{"id":4516,"date":"2025-10-13T12:32:34","date_gmt":"2025-10-13T05:32:34","guid":{"rendered":"https:\/\/hrspring.vn\/consult\/luat-thue-thu-nhap-ca-nhan-sua-doi-2012-26-2012-qh13-152719\/"},"modified":"2025-10-13T12:34:43","modified_gmt":"2025-10-13T05:34:43","slug":"luat-thue-thu-nhap-ca-nhan-sua-doi-2012-26-2012-qh13-152719","status":"publish","type":"post","link":"https:\/\/hrspring.vn\/consult\/luat-thue-thu-nhap-ca-nhan-sua-doi-2012-26-2012-qh13-152719\/","title":{"rendered":"Lu\u1eadt 26\/2012\/QH13 Qu\u1ed1c h\u1ed9i"},"content":{"rendered":"\n\t\t<div class=\"tabbed-content\">\n\t\t\t<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/hrspring.vn\/consult\/luat-thue-thu-nhap-ca-nhan-sua-doi-2012-26-2012-qh13-152719\/#Van_ban_phap_luat\" >V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/hrspring.vn\/consult\/luat-thue-thu-nhap-ca-nhan-sua-doi-2012-26-2012-qh13-152719\/#Luat_thue_thu_nhap_ca_nhan_sua_doi_2012_so_262012QH13_ap_dung_2024\" >Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eeda \u0111\u1ed5i 2012 s\u1ed1 26\/2012\/QH13 \u00e1p d\u1ee5ng 2024<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/hrspring.vn\/consult\/luat-thue-thu-nhap-ca-nhan-sua-doi-2012-26-2012-qh13-152719\/#Thue_TNCN_van_giam_tru_cho_con_thu_3\" >Thu\u1ebf TNCN: v\u1eabn gi\u1ea3m tr\u1eeb cho con th\u1ee9 3<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h4 class=\"uppercase text-left\"><span class=\"ez-toc-section\" id=\"Van_ban_phap_luat\"><\/span>V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\t\t\t<ul class=\"nav nav-tabs nav-normal nav-size-normal nav-left\" role=\"tablist\"><li id=\"tab-t\u00f3m-t\u1eaft-n\u1ed9i-dung\" class=\"tab active has-icon\" role=\"presentation\"><a href=\"#tab_t\u00f3m-t\u1eaft-n\u1ed9i-dung\" role=\"tab\" aria-selected=\"true\" aria-controls=\"tab_t\u00f3m-t\u1eaft-n\u1ed9i-dung\"><span>T\u00f3m t\u1eaft n\u1ed9i dung<\/span><\/a><\/li>\n<li id=\"tab-n\u1ed9i-dung\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_n\u1ed9i-dung\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_n\u1ed9i-dung\"><span>N\u1ed9i dung<\/span><\/a><\/li>\n<li id=\"tab-ti\u1ebfng-anh-(english)\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_ti\u1ebfng-anh-(english)\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_ti\u1ebfng-anh-(english)\"><span>Ti\u1ebfng Anh (English)<\/span><\/a><\/li>\n<li id=\"tab-v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\"><span>V\u0103n b\u1ea3n g\u1ed1c\/PDF<\/span><\/a><\/li>\n<li id=\"tab-l\u01b0\u1ee3c-\u0111\u1ed3\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_l\u01b0\u1ee3c-\u0111\u1ed3\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_l\u01b0\u1ee3c-\u0111\u1ed3\"><span>L\u01b0\u1ee3c \u0111\u1ed3<\/span><\/a><\/li>\n<li id=\"tab-li\u00ean-quan-hi\u1ec7u-l\u1ef1c\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_li\u00ean-quan-hi\u1ec7u-l\u1ef1c\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_li\u00ean-quan-hi\u1ec7u-l\u1ef1c\"><span>Li\u00ean quan hi\u1ec7u l\u1ef1c<\/span><\/a><\/li>\n<li id=\"tab-li\u00ean-quan-n\u1ed9i-dung\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_li\u00ean-quan-n\u1ed9i-dung\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_li\u00ean-quan-n\u1ed9i-dung\"><span>Li\u00ean quan n\u1ed9i dung<\/span><\/a><\/li>\n<li id=\"tab-t\u1ea3i-v\u1ec1\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_t\u1ea3i-v\u1ec1\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_t\u1ea3i-v\u1ec1\"><span>T\u1ea3i v\u1ec1<\/span><\/a><\/li><\/ul><div class=\"tab-panels\"><div id=\"tab_t\u00f3m-t\u1eaft-n\u1ed9i-dung\" class=\"panel active entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-t\u00f3m-t\u1eaft-n\u1ed9i-dung\">\n<html><body><\/p>\n<div id=\"divThuocTinh\" style=\"text-align:justify\">\n<h1 style=\"text-align:justify\"><span class=\"ez-toc-section\" id=\"Luat_thue_thu_nhap_ca_nhan_sua_doi_2012_so_262012QH13_ap_dung_2024\"><\/span> <span> Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eeda \u0111\u1ed5i 2012 s\u1ed1 26\/2012\/QH13 \u00e1p d\u1ee5ng 2024<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<div class=\"px10\" style=\"text-align:justify\"> <\/div>\n<table cellpadding=\"2\" rules=\"all\" style=\"font-size: 11px; border: 1px solid #AFAFAF; line-height: 18px;\">\n<tr align=\"left\" valign=\"top\">\n<td style=\"text-align:justify\" width=\"90px\"> <b>S\u1ed1 hi\u1ec7u:<\/b> <\/td>\n<td style=\"text-align:justify\" width=\"180px\"> 26\/2012\/QH13 <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\" width=\"20px\"> <\/td>\n<td style=\"text-align:justify\" width=\"110px\"> <b>Lo\u1ea1i v\u0103n b\u1ea3n:<\/b> <\/td>\n<td style=\"text-align:justify\" width=\"110px\"> Lu\u1eadt <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td style=\"text-align:justify\"> <b>N\u01a1i ban h\u00e0nh:<\/b> <\/td>\n<td style=\"text-align:justify\"> Qu\u1ed1c h\u1ed9i <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"> <\/td>\n<td style=\"text-align:justify\"> <b>Ng\u01b0\u1eddi k\u00fd:<\/b> <\/td>\n<td style=\"text-align:justify\"> Nguy\u1ec5n Sinh H\u00f9ng <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td style=\"text-align:justify\"> <b>Ng\u00e0y ban h\u00e0nh:<\/b> <\/td>\n<td style=\"text-align:justify\"> 22\/11\/2012 <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"> <\/td>\n<td style=\"text-align:justify\"> <b> Ng\u00e0y hi\u1ec7u l\u1ef1c:<\/b> <\/td>\n<td class=\"text-green\" style=\"text-align:justify\"> 01\/07\/2013 <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td style=\"text-align:justify\"> <b>Ng\u00e0y c\u00f4ng b\u00e1o:<\/b> <\/td>\n<td class=\"text-green\" style=\"text-align:justify\"> 25\/12\/2012 <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"> <\/td>\n<td style=\"text-align:justify\"> <b>S\u1ed1 c\u00f4ng b\u00e1o:<\/b> <\/td>\n<td class=\"text-green\" style=\"text-align:justify\"> T\u1eeb s\u1ed1 767 \u0111\u1ebfn s\u1ed1 768 <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td colspan=\"3\" style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"><\/td>\n<td style=\"text-align:justify\"> <b>T\u00ecnh tr\u1ea1ng:<\/b> <\/td>\n<td class=\"text-red\" style=\"text-align:justify\"> C\u00f2n hi\u1ec7u l\u1ef1c <\/td>\n<\/tr>\n<\/table>\n<div class=\"px10\" style=\"text-align:justify\"> <\/div>\n<\/p><\/div>\n<p><\/body><\/html><br \/>\n<html><body><\/p>\n<div class=\"Tomtatvanban\" style=\"text-align:justify\">\n<h2 style=\"text-align:justify\"><span class=\"ez-toc-section\" id=\"Thue_TNCN_van_giam_tru_cho_con_thu_3\"><\/span>Thu\u1ebf TNCN: v\u1eabn gi\u1ea3m tr\u1eeb cho con th\u1ee9 3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p> <b>Lu\u1eadt s\u1ed1 26\/2012\/QH13 s\u1eeda \u0111\u1ed5i b\u1ed5 sung Lu\u1eadt thu\u1ebf TNCN v\u1eeba \u0111\u01b0\u1ee3c th\u00f4ng qua, v\u1edbi c\u00e1c n\u1ed9i dung thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 sau:<\/b><\/p>\n<p style=\"text-align:justify\">\n<p>&#8211; M\u1ee9c thu nh\u1eadp kh\u1edfi \u0111i\u1ec3m ph\u1ea3i ch\u1ecbu thu\u1ebf: 9 tri\u1ec7u\/th\u00e1ng (108 tri\u1ec7u\/n\u0103m)<\/p>\n<p>&#8211; M\u1ee9c gi\u1ea3m tr\u1eeb v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 3.6 tri\u1ec7u\/ng\u01b0\u1eddi\/th\u00e1ng (Con th\u1ee9 3 tr\u1edf l\u00ean v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o mi\u1ec5n tr\u1eeb gia c\u1ea3nh)<\/p>\n<p>\u0110\u1ebfn ng\u00e0y 1\/7\/2013 n\u1ebfu ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) bi\u1ebfn \u0111\u1ed9ng tr\u00ean 20% th\u00ec UBTVQH s\u1ebd c\u00f3 \u0111i\u1ec1u ch\u1ec9nh th\u00eam.<\/p>\n<p>Ngo\u00e0i ra, Lu\u1eadt c\u0169ng s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/p>\n<p>&#8211; Chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u1ee7y quy\u1ec1n s\u1eed d\u1ee5ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n<p>&#8211; C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd k\u00ec t\u00ednh thu\u1ebf theo n\u0103m b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o trong n\u0103m<\/p>\n<p>&#8211; Th\u00eam ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n chi tr\u1ea3 h\u00e0ng th\u00e1ng v\u00e0o lo\u1ea1i thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n<p><a href=\"https:\/\/hrspring.vn\/consult\/Luat-thue-thu-nhap-ca-nhan-sua-doi-2012-26-2012-QH13\"><span style=\"color:#00a2e8;\">Lu\u1eadt s\u1ed1 26\/2012\/QH13<\/span><\/a> s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/7\/2013. <\/div>\n<p><\/body><\/html><br \/>\n<\/div>\n<div id=\"tab_n\u1ed9i-dung\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-n\u1ed9i-dung\">\n<html><body><\/p>\n<div class=\"content1\" style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse\"><!--VABWAFAATABfADIAMAAyADUAMAAxADAAMgA=--> <\/p>\n<tr>\n<td style=\"width:167.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"223\">\n<div style=\"margin-top:6.0pt; text-align:center\"><b>QU\u1ed0C H\u1ed8I<br \/> &#8212;&#8212;&#8211;<\/b><\/div>\n<\/td>\n<td style=\"width:281.55pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"375\">\n<div style=\"margin-top:6.0pt; text-align:center\"><b>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/> \u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<br \/> &#8212;&#8212;&#8212;&#8212;&#8212;-<\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:167.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"223\">\n<div style=\"margin-top:6.0pt; text-align:center\">Lu\u1eadt s\u1ed1: 26\/2012\/QH13<\/div>\n<\/td>\n<td style=\"width:281.55pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"375\">\n<div style=\"margin-top:6.0pt; text-align:right\"><i>H\u00e0 N\u1ed9i, ng\u00e0y 22 th\u00e1ng 11 n\u0103m 2012<\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt; text-align:justify\">\n<div style=\"margin-top:6.0pt; text-align:center\"><a name=\"loai_1\"><b><span style=\"font-size:12.0pt\">LU\u1eacT<\/span><\/b><\/a><\/div>\n<div style=\"margin-top:6.0pt; text-align:center\"><a name=\"loai_1_name\">S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N<\/a><\/div>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i>C\u0103n c\u1ee9 <a name=\"tvpllink_clrmocjvvu\">Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam n\u0103m 1992<\/a> \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Ngh\u1ecb quy\u1ebft s\u1ed1 <a name=\"tvpllink_ihrnwmfgry\">51\/2001\/QH10<\/a>;<\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i>Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a <a name=\"tvpllink_kasqzqkkqr\">Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12<\/a>,<\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"chuong_1\"><b>\u0110i\u1ec1u 1.