{"id":1443,"date":"2026-06-15T21:20:45","date_gmt":"2026-06-15T12:20:45","guid":{"rendered":"https:\/\/est.haro-inc.com\/?p=1443"},"modified":"2026-06-15T21:21:49","modified_gmt":"2026-06-15T12:21:49","slug":"vietnam-expatriate-pit-guide","status":"publish","type":"post","link":"https:\/\/est.haro-inc.com\/vi\/tax-pit-vn\/vietnam-expatriate-pit-guide\/","title":{"rendered":"Vietnam Personal Income Tax for Japanese Expatriates \u2014 Residency, Gross-up, and Japan-Vietnam Tax Treaty"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi <strong><span class=\"swl-inline-color has-swl-deep-01-color\">chuy\u00ean gia v\u00e0 qu\u1ea3n l\u00fd Nh\u1eadt B\u1ea3n \u0111\u01b0\u1ee3c ph\u00e1i c\u1eed sang Vi\u1ec7t Nam<\/span><\/strong>, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT) l\u00e0 v\u1ea5n \u0111\u1ec1 ph\u1ee9c t\u1ea1p h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi nh\u00e2n vi\u00ean ng\u01b0\u1eddi Vi\u1ec7t th\u00f4ng th\u01b0\u1eddng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u01b0 c\u00e1ch c\u01b0 tr\u00fa, k\u00ea khai l\u01b0\u01a1ng tr\u1ea3 t\u1ea1i Nh\u1eadt, t\u00ednh gross-up khi h\u1ee3p \u0111\u1ed3ng net-guarantee, \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf Nh\u1eadt-Vi\u1ec7t v\u00e0 quy\u1ebft to\u00e1n khi xu\u1ea5t c\u1ea3nh \u0111\u1ec1u c\u00f3 nh\u1eefng quy t\u1eafc ri\u00eang. B\u00e0i vi\u1ebft n\u00e0y t\u1ed5ng h\u1ee3p m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng c\u00e1c \u0111i\u1ec3m th\u1ef1c ti\u1ec5n v\u1ec1 PIT d\u00e0nh cho chuy\u00ean gia ph\u00e1i c\u1eed, d\u1ef1a tr\u00ean Lu\u1eadt PIT s\u1eeda \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 7\/2026, h\u01b0\u1edbng \u0111\u1ebfn <span class=\"swl-marker mark_orange\">b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 c\u00f4ng ty m\u1eb9 Nh\u1eadt B\u1ea3n v\u00e0 CFO c\u00f4ng ty con Vi\u1ec7t Nam<\/span>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. X\u00e1c \u0111\u1ecbnh c\u01b0 tr\u00fa l\u00e0 \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c x\u1eed l\u00fd thu\u1ebf c\u1ee7a chuy\u00ean gia ph\u00e1i c\u1eed thay \u0111\u1ed5i ho\u00e0n to\u00e0n t\u00f9y thu\u1ed9c v\u00e0o t\u01b0 c\u00e1ch <strong><span class=\"swl-inline-color has-swl-deep-01-color\">c\u00e1 nh\u00e2n c\u01b0 tr\u00fa hay c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/span><\/strong>. Theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC \u0110i\u1ec1u 1, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c coi l\u00e0 c\u01b0 tr\u00fa thu\u1ebf t\u1ea1i Vi\u1ec7t Nam khi \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb <strong>183 ng\u00e0y tr\u1edf l\u00ean trong n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/strong><\/li>\n\n\n\n<li>C\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb <strong>183 ng\u00e0y tr\u1edf l\u00ean trong 12 th\u00e1ng li\u00ean t\u1ee5c<\/strong> k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ebfn Vi\u1ec7t Nam<\/li>\n\n\n\n<li>C\u00f3 <strong>n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean<\/strong> t\u1ea1i Vi\u1ec7t Nam (\u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c nh\u00e0 thu\u00ea c\u00f3 