{"id":4543,"date":"2025-10-13T17:18:39","date_gmt":"2025-10-13T10:18:39","guid":{"rendered":"https:\/\/hrspring.vn\/consult\/van-ban-hop-nhat-03-vbhn-vpqh-2024-luat-thue-thu-nhap-ca-nhan-629167\/"},"modified":"2025-10-17T09:23:11","modified_gmt":"2025-10-17T02:23:11","slug":"van-ban-hop-nhat-03-vbhn-vpqh-2024-luat-thue-thu-nhap-ca-nhan-629167","status":"publish","type":"post","link":"https:\/\/hrspring.vn\/consult\/van-ban-hop-nhat-03-vbhn-vpqh-2024-luat-thue-thu-nhap-ca-nhan-629167\/","title":{"rendered":"V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 03\/VBHN-VPQH V\u0103n ph\u00f2ng qu\u1ed1c h\u1ed9i"},"content":{"rendered":"<style>\n.vb-cards{display:block}\n.vb-card{display:flex;align-items:flex-start;gap:12px;border:1px solid #e5e7eb;border-radius:10px;padding:12px;margin:10px 0;background:#fff}\n.vb-card__left{width:36px;display:flex;justify-content:center}\n.vb-card__num{width:28px;height:28px;border-radius:6px;background:#f3f4f6;display:flex;align-items:center;justify-content:center;font-weight:700;color:#6b7280}\n.vb-card__mid{flex:1 1 auto}\n.vb-card__title{font-weight:700;margin-bottom:6px}\n.vb-card__title a{text-decoration:none}\n.vb-card__meta{margin:0;padding-left:16px}\n.vb-card__meta li{margin:2px 0}<\/p>\n<p>.vb-responsive, .vb-responsive * { box-sizing: border-box; }\n.vb-responsive img,\n.vb-responsive video,\n.vb-responsive iframe,\n.vb-responsive embed,\n.vb-responsive object { max-width:100% !important; height:auto !important; }\n.vb-responsive table { width:100% !important; max-width:100% !important; table-layout:auto !important; border-collapse:collapse; }\n.vb-responsive td, .vb-responsive th { word-break:break-word; vertical-align:top; }\n.vb-responsive [width] { width:auto !important; }\n.vb-responsive [style*=\"width:\"] { width:auto !important; max-width:100% !important; }\n.vb-responsive .content1,\n.vb-responsive .nqContent,\n.vb-responsive .container,\n.vb-responsive .wrapper,\n.vb-responsive [class*=\"content\"] { width:auto !important; max-width:100% !important; }\n<\/style>\n\n\t\t<div class=\"tabbed-content\">\n\t\t\t<h4 class=\"uppercase text-left\">V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/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<div class=\"vb-responsive\"><html><body><\/p>\n<div id=\"divThuocTinh\" style=\"text-align:justify\">\n<h1 style=\"text-align:justify\"> <span> <\/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;  max- table-layout:auto; max-width:100%\">\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\"> 03\/VBHN-VPQH <\/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\"> V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t <\/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\"> V\u0103n ph\u00f2ng 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\"> B\u00f9i V\u0103n C\u01b0\u1eddng <\/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\"> 16\/09\/2024 <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"> <\/td>\n<td style=\"text-align:justify\"> <b> Ng\u00e0y h\u1ee3p nh\u1ea5t:<\/b> <\/td>\n<td class=\"text-green\" style=\"text-align:justify\"> 16\/09\/2024 <\/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\"> 26\/10\/2024 <\/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 1147 \u0111\u1ebfn s\u1ed1 1148 <\/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><\/div>\n<div class=\"vb-responsive\"><html><body><\/p>\n<div class=\"Tomtatvanban\" style=\"text-align:justify\"> <\/div>\n<p><\/body><\/html><\/div>\n<\/div>\n<div id=\"tab_n\u1ed9i-dung\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-n\u1ed9i-dung\">\n<div class=\"vb-responsive\"><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;  max- table-layout:auto; max-width:100%\" width=\"100%\"><!--VABWAFAATABfADIAMAAyADQAMQAwADMAMAA=--> <\/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-bottom:6.0pt; text-align:center\"><b>V\u0102N PH\u00d2NG QU\u1ed0C H\u1ed8I<br \/> &#8212;&#8212;&#8211;<\/b><\/div>\n<\/td>\n<td style=\"width:275.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"367\">\n<div style=\"margin-bottom: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-bottom:6.0pt; text-align:center\">S\u1ed1: 03\/VBHN-VPQH<\/div>\n<\/td>\n<td style=\"width:275.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"367\">\n<div style=\"margin-bottom:6.0pt; text-align:right\"><i>H\u00e0 N\u1ed9i, ng\u00e0y 16 th\u00e1ng 9 n\u0103m 2024<\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\n<div style=\"margin-bottom: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-bottom:6.0pt; text-align:center\"><a name=\"loai_1_name\"><b><span style=\"font-size:12.0pt\">THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N<\/span><\/b><\/a><\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 ng\u00e0y 21 th\u00e1ng 11 n\u0103m 2007 c\u1ee7a Qu\u1ed1c h\u1ed9i, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2009, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1. Lu\u1eadt s\u1ed1 26\/2012\/QH13 ng\u00e0y 22 th\u00e1ng 11 n\u0103m 2012 c\u1ee7a Qu\u1ed1c h\u1ed9i 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. Lu\u1eadt s\u1ed1 71\/2014\/QH13 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014 c\u1ee7a Qu\u1ed1c h\u1ed9i s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">3. Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1 31\/2024\/QH15 ng\u00e0y 18 th\u00e1ng 01 n\u0103m 2024 c\u1ee7a Qu\u1ed1c h\u1ed9i, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024<a name=\"_ftnref1\"><\/a><a href=\"#_ftn1\" title=\"\">[1]<\/a>;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">4. Lu\u1eadt s\u1ed1 43\/2024\/QH15 ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2024 c\u1ee7a Qu\u1ed1c h\u1ed9i s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1 31\/2024\/QH15, Lu\u1eadt Nh\u00e0 \u1edf s\u1ed1 27\/2023\/QH15, Lu\u1eadt Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1ed1 29\/2023\/QH15 v\u00e0 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><i>C\u0103n c\u1ee9 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 \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 51\/2001\/QH10;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><i>Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/i><a name=\"_ftnref2\"><\/a><a href=\"#_ftn2\" title=\"\">[2]<\/a><i>.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"chuong_1\"><b>Ch\u01b0\u01a1ng I<\/b><\/a><\/p>\n<div style=\"margin-bottom:6.0pt;background:white; text-align:center\"><a name=\"chuong_1_name\"><b><span style=\"font-size:12.0pt\">NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/span><\/b><\/a><\/div>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_1\"><b>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_2\"><b>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_1\">\u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> ph\u00e1t sinh trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_2\">\u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> ph\u00e1t sinh trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">a) C\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean t\u00ednh trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c t\u00ednh theo 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">b) C\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m c\u00f3 n\u01a1i \u1edf \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u00f3 nh\u00e0 thu\u00ea \u0111\u1ec3 \u1edf t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 th\u1eddi h\u1ea1n.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">3. C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_3\"><b>\u0110i\u1ec1u 3. Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n g\u1ed3m c\u00e1c lo\u1ea1i thu nh\u1eadp sau \u0111\u00e2y, tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_3\">\u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1.<a name=\"_ftnref3\"><\/a><a href=\"#_ftn3\" title=\"\">[3]<\/a><sup> <\/sup>Thu nh\u1eadp t\u1eeb kinh doanh, bao g\u1ed3m:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">a) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">Thu nh\u1eadp t\u1eeb kinh doanh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2.<a name=\"_ftnref4\"><\/a><a href=\"#_ftn4\" title=\"\">[4]<\/a> Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, bao g\u1ed3m:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; 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-bottom:6.0pt;background:white; 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 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng; 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.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, bao g\u1ed3m:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">a) Ti\u1ec1n l\u00e3i cho vay;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">b) L\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">c) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c, tr\u1eeb thu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">4. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, bao g\u1ed3m:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">c) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">5.<a name=\"_ftnref5\"><\/a><a href=\"#_ftn5\" title=\"\">[5]<\/a><sup> <\/sup>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, bao g\u1ed3m:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; 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-bottom:6.0pt;background:white; 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-bottom:6.0pt;background:white; 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-bottom:6.0pt;background:white; 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.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">6. Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, bao g\u1ed3m:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">a) Tr\u00fang th\u01b0\u1edfng x\u1ed5 s\u1ed1;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">b) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">c)<a name=\"_ftnref6\"><\/a><a href=\"#_ftn6\" title=\"\">[6]<\/a><sup> <\/sup>Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">d) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c tr\u00f2 ch\u01a1i, cu\u1ed9c thi c\u00f3 th\u01b0\u1edfng v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c tr\u00fang th\u01b0\u1edfng kh\u00e1c.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">7. Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, bao g\u1ed3m:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">8. Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">9. Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">10. Thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_4\"><b>\u0110i\u1ec1u 4. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">3. Thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">4. Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">5. Thu nh\u1eadp c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">6. Thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ec3 s\u1ea3n xu\u1ea5t.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">7. Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, l\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">8. Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">9. Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m trong gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">10.<a name=\"_ftnref7\"><\/a><a href=\"#_ftn7\" title=\"\">[7]<\/a><sup> <\/sup>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.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">11. Thu nh\u1eadp t\u1eeb h\u1ecdc b\u1ed5ng, bao g\u1ed3m:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">a) H\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">b) H\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc theo ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 khuy\u1ebfn h\u1ecdc c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">12. Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng, kho\u1ea3n b\u1ed3i th\u01b0\u1eddng nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">13. Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb qu\u1ef9 t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">14. Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o d\u01b0\u1edbi h\u00ecnh th\u1ee9c ch\u00ednh ph\u1ee7 v\u00e0 phi ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">15.<a name=\"_ftnref8\"><\/a><a href=\"#_ftn8\" title=\"\">[8]<\/a><sup> <\/sup>Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c cho c\u00e1c h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">16.<a name=\"_ftnref9\"><\/a><a href=\"#_ftn9\" title=\"\">[9]<\/a><sup> <\/sup>Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 t\u00e0u, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0u v\u00e0 c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n xa b\u1edd.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_5\"><b>\u0110i\u1ec1u 5. Gi\u1ea3m thu\u1ebf<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_6\"><b>\u0110i\u1ec1u 6. Quy \u0111\u1ed5i thu nh\u1eadp ch\u1ecbu thu\u1ebf ra \u0110\u1ed3ng Vi\u1ec7t Nam<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1.<a name=\"_ftnref10\"><\/a><a href=\"#_ftn10\" title=\"\">[10]<\/a><sup> <\/sup>Thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng b\u1eb1ng ti\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00f3 ho\u1eb7c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_7\"><b>\u0110i\u1ec1u 7. K\u1ef3 t\u00ednh thu\u1ebf<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">a) K\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh; thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">b) K\u1ef3 t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, tr\u1eeb thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng; thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n; thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i; thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf; thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">c)<a name=\"_ftnref11\"><\/a><a href=\"#_ftn11\" title=\"\">[11]<\/a><sup> <\/sup>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.