<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"chuong_1_name\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_1\">1.<\/a> <a atmm=\".lqhlTootip-974485\" class=\"clsBookmark_dc\" name=\"dc_1\" onclick=\"LS_Tip_Type_Bookmark_dc('.lqhlTip-974485')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-974485')\">Kho\u1ea3n 2 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 3<\/a> <a name=\"dieu_1_name\">\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-562078\" class=\"clsBookmark\" name=\"cumtu_1\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-562078')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-562078')\">\u201c2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, bao g\u1ed3m:<\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, tr\u1eeb c\u00e1c kho\u1ea3n: ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng; ph\u1ee5 c\u1ea5p qu\u1ed1c ph\u00f2ng, an ninh; ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m \u0111\u1ed1i v\u1edbi ng\u00e0nh, ngh\u1ec1 ho\u1eb7c c\u00f4ng vi\u1ec7c \u1edf n\u01a1i l\u00e0m vi\u1ec7c c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m; ph\u1ee5 c\u1ea5p thu h\u00fat, ph\u1ee5 c\u1ea5p khu v\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i, tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, ti\u1ec1n tu\u1ea5t h\u00e0ng th\u00e1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m theo quy \u0111\u1ecbnh c\u1ee7a <a name=\"tvpllink_dliabyaozo\">B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng<\/a>; tr\u1ee3 c\u1ea5p mang t\u00ednh ch\u1ea5t b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00e1c kh\u00f4ng mang t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.\u201d<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-562079\" class=\"clsBookmark\" name=\"cumtu_2\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-562079')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-562079')\">&#8220;5. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, bao g\u1ed3m:<\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng nh\u00e0 \u1edf;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t, quy\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.&#8221;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_2\">2.<\/a> <a atmm=\".lqhlTootip-974486\" class=\"clsBookmark_dc\" name=\"dc_2\" onclick=\"LS_Tip_Type_Bookmark_dc('.lqhlTip-974486')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-974486')\">Kho\u1ea3n 10 \u0110i\u1ec1u 4<\/a> <a name=\"dieu_2_name\">\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">\u201c<a atmm=\".lqhlTootip-1855960\" class=\"clsBookmark\" name=\"diem_a_2_1\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1855960')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1855960')\">10. Ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3; ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n chi tr\u1ea3 h\u00e0ng th\u00e1ng.\u201d<\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_3\">3.<\/a> <a atmm=\".lqhlTootip-974487\" class=\"clsBookmark_dc\" name=\"dc_3\" onclick=\"LS_Tip_Type_Bookmark_dc('.lqhlTip-974487')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-974487')\">\u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 7<\/a> <a name=\"dieu_3_name\">\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/a> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">\u201c<a atmm=\".lqhlTootip-1855971\" class=\"clsBookmark\" name=\"diem_a_3_1\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1855971')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1855971')\">c. K\u1ef3 t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c theo n\u0103m \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/a>\u201d<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-5103085\" class=\"clsBookmark\" name=\"dieu_4\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-5103085')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-5103085')\">4.<\/a> <a atmm=\".lqhlTootip-974488\" class=\"clsBookmark_dc\" name=\"dc_4\" onclick=\"LS_Tip_Type_Bookmark_dc('.lqhlTip-974488')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-974488')\">Kho\u1ea3n 1 \u0110i\u1ec1u 19<\/a> <a atmm=\".lqhlTootip-5103085\" class=\"clsBookmark\" name=\"dieu_4_name\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-5103085')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-5103085')\">\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">\u201c<a atmm=\".lqhlTootip-1855961\" class=\"clsBookmark\" name=\"diem_a_4_1\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1855961')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1855961')\">1. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh g\u1ed3m hai ph\u1ea7n sau \u0111\u00e2y:<\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (108 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m);<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) bi\u1ebfn \u0111\u1ed9ng tr\u00ean 20% so v\u1edbi th\u1eddi \u0111i\u1ec3m Lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh g\u1ea7n nh\u1ea5t th\u00ec Ch\u00ednh ph\u1ee7 tr\u00ecnh \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 c\u1ea3 \u0111\u1ec3 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.