h\u1ee3p \u0111\u1ed3ng t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean)<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table has-fixed-layout\"><table><thead><tr><th>H\u1ea1ng m\u1ee5c<\/th><th>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/th><th>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/th><\/tr><\/thead><tbody><tr><td>Ph\u1ea1m vi ch\u1ecbu thu\u1ebf<\/td><td>Thu nh\u1eadp to\u00e0n c\u1ea7u<\/td><td>Ch\u1ec9 thu nh\u1eadp ngu\u1ed3n Vi\u1ec7t Nam<\/td><\/tr><tr><td>Thu\u1ebf su\u1ea5t<\/td><td>L\u0169y ti\u1ebfn 5-35%<\/td><td>C\u1ed1 \u0111\u1ecbnh 20%<\/td><\/tr><tr><td>Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n\/ph\u1ee5 thu\u1ed9c<\/td><td>C\u00f3<\/td><td>Kh\u00f4ng<\/td><\/tr><tr><td>Quy\u1ebft to\u00e1n n\u0103m<\/td><td>B\u1eaft bu\u1ed9c<\/td><td>Kh\u00f4ng c\u1ea7n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi chuy\u00ean gia ph\u00e1i c\u1eed d\u00e0i h\u1ea1n, h\u1ea7u nh\u01b0 ch\u1eafc ch\u1eafn s\u1ebd tr\u1edf th\u00e0nh <span class=\"swl-marker mark_orange\">c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/span>, do \u0111\u00f3 <strong><span class=\"swl-inline-color has-swl-deep-01-color\">to\u00e0n b\u1ed9 l\u01b0\u01a1ng tr\u1ea3 t\u1ea1i Nh\u1eadt c\u0169ng ph\u1ea3i k\u00ea khai t\u1ea1i Vi\u1ec7t Nam<\/span><\/strong>. \u0110\u00e2y l\u00e0 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p Nh\u1eadt.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. X\u1eed l\u00fd \u0111\u1eb7c bi\u1ec7t n\u0103m \u0111\u1ebfn\/n\u0103m v\u1ec1<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">N\u0103m \u0111\u1ebfn Vi\u1ec7t Nam v\u00e0 n\u0103m v\u1ec1 n\u01b0\u1edbc c\u00f3 c\u00e1ch x\u1eed l\u00fd \u0111\u1eb7c bi\u1ec7t ph\u1ee9c t\u1ea1p. Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh t\u00f9y theo s\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam trong n\u0103m \u0111\u1ebfn.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">N\u0103m \u0111\u1ebfn: Ph\u01b0\u01a1ng ph\u00e1p n\u0103m d\u01b0\u01a1ng l\u1ecbch vs 12 th\u00e1ng li\u00ean t\u1ee5c<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea1t 183 ng\u00e0y trong n\u0103m \u0111\u1ebfn<\/strong>: \u00c1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u0103m d\u01b0\u01a1ng l\u1ecbch. K\u1ef3 t\u00ednh thu\u1ebf l\u00e0 t\u1eeb 1\/1 \u0111\u1ebfn 31\/12 c\u1ee7a n\u0103m \u0111\u00f3.<\/li>\n\n\n\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m \u0111\u1ebfn nh\u01b0ng \u0111\u1ea1t 183 ng\u00e0y trong 12 th\u00e1ng li\u00ean t\u1ee5c<\/strong>: \u00c1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p 12 th\u00e1ng li\u00ean t\u1ee5c. K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean l\u00e0 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ebfn.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u \u00fd v\u1ec1 th\u1eddi gian ch\u1ed3ng l\u1ea5p trong ph\u01b0\u01a1ng ph\u00e1p 12 th\u00e1ng<\/strong>: Khi s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p 12 th\u00e1ng li\u00ean t\u1ee5c, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean (12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ebfn) s\u1ebd ch\u1ed3ng l\u1ea5p v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo. PIT \u0111\u00e3 n\u1ed9p trong ph\u1ea7n ch\u1ed3ng l\u1ea5p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo. N\u1ebfu b\u1ecf qua vi\u1ec7c kh\u1ea5u tr\u1eeb n\u00e0y s\u1ebd d\u1eabn \u0111\u1ebfn n\u1ed9p thu\u1ebf tr\u00f9ng.