\u1ed1ng t\u00ednh l\u01b0\u01a1ng, s\u1eb5n s\u00e0ng k\u00edch ho\u1ea1t v\u00e0o ng\u00e0y hi\u1ec7u l\u1ef1c<\/li>\n\n\n\n<li>X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng t\u00ednh l\u01b0\u01a1ng c\u00f3 th\u1ec3 <strong>\u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng c\u1ea5u h\u00ecnh thay v\u00ec thay \u0111\u1ed5i code<\/strong>, \u0111\u1ec3 d\u1ec5 d\u00e0ng th\u00edch \u1ee9ng v\u1edbi c\u00e1c \u0111i\u1ec1u ch\u1ec9nh sau khi Ngh\u1ecb \u0111\u1ecbnh ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c ban h\u00e0nh<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">3. Danh s\u00e1ch ki\u1ec3m tra cu\u1ed1i c\u00f9ng 12 \u0111i\u1ec3m<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 danh s\u00e1ch ki\u1ec3m tra to\u00e0n di\u1ec7n m\u00e0 b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1, k\u1ebf to\u00e1n v\u00e0 l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n c\u1ea7n ho\u00e0n th\u00e0nh <strong><span class=\"swl-inline-color has-swl-deep-01-color\">tr\u01b0\u1edbc ng\u00e0y 30\/06\/2026<\/span><\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>STT<\/th><th>H\u1ea1ng m\u1ee5c ki\u1ec3m tra<\/th><th>B\u1ed9 ph\u1eadn ph\u1ee5 tr\u00e1ch<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>X\u00e1c nh\u1eadn h\u1ec7 th\u1ed1ng t\u00ednh l\u01b0\u01a1ng \u0111\u00e3 h\u1ed7 tr\u1ee3 bi\u1ec3u thu\u1ebf 5 b\u1eadc m\u1edbi<\/td><td>HR\/K\u1ebf to\u00e1n\/IT<\/td><\/tr><tr><td>2<\/td><td>X\u00e1c nh\u1eadn c\u00e0i \u0111\u1eb7t gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n (15,5 tri\u1ec7u) v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (6,2 tri\u1ec7u) \u0111\u00e3 c\u1eadp nh\u1eadt<\/td><td>HR\/K\u1ebf to\u00e1n<\/td><\/tr><tr><td>3<\/td><td>\u00c1p d\u1ee5ng gi\u1edbi h\u1ea1n ph\u1ee5 c\u1ea5p \u0103n ca t\u0103ng l\u00ean 1,2 tri\u1ec7u VND\/th\u00e1ng<\/td><td>HR<\/td><\/tr><tr><td>4<\/td><td>\u00c1p d\u1ee5ng gi\u1ea3m tr\u1eeb \u0111\u00f3ng g\u00f3p h\u01b0u tr\u00ed\/BHNT t\u0103ng l\u00ean 3 tri\u1ec7u VND\/th\u00e1ng<\/td><td>HR\/K\u1ebf to\u00e1n<\/td><\/tr><tr><td>5<\/td><td>Ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 21 h\u1ea1ng m\u1ee5c mi\u1ec5n thu\u1ebf trong quy ch\u1ebf n\u1ed9i b\u1ed9<\/td><td>HR\/Ph\u00e1p ch\u1ebf<\/td><\/tr><tr><td>6<\/td><td>C\u1eadp nh\u1eadt x\u1eed l\u00fd mi\u1ec5n thu\u1ebf to\u00e0n b\u1ed9 cho ti\u1ec1n l\u00e0m th\u00eam gi\u1edd v\u00e0 ca \u0111\u00eam<\/td><td>HR\/K\u1ebf to\u00e1n<\/td><\/tr><tr><td>7<\/td><td>R\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, n\u1ed9i quy lao \u0111\u1ed9ng, quy ch\u1ebf t\u00e0i ch\u00ednh<\/td><td>HR\/Ph\u00e1p ch\u1ebf<\/td><\/tr><tr><td>8<\/td><td>X\u00e1c nh\u1eadn t\u00edch h\u1ee3p s\u1ed1 CCCD v\u00e0o h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1<\/td><td>HR\/IT<\/td><\/tr><tr><td>9<\/td><td>R\u00e0 so\u00e1t th\u1ecfa thu\u1eadn tax equalization v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/td><td>HR\/Qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/td><\/tr><tr><td>10<\/td><td>Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n c\u00e1c quy \u0111\u1ecbnh m\u1edbi cho to\u00e0n th\u1ec3 NL\u0110<\/td><td>HR\/Truy\u1ec1n th\u00f4ng n\u1ed9i b\u1ed9<\/td><\/tr><tr><td>11<\/td><td>C\u1eadp nh\u1eadt c\u00f4ng th\u1ee9c t\u00ednh gross-up cho h\u1ee3p \u0111\u1ed3ng net<\/td><td>HR\/K\u1ebf to\u00e1n<\/td><\/tr><tr><td>12<\/td><td>Ti\u1ebfp t\u1ee5c theo d\u00f5i vi\u1ec7c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh\/Th\u00f4ng t\u01b0 ch\u00ednh th\u1ee9c<\/td><td>L\u00e3nh \u0111\u1ea1o\/Ph\u00e1p ch\u1ebf<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_good\"><div class=\"wp-block-group__inner-container\">\n<p class=\"wp-block-paragraph\"><strong>Khuy\u1ebfn ngh\u1ecb th\u1ef1c ti\u1ec5n<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00ean t\u1ed5 ch\u1ee9c t\u00ednh l\u01b0\u01a1ng th\u1eed nghi\u1ec7m song song (parallel run) cho k\u1ef3 l\u01b0\u01a1ng th\u00e1ng 06\/2026, \u00e1p d\u1ee5ng c\u1ea3 quy t\u1eafc c\u0169 v\u00e0 m\u1edbi \u0111\u1ec3 so s\u00e1nh k\u1ebft qu\u1ea3, ph\u00e1t hi\u1ec7n s\u1edbm s\u1ef1 c\u1ed1 trong h\u1ec7 th\u1ed1ng tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c v\u00e0o k\u1ef3 l\u01b0\u01a1ng th\u00e1ng 07\/2026.