{"id":6089,"date":"2025-12-02T17:29:42","date_gmt":"2025-12-02T10:29:42","guid":{"rendered":"https:\/\/vinatpt.com\/cach-xu-ly-quyet-toan-thue-thu-nhap-ca-nhan-2025-cho-nhan-vien-nuoc-ngoai-tai-viet-nam\/"},"modified":"2026-02-10T13:25:19","modified_gmt":"2026-02-10T06:25:19","slug":"cach-xu-ly-quyet-toan-thue-thu-nhap-ca-nhan-2025-cho-nhan-vien-nuoc-ngoai-tai-viet-nam","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/cach-xu-ly-quyet-toan-thue-thu-nhap-ca-nhan-2025-cho-nhan-vien-nuoc-ngoai-tai-viet-nam\/","title":{"rendered":"C\u00e1ch x\u1eed l\u00fd Quy\u1ebft to\u00e1n Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 cho nh\u00e2n vi\u00ean n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6114 size-full\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Quyet-toan-thue-thu-nhap-ca-nhan-nam-2025-cho-nhan-vien-nuoc-ngoai-tai-Viet-Nam.webp\" alt=\"Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025 cho nh\u00e2n vi\u00ean n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\" width=\"2400\" height=\"1260\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Quyet-toan-thue-thu-nhap-ca-nhan-nam-2025-cho-nhan-vien-nuoc-ngoai-tai-Viet-Nam.webp 2400w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Quyet-toan-thue-thu-nhap-ca-nhan-nam-2025-cho-nhan-vien-nuoc-ngoai-tai-Viet-Nam-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Quyet-toan-thue-thu-nhap-ca-nhan-nam-2025-cho-nhan-vien-nuoc-ngoai-tai-Viet-Nam-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Quyet-toan-thue-thu-nhap-ca-nhan-nam-2025-cho-nhan-vien-nuoc-ngoai-tai-Viet-Nam-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Quyet-toan-thue-thu-nhap-ca-nhan-nam-2025-cho-nhan-vien-nuoc-ngoai-tai-Viet-Nam-1536x806.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Quyet-toan-thue-thu-nhap-ca-nhan-nam-2025-cho-nhan-vien-nuoc-ngoai-tai-Viet-Nam-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/><\/h2>\n<h2><b>1. C\u1eadp nh\u1eadt n\u0103m 2025: Nh\u1eefng \u0111i\u1ec3m m\u1edbi trong Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam d\u00e0nh cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n<p>Vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2025 s\u1ebd ch\u1ecbu \u1ea3nh h\u01b0\u1edfng b\u1edfi m\u1ed9t s\u1ed1 thay \u0111\u1ed5i quan tr\u1ecdng trong c\u00e1c quy \u0111\u1ecbnh v\u1ec1 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1ea1i Vi\u1ec7t Nam m\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd. \u0110\u1ec3 chu\u1ea9n b\u1ecb t\u1ed1t cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf s\u1eafp t\u1edbi, c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea7n n\u1eafm r\u00f5 c\u00e1c c\u1eadp nh\u1eadt ch\u00ednh bao g\u1ed3m:<\/p>\n<ul>\n<li>T\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: M\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n s\u1ebd t\u0103ng t\u1eeb 11 tri\u1ec7u VN\u0110\/th\u00e1ng l\u00ean 15,5 tri\u1ec7u VN\u0110\/th\u00e1ng, v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 4,4 tri\u1ec7u VN\u0110\/th\u00e1ng l\u00ean 6,2 tri\u1ec7u VN\u0110\/th\u00e1ng. Thay \u0111\u1ed5i n\u00e0y, d\u00f9 \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, nh\u01b0ng l\u1ea1i l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p ho\u1ea1ch \u0111\u1ecbnh d\u00f2ng ti\u1ec1n khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf h\u00e0ng n\u0103m.<\/li>\n<li>M\u1edf r\u1ed9ng c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb: D\u1ef1 th\u1ea3o lu\u1eadt thu\u1ebf TNCN \u0111\u1ec1 xu\u1ea5t c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb m\u1edbi cho y t\u1ebf, gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o. \u0110i\u1ec1u n\u00e0y cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 h\u1ed7 tr\u1ee3.<\/li>\n<li>Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed: B\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 1 th\u00e1ng 4 n\u0103m 2025, c\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n. Do \u0111\u00f3, khi quy\u1ebft to\u00e1n thu\u1ebf, c\u00e1c c\u00e1 nh\u00e2n kinh doanh c\u1ea7n ki\u1ec3m tra k\u1ef9 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n \u0111\u1ec3 tr\u00e1nh k\u00ea khai tr\u00f9ng l\u1eb7p ho\u1eb7c thi\u1ebfu s\u00f3t.