<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">N\u0103m v\u1ec1: Quy\u1ebft to\u00e1n xu\u1ea5t c\u1ea3nh trong v\u00f2ng 45 ng\u00e0y<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Khi chuy\u00ean gia k\u1ebft th\u00fac ph\u00e1i c\u1eed v\u00e0 v\u1ec1 n\u01b0\u1edbc, ph\u1ea3i <strong><span class=\"swl-inline-color has-swl-deep-01-color\">ho\u00e0n th\u00e0nh quy\u1ebft to\u00e1n PIT trong v\u00f2ng 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y xu\u1ea5t c\u1ea3nh<\/span><\/strong>. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m th\u01b0\u1eddng b\u1ecb b\u1ecf s\u00f3t, \u0111\u1eb7c bi\u1ec7t khi vi\u1ec7c b\u00e0n giao \u0111\u1ed9t ng\u1ed9t gi\u1eefa ng\u01b0\u1eddi ti\u1ec1n nhi\u1ec7m v\u00e0 ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m. N\u1ebfu ch\u1eadm tr\u1ec5 qu\u00e1 90 ng\u00e0y s\u1ebd b\u1ecb ph\u1ea1t t\u1ed1i \u0111a 25 tri\u1ec7u VND.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. T\u00ednh Gross-up v\u00e0 \u1ea3nh h\u01b0\u1edfng t\u1eeb s\u1eeda \u0111\u1ed5i 07\/2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">H\u1ee3p \u0111\u1ed3ng ph\u00e1i c\u1eed c\u1ee7a doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n th\u01b0\u1eddng \u00e1p d\u1ee5ng <strong>net-guarantee<\/strong> (\u0111\u1ea3m b\u1ea3o thu nh\u1eadp sau thu\u1ebf cho chuy\u00ean gia). Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, PIT v\u00e0 ph\u00ed BHXH do doanh nghi\u1ec7p g\u00e1nh \u0111\u01b0\u1ee3c coi l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf b\u1ed5 sung c\u1ee7a chuy\u00ean gia, do \u0111\u00f3 c\u1ea7n th\u1ef1c hi\u1ec7n <span class=\"swl-marker mark_orange\">t\u00ednh ng\u01b0\u1ee3c gross-up<\/span>. L\u01b0u \u00fd: <strong><span class=\"swl-inline-color has-swl-deep-01-color\">theo Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi (b\u1ea3n th\u00e2n 15,5 tri\u1ec7u, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 6,2 tri\u1ec7u VND) \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb 01\/01\/2026<\/span><\/strong>, tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c ch\u00ednh c\u1ee7a Lu\u1eadt.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Thay \u0111\u1ed5i quan tr\u1ecdng theo Lu\u1eadt PIT s\u1eeda \u0111\u1ed5i th\u00e1ng 7\/2026<\/h3>\n\n\n\n<figure class=\"wp-block-table has-fixed-layout\"><table><thead><tr><th>H\u1ea1ng m\u1ee5c<\/th><th>Tr\u01b0\u1edbc s\u1eeda \u0111\u1ed5i<\/th><th>Sau s\u1eeda \u0111\u1ed5i (t\u1eeb 7\/2026)<\/th><\/tr><\/thead><tbody><tr><td>Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n<\/td><td>11 tri\u1ec7u VND\/th\u00e1ng<\/td><td>15,5 tri\u1ec7u VND\/th\u00e1ng (+41%)<\/td><\/tr><tr><td>Gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td><td>4,4 tri\u1ec7u VND\/ng\u01b0\u1eddi<\/td><td>6,2 tri\u1ec7u VND\/ng\u01b0\u1eddi<\/td><\/tr><tr><td>B\u1eadc 2 thu\u1ebf