{"id":7324,"date":"2026-03-26T17:25:59","date_gmt":"2026-03-26T10:25:59","guid":{"rendered":"https:\/\/vinatpt.com\/cap-nhat-moi-nhat-ve-quyet-toan-thue-thu-nhap-ca-nhan-nam-20025\/"},"modified":"2026-04-14T14:54:21","modified_gmt":"2026-04-14T07:54:21","slug":"cap-nhat-moi-nhat-ve-quyet-toan-thue-thu-nhap-ca-nhan-nam-20025","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/cap-nhat-moi-nhat-ve-quyet-toan-thue-thu-nhap-ca-nhan-nam-20025\/","title":{"rendered":"C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 20025"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">B\u1ea1n \u0111ang ph\u1ee5 tr\u00e1ch c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 thu\u1ebf trong c\u00f4ng ty, hay l\u00e0 c\u00e1 nh\u00e2n \u0111ang l\u00ean k\u1ebf ho\u1ea1ch quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n? Hi\u1ec3u r\u00f5 quy tr\u00ecnh ho\u00e0n t\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u sai s\u00f3t v\u00e0 t\u1ed1i \u01b0u h\u00f3a th\u1eddi gian x\u1eed l\u00fd. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y t\u00f3m t\u1eaft nh\u1eefng th\u00f4ng tin thi\u1ebft y\u1ebfu gi\u00fap b\u1ea1n ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-6874\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-1-scaled.webp\" alt=\"l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 vi\u1ec7c ho\u00e0n t\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-1-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-1-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-1-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-1-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-1-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-1-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h2><b>1. T\u1ea1i sao c\u1ea7n ph\u1ea3i ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 qu\u00e1 tr\u00ecnh m\u00e0 m\u1ed9t c\u00e1 nh\u00e2n t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 thu nh\u1eadp ki\u1ebfm \u0111\u01b0\u1ee3c trong n\u0103m (t\u1eeb ng\u00e0y 1 th\u00e1ng 1 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12), t\u00ednh to\u00e1n l\u1ea1i ch\u00ednh x\u00e1c s\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT) ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh, v\u00e0 so s\u00e1nh v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p ho\u1eb7c kh\u1ea5u tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem c\u00f3 ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf hay kh\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf, kho\u1ea3n thu\u1ebf \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c thanh to\u00e1n \u0111\u00fang h\u1ea1n. Thanh to\u00e1n ch\u1eadm c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ph\u1ea1t, v\u1edbi l\u00e3i su\u1ea5t thanh to\u00e1n ch\u1eadm l\u00e0 0,03% m\u1ed7i ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n thanh to\u00e1n b\u1ed5 sung n\u1ebfu c\u00f3 s\u1ef1 thi\u1ebfu h\u1ee5t (ph\u00ed ph\u1ea1t tr\u1ea3 ch\u1eadm: 0,03% m\u1ed7i ng\u00e0y)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n thu\u1ebf n\u1ebfu \u0111\u00e3 n\u1ed9p th\u1eeba thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf gi\u00fap c\u00e1 nh\u00e2n tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro ph\u00e1p l\u00fd trong t\u01b0\u01a1ng lai. Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p nh\u01b0 mua nh\u00e0, vay ng\u00e2n h\u00e0ng ho\u1eb7c xin visa, c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 th\u1ec3 y\u00eau c\u1ea7u b\u1eb1ng ch\u1ee9ng v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf. N\u1ebfu kh\u00f4ng ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c thu\u1ebf, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c c\u00e1c gi\u1ea5y t\u1edd n\u00e0y khi c\u1ea7n thi\u1ebft.  <\/span><\/p>\n<h2><b>2. Ai ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/ND-CP v\u00e0 C\u00f4ng v\u0103n 883\/TCT-DNNCN, kh\u00f4ng ch\u1ec9 ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp c\u0169ng c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfn h\u00e0nh quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025.<\/span><\/p>\n<h3><b>D\u00e0nh cho t\u1ed5 ch\u1ee9c<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c thu\u1ebf thay m\u1eb7t cho c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng b\u1ea5t k\u1ec3 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay ch\u01b0a, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 thu nh\u1eadp n\u00e0o \u0111\u01b0\u1ee3c tr\u1ea3.<\/span><\/li>\n<\/ul>\n<h3><b>D\u00e0nh cho c\u00e1 nh\u00e2n:<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam (nh\u1eefng ng\u01b0\u1eddi l\u01b0u tr\u00fa t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c trong v\u00f2ng 12 th\u00e1ng li\u00ean ti\u1ebfp k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean \u0111\u1ebfn Vi\u1ec7t Nam) c\u00f3 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba v\u00e0 mu\u1ed1n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c chuy\u1ec3n kho\u1ea3n thu\u1ebf \u0111\u00f3 sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. <\/span><i><span style=\"font-weight: 400;\">(Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 50.000 VND ho\u1eb7c c\u00e1 nh\u00e2n kh\u00f4ng y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb.)