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">4. \u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i (\u0111\u1eb7c bi\u1ec7t l\u00e0 chuy\u00ean gia Nh\u1eadt B\u1ea3n ph\u00e1i c\u1eed), Lu\u1eadt m\u1edbi c\u00f3 nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ti\u00eau ch\u00ed c\u01b0 tr\u00fa: kh\u00f4ng thay \u0111\u1ed5i<\/strong> \u2014 v\u1eabn \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng 183 ng\u00e0y trong n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c 12 th\u00e1ng li\u00ean t\u1ee5c<\/li>\n\n\n\n<li><strong>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/strong>: \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i t\u1eeb bi\u1ec3u thu\u1ebf m\u1edbi, \u0111\u1eb7c bi\u1ec7t nh\u00f3m thu nh\u1eadp trung b\u00ecnh &#8211; cao<\/li>\n\n\n\n<li><strong>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong>: thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh 20% tr\u00ean thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng thay \u0111\u1ed5i<\/li>\n\n\n\n<li><strong>Gross-up (h\u1ee3p \u0111\u1ed3ng net)<\/strong>: ng\u01b0\u1ee1ng thu\u1ebf su\u1ea5t 35% n\u00e2ng l\u00ean 100 tri\u1ec7u VND gi\u00fap gi\u1ea3m g\u00e1nh n\u1eb7ng chi ph\u00ed cho doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi nh\u00e2n s\u1ef1 cao c\u1ea5p<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1c doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chuy\u00ean gia ph\u00e1i c\u1eed Nh\u1eadt B\u1ea3n c\u1ea7n <strong><span class=\"swl-inline-color has-swl-deep-01-color\">t\u00ednh to\u00e1n l\u1ea1i t\u1ed5ng chi ph\u00ed nh\u00e2n c\u00f4ng sau khi \u00e1p d\u1ee5ng lu\u1eadt m\u1edbi<\/span><\/strong>, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt \u0111i\u1ec1u kho\u1ea3n tax equalization \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf chia s\u1ebb g\u00e1nh n\u1eb7ng thu\u1ebf gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf m\u1edbi: T\u00e0i s\u1ea3n s\u1ed1, v\u00e0ng mi\u1ebfng v\u00e0 h\u01a1n th\u1ebf<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt m\u1edbi m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNCN, ph\u1ea3n \u00e1nh xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n kinh t\u1ebf s\u1ed1 v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n hi\u1ec7n \u0111\u1ea1i:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0110\u1ed1i t\u01b0\u1ee3ng<\/th><th>Thu\u1ebf su\u1ea5t<\/th><th>Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng<\/th><\/tr><\/thead><tbody><tr><td>T\u00e0i s\u1ea3n s\u1ed1 (ti\u1ec1n \u0111i\u1ec7n t\u1eed, NFT\u2026)<\/td><td>0,1% tr\u00ean gi\u00e1 tr\u1ecb giao d\u1ecbch<\/td><td>\u0110\u00e3 \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 32\/2026<\/td><\/tr><tr><td>V\u00e0ng mi\u1ebfng<\/td><td>0,1% tr\u00ean gi\u00e1 tr\u1ecb giao d\u1ecbch<\/td><td>T\u1eeb 01\/07\/2026<\/td><\/tr><tr><td>Chuy\u1ec3n nh\u01b0\u1ee3ng t\u00ean mi\u1ec1n .vn<\/td><td>Theo bi\u1ec3u thu\u1ebf su\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/td><td>T\u1eeb 01\/07\/2026<\/td><\/tr><tr><td>T\u00edn ch\u1ec9 carbon<\/td><td>Theo d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh<\/td><td>T\u1eeb 01\/07\/2026<\/td><\/tr><tr><td>Thu nh\u1eadp t\u1eeb th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/td><td>Theo d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh<\/td><td>T\u1eeb 01\/07\/2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1eb7c d\u00f9 ph\u1ea7n l\u1edbn c\u00e1c lo\u1ea1i thu nh\u1eadp m\u1edbi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t Nh\u1eadt B\u1ea3n, nh\u01b0ng b\u1ed9 ph\u1eadn HR c\u1ea7n bi\u1ebft \u0111\u1ec3 <strong><span class=\"swl-inline-color has-swl-deep-01-color\">t\u01b0 v\u1ea5n cho NL\u0110 khi h\u1ecd c\u00f3 thu nh\u1eadp t\u1eeb c\u00e1c ngu\u1ed3n n\u00e0y<\/span><\/strong>, tr\u00e1nh r\u1ee7i ro thi\u1ebfu ngh\u0129a v\u1ee5 k\u00ea khai.