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf<i>.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_8\"><b>\u0110i\u1ec1u 8. Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf, ho\u00e0n thu\u1ebf, x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">a) S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">b) C\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">c) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_9\"><b>\u0110i\u1ec1u 9. \u00c1p d\u1ee5ng \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"chuong_2\"><b>Ch\u01b0\u01a1ng II<\/b><\/a><\/p>\n<div style=\"margin-bottom:6.0pt;background:white; text-align:center\"><a name=\"chuong_2_name\"><b><span style=\"font-size:12.0pt\">C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe \u0110\u1ed0I V\u1edaI C\u00c1 NH\u00c2N C\u01af TR\u00da<\/span><\/b><\/a><\/div>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"muc_1\"><b>M\u1ee5c 1. X\u00c1C \u0110\u1ecaNH THU NH\u1eacP CH\u1ecaU THU\u1ebe V\u00c0 THU NH\u1eacP T\u00cdNH THU\u1ebe<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_10\"><b>\u0110i\u1ec1u 10. Thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh<\/b><\/a><a name=\"_ftnref12\"><\/a><a href=\"#_ftn12\" title=\"\">[12]<\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Doanh thu l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">3. Thu\u1ebf su\u1ea5t:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">a) Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: 0,5%;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">b) D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 2%.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">Ri\u00eang ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p: 5%;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">c) S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 1,5%;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">d) Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 1%.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_11\"><b>\u0110i\u1ec1u 11. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_4\">kho\u1ea3n 2 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_12\"><b>\u0110i\u1ec1u 12. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 t\u1ed5ng s\u1ed1 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_5\">kho\u1ea3n 3 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_13\"><b>\u0110i\u1ec1u 13. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/b><\/a><a name=\"_ftnref13\"><\/a><a href=\"#_ftn13\" title=\"\">[13]<\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n tr\u1eeb gi\u00e1 mua v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u00e0n th\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_14\"><b>\u0110i\u1ec1u 14. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b><\/a><a name=\"_ftnref14\"><\/a><a href=\"#_ftn14\" title=\"\">[14]<\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1.<a name=\"_ftnref15\"><\/a><a href=\"#_ftn15\" title=\"\">[15]<\/a> Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n; tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh theo gi\u00e1 \u0111\u1ea5t trong b\u1ea3ng gi\u00e1 \u0111\u1ea5t.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_15\"><b>\u0110i\u1ec1u 15. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n tr\u00fang th\u01b0\u1edfng.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_16\"><b>\u0110i\u1ec1u 16. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb b\u1ea3n quy\u1ec1n<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb b\u1ea3n quy\u1ec1n l\u00e0 ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c khi chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 theo t\u1eebng h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb b\u1ea3n quy\u1ec1n l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_17\"><b>\u0110i\u1ec1u 17. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_18\"><b>\u0110i\u1ec1u 18. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">a) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">b) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1eb7ng cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_19\"><b>\u0110i\u1ec1u 19. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1.<a name=\"_ftnref16\"><\/a><a href=\"#_ftn16\" title=\"\">[16]<\/a><sup> <\/sup>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:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; 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-bottom:6.0pt;background:white; 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-bottom:6.0pt;background:white; 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.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n v\u00e0o m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">3. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 ng\u01b0\u1eddi m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng, bao g\u1ed3m:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">a) Con ch\u01b0a th\u00e0nh ni\u00ean; con b\u1ecb t\u00e0n t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">b) C\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh, bao g\u1ed3m con th\u00e0nh ni\u00ean \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p ho\u1eb7c h\u1ecdc ngh\u1ec1; v\u1ee3 ho\u1eb7c ch\u1ed3ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng; b\u1ed1, m\u1eb9 \u0111\u00e3 h\u1ebft tu\u1ed5i lao \u0111\u1ed9ng ho\u1eb7c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng; nh\u1eefng ng\u01b0\u1eddi kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh m\u1ee9c thu nh\u1eadp, k\u00ea khai \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_20\"><b>\u0110i\u1ec1u 20. Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1.<a name=\"_ftnref17\"><\/a><a href=\"#_ftn17\" title=\"\">[17]<\/a><sup> <\/sup>C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp 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, bao g\u1ed3m:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">a) Kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o t\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, ng\u01b0\u1eddi t\u00e0n t\u1eadt, ng\u01b0\u1eddi gi\u00e0 kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">b) Kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. T\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf v\u00e0 c\u00e1c qu\u1ef9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_21\"><b>\u0110i\u1ec1u 21. Thu nh\u1eadp t\u00ednh thu\u1ebf<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1.<a name=\"_ftnref18\"><\/a><a href=\"#_ftn18\" title=\"\">[18]<\/a><sup> <\/sup>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 <a name=\"tc_6\">\u0110i\u1ec1u 10 v\u00e0 \u0110i\u1ec1u 11 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>, 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 <a name=\"tc_7\">\u0110i\u1ec1u 19 v\u00e0 \u0110i\u1ec1u 20 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; 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.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u00fang th\u01b0\u1edfng, ti\u1ec1n b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c <a name=\"tc_8\">\u0111i\u1ec1u 12, 13, 14, 15, 16, 17 v\u00e0 18 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"muc_2\"><b>M\u1ee5c 2. BI\u1ec2U THU\u1ebe<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_22\"><b>\u0110i\u1ec1u 22. Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_9\">kho\u1ea3n 1 \u0110i\u1ec1u 21 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\" width=\"100%\"><!--VABWAFAATABfADIAMAAyADQAMQAwADMAMAA=--> <\/p>\n<thead>\n<tr>\n<td style=\"width:7.16%;border:solid windowtext 1.0pt;padding:\n   1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" width=\"7%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>B\u1eadc thu\u1ebf<\/b><\/div>\n<\/td>\n<td style=\"width:43.36%;border:solid windowtext 1.0pt;\n   border-left:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" width=\"43%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m<br \/> (tri\u1ec7u \u0111\u1ed3ng)<\/b><\/div>\n<\/td>\n<td style=\"width:35.56%;border:solid windowtext 1.0pt;\n   border-left:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" width=\"35%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<br \/> (tri\u1ec7u \u0111\u1ed3ng)<\/b><\/div>\n<\/td>\n<td style=\"width:13.92%;border:solid windowtext 1.0pt;\n   border-left:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" width=\"13%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>Thu\u1ebf su\u1ea5t (%)<\/b><\/div>\n<\/td>\n<\/tr>\n<\/thead>\n<tr>\n<td style=\"width:7.16%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"7%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">1<\/div>\n<\/td>\n<td style=\"width:43.36%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"43%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0110\u1ebfn 60<\/p>\n<\/td>\n<td style=\"width:35.56%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"35%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0110\u1ebfn 5<\/p>\n<\/td>\n<td style=\"width:13.92%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"13%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">5<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:7.16%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"7%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">2<\/div>\n<\/td>\n<td style=\"width:43.36%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"43%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u00ean 60 \u0111\u1ebfn 120<\/p>\n<\/td>\n<td style=\"width:35.56%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"35%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u00ean 5 \u0111\u1ebfn 10<\/p>\n<\/td>\n<td style=\"width:13.92%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"13%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">10<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:7.16%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"7%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">3<\/div>\n<\/td>\n<td style=\"width:43.36%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"43%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u00ean 120 \u0111\u1ebfn 216<\/p>\n<\/td>\n<td style=\"width:35.56%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"35%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u00ean 10 \u0111\u1ebfn 18<\/p>\n<\/td>\n<td style=\"width:13.92%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"13%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">15<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:7.16%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"7%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">4<\/div>\n<\/td>\n<td style=\"width:43.36%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"43%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u00ean 216 \u0111\u1ebfn 384<\/p>\n<\/td>\n<td style=\"width:35.56%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"35%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u00ean 18 \u0111\u1ebfn 32<\/p>\n<\/td>\n<td style=\"width:13.92%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"13%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">20<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:7.16%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"7%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">5<\/div>\n<\/td>\n<td style=\"width:43.36%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"43%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u00ean 384 \u0111\u1ebfn 624<\/p>\n<\/td>\n<td style=\"width:35.56%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"35%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u00ean 32 \u0111\u1ebfn 52<\/p>\n<\/td>\n<td style=\"width:13.92%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"13%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">25<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:7.16%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"7%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">6<\/div>\n<\/td>\n<td style=\"width:43.36%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"43%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u00ean 624 \u0111\u1ebfn 960<\/p>\n<\/td>\n<td style=\"width:35.56%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"35%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u00ean 52 \u0111\u1ebfn 80<\/p>\n<\/td>\n<td style=\"width:13.92%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"13%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">30<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:7.16%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"7%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">7<\/div>\n<\/td>\n<td style=\"width:43.36%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"43%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u00ean 960 <\/p>\n<\/td>\n<td style=\"width:35.56%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"35%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u00ean 80<\/p>\n<\/td>\n<td style=\"width:13.92%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"13%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">35<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_23\"><b>\u0110i\u1ec1u 23. Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_10\">kho\u1ea3n 2 \u0110i\u1ec1u 21 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2.<a name=\"_ftnref19\"><\/a><a href=\"#_ftn19\" title=\"\">[19]<\/a><sup> <\/sup>Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\" width=\"100%\"><!