\u201d<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-5103086\" class=\"clsBookmark\" name=\"dieu_5\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-5103086')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-5103086')\">5.<\/a> <a atmm=\".lqhlTootip-974489\" class=\"clsBookmark_dc\" name=\"dc_5\" onclick=\"LS_Tip_Type_Bookmark_dc('.lqhlTip-974489')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-974489')\">Kho\u1ea3n 1 \u0110i\u1ec1u 21<\/a> <a atmm=\".lqhlTootip-5103086\" class=\"clsBookmark\" name=\"dieu_5_name\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-5103086')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-5103086')\">\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">\u201c<a atmm=\".lqhlTootip-1855962\" class=\"clsBookmark\" name=\"diem_a_5_1\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1855962')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1855962')\">1. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 v\u00e0 \u0110i\u1ec1u 11 c\u1ee7a Lu\u1eadt n\u00e0y, tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh, ngh\u1ec1 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 \u0110i\u1ec1u 20 c\u1ee7a Lu\u1eadt n\u00e0y.<\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh m\u1ee9c t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n \u0111\u00f3ng g\u00f3p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.\u201d<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-5103087\" class=\"clsBookmark\" name=\"dieu_6\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-5103087')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-5103087')\">6.<\/a> <a atmm=\".lqhlTootip-974490\" class=\"clsBookmark_dc\" name=\"dc_6\" onclick=\"LS_Tip_Type_Bookmark_dc('.lqhlTip-974490')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-974490')\">\u0110i\u1ec1u 24<\/a> <a atmm=\".lqhlTootip-5103087\" class=\"clsBookmark\" name=\"dieu_6_name\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-5103087')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-5103087')\">\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><b>&#8220;<a atmm=\".lqhlTootip-5637635\" class=\"clsBookmark\" name=\"cumtu_24\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-5637635')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-5637635')\">\u0110i\u1ec1u 24. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0<\/a> <a name=\"cumtu_3\">c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/a><\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-5637636\" class=\"clsBookmark\" name=\"khoan_1_24\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-5637636')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-5637636')\">1. Tr\u00e1ch nhi\u1ec7m k\u00ea khai, kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-562082\" class=\"clsBookmark\" name=\"cumtu_5\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-562082')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-562082')\">a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1ea3 cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf;<\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 thu nh\u1eadp v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u01a1n v\u1ecb m\u00ecnh qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.&#8221;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"chuong_2\"><b>\u0110i\u1ec1u 2.<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. <a name=\"chuong_2_name\">Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c \u0111i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c giao trong Lu\u1eadt.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i>Lu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kho\u00e1 XIII, k\u1ef3 h\u1ecdp th\u1ee9 4 th\u00f4ng qua ng\u00e0y 22 th\u00e1ng 11 n\u0103m 2012.<\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse\"><!--VABWAFAATABfADIAMAAyADUAMAAxADAAMgA=--> <\/p>\n<tr style=\"height:24.45pt\">\n<td style=\"width:220.05pt;padding:0cm 5.4pt 0cm 5.4pt;\n  height:24.45pt; text-align:justify\" valign=\"top\" width=\"293\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">\n<\/td>\n<td style=\"width:220.1pt;padding:0cm 5.4pt 0cm 5.4pt;\n  height:24.45pt; text-align:justify\" valign=\"top\" width=\"293\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b>CH\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I<\/p>\n<p> Nguy\u1ec5n Sinh H\u00f9ng<\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt; text-align:justify\"><b> <\/b><\/p>\n<\/p><\/div>\n<p> <!