<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam tr\u01b0\u1edbc khi r\u1eddi kh\u1ecfi \u0111\u1ea5t n\u01b0\u1edbc c\u0169ng ph\u1ea3i ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf do thi\u00ean tai, h\u1ecfa ho\u1ea1n ho\u1eb7c c\u00e1c s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c c\u0169ng ph\u1ea3i ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n quy\u1ebft to\u00e1n thu\u1ebf TNCN:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 50.000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba, nh\u01b0ng c\u00e1 nh\u00e2n \u0111\u00f3 kh\u00f4ng y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c chuy\u1ec3n kho\u1ea3n thu\u1ebf th\u1eeba sang k\u1ef3 ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n c\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf ph\u1ea3i n\u1ed9p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0111\u00e2y: <a href=\"https:\/\/vinatpt.com\/vi\/cach-tinh-thue-thu-nhap-ca-nhan-nam-2026\/\">C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2026 t\u1ea1i Vi\u1ec7t Nam<\/a><span style=\"font-weight: 400;\"> <\/span><\/p>\n<h2><b>3. H\u1ea1n ch\u00f3t \u0111\u1ec3 ho\u00e0n t\u1ea5t k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 44 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf n\u0103m 2019, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 nh\u01b0 sau:<\/span><\/p>\n<h3><b>\u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp:<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 ba k\u1ec3 t\u1eeb cu\u1ed1i n\u0103m d\u01b0\u01a1ng l\u1ecbch (t\u1ee9c l\u00e0 ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu h\u1ea1n ch\u00f3t r\u01a1i v\u00e0o ng\u00e0y l\u1ec5, th\u1eddi h\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c gia h\u1ea1n \u0111\u1ebfn ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo (th\u01b0\u1eddng l\u00e0 ng\u00e0y 1 th\u00e1ng 4).<\/span><\/li>\n<\/ul>\n<h3><b>\u0110\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n t\u1ef1 k\u00ea khai thu\u1ebf TNCN:<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 4 n\u0103m sau (c\u1ee5 th\u1ec3 l\u00e0 30\/04\/2026)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu h\u1ea1n ch\u00f3t tr\u00f9ng v\u1edbi ng\u00e0y l\u1ec5, th\u1eddi h\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c gia h\u1ea1n \u0111\u1ebfn ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd:<\/b> <span style=\"font-weight: 400;\">N\u1ebfu c\u00e1 nh\u00e2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, vi\u1ec7c n\u1ed9p mu\u1ed9n s\u1ebd kh\u00f4ng b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh do n\u1ed9p ch\u1eadm (Kho\u1ea3n 4, \u0110i\u1ec1u 28, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC).<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-6877\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-2-1-scaled.webp\" alt=\"l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-2-1-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-2-1-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-2-1-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-2-1-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-2-1-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-2-1-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/dich-vu\/tu-van-nhan-su\/services-for-foreign-workers\/\" target=\"_blank\" class=\"button alert is-shade is-medium box-shadow-2 lowercase\" rel=\"noopener\" >\n\t\t<span>KH\u00c1M PH\u00c1 C\u00c1C D\u1ecaCH V\u1ee4 C\u1ee6A CH\u00daNG T\u00d4I<\/span>\n\t<\/a>\n\n<h2><b>4. C\u00e1c gi\u1ea5y t\u1edd c\u1ea7n thi\u1ebft \u0111\u1ec3 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo Kho\u1ea3n 1, M\u1ee5c IV c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 13762\/CTHN-HKDCN (2023), c\u00e1c gi\u1ea5y t\u1edd c\u1ea7n thi\u1ebft \u0111\u1ec3 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c <\/span>thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT) <span style=\"font-weight: 400;\">\u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo ch\u1ee7 \u0111\u1ec1 nh\u01b0 sau:<\/span><\/p>\n<h3><b>D\u00e0nh cho c\u00e1c c\u00e1 nh\u00e2n t\u1ef1 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c.<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">M\u1eabu \u0111\u01a1n khai b\u00e1o thu\u1ebf TNCN s\u1ed1 02\/QTT-TNCN<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c kh\u1ea5u tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c s\u1ed1 <\/span><b>02-1\/BK-QTT-TNCN<\/b> (n\u1ebfu c\u00f3)<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf)<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eb1ng ch\u1ee9ng n\u1ed9p thu\u1ebf (\u0111\u1ed1i v\u1edbi thu nh\u1eadp ki\u1ebfm \u0111\u01b0\u1ee3c \u1edf n\u01b0\u1edbc ngo\u00e0i)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh cho vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf (t\u1eeb thi\u1ec7n, \u0111\u00f3ng g\u00f3p nh\u00e2n \u0111\u1ea1o, b\u1ea3o hi\u1ec3m, v.v.)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y t\u1edd \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (n\u1ebfu ch\u01b0a \u0111\u0103ng k\u00fd tr\u01b0\u1edbc \u0111\u00f3)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng (trong tr\u01b0\u1eddng h\u1ee3p y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf)<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y t\u1edd t\u00f9y th\u00e2n (n\u1ebfu c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u \u0111\u1ec3 x\u00e1c minh)<\/span><\/li>\n<\/ul>\n<h3><b>D\u00e0nh cho c\u00e1c c\u00f4ng ty th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n t\u1ea5t thay m\u1eb7t cho nh\u00e2n vi\u00ean.