--VABWAFAATABfADIAMAAyADQAMQAwADMAMAA=--> <\/p>\n<tr>\n<td style=\"width:76.48%;border:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"76%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>Thu nh\u1eadp t\u00ednh thu\u1ebf<\/b><\/div>\n<\/td>\n<td style=\"width:23.52%;border:solid windowtext 1.0pt;\n  border-left:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"23%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>Thu\u1ebf su\u1ea5t (%)<\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:76.48%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"76%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">a) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/p>\n<\/td>\n<td style=\"width:23.52%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"23%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">5<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:76.48%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"76%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">b) Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/p>\n<\/td>\n<td style=\"width:23.52%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"23%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">5<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:76.48%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"76%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">c) Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng <\/p>\n<\/td>\n<td style=\"width:23.52%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"23%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">10<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:76.48%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"76%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">d) Thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/p>\n<\/td>\n<td style=\"width:23.52%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"23%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">10<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:76.48%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"76%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0111) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_11\">kho\u1ea3n 1 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y<\/a><\/p>\n<\/td>\n<td style=\"width:23.52%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"23%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">20<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:76.48%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"76%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_12\">kho\u1ea3n 1 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y<\/a><\/p>\n<\/td>\n<td style=\"width:23.52%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"23%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">0,1<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:76.48%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"76%\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">e) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/p>\n<\/td>\n<td style=\"width:23.52%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"23%\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">2<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_24\"><b>\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 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/b><\/a><a name=\"_ftnref20\"><\/a><a href=\"#_ftn20\" title=\"\">[20]<\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">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:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">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;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; 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-bottom:6.0pt;background:white; 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-bottom:6.0pt;background:white; 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.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"chuong_3\"><b>Ch\u01b0\u01a1ng III<\/b><\/a><\/p>\n<div style=\"margin-bottom:6.0pt;background:white; text-align:center\"><a name=\"chuong_3_name\"><b><span style=\"font-size:12.0pt\">C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe \u0110\u1ed0I V\u1edaI C\u00c1 NH\u00c2N KH\u00d4NG C\u01af TR\u00da<\/span><\/b><\/a><\/div>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_25\"><b>\u0110i\u1ec1u 25. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Doanh thu l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ph\u00e1t sinh t\u1eeb vi\u1ec7c cung \u1ee9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 chi ph\u00ed do b\u00ean mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ea3 thay cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">Tr\u01b0\u1eddng h\u1ee3p th\u1ecfa thu\u1eadn h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec doanh thu t\u00ednh thu\u1ebf ph\u1ea3i quy \u0111\u1ed5i l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o t\u1eeb vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">3. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">a) 1% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">b) 5% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">c) 2% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_26\"><b>\u0110i\u1ec1u 26. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 20%.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_27\"><b>\u0110i\u1ec1u 27. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_28\"><b>\u0110i\u1ec1u 28. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 0,1%, kh\u00f4ng ph\u00e2n bi\u1ec7t vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam hay t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_29\"><b>\u0110i\u1ec1u 29. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 2%.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_30\"><b>\u0110i\u1ec1u 30. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 t\u1ea1i Vi\u1ec7t Nam nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_31\"><b>\u0110i\u1ec1u 31. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 10%.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng l\u1ea7n tr\u00fang th\u01b0\u1edfng t\u1ea1i Vi\u1ec7t Nam; thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_32\"><b>\u0110i\u1ec1u 32. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_13\">\u0110i\u1ec1u 25 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp ho\u1eb7c th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i c\u00e1c <a name=\"tc_14\">\u0111i\u1ec1u 26, 27, 30 v\u00e0 31 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa ho\u1eb7c th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp t\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_15\">\u0110i\u1ec1u 28 v\u00e0 \u0110i\u1ec1u 29 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_33\"><b>\u0110i\u1ec1u 33. 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 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1ea3 cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"chuong_4\"><b>Ch\u01b0\u01a1ng IV<\/b><\/a><\/p>\n<div style=\"margin-bottom:6.0pt;background:white; text-align:center\"><a name=\"chuong_4_name\"><b><span style=\"font-size:12.0pt\">\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/b><\/a><a name=\"_ftnref21\"><\/a><a href=\"#_ftn21\" title=\"\">[21]<\/a><\/div>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_34\"><b>\u0110i\u1ec1u 34. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2009.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">2. B\u00e3i b\u1ecf c\u00e1c v\u0103n b\u1ea3n, quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">a) Ph\u00e1p l\u1ec7nh Thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao s\u1ed1 <a class=\"text-blue\" href=\"https:\/\/hrspring.vn\/consult\/phap-lenh-thue-thu-nhap-doi-voi-nguoi-co-thu-nhap-cao-2001-35-2001-pl-ubtvqh10\" target=\"_blank\" title=\"Ph\u00e1p l\u1ec7nh 35\/2001\/PL-UBTVQH10\">35\/2001\/PL-UBTVQH10<\/a> \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Ph\u00e1p l\u1ec7nh s\u1ed1 <a class=\"text-blue\" href=\"https:\/\/hrspring.vn\/consult\/phap-lenh-thue-thu-nhap-nguoi-thu-nhap-cao-2004-sua-doi-14-2004-pl-ubtvqh11\" target=\"_blank\" title=\"Ph\u00e1p l\u1ec7nh 14\/2004\/PL-UBTVQH11\">14\/2004\/PL-UBTVQH11<\/a> ;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">b) Lu\u1eadt Thu\u1ebf chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ban h\u00e0nh ng\u00e0y 22 th\u00e1ng 6 n\u0103m 1994 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 17\/1999\/QH10;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">c) Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p t\u01b0 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 09\/2003\/QH11;<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">d) C\u00e1c quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">3. Nh\u1eefng kho\u1ea3n thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_35\"><b>\u0110i\u1ec1u 35. H\u01b0\u1edbng d\u1eabn thi h\u00e0nh<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt n\u00e0y.\/.<\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADQAMQAwADMAMAA=--> <\/p>\n<tr>\n<td style=\"width:203.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"271\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b> <\/b><\/p>\n<\/td>\n<td style=\"width:239.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"319\">\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>X\u00c1C TH\u1ef0C V\u0102N B\u1ea2N H\u1ee2P NH\u1ea4T<\/b><\/div>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>CH\u1ee6 NHI\u1ec6M<\/p>\n<p> B\u00f9i V\u0103n C\u01b0\u1eddng<\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">\n<div style=\"text-align:justify\">\n<p style=\"text-align:justify\"><span style='font-size:12.0pt;font-family:\"Times New Roman\",\"serif\"'><br clear=\"all\"\/> <\/span><\/p>\n<div style=\"text-align:justify\">\n<div style=\"text-align:justify\"><span style='font-size:12.0pt;font-family:\"Times New Roman\",\"serif\"'> <\/p>\n<hr align=\"left\" size=\"1\" width=\"33%\"\/> <\/span><\/div>\n<\/p><\/div>\n<div id=\"ftn1\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn1\"><\/a><a href=\"#_ftnref1\" title=\"\">[1]<\/a> Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1 31\/2024\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2025 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i hi\u1ec7u l\u1ef1c th\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 43\/2024\/QH15 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1 31\/2024\/QH15, Lu\u1eadt Nh\u00e0 \u1edf s\u1ed1 27\/2023\/QH15, Lu\u1eadt Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1ed1 29\/2023\/QH15 v\u00e0 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024.<\/p>\n<\/p><\/div>\n<div id=\"ftn2\" style=\"text-align:justify\">\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><a name=\"_ftn2\"><\/a><a href=\"#_ftnref2\" title=\"\">[2]<\/a> <span style=\"color:black\">Lu\u1eadt s\u1ed1 26\/2012\/QH13 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 c\u00f3 c\u0103n c\u1ee9 ban h\u00e0nh nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><span style=\"color:black\">\u201c<i>C\u0103n c\u1ee9 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 \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 51\/2001\/QH10;<\/i><\/span><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><i><span style=\"color:black\">Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt 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 s\u1ed1 04\/2007\/QH12.<\/span><\/i><span style=\"color:black\">\u201d.<\/span><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><span style=\"color:black\">Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf c\u00f3 c\u0103n c\u1ee9 ban h\u00e0nh nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><span style=\"color:black\">\u201c<i>C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam;<\/i><\/span><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><i><span style=\"color:black\">Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 32\/2013\/QH13, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 31\/2013\/QH13, Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean s\u1ed1 45\/2009\/QH12, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 21\/2012\/QH13, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12, Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 45\/2005\/QH11, Lu\u1eadt H\u1ea3i quan s\u1ed1 54\/2014\/QH13.<\/span><\/i><span style=\"color:black\">\u201d.<\/span><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\">Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1 31\/2024\/QH15 c\u00f3 c\u0103n c\u1ee9 ban h\u00e0nh nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u201c<i>C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam;<\/i><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><i>Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt \u0110\u1ea5t \u0111ai.<\/i>\u201d.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Lu\u1eadt s\u1ed1 43\/2024\/QH15 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1 31\/2024\/QH15, Lu\u1eadt Nh\u00e0 \u1edf s\u1ed1 27\/2023\/QH15, Lu\u1eadt Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1ed1 29\/2023\/QH15 v\u00e0 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15 c\u00f3 c\u0103n c\u1ee9 ban h\u00e0nh nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u201c<i>C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam;<\/i><\/p>\n<p style=\"margin-bottom: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 Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1 31\/2024\/QH15, Lu\u1eadt Nh\u00e0 \u1edf s\u1ed1 27\/2023\/QH15, Lu\u1eadt Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1ed1 29\/2023\/QH15 v\u00e0 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15.<\/i>\u201d.