--LdABoAHUAdgBpAGUAbgBwAGgAYQBwAGwAdQBhAHQALgB2AG4A--><\/div>\n<\/p><\/div>\n<p><\/body><\/html><br \/>\n<\/div>\n<div id=\"tab_ti\u1ebfng-anh-(english)\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-ti\u1ebfng-anh-(english)\">\n<html><body><\/p>\n<div class=\"contentDoc\" id=\"tab2\" style=\"padding: 0; width: 760px; text-align:justify\">\n<div class=\"__mucluc\" style=\"display: none; text-align:justify\"> <a class=\"clsmucluc\" style=\"width: 150px; font-size: 15px; font-weight: bold; color: red;\n                                text-decoration: underline; margin-left: 5px;\">M\u1ee4C L\u1ee4C V\u0102N B\u1ea2N <img decoding=\"async\" src=\"https:\/\/cdn.SprinGO.vn\/Images\/new.gif\"\/><\/a> <\/p>\n<div style=\"clear: both; text-align:justify\"> <\/div>\n<div class=\"mlContent mlContentScroll\" style=\"text-align:justify\">\n<div style=\"padding: 10px; padding-bottom: 0px; text-align:right\"> <a class=\"aInMucLuc\" style=\"font-weight: 700; color: #fff; border: 1px solid #f00;\n                                        border-radius: 2px; padding: 0 5px; font-size: 11px; background: #f79522; margin-right: 10px;\n                                        margin-top: 1px;\">In m\u1ee5c l\u1ee5c<\/a><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div style=\"padding: 10px; padding-top: 25px; text-align:justify\">\n<div id=\"ctl00_Content_ThongTinVB_pnlDocContentEN\" style=\"text-align:justify\">\n<div class=\"cldivContentDocEn\" style=\"width: 530px; float: left; margin-right: 15px; background-repeat: no-repeat;\n                                    background-position: 260px 170px; text-align:justify\"> <\/p>\n<div class=\"content1\" style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse\"><!--VABWAFAATABfADIAMAAyADIAMAA2ADAAOQA=--> <\/p>\n<tr style=\"height:38.4pt\">\n<td style=\"width:176.5pt;padding:0in 5.4pt 0in 5.4pt;\n  height:38.4pt; text-align:justify\" valign=\"top\" width=\"235\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>THE NATIONAL ASSEMBLY <br \/> &#8212;&#8212;-<\/b><\/div>\n<\/td>\n<td style=\"width:270.65pt;padding:0in 5.4pt 0in 5.4pt;\n  height:38.4pt; text-align:justify\" valign=\"top\" width=\"361\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>SOCIALIST REPUBLIC OF VIET NAM<br \/> Independence &#8211; Freedom &#8211; Happiness<br \/> &#8212;&#8212;&#8212;-<\/b><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height:16.35pt\">\n<td style=\"width:176.5pt;padding:0in 5.4pt 0in 5.4pt;\n  height:16.35pt; text-align:justify\" valign=\"top\" width=\"235\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">No. 26\/2012\/QH13<\/div>\n<\/td>\n<td style=\"width:270.65pt;padding:0in 5.4pt 0in 5.4pt;\n  height:16.35pt; text-align:justify\" valign=\"top\" width=\"361\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:right\"><i>Hanoi, November 22, 2012 <\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"font-size:11.0pt\">\u00a0<\/span><\/b><\/div>\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span lang=\"VI\" style=\"font-size:12.0pt\">LAW<\/span><\/b><\/div>\n<div style=\"margin-top:6.0pt; text-align:center\"><span lang=\"VI\">AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON PERSONAL INCOME TAX<\/span><\/div>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i><span lang=\"VI\">Pursuant to the <em><span style=\"\">1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented a number of articles\u00a0 under the Resolution No. 51\/2001\/QH10;<\/span><\/em><\/span><\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i><span lang=\"VI\">The National Assembly promulgates the Law on amending and supplementing a number of articles of the Law on personal income tax No. 04\/2007\/QH12,<\/span><\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><b><span lang=\"VI\">Article 1. <\/span><\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">To amend and supplement a number of articles of the Law on personal income tax:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_1\">1. <\/a><span lang=\"VI\">Clause 2 and clause 5 <\/span>of <span lang=\"VI\">Article 3 are amended and supplemented as follows:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">\u201c2. Incomes from salaries and wages, including:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">a) Salaries, wages and amounts of similar nature;<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">b) Allowances, subsidies, except for amounts: Those paid under legal provisions on preferential treatment of persons with meritorious services; defense or security allowances; hazard or danger allowances for persons working in branches, occupations or jobs at places where exist hazardous or dangerous elements; allowances for attraction of laborers to work in certain branches or in certain regions specified by law; allowances for sudden difficulties, allowances for laborers having labor accident or suffering from occupational disease, lump-sum maternity or child adoption allowances; allowances for working capacity loss, lump-sum retirement allowances, monthly survivorship allowances and other allowances as prescribed by law on social insurance; , severance and job-loss allowances specified in the Labor Code; subsidies of social relief nature and other allowances, subsidies without nature of salaries, wages as prescribed by the Government.\u201d <\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">\u201c5. Incomes from transfer of real estate, including:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">a<\/span>)<span lang=\"VI\"> Incomes from transfer of rights to use land and assets attached to land;<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">b) Incomes from transfer of right to own or use residential houses;<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">c) Incomes from transfer of right to lease land or water surface;<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">d) Other incomes earned from transfer of real estate under any form.