su\u1ea5t<\/td><td>15%<\/td><td>10%<\/td><\/tr><tr><td>B\u1eadc 3 thu\u1ebf su\u1ea5t<\/td><td>25%<\/td><td>20%<\/td><\/tr><tr><td>Ng\u01b0\u1ee1ng thu\u1ebf su\u1ea5t t\u1ed1i \u0111a 35%<\/td><td>Tr\u00ean 80 tri\u1ec7u VND<\/td><td>Tr\u00ean 100 tri\u1ec7u VND<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi chuy\u00ean gia c\u00f3 thu nh\u1eadp cao, vi\u1ec7c <strong><span class=\"swl-inline-color has-swl-deep-01-color\">n\u00e2ng ng\u01b0\u1ee1ng thu\u1ebf su\u1ea5t t\u1ed1i \u0111a 35% t\u1eeb 80 tri\u1ec7u l\u00ean 100 tri\u1ec7u VND<\/span><\/strong> s\u1ebd gi\u1ea3m nh\u1eb9 g\u00e1nh n\u1eb7ng PIT. C\u1ea7n c\u1eadp nh\u1eadt b\u1ea3ng t\u00ednh gross-up n\u1ed9i b\u1ed9 ngay t\u1eeb giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf Nh\u1eadt-Vi\u1ec7t v\u00e0 mi\u1ec5n thu\u1ebf ng\u1eafn h\u1ea1n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf Nh\u1eadt-Vi\u1ec7t (k\u00fd k\u1ebft n\u0103m 1995, \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 205\/2013\/TT-BTC) quy \u0111\u1ecbnh <strong>ch\u1ebf \u0111\u1ed9 mi\u1ec5n thu\u1ebf cho ng\u01b0\u1eddi c\u00f4ng t\u00e1c ng\u1eafn h\u1ea1n<\/strong>. \u0110\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u1ea3 3 \u0111i\u1ec1u ki\u1ec7n sau.<\/p>\n\n\n\n<div class=\"wp-block-group has-border -border02 is-style-bg_grid\"><div class=\"wp-block-group__inner-container\">\n<p class=\"wp-block-paragraph\"><strong>Ba \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf ng\u1eafn h\u1ea1n (\u0110i\u1ec1u 15)<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Th\u1eddi gian c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m t\u00ednh thu\u1ebf<\/li>\n\n\n\n<li>Th\u00f9 lao do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i c\u01b0 tr\u00fa Vi\u1ec7t Nam chi tr\u1ea3<\/li>\n\n\n\n<li>Th\u00f9 lao kh\u00f4ng do c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa (PE) t\u1ea1i Vi\u1ec7t Nam g\u00e1nh ch\u1ecbu<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<p class=\"wp-block-paragraph\"><strong>R\u1ee7i ro Economic Employer<\/strong>: Ngay c\u1ea3 khi l\u01b0\u01a1ng \u0111\u01b0\u1ee3c tr\u1ea3 t\u1ea1i Nh\u1eadt, n\u1ebfu c\u00f4ng ty con Vi\u1ec7t Nam th\u1ef1c t\u1ebf g\u00e1nh ch\u1ecbu chi ph\u00ed qua h\u00ecnh th\u1ee9c recharge (thu h\u1ed3i chi ph\u00ed), c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam c\u00f3 th\u1ec3 coi c\u00f4ng ty con l\u00e0 &#8220;ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u1ef1c t\u1ebf&#8221; v\u00e0 <strong>t\u1eeb ch\u1ed1i \u01b0u \u0111\u00e3i hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/strong>. \u0110\u1eb7c bi\u1ec7t c\u1ea7n th\u1eadn tr\u1ecdng v\u1edbi ch\u1ebf \u0111\u1ed9 chuy\u1ec3n c\u1eed (secondment).<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">5. Ph\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9 chuy\u00ean gia (nh\u00e0 \u1edf, h\u1ecdc ph\u00ed, v\u00e9 m\u00e1y bay)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi chuy\u00ean gia ph\u00e1i c\u1eed, c\u00f3 nhi\u1ec1u kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00e1c v\u1edbi nh\u00e2n vi\u00ean ng\u01b0\u1eddi Vi\u1ec7t th\u00f4ng th\u01b0\u1eddng, m\u1ed7i kho\u1ea3n c\u00f3 quy t\u1eafc x\u1eed l\u00fd thu\u1ebf ri\u00eang bi\u1ec7t.