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. So s\u00e1nh v\u1edbi b\u00e0i vi\u1ebft th\u00e1ng 02\/2026: \u0110\u00e3 x\u00e1c nh\u1eadn v\u00e0 c\u00f2n c\u1ea7n theo d\u00f5i<\/h2>\n\n\n\n<div class=\"wp-block-group has-border -border02 is-style-bg_grid\"><div class=\"wp-block-group__inner-container\">\n<h3 class=\"wp-block-heading\">\u0110\u00e3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn ch\u00ednh th\u1ee9c<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn 5 b\u1eadc \u0111\u00e3 \u0111\u01b0\u1ee3c lu\u1eadt h\u00f3a r\u00f5 r\u00e0ng t\u1ea1i \u0110i\u1ec1u 9<\/li>\n\n\n\n<li>M\u1ee9c gi\u1ea3m tr\u1eeb 15,5 tri\u1ec7u\/6,2 tri\u1ec7u \u0111\u00e3 \u00e1p d\u1ee5ng t\u1eeb th\u00e1ng 01\/2026<\/li>\n\n\n\n<li>Thu\u1ebf su\u1ea5t t\u00e0i s\u1ea3n s\u1ed1 0,1% \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c qua Th\u00f4ng t\u01b0 32\/2026<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00f2n ch\u01b0a r\u00f5 v\u00e0 c\u1ea7n theo d\u00f5i<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chi ti\u1ebft v\u1ec1 21 h\u1ea1ng m\u1ee5c mi\u1ec5n thu\u1ebf trong d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh<\/li>\n\n\n\n<li>Quy tr\u00ecnh k\u00ea khai thu nh\u1eadp t\u1eeb t\u00e0i s\u1ea3n s\u1ed1 v\u00e0 v\u00e0ng mi\u1ebfng<\/li>\n\n\n\n<li>H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 t\u00ednh tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c mi\u1ec5n thu\u1ebf<\/li>\n\n\n\n<li>Bi\u1ec3u m\u1eabu k\u00ea khai m\u1edbi v\u00e0 l\u1ecbch tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">7. K\u1ebft lu\u1eadn: H\u00e0nh \u0111\u1ed9ng trong 1 th\u00e1ng t\u1edbi<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Lu\u1eadt Thu\u1ebf TNCN s\u1ed1 109\/2025\/QH15 s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o <strong><span class=\"swl-inline-color has-swl-deep-01-color\">ng\u00e0y 01\/07\/2026<\/span><\/strong>. B\u1eb1ng c\u00e1ch <span class=\"swl-marker mark_orange\">chu\u1ea9n b\u1ecb tr\u01b0\u1edbc d\u1ef1a tr\u00ean c\u00e1c n\u1ed9i dung \u0111\u00e3 r\u00f5 r\u00e0ng trong d\u1ef1 th\u1ea3o<\/span>, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u00e1nh h\u1ed7n lo\u1ea1n ngay sau khi lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c. H\u00e0nh \u0111\u1ed9ng khuy\u1ebfn ngh\u1ecb trong 1 th\u00e1ng t\u1edbi g\u1ed3m:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Tu\u1ea7n 1-2 (06\/06 &#8211; 19\/06)<\/strong>: Ho\u00e0n t\u1ea5t ki\u1ec3m tra 12 \u0111i\u1ec3m trong danh s\u00e1ch tr\u00ean, \u0111\u1eb7c bi\u1ec7t t\u1eadp trung v\u00e0o h\u1ec7 th\u1ed1ng t\u00ednh l\u01b0\u01a1ng v\u00e0 quy ch\u1ebf n\u1ed9i b\u1ed9<\/li>\n\n\n\n<li><strong>Tu\u1ea7n 3 (20\/06 &#8211; 26\/06)<\/strong>: Th\u1ef1c hi\u1ec7n parallel run cho k\u1ef3 l\u01b0\u01a1ng th\u00e1ng 06, \u0111\u00e0o t\u1ea1o n\u1ed9i b\u1ed9 cho HR v\u00e0 k\u1ebf to\u00e1n, th\u00f4ng b\u00e1o NL\u0110<\/li>\n\n\n\n<li><strong>Tu\u1ea7n 4 (27\/06 &#8211; 30\/06)<\/strong>: C\u1eadp nh\u1eadt phi\u00ean b\u1ea3n cu\u1ed1i c\u00f9ng sau khi Ngh\u1ecb \u0111\u1ecbnh\/Th\u00f4ng t\u01b0 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c ban h\u00e0nh, chu\u1ea9n b\u1ecb cho k\u1ef3 l\u01b0\u01a1ng th\u00e1ng 07\/2026<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">EST s\u1ebd ti\u1ebfp t\u1ee5c c\u1eadp nh\u1eadt th\u00f4ng tin m\u1edbi nh\u1ea5t ngay khi Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c ban h\u00e0nh. \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1ch \u00e1p d\u1ee5ng lu\u1eadt m\u1edbi ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n, h\u00e3y li\u00ean h\u1ec7 v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">B\u00e0i vi\u1ebft li\u00ean