<\/p>\n<\/p><\/div>\n<div id=\"ftn3\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn3\"><\/a><a href=\"#_ftnref3\" title=\"\">[3]<\/a> <span style=\"color:black;background:white\">Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn4\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn4\"><\/a><a href=\"#_ftnref4\" title=\"\">[4]<\/a> <span style=\"color:black;background:white\">Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 26\/2012\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn5\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn5\"><\/a><a href=\"#_ftnref5\" title=\"\">[5]<\/a> <span style=\"color:black;background:white\">Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 26\/2012\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn6\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn6\"><\/a><a href=\"#_ftnref6\" title=\"\">[6]<\/a> <span style=\"color:black;background:white\">\u0110i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn7\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn7\"><\/a><a href=\"#_ftnref7\" title=\"\">[7]<\/a> <span style=\"color:black;background:white\">Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 26\/2012\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn8\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn8\"><\/a><a href=\"#_ftnref8\" title=\"\">[8]<\/a> <span style=\"color:black;background:white\">Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn9\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn9\"><\/a><a href=\"#_ftnref9\" title=\"\">[9]<\/a> <span style=\"color:black;background:white\">Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn10\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn10\"><\/a><a href=\"#_ftnref10\" title=\"\">[10]<\/a> <span style=\"color:black;background:white\">B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 khi x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf, thu nh\u1eadp t\u00ednh thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i kho\u1ea3n n\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn11\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn11\"><\/a><a href=\"#_ftnref11\" title=\"\">[11]<\/a> <span style=\"color:black;background:white\">\u0110i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 26\/2012\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn12\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn12\"><\/a><a href=\"#_ftnref12\" title=\"\">[12]<\/a> <span style=\"color:black;background:white\">\u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn13\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn13\"><\/a><a href=\"#_ftnref13\" title=\"\">[13]<\/a> <span style=\"color:black;background:white\">\u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn14\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn14\"><\/a><a href=\"#_ftnref14\" title=\"\">[14]<\/a> <span style=\"color:black;background:white\">\u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn15\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn15\"><\/a><a href=\"#_ftnref15\" title=\"\">[15]<\/a> Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 247 c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1 31\/2024\/QH15, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 43\/2024\/QH15 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1 31\/2024\/QH15, Lu\u1eadt Nh\u00e0 \u1edf s\u1ed1 27\/2023\/QH15, Lu\u1eadt Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1ed1 29\/2023\/QH15 v\u00e0 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15.<\/p>\n<\/p><\/div>\n<div id=\"ftn16\" style=\"text-align:justify\">\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><a name=\"_ftn16\"><\/a><a href=\"#_ftnref16\" title=\"\">[16]<\/a> <span style=\"color:black\">Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n th\u1ee9 nh\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 26\/2012\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/span><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><span style=\"color:black\">B\u00e3i b\u1ecf c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh t\u1ea1i kho\u1ea3n n\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn17\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn17\"><\/a><a href=\"#_ftnref17\" title=\"\">[17]<\/a> <span style=\"color:black;background:white\">B\u00e3i b\u1ecf c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh t\u1ea1i kho\u1ea3n n\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn18\" style=\"text-align:justify\">\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><a name=\"_ftn18\"><\/a><a href=\"#_ftnref18\" title=\"\">[18]<\/a> <span style=\"color:black\">Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n th\u1ee9 nh\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 26\/2012\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/span><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><span style=\"color:black\">B\u00e3i b\u1ecf c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh t\u1ea1i kho\u1ea3n n\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn19\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn19\"><\/a><a href=\"#_ftnref19\" title=\"\">[19]<\/a> <span style=\"color:black;background:white\">Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn20\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"_ftn20\"><\/a><a href=\"#_ftnref20\" title=\"\">[20]<\/a> <span style=\"color:black;background:white\">\u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 26\/2012\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn21\" style=\"text-align:justify\">\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><a name=\"_ftn21\"><\/a><a href=\"#_ftnref21\" title=\"\">[21]<\/a> <span style=\"color:black\">\u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt s\u1ed1 26\/2012\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><span style=\"color:black\">\u201c<b><i>\u0110i\u1ec1u 2<\/i><\/b><\/span><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><i><span style=\"color:black\">1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/span><\/i><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><i><span style=\"color:black\">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.<\/span><\/i><span style=\"color:black\">\u201d.<\/span><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><span style=\"color:black\">\u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><span style=\"color:black\">\u201c<b><i>\u0110i\u1ec1u 6<\/i><\/b><\/span><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><i><span style=\"color:black\">1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/i><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><i><span style=\"color:black\">2. B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 khi x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf, thu nh\u1eadp t\u00ednh thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i:<\/span><\/i><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><i><span style=\"color:black\">a) \u0110i\u1ec1u 8 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 9 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 32\/2013\/QH13;<\/span><\/i><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><i><span style=\"color:black\">b) Kho\u1ea3n 1 \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13;<\/span><\/i><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><i><span style=\"color:black\">c) Kho\u1ea3n 3 \u0110i\u1ec1u 7 c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 31\/2013\/QH13;<\/span><\/i><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><i><span style=\"color:black\">d) \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12;<\/span><\/i><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><i><span style=\"color:black\">\u0111) Kho\u1ea3n 3 \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 45\/2005\/QH11;<\/span><\/i><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><i><span style=\"color:black\">e) Kho\u1ea3n 4 \u0110i\u1ec1u 86 c\u1ee7a Lu\u1eadt H\u1ea3i quan s\u1ed1 54\/2014\/QH13.<\/span><\/i><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><i><span style=\"color:black\">3. B\u00e3i b\u1ecf \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 49 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 21\/2012\/QH13.<\/span><\/i><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><i><span style=\"color:black\">4. B\u00e3i b\u1ecf c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 19, kho\u1ea3n 1 \u0110i\u1ec1u 20 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 21 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13.<\/span><\/i><\/p>\n<p style=\"margin-top:0cm;margin-right:2.15pt;margin-bottom:6.0pt;margin-left:\n0cm;background:white; text-align:justify\"><i><span style=\"color:black\">5. Ch\u00ednh ph\u1ee7, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c \u0111i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c giao trong Lu\u1eadt.<\/span><\/i><span style=\"color:black\">\u201d.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\">\u0110i\u1ec1u 252 v\u00e0 \u0110i\u1ec1u 253 c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1 31\/2024\/QH15, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u201c<b><i>\u0110i\u1ec1u 252. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/i><\/b><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2025, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>2. \u0110i\u1ec1u 190 v\u00e0 \u0110i\u1ec1u 248 c\u1ee7a Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 4 n\u0103m 2024.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>3. Vi\u1ec7c l\u1eadp, ph\u00ea duy\u1ec7t quy ho\u1ea1ch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb quy\u1ebft s\u1ed1 61\/2022\/QH15 ng\u00e0y 16 th\u00e1ng 6 n\u0103m 2022 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 ti\u1ebfp t\u1ee5c t\u0103ng c\u01b0\u1eddng hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch, ph\u00e1p lu\u1eadt v\u1ec1 quy ho\u1ea1ch v\u00e0 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc, \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 l\u1eadp v\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng quy ho\u1ea1ch th\u1eddi k\u1ef3 2021 &#8211; 2030.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>Kho\u1ea3n 9 \u0110i\u1ec1u 60 c\u1ee7a Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y Ngh\u1ecb quy\u1ebft s\u1ed1 61\/2022\/QH15 h\u1ebft hi\u1ec7u l\u1ef1c.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>4. Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1 45\/2013\/QH13 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 35\/2018\/QH14 (sau \u0111\u00e2y g\u1ecdi l\u00e0 Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1 45\/2013\/QH13) h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b><i>\u0110i\u1ec1u 253. Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp v\u1ec1 quy ho\u1ea1ch, k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng \u0111\u1ea5t khi Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/i><\/b><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>1. Quy ho\u1ea1ch, k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh, ph\u00ea duy\u1ec7t tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n v\u00e0 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh khi r\u00e0 so\u00e1t quy ho\u1ea1ch, k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 73 c\u1ee7a Lu\u1eadt n\u00e0y. <\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>2. \u0110\u1ed1i v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t quy ho\u1ea1ch t\u1ec9nh th\u1eddi k\u1ef3 2021 &#8211; 2030 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 quy ho\u1ea1ch tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u01b0\u01a1ng \u00e1n ph\u00e2n b\u1ed5 v\u00e0 khoanh v\u00f9ng \u0111\u1ea5t \u0111ai trong quy ho\u1ea1ch t\u1ec9nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai cho \u0111\u1ebfn h\u1ebft k\u1ef3 quy ho\u1ea1ch. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch t\u1ec9nh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Quy ho\u1ea1ch s\u1ed1 21\/2017\/QH14.<\/i>\u201d.<\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\">\u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt s\u1ed1 43\/2024\/QH15 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai s\u1ed1 31\/2024\/QH15, Lu\u1eadt Nh\u00e0 \u1edf s\u1ed1 27\/2023\/QH15, Lu\u1eadt Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1ed1 29\/2023\/QH15 v\u00e0 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\">\u201c<i>Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2024.<\/i>\u201d.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<p> <!--LdABoAHUAdgBpAGUAbgBwAGgAYQBwAGwAdQBhAHQALgB2AG4A--><\/div>\n<\/p><\/div>\n<p><\/body><\/html><\/div>\n<\/div>\n<div id=\"tab_ti\u1ebfng-anh-(english)\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-ti\u1ebfng-anh-(english)\">\n<div class=\"vb-responsive\"><html><body><\/p>\n<div class=\"contentDoc\" id=\"tab2\" style=\"padding: 0;  text-align:justify; max-width:100%\">\n<div class=\"__mucluc\" style=\"display: none; text-align:justify\"> <a class=\"clsmucluc\" style=\"font-size: 15px; font-weight: bold; color: red;\n                                text-decoration: underline; margin-left: 5px; max-width:100%\">M\u1ee4C L\u1ee4C V\u0102N B\u1ea2N <img decoding=\"async\" src=\"https:\/\/cdn.SprinGO.vn\/Images\/new.gif\" style=\"max- height:auto; max-width:100%\"\/><\/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=\"float: left; margin-right: 15px; background-repeat: no-repeat;\n                                    background-position: 260px 170px; text-align:justify; max-width:100%\"> <\/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;  max- table-layout:auto; max-width:100%\" width=\"100%\"><!--VABWAFAATABfADIAMAAyADQAMQAyADIANgA=--> <\/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>GOVERNMENT OFFICE OF VIETNAM<br \/> &#8212;&#8212;&#8211;<\/b><\/div>\n<\/td>\n<td style=\"width:275.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"367\">\n<div style=\"margin-top:6.0pt; text-align:center\"><b>SOCIALIST REPUBLIC OF VIETNAM<br \/> Independence &#8211; Freedom \u2013 Happiness<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\">No. 03\/VBHN-VPQH<\/div>\n<\/td>\n<td style=\"width:275.