<\/p>\n\n\n\n<figure class=\"wp-block-table has-fixed-layout\"><table><thead><tr><th>H\u1ea1ng m\u1ee5c ph\u1ee5 c\u1ea5p<\/th><th>C\u00e1ch x\u1eed l\u00fd thu\u1ebf<\/th><\/tr><\/thead><tbody><tr><td>Ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf<\/td><td>S\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf HO\u1eb6C &#8220;15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb ti\u1ec1n thu\u00ea nh\u00e0&#8221;, ch\u1ecdn m\u1ee9c <strong>th\u1ea5p h\u01a1n<\/strong> l\u00e0m thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td><\/tr><tr><td>H\u1ecdc ph\u00ed cho con<\/td><td>Doanh nghi\u1ec7p tr\u1ea3 tr\u1ef1c ti\u1ebfp cho tr\u01b0\u1eddng m\u1ea7m non-THPT t\u1ea1i Vi\u1ec7t Nam: <strong>mi\u1ec5n thu\u1ebf<\/strong>. \u0110\u1ea1i h\u1ecdc kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf<\/td><\/tr><tr><td>V\u00e9 m\u00e1y bay v\u1ec1 n\u01b0\u1edbc<\/td><td>1 chuy\u1ebfn kh\u1ee9 h\u1ed3i\/n\u0103m cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng: <strong>mi\u1ec5n thu\u1ebf<\/strong>. V\u00e9 cho gia \u0111\u00ecnh b\u1ecb t\u00ednh thu\u1ebf<\/td><\/tr><tr><td>Chi ph\u00ed chuy\u1ec3n nh\u00e0<\/td><td>Chi ph\u00ed th\u1ef1c t\u1ebf 1 l\u1ea7n khi \u0111\u1ebfn v\u00e0 khi v\u1ec1: <strong>mi\u1ec5n thu\u1ebf<\/strong><\/td><\/tr><tr><td>Ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a<\/td><td>T\u1ed1i \u0111a 730.000 VND\/th\u00e1ng: <strong>mi\u1ec5n thu\u1ebf<\/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>C\u00e1ch \u00e1p d\u1ee5ng \u0111\u00fang m\u1ee9c tr\u1ea7n 15% cho ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf<\/strong>: V\u00ed d\u1ee5 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (kh\u00f4ng bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0) l\u00e0 200 tri\u1ec7u VND, ti\u1ec1n thu\u00ea nh\u00e0 th\u1ef1c t\u1ebf l\u00e0 40 tri\u1ec7u VND. M\u1ee9c tr\u1ea7n 15% l\u00e0 200 \u00d7 15% = 30 tri\u1ec7u VND. V\u00ec 30 tri\u1ec7u < 40 tri\u1ec7u n\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 <strong><span class=\"swl-inline-color has-swl-deep-01-color\">30 tri\u1ec7u VND<\/span><\/strong>, kh\u00f4ng ph\u1ea3i 40 tri\u1ec7u. Vi\u1ec7c k\u00ea khai to\u00e0n b\u1ed9 40 tri\u1ec7u l\u00e0 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">6. Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa (CoR) v\u00e0 tr\u00e1nh \u0111\u00e1nh thu\u1ebf k\u00e9p<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Khi chuy\u00ean gia l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf n\u01b0\u1edbc ngo\u00e0i (PIT \u0111\u00e3 n\u1ed9p t\u1ea1i Vi\u1ec7t Nam) t\u1ea1i Nh\u1eadt B\u1ea3n, c\u1ea7n c\u00f3 <strong><span class=\"swl-inline-color has-swl-deep-01-color\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa thu\u1ebf (Certificate of Residence: CoR)<\/span><\/strong> do c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam c\u1ea5p.