\u201d<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_2\">2. <\/a><span lang=\"VI\">Clause 10 Article 4 <\/span>is<span lang=\"VI\"> amended and supplemented as follows:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">\u201c10. Retirement pensions paid by the Social Insurance Fund; retirement pensions paid monthly by the Voluntary <span style=\"color:black\">Retirement <\/span>Fund.\u201d \u00a0<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_3\">3. <\/a><span lang=\"VI\">Point c Clause 1 Article 7 <\/span>is<span lang=\"VI\"> amended as follows:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">\u201cc. Tax period upon each transfer or annual tax period, which is applicable to Incomes from transfer of securities.\u201d <\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_4\">4. <\/a><span lang=\"VI\">Clause 1 Article 19 <\/span>is <span lang=\"VI\">amended and supplemented as follows:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">\u201c1. Reduction based on family circumstances means a sum of money deductible from pre-tax income from business, salary or wage of a resident taxpayer. \u00a0Reduction based on family circumstances consists of the following two parts:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">a) Reduction for the taxpayer, which is VND 9 million\/month (VND 108 million\/year);<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">b) Reduction for each dependant of the taxpayer, which is VND 3.6 million\/month.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">In case the Consumer Price Index (CPI) changes over 20% compared to the effective time of the Law or the latest time point of adjusting the reduction based on family circumstances, the Government submits to the Standing committee of the National Assembly for adjustment of the reduction based on family circumstances specified in this clause in conformity with changes of price in order to apply for the next tax term.\u201d<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_5\">5. <\/a><span lang=\"VI\">Clause 1 Article 21 is amended and supplemented as follows:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">\u201c1. A taxed income from business, salary or wage is the total of taxable incomes specified in Articles 10 and 11 of this Law minus premiums of social insurance, health insurance, unemployment insurance and professional liability insurance for some professions and jobs subject to compulsory insurance, the Voluntary <span style=\"color:black\">Retirement <\/span>Fund and reductions specified in Articles 19 and 20 of this Law.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">The Government shall stipulate the maximum level permitted to minus for amounts of contribution in the Voluntary <span style=\"color:black\">Retirement <\/span>Fund specified in this clause.\u201d <\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_6\">6. <\/a><span lang=\"VI\">Article 24 is amended and supplemented as follows:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><b><span lang=\"VI\">\u201c<em><span style=\"font-style:normal\">Article 24.<\/span><\/em><\/span><\/b><span lang=\"VI\"> <b>Responsibilities of income-paying organizations and individuals and responsibilities of resident taxpayers<\/b><\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. <span lang=\"VI\">Responsibility to make tax declaration, withholding, payment and finalization is specified as follows:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">a<\/span>)<span lang=\"VI\"> Income-paying organizations and individuals shall make tax declaration, withhold and remit tax into the state budget, and make tax finalization for all kinds of taxable income they pay to taxpayers;<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">b) Individuals who have taxable incomes shall make tax declaration, pay tax into the state budget and make tax finalization as prescribed by law. <\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. <span lang=\"VI\">Income-paying organizations and individuals shall supply information on incomes and dependants of taxpayers under their management as prescribed by law.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. <span lang=\"VI\">The Government shall specify tax withholding rates suitable to each kind of income specified at Point a, Clause 1 of this Article and the tax finalization specified in clause 1 of this Article.&#8221;<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><b><span lang=\"VI\">Article 2. <\/span><\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. <span lang=\"VI\">This Law takes effect on July 01, 2013.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. <span lang=\"VI\">The Government shall detail and guide the implementation of articles, clauses assigned in the Law.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><em><span lang=\"VI\" style=\"\nfont-style:normal\">This Law was passed on November 22, 2012, by the XIII<sup>th<\/sup> National Assembly of the Socialist Republic of Vietnam at its 4<sup>th<\/sup> session.<\/span><\/em><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">\u00a0<\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse\"><!