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"367\">\n<div style=\"margin-top:6.0pt; text-align:right\"><i>Hanoi, September 16, 2024<\/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\">LAW<\/span><\/b><\/a><\/div>\n<div style=\"margin-top:6.0pt; text-align:center\"><a name=\"loai_1_name\"><b><span style=\"font-size:12.0pt;text-transform:uppercase\">ON PERSONAL INCOME TAX<\/span><\/b><\/a><\/div>\n<p style=\"margin-top:6.0pt; text-align:justify\">Law on Personal Income Tax No. 04\/2007\/QH12 dated November 21, 2007 of the National Assembly, which comes into force from January 01, 2009, is amended by: <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Law No. 26\/2012\/QH13 dated November 22, 2012 of the National Assembly amending the Law on Personal Income Tax, which comes into force from July 01, 2013; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Law No. 71\/2014\/QH13 dated November 26, 2014 of the National Assembly amending tax laws, which comes into force from January 01, 2015; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Land Law No. 31\/2024\/QH15 dated January 18, 2024 of the National Assembly, which comes into force from August 01, 2024 [1];<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Law No. 43\/2024\/QH15 dated June 29, 2024 of the National Assembly on amendments to certain Articles of Land Law No. 31\/2024\/QH15, Housing Law No. 27\/2023\/QH15, Law on Real Estate Business No. 29\/2023\/QH15 and Law on Credit Institutions No. 32\/2024\/QH15, which comes into force from August 01, 2024.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><i>Pursuant to 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51\/2001\/QH10;<\/i><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><i>The National Assembly hereby promulgates the Law on Personal Income Tax [2].<\/i><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"chuong_1\"><b>Chapter I<\/b><\/a><\/p>\n<div style=\"margin-top:6.0pt;background:white; text-align:center\"><a name=\"chuong_1_name\"><b><span style=\"font-size:12.0pt\">GENERAL PROVISIONS<\/span><\/b><\/a><\/div>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_1\"><b>Article 1. Scope<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">This Law provides for personal income taxpayers, taxable incomes, incomes eligible for personal income tax exemption or reduction, and personal income tax bases.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_2\"><b>Article 2. Taxpayers<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. Personal income taxpayers include residents who earn taxable incomes specified in Article 3 of this Law inside and outside the Vietnamese territory and non-residents who earn taxable incomes specified in Article 3 of this Law inside the Vietnamese territory.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. A resident is a person that meets one of the conditions below:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) Being present in Vietnam for 183 days or more in a calendar year or 12 consecutive months counting from the first date of their presence in Vietnam;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) Having a place of habitual residence in Vietnam, which is a registered place of permanent residence or a rented house for dwelling in Vietnam under a term rent contract.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">3. A non-resident means a person who does not satisfy any of the conditions specified in Clause 2 of this Article.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_3\"><b>Article 3. Taxable incomes<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">Incomes liable to personal income tax include the following kinds of income, except for incomes eligible for tax exemption specified in Article 4 of this Law:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1.<a name=\"_ftnref3\"><\/a> [3] Incomes from business including:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) Incomes from manufacturing, sale of goods or services;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) Income from freelance works of individuals having licenses or practicing certificates as prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">A sole trader\u2019s income of VND 100 million per year or less is not considered income from business prescribed in this Clause.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2.<a name=\"_ftnref4\"><\/a> [4] Incomes from salaries and wages, including:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) Salaries, wages and amounts of similar nature;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">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.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">3. Incomes from capital investment, including:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) Interests;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) Dividends;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">c) Incomes from capital investment in other forms, except for government bond interests.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">4. Incomes from capital transfer, including:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) Incomes from transfer of capital holdings in economic organizations;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) Incomes from transfer of securities;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">c) Incomes from transfer of capital in other forms.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">5.<a name=\"_ftnref5\"><\/a> [5] Incomes from transfer of real estate, including:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) Incomes from transfer of rights to use land and property thereon;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) Incomes from transfer of right to own or use housing;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">c) Incomes from transfer of rights to use land, rights to rent water surface;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">d) Other incomes from real estate transfer under any form. <\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">6. Incomes from winning prizes, including:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) Lottery winnings;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) Sales promotion winnings;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">c) [6] Prizes won from betting;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">d) Winnings in prized games and contests and other forms of winning.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">7. Incomes from copyright, including:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) Incomes from assignment or licensing of intellectual property objects;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) Incomes from technology transfer.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">8. Incomes from commercial franchising.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">9. Incomes from inheritances that are securities, capital holdings in economic organizations or business establishments, real estate and other assets subject to ownership or use registration.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">10. Incomes from gifts that are securities, capital holdings in economic organizations or business establishments, real estate and other assets subject to ownership or use registration.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">The Government shall detail and guide the implementation of this Article.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_4\"><b>Article 4. Tax-exempt incomes<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. a) Incomes from transfer of real estate between spouses; parents and their children; adoptive parents and their adopted children; fathers-in-law or mothers-in-law and daughters-in-law or sons-in-law; grandparents and their grandchildren; or among blood siblings.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Incomes from transfer of residential houses, rights to use residential land and assets attached to residential land received by individuals who have only one residential house or residential land plot each.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">3. Incomes from the value of land use rights of individuals who are allocated land by the State.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">4. a) Incomes from receipt of inheritances or gifts that are real estate between spouses; parents and their children; adoptive parents and their adopted children; fathers-in-law or mothers-in-law and daughters-in-law or sons-in-law; grandparents and their grandchildren; or among blood siblings.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">5. Incomes of households and individuals directly engaged in agricultural or forest production, salt making, aquaculture, fishing and trading of aquatic resources not yet processed into other products or preliminarily processed aquatic products.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">6. Incomes from conversion of agricultural land allocated by the State to households and individuals for production.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">7. Incomes from interests on deposits at credit institutions or interests from life insurance policies.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">8. Incomes from foreign exchange remittances.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">9. Wages paid for night shift or overtime work, which are higher than those paid for day shifts or prescribed working hours in accordance with law.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">10.<a name=\"_ftnref7\"><\/a> [7] Retirement pensions paid by the Social Insurance Fund; retirement pensions paid monthly by the Voluntary Retirement Fund.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">11. Incomes from scholarships, including:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) Scholarships granted from the state budget;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) Scholarships given by Vietnamese and foreign organizations under their study promotion programs.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">12. Incomes from indemnities paid under life insurance policies, non-life insurance policies, compensations for labor accidents, compensations paid by the State and other compensations as provided for by law.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">13. Incomes received from charity funds licensed or recognized by competent state agencies and operating for charity, humanitarian or non-profit purposes.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">14. Incomes received from governmental or non-governmental foreign aid for charity or humanitarian purposes approved by competent state agencies. <\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">15.<a name=\"_ftnref8\"><\/a> [8] Income from salaries, remunerations of Vietnamese crewmembers working for foreign shipping companies or Vietnamese shipping companies that provide international transport services.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">16.<a name=\"_ftnref9\"><\/a> [9] Incomes from provision of goods\/services directly serving offshore fishing earned by individuals being ship owners, individuals having the right to use ships, and incomes of crewmembers on ships.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_5\"><b>Article 5. Tax reduction<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">Taxpayers who face difficulties caused by natural disasters, fires, accidents or severe diseases and affecting their tax payment ability may be considered for tax reduction corresponding to the extent of damage they suffer from but not exceeding tax amounts payable.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_6\"><b>Article 6. Conversion of taxable incomes into Vietnam dong<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1.<a name=\"_ftnref10\"><\/a> [10] A taxable income received in a foreign currency must be converted into Vietnam dong at the average exchange transaction rate on the inter-bank foreign exchange market announced by the State Bank at the time of income generation.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. A taxable income received in the form of a product or service must be converted into Vietnam dong at the market price of that product or service or of products or services of the same or similar type at the time of income generation.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_7\"><b>Article 7. Tax period<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. For residents, tax period is specified as follows:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) Annual tax period, which is applicable to incomes from business, salaries and wages.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) Tax period upon each time of income generation, which is applicable to incomes from capital investment; incomes from capital transfer, except for incomes from securities transfer; incomes from real estate transfer; incomes from prizes; incomes from copyright; incomes from commercial franchising; incomes from inheritances; and gifts.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">c) [11] Tax period upon each transfer or annual tax period, which is applicable to incomes from transfer of securities.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. For non-residents, the tax period counted upon each time of income generation is applicable to all their taxable incomes.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_8\"><b>Article 8. Tax administration and tax refund<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. Tax registration, declaration, withholding, payment, finalization and refund, handling of violations of the tax law, and tax administration measures shall comply with legal provisions on tax administration.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Individuals are entitled to tax refund in the following cases:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) Their paid tax amounts are larger than tax amounts payable;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) They have paid tax but their taxed incomes do not reach a tax-liable level;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">c) Other cases decided by competent state agencies.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_9\"><b>Article 9. Application of international treaties<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">If an international treaty to which the Socialist Republic of Vietnam is a signatory contains provisions on personal income tax different from the provisions of this Law, the provisions of that treaty prevail.