quan<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/est.haro-inc.com\/vi\/tax-pit-vi\/vietnam-pit-amendment-2026-preparation\/\">5 vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb ngay cho Lu\u1eadt Thu\u1ebf TNCN s\u1eeda \u0111\u1ed5i 07\/2026<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/est.haro-inc.com\/vi\/tax-pit-vi\/vietnam-pit-law-amendment-2026\/\">T\u1ed5ng quan Lu\u1eadt Thu\u1ebf TNCN s\u1eeda \u0111\u1ed5i 2026<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/est.haro-inc.com\/vi\/tax-pit-vi\/vietnam-pit-guide\/\">H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n v\u1ec1 Thu\u1ebf TNCN t\u1ea1i Vi\u1ec7t Nam<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/est.haro-inc.com\/vi\/payroll-vi\/vietnam-payroll-deductions\/\">C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam<\/a><\/li>\n<\/ul>\n\n\n<div class=\"p-blogParts post_content\" data-partsID=\"976\">\n<div class=\"swell-block-fullWide pc-py-60 sp-py-40 has-bg-img alignfull lazyload\" style=\"background-color:rgba(247, 247, 247, 0.41)\" data-bg=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/DSC_1122.jpg\"><div class=\"swell-block-fullWide__inner l-article\">\n<div class=\"wp-block-columns\">\n<div class=\"wp-block-column\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"600\" height=\"400\" src=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2.png\" alt=\"\" class=\"wp-image-504\" srcset=\"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2.png 600w, https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2-300x200.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<div class=\"swell-block-button blue_ is-style-btn_normal\"><a href=\"https:\/\/est.haro-inc.com\/vi\/download\/\" class=\"swell-block-button__link\"><span>T\u1ea3i t\u00e0i li\u1ec7u<\/span><\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"600\" height=\"400\" src=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1.png\" alt=\"\" class=\"wp-image-505\" srcset=\"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1.png 600w, https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1-300x200.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<div class=\"swell-block-button green_ is-style-btn_normal\"><a href=\"https:\/\/est.haro-inc.com\/vi\/contact\/\" class=\"swell-block-button__link\"><span>Li\u00ean h\u1ec7<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Ch\u1ec9 c\u00f2n kho\u1ea3ng 1 th\u00e1ng n\u1eefa, v\u00e0o ng\u00e0y 01\/07\/2026, Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1eeda \u0111\u1ed5i s\u1ed1 109\/2025\/QH15 s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. Tr\u00ean th\u1ef1c t\u1ebf, c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng nh\u01b0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn 5 b\u1eadc m\u1edbi v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u00e2ng cao \u0111\u00e3 \u0111\u01b0\u1ee3c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1165,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"swell_btn_cv_data":"","_locale":"vi","_original_post":"https:\/\/est.haro-inc.com\/?p=1428","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-1433","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-pit-vn","vi"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/12\/column6.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1433","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/comments?post=1433"}],"version-history":[{"count":1,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1433\/revisions"}],"predecessor-version":[{"id":1434,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1433\/revisions\/1434"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/media\/1165"}],"wp:attachment":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/media?parent=1433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/categories?post=1433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/tags?post=1433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}