--VABWAFAATABfADIAMAAyADIAMAA2ADAAOQA=--> <\/p>\n<tr style=\"height:24.45pt\">\n<td style=\"width:169.8pt;padding:0in 5.4pt 0in 5.4pt;\n  height:24.45pt; text-align:justify\" valign=\"top\" width=\"226\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span lang=\"VI\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:270.35pt;padding:0in 5.4pt 0in 5.4pt;\n  height:24.45pt; text-align:justify\" valign=\"top\" width=\"360\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b>CHAIRMAN OF THE NATIONAL ASSEMBLY <\/p>\n<p> <\/b><b><span lang=\"VI\">Nguy<\/span>e<\/b><b><span lang=\"VI\">n Sinh H<\/span>u<\/b><b><span lang=\"VI\">ng<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt; text-align:justify\"><b>\u00a0<\/b><\/p>\n<p style=\"text-align:justify\">\u00a0<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<p> <!--LdABoAHUAdgBpAGUAbgBwAGgAYQBwAGwAdQBhAHQALgB2AG4A--><\/p>\n<p style=\"text-align:justify\"><font size=\"2\"> &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<br \/> <\/font><i>This translation is made by <b><font color=\"#FF0000\">SprinGO<\/font><\/b>, Ho Chi Minh City, Vietnam and for reference purposes only. Its copyright is owned by <b><font color=\"#FF0000\">SprinGO<\/font><\/b> and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed<\/i><\/p>\n<\/div><\/div>\n<\/p><\/div>\n<div class=\"NoiDungChiaSe_TA\" style=\"width: 190px; float: right; text-align:justify\"> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<p><\/body><\/html><br \/>\n<\/div>\n<div id=\"tab_v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\">\n<html><body><\/p>\n<div class=\"contentDoc\" id=\"tab3\" style=\"text-align:justify\"> <script language=\"javascript\" type=\"text\/javascript\"> var pageList = new Array(\"\/viewpdf\/U=RVeU56RTTV\/==E9PQTU\"); var currentPage = -1; function gotoPage(status) { if (((currentPage <= 0) &#038;&#038; !status) || ((currentPage == pageList.length - 1) &#038;&#038; status)) return; \/\/ else \/\/ var viewer = document.getElementById(\"framePDFViewer\"); currentPage = (status == 1) ? 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style=\"text-align:justify\">\n<div class=\"vb-card\" style=\"text-align:justify\">\n<div class=\"vb-card__left\" style=\"text-align:justify\">\n<div class=\"vb-card__num\" style=\"text-align:justify\">1<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align:justify\">\n<div class=\"vb-card__title\" style=\"text-align:justify\"><a href=\"https:\/\/SprinGO.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-thue-thu-nhap-ca-nhan-2007-04-2007-QH12-59652.aspx\" rel=\"noopener\" target=\"_blank\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align:justify\">Ban h\u00e0nh: 21\/11\/2007<\/li>\n<li style=\"text-align:justify\">Hi\u1ec7u l\u1ef1c: 01\/01\/2009<\/li>\n<li style=\"text-align:justify\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align:justify\">C\u1eadp nh\u1eadt: 11\/12\/2007<\/li>\n<\/ul><\/div>\n<\/p><\/div>\n<div class=\"vb-card\" style=\"text-align:justify\">\n<div class=\"vb-card__left\" style=\"text-align:justify\">\n<div class=\"vb-card__num\" style=\"text-align:justify\">2<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align:justify\">\n<div class=\"vb-card__title\" style=\"text-align:justify\"><a href=\"https:\/\/SprinGO.vn\/van-ban\/Thue-Phi-Le-Phi\/Van-ban-hop-nhat-08-VBHN-VPQH-hop-nhat-Luat-Thue-thu-nhap-ca-nhan-163635.aspx\" rel=\"noopener\" target=\"_blank\">V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 08\/VBHN-VPQH h\u1ee3p nh\u1ea5t Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n do V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i ban h\u00e0nh<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align:justify\">Ban h\u00e0nh: 12\/12\/2012<\/li>\n<li style=\"text-align:justify\">H\u1ee3p nh\u1ea5t: 12\/12\/2012<\/li>\n<li style=\"text-align:justify\">T\u00ecnh tr\u1ea1ng: Kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p<\/li>\n<li style=\"text-align:justify\">C\u1eadp nh\u1eadt: 17\/01\/2013<\/li>\n<\/ul><\/div>\n<\/p><\/div>\n<div class=\"vb-card\" style=\"text-align:justify\">\n<div class=\"vb-card__left\" style=\"text-align:justify\">\n<div class=\"vb-card__num\" style=\"text-align:justify\">3<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align:justify\">\n<div class=\"vb-card__title\" style=\"text-align:justify\"><a href=\"https:\/\/SprinGO.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-sua-doi-cac-Luat-ve-thue-2014-259208.aspx\" rel=\"noopener\" target=\"_blank\">Lu\u1eadt s\u1eeda \u0111\u1ed5i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf 2014<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align:justify\">Ban h\u00e0nh: 26\/11\/2014<\/li>\n<li style=\"text-align:justify\">Hi\u1ec7u l\u1ef1c: 01\/01\/2015<\/li>\n<li style=\"text-align:justify\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align:justify\">C\u1eadp nh\u1eadt: 03\/12\/2014<\/li>\n<\/ul><\/div>\n<\/p><\/div>\n<div class=\"vb-card\" style=\"text-align:justify\">\n<div class=\"vb-card__left\" style=\"text-align:justify\">\n<div class=\"vb-card__num\" style=\"text-align:justify\">4<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align:justify\">\n<div class=\"vb-card__title\" style=\"text-align:justify\"><a href=\"https:\/\/SprinGO.vn\/van-ban\/Thue-Phi-Le-Phi\/Van-ban-hop-nhat-15-VBHN-VPQH-2014-hop-nhat-Luat-thue-thu-nhap-ca-nhan-264500.aspx\" rel=\"noopener\" target=\"_blank\">V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 