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"chuong_2\"><b>Chapter II<\/b><\/a><b> <\/b><\/p>\n<div style=\"margin-top:6.0pt;background:white; text-align:center\"><a name=\"chuong_2_name\"><b><span style=\"font-size:12.0pt\">TAX BASES FOR RESIDENTS<\/span><\/b><\/a><\/div>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"muc_1_2\"><b>Section 1. DETERMINATION OF TAXABLE INCOMES AND TAXED INCOMES<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_10\"><b>Article 10. Tax incurred by sole traders<\/b><\/a><b> [12]<\/b><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. Sole traders shall pay personal income tax directly on their incomes; tax rates vary depending on the fields, works of the individuals.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Revenue means the amounts earned from goods sale, goods processing, commission, payments for service provision during the tax period from manufacturing, sale of goods\/services.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">If a sole trader fails to determine his\/her income, the competent tax authority shall calculate the income in accordance with regulations of law on tax administration.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">3. Tax rates:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) Distribution, supply of goods: 0.5%;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) Service provision, construction exclusive of building materials: 2%.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">Asset lease, insurance brokerage, lottery brokerage, multi-level marketing brokerage: 5%;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">c) Manufacturing, transport, services associated with goods, construction inclusive of building materials: 1.5%;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">d) Other business activities: 1%.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_11\"><b>Article 11. Taxable incomes from salaries or wages<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. A taxable income from salary or wage is determined to be equal to the total of incomes specified in Clause 2, Article 3 of this Law and earned by a taxpayer in a tax period.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Time of determination of a taxable income from salary or wage is the time when an organization or individual pays income to a taxpayer or when a taxpayer receives income.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_12\"><b>Article 12. Taxable incomes from capital investment<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. A taxable income from capital investment is the total of incomes from capital investment specified in Clause 3, Article 3 of this Law and earned by a taxpayer in a tax period.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Time of determination of a taxable income from capital investment is the time when an organization or individual pays income to a taxpayer or when a taxpayer receives income.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_13\"><b>Article 13. Taxable income from capital transfer<\/b><\/a><b> [13]<\/b><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. Taxable income from capital transfer equals (=) selling price minus (-) buying price and other reasonable costs related to the generation of income from capital transfer.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">Taxable income from securities transfer is the price of each transfer.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Taxable income from capital transfer shall be determined when the transfer is completed as prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">The Government shall detail and guide the implementation of this Article.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_14\"><b>Article 14. Taxable income from real estate transfer<\/b><\/a><b> [14]<\/b><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1.<a name=\"_ftnref15\"><\/a> [15] Taxable income from real estate transfer is the price for each separate transfer; In case of LUR transfer, the taxable income is calculated according to the land price in the land price list.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. The government shall decide the principles and methods for determination of real estate transfer prices.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">3. Taxable income from real estate transfer shall be determined when the transfer contract takes effect as prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_15\"><b>Article 15. Taxable incomes from won prizes<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. A taxable income from won prize is the prize value in excess of VND 10 million received by a taxpayer upon each time of winning.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Time of determination of a taxable income from won prize is the time when an organization or individual pays income to a taxpayer.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_16\"><b>Article 16. Taxable incomes from copyright<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. A taxable income from copyright is an income in excess of VND 10 million earned by a taxpayer when assigning or licensing an intellectual property object or transferring a technology under a contract.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Time of determination of a taxable income from copyright is the time when an organization or individual pays income to a taxpayer.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_17\"><b>Article 17. Taxable incomes from commercial franchising<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. A taxable income from commercial franchising is an income in excess of VND 10 million earned by a taxpayer under a commercial franchising contract.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Time of determination of a taxable from commercial franchising is the time when an organization or individual pays income to a taxpayer.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_18\"><b>Article 18. Taxable incomes from inheritances or gifts<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. A taxable income from inheritance or gift is the value of an inherited asset or a gift in excess of VND 10 million received by a taxpayer upon each time of inheritance or gift receipt.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Time of determination of a taxable income is specified as follows:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) For an income from inheritance, it is the time when a taxpayer receives an inherited estate;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) For an income from gift, it is the time when an organization or individual presents a gift to a taxpayer or when a taxpayer receives the income.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_19\"><b>Article 19. Personal deduction<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1.<a name=\"_ftnref16\"><\/a> [16] Personal deduction is the amount of money deducted from the taxable earning before tax on incomes from business, salaries and wages earned by a resident taxpayer. The personal reduction consists of the following two parts:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) Personal reduction amount is VND 9 million\/month (VND 108 million\/year);<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) Dependant reduction amount is VND 3,6 million\/month.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">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 personal reduction amount, the Government submits to the Standing committee of the National Assembly for adjustment of the personal reduction amount specified in this clause in conformity with changes of price in order to apply for the next tax term.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. The level of personal reduction applicable to dependants is determined on the principle that each dependant may be counted only once for tax reduction for a taxpayer.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">3. Dependant of a taxpayer is a person who is nurtured by the taxpayer, including:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) His\/her minor children or disabled children who are incapable of working;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) Individuals who have no income or have incomes not exceeding the prescribed amount, including adult children who are studying at a university, college, professional secondary school or job-training establishment; his\/her spouse who is incapable of working; his\/her parents who are beyond the working age or incapable of working; other supportless persons whom the taxpayer has to directly nurture.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">The Government shall specify incomes and declarations for identification of dependants who are eligible for personal reduction. &lt;0}<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_20\"><b>Article 20. Deductions for charitable and humanitarian donations<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1.<a name=\"_ftnref17\"><\/a> [17] The charitable and humanitarian donations are deducted from earnings before taxes (EBT) from business, salaries and wages incurred by a resident taxpayer, including:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) Donations to the establishments that take care of disadvantaged children, the disabled, and the homeless elderly people;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) Donations to charity funds, humanitarian funds or study promotion funds.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Organizations, establishments and funds specified at Points a and b, Clause 1 of this Article must be licensed or recognized by competent state agencies and operate for charity, humanitarian, study promotion or non-profit purposes.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_21\"><b>Article 21. Taxed incomes<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1.<a name=\"_ftnref18\"><\/a> [18] 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 Retirement Fund and reductions specified in Articles 19 and 20 of this Law.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">The Government shall stipulate the maximum level permitted to minus for amounts of contribution in the Voluntary Retirement Fund specified in this clause. <\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Taxed incomes from capital investment, capital transfer, real estate transfer, won prizes, copyright royalties, commercial franchising, inheritances or gifts are taxable incomes specified in Articles 12, 13, 14, 15, 16, 17 and 18 of this Law.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"muc_2_2\"><b>Section 2. TARIFFS<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_22\"><b>Article 22. Partially progressive tariff<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. The partially progressive tariff applies to taxed incomes specified in Clause 1, Article 21 of this Law.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. The partially progressive tariff is specified below:<\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADQAMQAyADIANgA=--> <\/p>\n<tr>\n<td style=\"width:7.16%;border:solid windowtext 1.0pt;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" width=\"7%\">\n<div style=\"margin-top:6.0pt; text-align:center\"><b>Tax grade<\/b><\/div>\n<\/td>\n<td style=\"width:43.36%;border:solid windowtext 1.0pt;border-left:\n  none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" width=\"43%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b>Taxed income per year <\/b><\/div>\n<\/td>\n<td style=\"width:35.56%;border:solid windowtext 1.0pt;border-left:\n  none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" width=\"35%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b>Taxed income per month (VND million)<\/b><\/div>\n<\/td>\n<td style=\"width:13.92%;border:solid windowtext 1.0pt;border-left:\n  none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" width=\"13%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b>Tax rate (%)<\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:7.16%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"7%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">1<\/div>\n<\/td>\n<td style=\"width:43.36%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"43%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Up to 60<\/p>\n<\/td>\n<td style=\"width:35.56%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"35%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Up to 5<\/p>\n<\/td>\n<td style=\"width:13.92%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"13%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">5<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:7.16%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"7%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">2<\/div>\n<\/td>\n<td style=\"width:43.36%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"43%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Between over 60 and 120<\/p>\n<\/td>\n<td style=\"width:35.56%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"35%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Between over 5 and 10<\/p>\n<\/td>\n<td style=\"width:13.92%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"13%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">10<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:7.16%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"7%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">3<\/div>\n<\/td>\n<td style=\"width:43.36%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"43%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Between over 120 and 216<\/p>\n<\/td>\n<td style=\"width:35.56%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"35%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Between over 10 and 18<\/p>\n<\/td>\n<td