{"id":2795,"date":"2026-09-25T06:46:12","date_gmt":"2026-09-25T06:46:12","guid":{"rendered":"https:\/\/thuecoso14tphcm.gov.vn\/?p=2795"},"modified":"2026-09-25T06:46:12","modified_gmt":"2026-09-25T06:46:12","slug":"huong-dan-tam-nop-thue-thu-nhap-ca-nhan-cho-ho-ca-nhan-kinh-doanh","status":"publish","type":"post","link":"https:\/\/thuecoso14tphcm.gov.vn\/?p=2795","title":{"rendered":"H\u01af\u1edaNG D\u1eaaN T\u1ea0M N\u1ed8P THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N CHO H\u1ed8, C\u00c1 NH\u00c2N KINH DOANH"},"content":{"rendered":"\n

H\u01b0\u1edbng d\u1eabn h\u1ed9, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01a1n gi\u1ea3n (thu\u1ebf su\u1ea5t X doanh thu) theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP ng\u00e0y 05\/03\/2026 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/p>\n\n\n\n

\"\"\/<\/figure>\n\n\n\n

1. V\u1ec1 khai, t\u1ea1m n\u1ed9p thu\u1ebf TNCN<\/p>\n\n\n\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP ng\u00e0y 05\/3\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNCN theo ph\u01b0\u01a1ng ph\u00e1p thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) thu\u1ebf su\u1ea5t th\u1ef1c hi\u1ec7n khai t\u1ea1m n\u1ed9p thu\u1ebf TNCN theo th\u00e1ng ho\u1eb7c theo qu\u00fd tr\u00ean c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, s\u1ed1 thu\u1ebf TNCN t\u1ea1m n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01a1n gi\u1ea3n:<\/p>\n\n\n\n

S\u1ed0 THU\u1ebe TNCN T\u1ea0M N\u1ed8P = DOANH THU T\u00cdNH THU\u1ebe C\u1ee6A TH\u00c1NG\/QU\u00dd x THU\u1ebe SU\u1ea4T<\/p>\n\n\n\n

Trong \u0111\u00f3:<\/p>\n\n\n\n

– Doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu ph\u00e1t sinh trong k\u1ef3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/p>\n\n\n\n

– Thu\u1ebf su\u1ea5t: \u00e1p d\u1ee5ng theo t\u1eebng ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

L\u01b0u \u00fd: Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. K\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

2. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/p>\n\n\n\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP, tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai doanh thu, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng \u0111\u1ecba \u0111i\u1ec3m kinh doanh; thu\u1ebf TNCN \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n\n\n\n

3. Khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m<\/p>\n\n\n\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP th\u00ec h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 03 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 t\u1ea1m n\u1ed9p th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p khi quy\u1ebft to\u00e1n th\u00ec c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP h\u1ed9, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n n\u1ed9p b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch v\u00e0 kh\u00f4ng ph\u1ea3i t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf n\u1ed9p b\u1ed5 sung. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n th\u00ec \u0111\u01b0\u1ee3c x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP.<\/p>\n\n\n\n

Thu\u1ebf c\u01a1 s\u1edf 14 Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh ti\u1ebfp t\u1ee5c \u0111\u1ed3ng h\u00e0nh c\u00f9ng Qu\u00fd h\u1ed9, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n t\u1ed1t ch\u00ednh s\u00e1ch thu\u1ebf.<\/p>\n\n\n\n

Tr\u00e2n tr\u1ecdng.\/.\u200b<\/p>\n","protected":false},"excerpt":{"rendered":"

H\u01b0\u1edbng d\u1eabn h\u1ed9, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01a1n gi\u1ea3n (thu\u1ebf su\u1ea5t X […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41,3,11,12,1,10],"tags":[],"class_list":["post-2795","post","type-post","status-publish","format-standard","hentry","category-ho-kinh-doanh-ca-nhan-kinh-doanh","category-thong-bao","category-tin-ve-thue","category-tin-tong-hop","category-tin-tuc","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2795","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2795"}],"version-history":[{"count":1,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2795\/revisions"}],"predecessor-version":[{"id":2796,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2795\/revisions\/2796"}],"wp:attachment":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}