<\/li>\n<\/ul>\n<p>Nh\u1eefng thay \u0111\u1ed5i n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1, c\u00e1ch t\u00ednh to\u00e1n v\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf cu\u1ed1i c\u00f9ng ph\u1ea3i n\u1ed9p khi \u0111\u1ebfn h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf. C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i n\u00ean chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a m\u00ecnh.<\/p>\n<p>\u0110\u1eb7c bi\u1ec7t, nh\u00e2n s\u1ef1 n\u01b0\u1edbc ngo\u00e0i nh\u01b0 chuy\u00ean gia, qu\u1ea3n l\u00fd l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh m\u1edbi \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 v\u00e0 k\u1ecbp th\u1eddi. Vi\u1ec7c n\u1eafm b\u1eaft ch\u00ednh s\u00e1ch \u0111\u00fang l\u00fac kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1c y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c x\u1eed l\u00fd s\u1ed1 li\u1ec7u trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u00f9ng T\u01b0 v\u1ea5n Thu\u1ebf Vina TPT.<\/p>\n<h2><b>2. \u0110\u1ed1i t\u01b0\u1ee3ng c\u1ea7n th\u1ef1c hi\u1ec7n Quy\u1ebft to\u00e1n Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n PIT bao g\u1ed3m c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam. <\/span><\/p>\n<ul>\n<li>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa: nh\u1eefng ng\u01b0\u1eddi c\u00f3 th\u1eddi gian l\u01b0u tr\u00fa t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong m\u1ed9t n\u0103m, ho\u1eb7c c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam. Nh\u1eefng c\u00e1 nh\u00e2n n\u00e0y ph\u1ea3i k\u00ea khai to\u00e0n b\u1ed9 thu nh\u1eadp ph\u00e1t sinh c\u1ea3 trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/li>\n<li><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa: Ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n PIT ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng v\u00e0 thu nh\u1eadp t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ul>\n<p>\u0110\u1ecdc th\u00eam v\u1ec1 nh\u1eefng thay \u0111\u1ed5i thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam: <a href=\"https:\/\/vinatpt.com\/vi\/thue-thu-nhap-ca-nhan-tai-viet-nam-huong-dan-toan-dien-cho-nguoi-ban-xu-va-nguoi-nuoc-ngoai\/\">https:\/\/vinatpt.com\/https-vinatpt-com-personal-income-tax-in-vietnam\/<\/a><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, nh\u00e2n vi\u00ean n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c cho c\u00e1c c\u00f4ng ty Vi\u1ec7t Nam nh\u01b0ng c\u0169ng c\u00f3 thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 chu\u1ea9n b\u1ecb c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh ngu\u1ed3n thu nh\u1eadp \u0111\u1ec3 tr\u00e1nh b\u1ecb \u0111\u00e1nh thu\u1ebf hai l\u1ea7n.<\/span><\/p>\n<h2><b>3. T\u1eebng b\u01b0\u1edbc th\u1ef1c hi\u1ec7n: C\u00e1ch x\u1eed l\u00fd Quy\u1ebft to\u00e1n thu\u1ebf cho nh\u00e2n vi\u00ean n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n PIT n\u00ean b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c thu th\u1eadp t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 l\u01b0\u01a1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n ch\u1ee9ng minh c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreign income documents (if any)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u00ednh Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT) t\u1ea1i Vi\u1ec7t Nam cho n\u0103m 2025, \u0111i\u1ec1u thi\u1ebft y\u1ebfu l\u00e0 ph\u1ea3i ph\u00e2n bi\u1ec7t gi\u1eefa c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, v\u00ec ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb \u00e1p d\u1ee5ng kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa: M\u1ed9t c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c coi l\u00e0 c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ebfu l\u01b0u tr\u00fa t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c trong kho\u1ea3ng th\u1eddi gian 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ebfn, ho\u1eb7c c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh.<b><br \/>\n<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c t\u00ednh thu\u1ebf tr\u00ean thu nh\u1eadp to\u00e0n c\u1ea7u, bao g\u1ed3m c\u1ea3 thu nh\u1eadp t\u1eeb ngu\u1ed3n Vi\u1ec7t Nam v\u00e0 thu nh\u1eadp t\u1eeb ngu\u1ed3n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">\u0110\u01b0\u1ee3c h\u01b0\u1edfng gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n: 11 tri\u1ec7u VN\u0110\/th\u00e1ng (\u2248132 tri\u1ec7u VN\u0110\/n\u0103m v\u00e0o n\u0103m 2025; s\u1ebd t\u0103ng l\u00ean 15,5 tri\u1ec7u VN\u0110\/th\u00e1ng t\u1eeb n\u0103m 2026).