style=\"width:13.92%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"13%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">15<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:7.16%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"7%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">4<\/div>\n<\/td>\n<td style=\"width:43.36%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"43%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Between over 216 and 384<\/p>\n<\/td>\n<td style=\"width:35.56%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"35%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Between over 18 and 32<\/p>\n<\/td>\n<td style=\"width:13.92%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"13%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">20<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:7.16%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"7%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">5<\/div>\n<\/td>\n<td style=\"width:43.36%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"43%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Between over 384 and 624<\/p>\n<\/td>\n<td style=\"width:35.56%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"35%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Between over 32 and 52<\/p>\n<\/td>\n<td style=\"width:13.92%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"13%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">25<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:7.16%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"7%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">6<\/div>\n<\/td>\n<td style=\"width:43.36%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"43%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Between over 624 and 960<\/p>\n<\/td>\n<td style=\"width:35.56%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"35%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Between over 52 and 80<\/p>\n<\/td>\n<td style=\"width:13.92%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"13%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">30<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:7.16%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"7%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">7<\/div>\n<\/td>\n<td style=\"width:43.36%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"43%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Over 960 <\/p>\n<\/td>\n<td style=\"width:35.56%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"35%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Over 80<\/p>\n<\/td>\n<td style=\"width:13.92%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"13%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">35<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_23\"><b>Article 23. Whole income tariff<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. The whole income tariff applies to taxed incomes specified in Clause 2, Article 21 of this Law.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2.<a name=\"_ftnref19\"><\/a> [19] Whole income tariff is specified below:<\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\" width=\"100%\"><!--VABWAFAATABfADIAMAAyADQAMQAyADIANgA=--> <\/p>\n<tr>\n<td style=\"width:76.48%;border:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"76%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b>Taxed income<\/b><\/div>\n<\/td>\n<td style=\"width:23.52%;border:solid windowtext 1.0pt;\n  border-left:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"23%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b>Tax rate (%)<\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:76.48%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"76%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Income from capital investment<\/p>\n<\/td>\n<td style=\"width:23.52%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"23%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">5<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:76.48%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"76%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Income from royalties and franchising<\/p>\n<\/td>\n<td style=\"width:23.52%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"23%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">5<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:76.48%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"76%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Income from prize winning <\/p>\n<\/td>\n<td style=\"width:23.52%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"23%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">10<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:76.48%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"76%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Income from inheritance, gifts<\/p>\n<\/td>\n<td style=\"width:23.52%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"23%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">10<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:76.48%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"76%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) Income from capital transfer prescribed in Clause 1 Article 13 of this Law<\/p>\n<\/td>\n<td style=\"width:23.52%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"23%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">20<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:76.48%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"76%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Income from securities transfer prescribed in Clause 1 Article 13 of this Law<\/p>\n<\/td>\n<td style=\"width:23.52%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"23%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">0,1<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:76.48%;border:solid windowtext 1.0pt;\n  border-top:none;padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"76%\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">e) Income from real estate transfer<\/p>\n<\/td>\n<td style=\"width:23.52%;border-top:none;border-left:\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:1.4pt 5.4pt 1.4pt 5.4pt; text-align:justify\" valign=\"top\" width=\"23%\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\">2<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_24\"><b>Article 24. Responsibilities of income-paying organizations and individuals and responsibilities of resident taxpayers<\/b><\/a><b> [20]<\/b><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. Responsibility to make tax declaration, withholding, payment and finalization is specified as follows:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) 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;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) Individuals who have taxable incomes shall make tax declaration, pay tax into the state budget and make tax finalization as prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Income-paying organizations and individuals shall supply information on incomes and dependants of taxpayers under their management as prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">3. 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.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"chuong_3\"><b>Chapter III<\/b><\/a><b> <\/b><\/p>\n<div style=\"margin-top:6.0pt;background:white; text-align:center\"><a name=\"chuong_3_name\"><b><span style=\"font-size:12.0pt\">TAX BASES FOR NON-RESIDENTS<\/span><\/b><\/a><\/div>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_25\"><b>Article 25. Tax on incomes from business<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. Tax on incomes from business of a non-resident is determined to be equal to his\/her turnover from production or business activities specified in Clause 2 of this Article multiplied by the tax rate specified in Clause 3 of this Article.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Turnover is the total sum of money derived from the provision of goods or services, including also expenses paid by the goods or service buyer on behalf of the non-resident but not refunded to the goods or service buyer.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">If a contract between the goods or service provider and buyer does not specify personal income tax, the taxable turnover that must be converted is the total sum of money in any form earned by the non-resident from the provision of goods or services in Vietnam, regardless of places where business activities are conducted.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">3. Tax rates applicable to incomes from business are specified for different production sectors or business lines as follows:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) 1% for goods trading;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) 5% for service provision.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">c) 2% for production, construction, transportation and other business activities.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_26\"><b>Article 26. Tax on incomes from salaries or wages<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. Tax on income from salary or wage of a non-resident is determined to be equal to his\/her income from salary or wage specified in Clause 2 of this Article multiplied by the tax rate of 20%.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Taxable income from salary or wage of a non-resident is the total of salary or wage amounts received by a non-resident for job performance in Vietnam, regardless of income payers.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_27\"><b>Article 27. Tax on incomes from capital investment<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">Tax on income from capital investment of a non-resident is determined to be equal to the total sum of money earned by a non-resident from his\/her capital investment in organizations or other individuals in Vietnam, multiplied by the tax rate of 5%.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_28\"><b>Article 28. Tax on incomes from capital transfer<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">Tax on income from capital transfer of a non-resident is determined to be equal to the total sum of money earned by a non-resident from the transfer of his\/her capital portions in Vietnamese organizations or individuals, multiplied by the tax rate of 0.1%, regardless of whether the transfer is made in Vietnam or abroad.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_29\"><b>Article 29. Tax on incomes from real estate transfer<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">Tax on income from real estate transfer in Vietnam of a non-resident is determined to be equal to the real estate transfer price multiplied by the tax rate of 2%.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_30\"><b>Article 30. Tax on incomes from copyright or franchising<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. Tax on income from copyright of a non-resident is determined to be equal to the income in excess of VND 10 million earned from each contract on assignment or licensing of an intellectual property object or technology transfer in Vietnam, multiplied by the tax rate of 5%.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Tax on income from commercial franchising of a non-resident is determined to be equal to the income in excess of VND 10 million earned from each contract on commercial franchising in Vietnam, multiplied by the tax rate of 5%.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_31\"><b>Article 31. Tax on incomes from won prizes, inheritances or gifts<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. Tax on income from won prize, inheritance or gift of a non-resident is determined to be equal to his\/her taxable income specified in Clause 2 of this Article multiplied by the tax rate of 10%.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Taxable income from won prize of a non-resident is the prize value in excess of VND 10 million upon each time of winning in Vietnam; taxable income from inheritance or gift is the inheritance or gift value in excess of VND 10 million upon each time of income receipt by a non-resident in Vietnam.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_32\"><b>Article 32. Time of determination of taxable income<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. Time of determination of taxable income with respect to incomes specified in Article 25 of this Law is the time when a non-resident earns an income or a goods sale or service provision invoice is issued.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Time of determination of taxable income with respect to incomes specified in Articles 26, 27, 30 and 31 of this Law is the time when an organization or individual in Vietnam pays an income to a non-resident or when a non-resident receives an income from an overseas organization or individual.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">3. Time of determination of taxable income with respect to incomes specified in Articles 28 and 29 of this Law is the time when a transfer contract becomes effective.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_33\"><b>Article 33. Responsibilities of income-paying organizations and individuals and responsibilities of non-resident taxpayers<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. Income-paying organizations and individuals shall withhold and remit tax into the state budget upon each time of payment of taxable incomes to taxpayers.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Non-resident taxpayers shall make tax declaration and payment upon each time of generation of taxable income in accordance with the law on tax administration.