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u01a1n xin<\/strong>: M\u1eabu 06\/HTQT<\/li>\n\n\n\n<li><strong>Gi\u1ea5y ch\u1ee9ng nh\u1eadn<\/strong>: M\u1eabu 07\/HTQT<\/li>\n\n\n\n<li><strong>Th\u1eddi gian x\u1eed l\u00fd<\/strong>: 7 ng\u00e0y l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n<\/li>\n\n\n\n<li><strong>Hi\u1ec7u l\u1ef1c<\/strong>: Theo n\u0103m t\u00ednh thu\u1ebf. C\u1ea7n n\u1ed9p \u0111\u01a1n ri\u00eang cho t\u1eebng n\u0103m<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c kh\u00f4ng xin CoR c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn <span class=\"swl-marker mark_orange\">t\u00ecnh tr\u1ea1ng n\u1ed9p thu\u1ebf k\u00e9p t\u1ea1i c\u1ea3 Vi\u1ec7t Nam v\u00e0 Nh\u1eadt B\u1ea3n<\/span>. \u0110\u1eb7c bi\u1ec7t khi bao g\u1ed3m l\u01b0\u01a1ng tr\u1ea3 t\u1ea1i Nh\u1eadt trong quy\u1ebft to\u00e1n n\u0103m t\u1ea1i Vi\u1ec7t Nam, CoR l\u00e0 t\u00e0i li\u1ec7u kh\u00f4ng th\u1ec3 thi\u1ebfu cho vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Nh\u1eadt.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">7. Quy\u1ebft to\u00e1n khi xu\u1ea5t c\u1ea3nh (trong v\u00f2ng 45 ng\u00e0y)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Khi chuy\u00ean gia k\u1ebft th\u00fac ph\u00e1i c\u1eed v\u00e0 r\u1eddi Vi\u1ec7t Nam, ph\u1ea3i ho\u00e0n th\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c PIT sau trong v\u00f2ng 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y xu\u1ea5t c\u1ea3nh.<\/p>\n\n\n\n<figure class=\"wp-block-table has-fixed-layout\"><table><thead><tr><th>Lo\u1ea1i k\u00ea khai<\/th><th>Th\u1eddi h\u1ea1n<\/th><\/tr><\/thead><tbody><tr><td>Kh\u1ea5u tr\u1eeb PIT th\u00e1ng<\/td><td>Tr\u01b0\u1edbc ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo<\/td><\/tr><tr><td>Quy\u1ebft to\u00e1n n\u0103m (c\u00e1 nh\u00e2n t\u1ef1 k\u00ea khai)<\/td><td>Tr\u01b0\u1edbc ng\u00e0y 30\/4 n\u0103m sau<\/td><\/tr><tr><td>Quy\u1ebft to\u00e1n n\u0103m (DN k\u00ea khai thay)<\/td><td>Tr\u01b0\u1edbc ng\u00e0y 31\/3 n\u0103m sau<\/td><\/tr><tr><td>Quy\u1ebft to\u00e1n xu\u1ea5t c\u1ea3nh<\/td><td>Trong v\u00f2ng 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y xu\u1ea5t c\u1ea3nh<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n xu\u1ea5t c\u1ea3nh, c\u1ea7n chu\u1ea9n b\u1ecb <strong><span class=\"swl-inline-color has-swl-deep-01-color\">b\u1ea3n d\u1ecbch ti\u1ebfng Vi\u1ec7t phi\u1ebfu l\u01b0\u01a1ng Nh\u1eadt B\u1ea3n, ch\u1ee9ng t\u1eeb PIT \u0111\u00e3 n\u1ed9p t\u1ea1i Nh\u1eadt v\u00e0 ch\u1ee9ng nh\u1eadn s\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t<\/span><\/strong>. B\u1eaft \u0111\u1ea7u chu\u1ea9n b\u1ecb tr\u01b0\u1edbc 2-3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y xu\u1ea5t c\u1ea3nh l\u00e0 an to\u00e0n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8. Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u1ec1 PIT chuy\u00ean gia c\u1ee7a DN Nh\u1eadt<\/h2>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<p class=\"wp-block-paragraph\"><strong>Sai s\u00f3t 1: Kh\u00f4ng k\u00ea khai l\u01b0\u01a1ng tr\u1ea3 t\u1ea1i Nh\u1eadt<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa ph\u1ea3i ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi <strong>thu nh\u1eadp to\u00e0n c\u1ea7u<\/strong>. L\u01b0\u01a1ng tr\u1ea3 t\u1ea1i c\u00f4ng ty m\u1eb9 Nh\u1eadt B\u1ea3n, ti\u1ec1n th\u01b0\u1edfng t\u1ea1i Nh\u1eadt, th\u1eadm ch\u00ed kho\u1ea3n tr\u1ee3 c\u1ea5p ngh\u1ec9 vi\u1ec7c \u0111\u1ec1u ph\u1ea3i k\u00ea khai t\u1ea1i Vi\u1ec7t Nam. Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 k\u00ea khai l\u01b0\u01a1ng tr\u1ea3 t\u1ea1i Vi\u1ec7t Nam, \u0111\u00e2y l\u00e0 sai s\u00f3t nghi\u00eam tr\u1ecdng nh\u1ea5t.<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<p class=\"wp-block-paragraph\"><strong>Sai s\u00f3t 2: Hi\u1ec3u sai m\u1ee9c tr\u1ea7n 15% ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8220;15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf&#8221; l\u00e0 t\u1ef7 l\u1ec7 t\u00ednh tr\u00ean <strong>t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb ti\u1ec1n thu\u00ea nh\u00e0<\/strong>, kh\u00f4ng ph\u1ea3i tr\u00ean t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n thu\u00ea nh\u00e0. Vi\u1ec7c nh\u1ea7m l\u1eabn m\u1eabu s\u1ed1 c\u00f3 th\u1ec3 khi\u1ebfn s\u1ed1 ti\u1ec1n ch\u1ecbu thu\u1ebf cao h\u01a1n m\u1ee9c c\u1ea7n thi\u1ebft ho\u1eb7c b\u1ecb c\u01a1 quan thu\u1ebf truy thu.<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<p class=\"wp-block-paragraph\"><strong>Sai s\u00f3t 3: Kh\u00f4ng c\u1eadp nh\u1eadt c\u00f4ng th\u1ee9c gross-up theo s\u1eeda \u0111\u1ed5i 07\/2026<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B\u1ea3ng t\u00ednh n\u1ed9i b\u1ed9 v\u00e0 ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng t\u1eeb c\u00f4ng ty m\u1eb9 th\u01b0\u1eddng v\u1eabn \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf c\u0169 (ng\u01b0\u1ee1ng 80 tri\u1ec7u VND). Trong tr\u01b0\u1eddng h\u1ee3p net-guarantee, sai s\u00f3t n\u00e0y s\u1ebd l\u00e0m doanh nghi\u1ec7p ph\u1ea3i g\u00e1nh ch\u1ecbu th\u00eam chi ph\u00ed.<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<p class=\"wp-block-paragraph\"><strong>Sai s\u00f3t 4: B\u1ecf s\u00f3t quy\u1ebft to\u00e1n xu\u1ea5t c\u1ea3nh<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1eb7c bi\u1ec7t khi b\u00e0n giao \u0111\u1ed9t ng\u1ed9t gi\u1eefa ng\u01b0\u1eddi ti\u1ec1n nhi\u1ec7m v\u00e0 ng\u01b0\u1eddi k\u1ebf nhi\u1ec7m, vi\u1ec7c qu\u00ean ho\u00e0n to\u00e0n quy\u1ebft to\u00e1n xu\u1ea5t c\u1ea3nh 45 ng\u00e0y r\u1ea5t hay x\u1ea3y ra. Vi\u1ec7c ch\u1eadm tr\u1ec5 qu\u00e1 90 ng\u00e0y s\u1ebd b\u1ecb ph\u1ea1t t\u1ed1i \u0111a 25 tri\u1ec7u VND, \u0111\u1ed3ng th\u1eddi \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn danh ti\u1ebfng tu\u00e2n th\u1ee7 thu\u1ebf c\u1ee7a c\u00f4ng ty con.<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<p class=\"wp-block-paragraph\"><strong>Sai s\u00f3t 5: Kh\u00f4ng xin CoR g\u00e2y \u0111\u00e1nh thu\u1ebf k\u00e9p<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c b\u1ecf qua th\u1ee7 t\u1ee5c CoR v\u00ec cho r\u1eb1ng &#8220;ch\u1ec9 t\u1ed1n c\u00f4ng s\u1ee9c&#8221; s\u1ebd khi\u1ebfn PIT \u0111\u00e3 n\u1ed9p t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i Nh\u1eadt B\u1ea3n, d\u1eabn \u0111\u1ebfn g\u00e1nh n\u1eb7ng k\u00e9p cho c\u00e1 nh\u00e2n (ho\u1eb7c doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p net-guarantee).