<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">\u0110\u01b0\u1ee3c h\u01b0\u1edfng gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 4,4 tri\u1ec7u VN\u0110\/th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (\u224852,8 tri\u1ec7u VN\u0110\/n\u0103m v\u00e0o n\u0103m 2025; s\u1ebd t\u0103ng l\u00ean 6,2 tri\u1ec7u VN\u0110\/th\u00e1ng t\u1eeb n\u0103m 2026).<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c bao g\u1ed3m \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n quy\u00ean g\u00f3p t\u1eeb thi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch tr\u1eeb t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ecfi t\u1ed5ng thu nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn, dao \u0111\u1ed9ng t\u1eeb 5% \u0111\u1ebfn 35%, t\u00f9y thu\u1ed9c v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf h\u00e0ng th\u00e1ng.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa: M\u1ed9t c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c coi l\u00e0 kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ebfu l\u01b0u tr\u00fa t\u1ea1i Vi\u1ec7t Nam \u00edt h\u01a1n 183 ng\u00e0y trong m\u1ed9t n\u0103m ho\u1eb7c kh\u00f4ng c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam.<span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ch\u1ec9 b\u1ecb t\u00ednh thu\u1ebf tr\u00ean thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1ef1c ti\u1ebfp ch\u1ecbu thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n (flat tax rates), th\u01b0\u1eddng l\u00e0 20% \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; c\u00e1c thu nh\u1eadp t\u1eeb ngu\u1ed3n Vi\u1ec7t Nam kh\u00e1c c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf t\u1eeb 0,1% \u0111\u1ebfn 20% t\u00f9y theo lo\u1ea1i h\u00ecnh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Hi\u1ec3u r\u00f5 s\u1ef1 ph\u00e2n bi\u1ec7t n\u00e0y \u0111\u1ea3m b\u1ea3o vi\u1ec7c t\u00ednh to\u00e1n thu\u1ebf TNCN ch\u00ednh x\u00e1c, ng\u0103n ch\u1eb7n vi\u1ec7c n\u1ed9p th\u1eeba ho\u1eb7c n\u1ed9p thi\u1ebfu, v\u00e0 gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n to\u00e0n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh n\u0103m 2025.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng, vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n tr\u1ef1c tuy\u1ebfn qua h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed ho\u1eb7c th\u00f4ng qua doanh nghi\u1ec7p. Sau khi n\u1ed9p, c\u1ea7n ki\u1ec3m tra x\u00e1c nh\u1eadn t\u1eeb c\u01a1 quan thu\u1ebf v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu ho\u1eb7c m\u1ee5c \u0111\u00edch ki\u1ec3m to\u00e1n trong t\u01b0\u01a1ng lai. <\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6115 size-full\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Cach-Xu-ly-Quyet-toan-Thue-cho-Nhan-vien-Nuoc-ngoai.webp\" alt=\"C\u00e1ch X\u1eed l\u00fd Quy\u1ebft to\u00e1n Thu\u1ebf cho Nh\u00e2n vi\u00ean N\u01b0\u1edbc ngo\u00e0i\" width=\"2400\" height=\"1260\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Cach-Xu-ly-Quyet-toan-Thue-cho-Nhan-vien-Nuoc-ngoai.webp 2400w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Cach-Xu-ly-Quyet-toan-Thue-cho-Nhan-vien-Nuoc-ngoai-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Cach-Xu-ly-Quyet-toan-Thue-cho-Nhan-vien-Nuoc-ngoai-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Cach-Xu-ly-Quyet-toan-Thue-cho-Nhan-vien-Nuoc-ngoai-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Cach-Xu-ly-Quyet-toan-Thue-cho-Nhan-vien-Nuoc-ngoai-1536x806.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Cach-Xu-ly-Quyet-toan-Thue-cho-Nhan-vien-Nuoc-ngoai-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ffa229; background-color: #003366;\"><a style=\"text-decoration: none; padding: 10px 14px; border-radius: 8px; background: #003366; color: #ffa229; font-weight: 600; font-size: 13px; box-shadow: rgba(15, 76, 58, 0.15) 0px 6px 12px;\" href=\"https:\/\/vinatpt.com\/vi\/payroll-services\/\" target=\"_blank\" rel=\"noopener\">TR\u00c1NH C\u00c1C SAI S\u00d3T PIT NGAY B\u00c2Y GI\u1edc<\/a><\/span><\/p>\n<h2><b>4. C\u00e1c sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p trong Quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1ch ph\u00f2ng tr\u00e1nh<\/b><\/h2>\n<h3><b>4.1 K\u00ea khai thi\u1ebfu s\u1ed1 ng\u00e0y c\u01b0 tr\u00fa<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nhi\u1ec1u ng\u00e0y c\u01b0 tr\u00fa c\u1ee7a nh\u00e2n vi\u00ean n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam b\u1ecb t\u00ednh to\u00e1n sai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n sai \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p: L\u01b0u gi\u1eef h\u1ed3 s\u01a1 chi ti\u1ebft v\u1ec1 ng\u00e0y \u0111\u1ebfn v\u00e0 ng\u00e0y \u0111i c\u1ee7a m\u1ed7i nh\u00e2n vi\u00ean.