15\/VBHN-VPQH 2014 h\u1ee3p nh\u1ea5t Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n do V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i ban h\u00e0nh<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align:justify\">Ban h\u00e0nh: 11\/12\/2014<\/li>\n<li style=\"text-align:justify\">H\u1ee3p nh\u1ea5t: 11\/12\/2014<\/li>\n<li style=\"text-align:justify\">T\u00ecnh tr\u1ea1ng: Kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p<\/li>\n<li style=\"text-align:justify\">C\u1eadp nh\u1eadt: 30\/01\/2015<\/li>\n<\/ul><\/div>\n<\/p><\/div>\n<div class=\"vb-card\" style=\"text-align:justify\">\n<div class=\"vb-card__left\" style=\"text-align:justify\">\n<div class=\"vb-card__num\" style=\"text-align:justify\">5<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align:justify\">\n<div class=\"vb-card__title\" style=\"text-align:justify\"><a href=\"https:\/\/SprinGO.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-quyet-954-2020-UBTVQH14-dieu-chinh-muc-giam-tru-gia-canh-cua-thue-thu-nhap-ca-nhan-444106.aspx\" rel=\"noopener\" target=\"_blank\">Ngh\u1ecb quy\u1ebft 954\/2020\/UBTVQH14 v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n do \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i ban h\u00e0nh<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align:justify\">Ban h\u00e0nh: 02\/06\/2020<\/li>\n<li style=\"text-align:justify\">Hi\u1ec7u l\u1ef1c: 01\/07\/2020<\/li>\n<li style=\"text-align:justify\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align:justify\">C\u1eadp nh\u1eadt: 04\/06\/2020<\/li>\n<\/ul><\/div>\n<\/p><\/div>\n<div class=\"vb-card\" style=\"text-align:justify\">\n<div class=\"vb-card__left\" style=\"text-align:justify\">\n<div class=\"vb-card__num\" style=\"text-align:justify\">6<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align:justify\">\n<div class=\"vb-card__title\" style=\"text-align:justify\"><a href=\"https:\/\/SprinGO.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-sua-doi-Luat-Chung-khoan-Ke-toan-Ngan-sach-Nha-nuoc-Thue-thu-nhap-ca-nhan-2024-622318.aspx\" rel=\"noopener\" target=\"_blank\">Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt Ch\u1ee9ng kho\u00e1n, Lu\u1eadt K\u1ebf to\u00e1n, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, Lu\u1eadt Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt D\u1ef1 tr\u1eef qu\u1ed1c gia, Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh 2024<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align:justify\">Ban h\u00e0nh: 29\/11\/2024<\/li>\n<li style=\"text-align:justify\">Hi\u1ec7u l\u1ef1c: 01\/01\/2025<\/li>\n<li style=\"text-align:justify\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align:justify\">C\u1eadp nh\u1eadt: 17\/12\/2024<\/li>\n<\/ul><\/div>\n<\/p><\/div>\n<div class=\"vb-card\" style=\"text-align:justify\">\n<div class=\"vb-card__left\" style=\"text-align:justify\">\n<div class=\"vb-card__num\" style=\"text-align:justify\">7<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align:justify\">\n<div class=\"vb-card__title\" style=\"text-align:justify\"><a href=\"https:\/\/SprinGO.vn\/van-ban\/Thue-Phi-Le-Phi\/Van-ban-hop-nhat-03-VBHN-VPQH-2024-Luat-Thue-thu-nhap-ca-nhan-629167.aspx\" rel=\"noopener\" target=\"_blank\">V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 03\/VBHN-VPQH n\u0103m 2024 h\u1ee3p nh\u1ea5t Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n do V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i ban h\u00e0nh<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align:justify\">Ban h\u00e0nh: 16\/09\/2024<\/li>\n<li style=\"text-align:justify\">H\u1ee3p nh\u1ea5t: 16\/09\/2024<\/li>\n<li style=\"text-align:justify\">T\u00ecnh tr\u1ea1ng: Kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p<\/li>\n<li style=\"text-align:justify\">C\u1eadp nh\u1eadt: 29\/10\/2024<\/li>\n<\/ul><\/div>\n<\/p><\/div>\n<div class=\"vb-card\" style=\"text-align:justify\">\n<div class=\"vb-card__left\" style=\"text-align:justify\">\n<div class=\"vb-card__num\" style=\"text-align:justify\">8<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align:justify\">\n<div class=\"vb-card__title\" style=\"text-align:justify\"><a href=\"https:\/\/SprinGO.vn\/van-ban\/Thue-Phi-Le-Phi\/Van-ban-hop-nhat-28-VBHN-VPQH-2025-Luat-Thue-thu-nhap-ca-nhan-651532.aspx\" rel=\"noopener\" target=\"_blank\">V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 28\/VBHN-VPQH n\u0103m 2025 h\u1ee3p nh\u1ea5t Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n do V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i ban h\u00e0nh<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align:justify\">Ban h\u00e0nh: 26\/02\/2025<\/li>\n<li style=\"text-align:justify\">H\u1ee3p nh\u1ea5t: 26\/02\/2025<\/li>\n<li style=\"text-align:justify\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align:justify\">C\u1eadp nh\u1eadt: 14\/04\/2025<\/li>\n<\/ul><\/div>\n<\/p><\/div>\n<div class=\"vb-card\" style=\"text-align:justify\">\n<div class=\"vb-card__left\" style=\"text-align:justify\">\n<div class=\"vb-card__num\" style=\"text-align:justify\">9<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align:justify\">\n<div class=\"vb-card__title\" style=\"text-align:justify\"><a 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