<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">9. K\u1ebft lu\u1eadn<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Thu\u1ebf TNCN d\u00e0nh cho chuy\u00ean gia Nh\u1eadt B\u1ea3n ph\u00e1i c\u1eed t\u1ea1i Vi\u1ec7t Nam y\u00eau c\u1ea7u hi\u1ec3u bi\u1ebft t\u1ed5ng h\u1ee3p v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u01b0 tr\u00fa, l\u01b0\u01a1ng tr\u1ea3 t\u1ea1i Nh\u1eadt, t\u00ednh gross-up, Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u00e0 ph\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9. \u0110\u1eb7c bi\u1ec7t, theo Lu\u1eadt PIT s\u1eeda \u0111\u1ed5i th\u00e1ng 7\/2026, vi\u1ec7c <strong><span class=\"swl-inline-color has-swl-deep-01-color\">c\u1eadp nh\u1eadt b\u1ea3ng t\u00ednh gross-up v\u00e0 quy tr\u00ecnh quy\u1ebft to\u00e1n xu\u1ea5t c\u1ea3nh<\/span><\/strong> tr\u1edf th\u00e0nh nhi\u1ec7m v\u1ee5 c\u1ea5p b\u00e1ch. Vi\u1ec7c x\u1eed l\u00fd ph\u00f9 h\u1ee3p ngay t\u1eeb giai \u0111o\u1ea1n l\u1eadp k\u1ebf ho\u1ea1ch ph\u00e1i c\u1eed s\u1ebd gi\u1ea3m thi\u1ec3u r\u1ee7i ro tu\u00e2n th\u1ee7 thu\u1ebf v\u00e0 tr\u00e1nh \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng \u0111\u00e1nh thu\u1ebf k\u00e9p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">B\u00e0i vi\u1ebft li\u00ean quan<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/est.haro-inc.com\/vi\/tax-pit-vi\/vietnam-pit-guide\/\">C\u1ea9m nang c\u01a1 b\u1ea3n 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\/tax-pit-vi\/vietnam-pit-amendment-2026-final-check\/\">Ki\u1ec3m tra cu\u1ed1i: S\u1eeda \u0111\u1ed5i PIT Vi\u1ec7t Nam 2026<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/est.haro-inc.com\/vi\/social-insurance-vi\/social-insurance-for-foreign-employees\/\">B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i d\u00e0nh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/est.haro-inc.com\/vi\/labor-law-contract-vi\/vietnam-work-permit-guide\/\">C\u1ea9m nang gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng 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>\u0110\u1ed1i v\u1edbi chuy\u00ean gia v\u00e0 qu\u1ea3n l\u00fd Nh\u1eadt B\u1ea3n \u0111\u01b0\u1ee3c ph\u00e1i c\u1eed sang Vi\u1ec7t Nam, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT) l\u00e0 v\u1ea5n \u0111\u1ec1 ph\u1ee9c t\u1ea1p h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi nh\u00e2n vi\u00ean ng\u01b0\u1eddi Vi\u1ec7t th\u00f4ng th\u01b0\u1eddng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u01b0 c\u00e1ch c\u01b0 tr\u00fa, k\u00ea khai l\u01b0\u01a1ng tr\u1ea3 t\u1ea1i Nh\u1eadt, t\u00ednh gross-up khi h\u1ee3p \u0111\u1ed3ng [&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=1439","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-1443","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\/1443","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=1443"}],"version-history":[{"count":1,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1443\/revisions"}],"predecessor-version":[{"id":1444,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1443\/revisions\/1444"}],"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=1443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/categories?post=1443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/tags?post=1443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}