<\/span><\/li>\n<\/ul>\n<h3><b>4.2 B\u1ecf s\u00f3t thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00e1c d\u1ef1 \u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng k\u00ea khai thu nh\u1eadp n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb truy thu thu\u1ebf trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p: X\u00e1c nh\u1eadn t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp ki\u1ebfm \u0111\u01b0\u1ee3c trong n\u0103m v\u00e0 cung c\u1ea5p b\u1eb1ng ch\u1ee9ng h\u1ee3p ph\u00e1p cho m\u1ed7i ngu\u1ed3n.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h3><b>4.3 \u00c1p d\u1ee5ng sai c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh ho\u1eb7c gi\u1ea3m tr\u1eeb h\u1ee3p ph\u00e1p<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb h\u1ee3p ph\u00e1p kh\u00e1c c\u00f3 th\u1ec3 b\u1ecb \u00e1p d\u1ee5ng sai n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng c\u00e1c h\u1ea1n m\u1ee9c gi\u1ea3m tr\u1eeb c\u0169 c\u00f3 th\u1ec3 g\u00e2y ra vi\u1ec7c n\u1ed9p th\u1eeba ho\u1eb7c kh\u00f4ng tu\u00e2n th\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p: C\u1eadp nh\u1eadt c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 x\u00e1c minh l\u1ea1i c\u00e1c t\u00ednh to\u00e1n tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ul>\n<h2><b>5. Ho\u00e0n thu\u1ebf v\u00e0 <a href=\"https:\/\/www.vietnam-briefing.com\/doing-business-guide\/vietnam\/why-vietnam\/vietnam-double-tax-avoidance-agreements#:~:text=As%20of%202024%2C%20Vietnam%20has,the%20signatories%20of%20the%20agreements.\" target=\"_blank\" rel=\"noopener\">Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA)<\/a> t\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e2n vi\u00ean n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf n\u1ebfu h\u1ecd n\u1ed9p th\u1eeba ho\u1eb7c b\u1ecb \u0111\u00e1nh thu\u1ebf hai l\u1ea7n tr\u00ean c\u00f9ng m\u1ed9t kho\u1ea3n thu nh\u1eadp. Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft nhi\u1ec1u hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u1edbi c\u00e1c qu\u1ed1c gia nh\u01b0 Nh\u1eadt B\u1ea3n, H\u00e0n Qu\u1ed1c, Singapore, M\u1ef9 v\u00e0 \u00dac. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng DTA \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngu\u1ed3n thu nh\u1eadp, th\u1eddi gian l\u01b0u tr\u00fa v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i. Qu\u00e1 tr\u00ecnh n\u00e0y bao g\u1ed3m chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u, n\u1ed9p h\u1ed3 s\u01a1 xin \u00e1p d\u1ee5ng hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u00e0 li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 x\u00e1c nh\u1eadn quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh. <\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6116 size-full\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Tuan-thu-tu-tin.webp\" alt=\"Tu\u00e2n th\u1ee7 t\u1ef1 tin\" width=\"2400\" height=\"1260\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Tuan-thu-tu-tin.webp 2400w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Tuan-thu-tu-tin-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Tuan-thu-tu-tin-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Tuan-thu-tu-tin-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Tuan-thu-tu-tin-1536x806.