<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">M\u1eabu \u0111\u01a1n khai b\u00e1o ho\u00e0n t\u1ea5t PIT s\u1ed1 05\/QTT-TNCN<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Ph\u1ee5 l\u1ee5c: 05-1\/BK-QTT-TNCN, 05-2\/BK-QTT-TNCN (n\u1ebfu c\u00f3)<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Danh s\u00e1ch c\u00e1c c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c thu\u1ebf (M\u1eabu s\u1ed1 08\/UQ-QTT-TNCN)<\/li>\n<\/ul>\n<p><b>C\u00e1c t\u00e0i li\u1ec7u n\u1ed9i b\u1ed9 nh\u1eb1m m\u1ee5c \u0111\u00edch ho\u00e0n thi\u1ec7n v\u00e0 gi\u1ea3i th\u00edch:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 l\u01b0\u01a1ng v\u00e0 thu nh\u1eadp c\u1ee7a nh\u00e2n vi\u00ean<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c thanh to\u00e1n thu nh\u1eadp<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c gi\u1ea5y t\u1edd li\u00ean quan kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-6875\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-3-scaled.webp\" alt=\"l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-3-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-3-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-3-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-3-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-3-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/important-notes-on-personal-income-tax-finalization-2025-3-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p>C\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025 th\u00f4ng qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a <a href=\"https:\/\/canhan.gdt.gov.vn\/ICanhan\/Request\" target=\"_blank\" rel=\"noopener\">T\u1ed5ng c\u1ee5c Thu\u1ebf<\/a> ho\u1eb7c \u1ee9ng d\u1ee5ng di \u0111\u1ed9ng eTax.<\/p>\n<h2><b>5. Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 vi\u1ec7c k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c ho\u00e0n t\u1ea5t k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025 ch\u00ednh x\u00e1c v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<h3><b>Xem x\u00e9t t\u1ea5t c\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/h3>\n<p>T\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp, bao g\u1ed3m l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c. \u0110\u1ed1i chi\u1ebfu v\u1edbi <a href=\"https:\/\/luatvietnam.vn\/thue\/luat-thue-thu-nhap-ca-nhan-2025-so-109-2025-qh15-422733-d1.html\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n n\u0103m 2025<\/a> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n<p> &gt;&gt;&gt; <b>Tham kh\u1ea3o:<\/b> <a href=\"https:\/\/vinatpt.com\/vi\/thue-tncn-2026-diem-moi-dang-chu-y-cho-nguoi-lao-dong\/\"><i><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2026: Nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/i><\/a><\/p>\n<h3><b>\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00fang h\u1ea1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng n\u1ebfu \u0111\u0103ng k\u00fd \u0111\u00fang c\u00e1ch. \u0110\u0103ng k\u00fd mu\u1ed9n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn m\u1ea5t quy\u1ec1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng kh\u1ea5u tr\u1eeb. <\/span><\/p>\n<h3><b>\u0110\u1ed1i chi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">So s\u00e1nh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p sau khi ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c \u0111\u1ec3 tr\u00e1nh n\u1ed9p thi\u1ebfu ho\u1eb7c b\u1ecf s\u00f3t kho\u1ea3n ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u00ecn chung, vi\u1ec7c hi\u1ec3u r\u00f5 quy tr\u00ecnh ho\u00e0n t\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025, chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n s\u1ebd gi\u00fap c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p tr\u00e1nh b\u1ecb ph\u1ea1t \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch v\u1ec1 thu\u1ebf. Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p, l\u00e0m vi\u1ec7c v\u1edbi m\u1ed9t c\u00f4ng ty t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p c\u00f3 th\u1ec3 gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00e3y theo d\u00f5i m\u1ee5c Th\u00f4ng tin chi ti\u1ebft &amp; Tin t\u1ee9c c\u1ee7a Vina TPT \u0111\u1ec3 c\u1eadp nh\u1eadt nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt d\u00e0nh cho doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button alert is-bevel\">\n\t\t<span>\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N MI\u1ec4N PH\u00cd<\/span>\n\t<\/a>\n\n","protected":false},"excerpt":{"rendered":"<p>B\u1ea1n \u0111ang ph\u1ee5 tr\u00e1ch c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 thu\u1ebf trong c\u00f4ng ty, hay l\u00e0 c\u00e1 nh\u00e2n \u0111ang l\u00ean k\u1ebf ho\u1ea1ch quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n? Hi\u1ec3u r\u00f5 quy tr\u00ecnh ho\u00e0n t\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u&#8230;<\/p>\n","protected":false},"author":7,"featured_media":7310,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,724],"tags":[1299,1298,1297],"class_list":["post-7324","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-tin-tuc-moi-nhat","tag-chuyen-gia","tag-hoan-thue","tag-mien-giam-thue"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7324","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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=7324"}],"version-history":[{"count":2,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7324\/revisions"}],"predecessor-version":[{"id":7328,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7324\/revisions\/7328"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/7310"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=7324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=7324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=7324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}