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/12\/Tuan-thu-tu-tin-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/><\/p>\n<h2><b>6. C\u00e1ch D\u1ecbch v\u1ee5 Thu\u1ebf Vina TPT \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf PIT cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Vina TPT cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 thu\u1ebf TNCN to\u00e0n di\u1ec7n cho nh\u00e2n vi\u00ean n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ed3ng th\u1eddi \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh cho doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">R\u00e0 so\u00e1t h\u1ed3 s\u01a1: Ki\u1ec3m tra c\u1ea9n th\u1eadn h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng l\u01b0\u01a1ng, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, h\u1ed3 s\u01a1 thu nh\u1eadp n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n li\u00ean quan \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi d\u1eef li\u1ec7u \u0111\u1ec1u ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">T\u00ednh to\u00e1n thu\u1ebf: T\u00ednh to\u00e1n thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u00e1p d\u1ee5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 \u0111\u1ea3m b\u1ea3o \u00e1p d\u1ee5ng \u0111\u00fang Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA) \u0111\u1ec3 tr\u00e1nh \u0111\u00e1nh thu\u1ebf tr\u00f9ng.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Chu\u1ea9n b\u1ecb &amp; N\u1ed9p t\u1edd khai: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n PIT v\u00e0 n\u1ed9p qua h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed ho\u1eb7c thay m\u1eb7t doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n, cung c\u1ea5p c\u00e1c b\u00e1o c\u00e1o song ng\u1eef Vi\u1ec7t &#8211; Anh \u0111\u1ec3 d\u1ec5 d\u00e0ng theo d\u00f5i.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">H\u1ed7 tr\u1ee3 ho\u00e0n thu\u1ebf: H\u1ed7 tr\u1ee3 chu\u1ea9n b\u1ecb v\u00e0 theo d\u00f5i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c ho\u00e0n thu\u1ebf k\u1ecbp th\u1eddi v\u00e0 minh b\u1ea1ch.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">T\u01b0 v\u1ea5n th\u01b0\u1eddng xuy\u00ean: \u0110\u1ea1i di\u1ec7n doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m to\u00e1n, y\u00eau c\u1ea7u b\u1ed5 sung t\u00e0i li\u1ec7u ho\u1eb7c gi\u1ea3i tr\u00ecnh, gi\u00fap qu\u1ea3n l\u00fd c\u00e1c y\u00eau c\u1ea7u h\u00e0nh ch\u00ednh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 t\u1ed1i \u0111a h\u00f3a hi\u1ec7u qu\u1ea3 thu\u1ebf cho nh\u00e2n vi\u00ean n\u01b0\u1edbc ngo\u00e0i c\u1ee7a b\u1ea1n \u2013 li\u00ean h\u1ec7 v\u1edbi D\u1ecbch v\u1ee5 Thu\u1ebf Vina TPT ngay h\u00f4m nay!<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button alert is-bevel\" style=\"border-radius:99px;\">\n\t\t<span>\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N MI\u1ec4N PH\u00cd<\/span>\n\t<\/a>\n\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. C\u1eadp nh\u1eadt n\u0103m 2025: Nh\u1eefng \u0111i\u1ec3m m\u1edbi trong Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam d\u00e0nh cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i Vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2025 s\u1ebd ch\u1ecbu \u1ea3nh h\u01b0\u1edfng b\u1edfi m\u1ed9t s\u1ed1 thay \u0111\u1ed5i quan tr\u1ecdng trong c\u00e1c quy \u0111\u1ecbnh v\u1ec1 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1ea1i Vi\u1ec7t Nam m\u00e0 ng\u01b0\u1eddi&#8230;<\/p>\n","protected":false},"author":5,"featured_media":6117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,724],"tags":[860,859,856,863,858,857,862,861,757,792],"class_list":["post-6089","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-tin-tuc-moi-nhat","tag-hiep-dinh-tranh-danh-thue-hai-lan-tai-viet-nam","tag-hoan-thue-tai-viet-nam","tag-quyet-toan-thue-tai-viet-nam","tag-quyet-toan-thue-tncn-tai-viet-nam","tag-thue-thu-nhap-ca-nhan-cho-nguoi-nuoc-ngoai","tag-thue-tncn-cho-nguoi-nuoc-ngoai-tai-viet-nam","tag-tu-van-thue-tai-viet-nam","tag-tuan-thu-thue-cho-nhan-vien-nuoc-ngoai","tag-vietnam-pit-2025-updates","tag-vina-tpt-tax-services"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/6089","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=6089"}],"version-history":[{"count":7,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/6089\/revisions"}],"predecessor-version":[{"id":6118,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/6089\/revisions\/6118"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/6117"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=6089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=6089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=6089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}