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"chuong_4\"><b>Chapter IV<\/b><\/a><b> <\/b><\/p>\n<div style=\"margin-top:6.0pt;background:white; text-align:center\"><a name=\"chuong_4_name\"><b><span style=\"font-size:12.0pt\">IMPLEMENTATION PROVISIONS<\/span><\/b><\/a><b><span style=\"font-size:12.0pt\"> <\/span>[21]<\/b><\/div>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_34\"><b>Article 34. Entry into force<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. This Law takes effect on January 1, 2009. <\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. The following documents and regulations shall be annulled:<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">a) Ordinance No. <a class=\"text-blue\" href=\"https:\/\/SprinGO.vn\/van-ban\/thue-phi-le-phi\/-71610.aspx\" target=\"_blank\" title=\"Ordinance 35\/2001\/PL-UBTVQH10\">35\/2001\/PL-UBTVQH10<\/a> on Income Tax on High-Income Earners, which had a number of articles amended and supplemented by Ordinance No. <a class=\"text-blue\" href=\"https:\/\/SprinGO.vn\/van-ban\/thue-phi-le-phi\/-75875.aspx\" target=\"_blank\" title=\"Ordinance 14\/2004\/PL-UBTVQH11\">14\/2004\/PL-UBTVQH11<\/a> ;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">b) The June 22, 1994 Law on Land Use Rights Transfer Tax, which had a number of articles amended and supplemented by Law No. 17\/1999\/QH10;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">c) Provisions of Enterprise Income Tax Law No. 09\/2003\/QH11 on enterprise income tax applicable to individuals engaged in production or business activities, excluding private enterprises;<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">d) Other regulations on personal income tax which are contrary to the provisions of this Law.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">3. Individuals having incomes eligible for tax incentives provided for in legal documents promulgated before the effective date of this Law continue enjoying those incentives.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_35\"><b>Article 35. Implementation guidance<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">The Government shall detail and guide the implementation of this Law.\/.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADQAMQAyADIANgA=--> <\/p>\n<tr>\n<td style=\"width:203.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"271\">\n<p style=\"margin-top:6.0pt; text-align:justify\"><b> <\/b><\/p>\n<\/td>\n<td style=\"width:239.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"319\">\n<div style=\"margin-top:6.0pt; text-align:center\"><b>CERTIFIED BY<\/b><\/div>\n<div style=\"margin-top:6.0pt; text-align:center\"><b>CHAIRPERSON<\/p>\n<p> Bui Van Cuong<\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">\n<p style=\"margin-top:6.0pt; text-align:justify\">\n<div style=\"text-align:justify\">\n<div style=\"margin-top:6.0pt; text-align:justify\">\n<div style=\"text-align:justify\"><span style='font-family:\"Times New Roman\",\"serif\"'> <\/p>\n<hr align=\"left\" size=\"1\" width=\"33%\"\/> <\/span><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn1\"><\/a><a href=\"#_ftnref1\"><span style=\"color:windowtext\">[1]<\/span><\/a> Land Law No. 31\/2024\/QH15 (previously takes effec from January 01, 2025) now comes into force from August 01, 2024 as prescribed in clause 2 Article 1 of Law No. 43\/2024\/QH15 on amendments to certain Articles of Land Law No. 31\/2024\/QH15, Housing Law No. 27\/2023\/QH15, Law on Real Estate Business No. 29\/2023\/QH15 and Law on Credit Institutions No. 32\/2024\/QH15, which comes into force from August 01, 2024.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><a name=\"_ftn2\"><\/a><a href=\"#_ftnref2\"><span style=\"color:windowtext\">[2]<\/span><\/a> Law No. 26\/2012\/QH13 amending the Law on Personal Income Tax is pursuant to:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i> \u201c1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51\/2001\/QH10;<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i>The National Assembly promulgates Law No. 04\/2007\/QH12 amending the Law on Personal Income Tax.\u201d.<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\">Law No. 71\/2014\/QH13 amending laws on tax is pursuant to:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i> \u201cThe Constitution of the Socialist Republic of Vietnam;<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i>The National Assembly promulgates the Law on amendments to The Law on Corporate income tax No. 14\/2008\/QH12, some Articles of which are amended in Law No. 32\/2013\/QH13; the Law on Personal income tax No. 04\/2007\/QH12, some Articles of which are emended in Law No. 26\/2012\/QH13; the Law on value-added tax No. 13\/2008\/QH12, some Articles of which are amended in Law No. 31\/2013\/QH13; the Law on special excise duty No. 27\/2008\/QH12; the Law on Severance tax No. 45\/2009\/QH12; the Law on Tax administration No. 78\/2006\/QH11, some Articles of which are amended in Law No. 21\/2012\/QH13; the Law on Export and import tax No. 45\/2005\/QH11; and the Law on Customs No. 54\/2013\/QH13.\u201d.<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\">Land Law No. 31\/2024\/QH15 is pursuant to:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i> \u201cThe Constitution of the Socialist Republic of Vietnam;<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i>The National Assembly promulgates the Land Law.\u201d.<\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Law No. 43\/2024\/QH15 amending certain articles of Land Law No. 31\/2024\/QH15, Housing Law No. 27\/2023\/QH15, Law on Real Estate Business No. 29\/2023\/QH15 and Law on Credit Institutions No. 32\/2024\/QH15 is pursuant to:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i> \u201cThe Constitution of the Socialist Republic of Vietnam;<\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i>The National Assembly hereby promulgates a Law on amendments to certain Articles of Land Law No. 31\/2024\/QH15, Housing Law No. 27\/2023\/QH15, Law on Real Estate Business No. 29\/2023\/QH15 and Law on Credit Institutions No. 32\/2024\/QH15.\u201d.<\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn3\"><\/a><a href=\"#_ftnref3\"><span style=\"color:windowtext\">[3]<\/span><\/a> <span style=\"background:white\">This Clause is amended as prescribed in Clause 1 Article 2 of Law No.71\/2014\/QH13, which comes into force from January 01, 2015.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn4\"><\/a><a href=\"#_ftnref4\"><span style=\"color:windowtext\">[4]<\/span><\/a> <span style=\"background:white\">This Clause is amended as prescribed in Clause 1 Article 1 of Law No. 26\/2012\/QH13, which comes into force from July 01, 2013.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn5\"><\/a><a href=\"#_ftnref5\"><span style=\"color:windowtext\">[5]<\/span><\/a> <span style=\"background:white\">This Clause is amended as prescribed in Clause 1 Article 1 of Law No. 26\/2012\/QH13, which comes into force from July 01, 2013.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn6\"><\/a><a href=\"#_ftnref6\"><span style=\"color:windowtext\">[6]<\/span><\/a> <span style=\"background:white\">This Point is amended as prescribed in Clause 2 Article 2 of Law No. 71\/2014\/QH13, which comes into force from January 01, 2015.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn7\"><\/a><a href=\"#_ftnref7\"><span style=\"color:windowtext\">[7]<\/span><\/a> <span style=\"background:white\">This Clause is amended as prescribed in Clause 2 Article 1 of Law No. 26\/2012\/QH13, which comes into force from July 01, 2013.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn8\"><\/a><a href=\"#_ftnref8\"><span style=\"color:windowtext\">[8]<\/span><\/a> <span style=\"background:white\">This Clause is supplemented as prescribed in Clause 3 Article 2 of Law No.71\/2014\/QH13, which comes into force from January 01, 2015.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn9\"><\/a><a href=\"#_ftnref9\"><span style=\"color:windowtext\">[9]<\/span><\/a> <span style=\"background:white\">This Clause is supplemented as prescribed in Clause 3 Article 2 of Law No.71\/2014\/QH13, which comes into force from January 01, 2015.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn10\"><\/a><a href=\"#_ftnref10\"><span style=\"color:windowtext\">[10]<\/span><\/a> <span style=\"background:white\">The contents of exchange rates when determining revenue, costs, taxed prices, taxed income, taxable income and taxes paid to the state budget in this Clause according to the provisions of Point b, Clause 2 Article 6 of Law No. 71\/2014\/QH13 which comes into force from January 1, 2015.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn11\"><\/a><a href=\"#_ftnref11\"><span style=\"color:windowtext\">[11]<\/span><\/a> <span style=\"background:white\">This point is amended as prescribed in Clause 3 Article 1 of Law No. 26\/2012\/QH13, which comes into force from July 01, 2013.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn12\"><\/a><a href=\"#_ftnref12\"><span style=\"color:windowtext\">[12]<\/span><\/a> <span style=\"background:white\">This Article is amended as prescribed in Clause 4 Article 2 of Law No. 71\/2014\/QH13, which comes into force from January 01, 2015.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn13\"><\/a><a href=\"#_ftnref13\"><span style=\"color:windowtext\">[13]<\/span><\/a> <span style=\"background:white\">This Article is amended as prescribed in Clause 5 Article 2 of Law No. 71\/2014\/QH13, which comes into force from January 01, 2015.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn14\"><\/a><a href=\"#_ftnref14\"><span style=\"color:windowtext\">[14]<\/span><\/a> <span style=\"background:white\">This Article is amended as prescribed in Clause 6 Article 2 of Law No. 71\/2014\/QH13, which comes into force from January 01, 2015.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn15\"><\/a><a href=\"#_ftnref15\"><span style=\"color:windowtext\">[15]<\/span><\/a> This clause is amended as prescribed in Article 247 of Land Law No. 31\/2024\/QH15 which comes into force from August 01, 2024 as prescribed in clause 2 Article 1 of Law No. 43\/2024\/QH15 on amendments to certain Articles of Land Law No. 31\/2024\/QH15, Housing Law No. 27\/2023\/QH15, Law on Real Estate Business No. 29\/2023\/QH15 and Law on Credit Institutions No. 32\/2024\/QH15.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><a name=\"_ftn16\"><\/a><a href=\"#_ftnref16\"><span style=\"color:windowtext\">[16]<\/span><\/a> This Clause is amended for the first time as prescribed in Clause 4 Article 1 of Law No. 26\/2012\/QH13, which comes into force from July 01, 2013.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\">Regulations relating to the determination of incurred by sole traders in this Clause shall be annulled as prescribed in Clause 4 Article 6 of Law No.71\/2014\/QH13, which comes into force from January 01, 2015.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn17\"><\/a><a href=\"#_ftnref17\"><span style=\"color:windowtext\">[17]<\/span><\/a> <span style=\"background:white\">Regulations relating to the determination of incurred by sole traders in this Clause shall be annulled as prescribed in Clause 4 Article 6 of Law No.71\/2014\/QH13, which comes into force from January 01, 2015.<\/span><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><a name=\"_ftn18\"><\/a><a href=\"#_ftnref18\"><span style=\"color:windowtext\">[18]<\/span><\/a> This Clause is amended for the first time as prescribed in Clause 5 Article 1 of Law No. 26\/2012\/QH13, which comes into force from July 01, 2013.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\">Regulations relating to the determination of incurred by sole traders in this Clause shall be annulled as prescribed in Clause 4 Article 6 of Law No.71\/2014\/QH13, which comes into force from January 01, 2015.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn19\"><\/a><a href=\"#_ftnref19\"><span style=\"color:windowtext\">[19]<\/span><\/a> <span style=\"background:white\">This Clause is amended as prescribed in Clause 7 Article 2 of Law No.71\/2014\/QH13, which comes into force from January 01, 2015.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"_ftn20\"><\/a><a href=\"#_ftnref20\"><span style=\"color:windowtext\">[20]<\/span><\/a> <span style=\"background:white\">This Article is amended as prescribed in Clause 6 Article 1 of Law No. 26\/2012\/QH13, which comes into force from July 01, 2013.<\/span><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><a name=\"_ftn21\"><\/a><a href=\"#_ftnref21\"><span style=\"color:windowtext\">[21]<\/span><\/a> Article 2 of Law No. 26\/2012\/QH13 amending the Law on Personal Income Tax, which comes into force from July 01, 2013, is as follows:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><b><i> \u201cArticle 2.<\/i><\/b><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i>1. This Law comes into force on July 1, 2013. <\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i>2. The Government shall specify and guiding the implementation of the assigned Articles and Clauses in this Law.\u201d.<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\">Article 6 of Law No. 71\/2014\/QH13 amending the tax laws, which comes into force from January 01, 2015, is as follows:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><b><i> \u201cArticle 6<\/i><\/b><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i>1. This Law comes into force on January 1, 2015. <\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i>2. Regulations on exchange rates when determining revenues, expenditure, taxable prices, and taxes in the documents below are annulled:<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i>a) Article 8 and Clause 3 Article 9 of the Law on Corporate income tax No. 14\/2008\/QH12, some Article of which are amended in Law No. 32\/2013\/QH13;<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i>b) Clause 1 Article 6 of the Law on Personal income tax No. 04\/2007\/QH11, some Articles of which are amended in Law No. 26\/2012\/QH13;<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i>c) Clause 3 Article 7 of the Law on Value-added tax No. 13\/2008\/QH12, some Articles of which are amended in Law No. 31\/2013\/QH13;<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i>d) Article 6 of the Law on special excise duty No. 27\/2008\/QH12;<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i>dd) Clause 3 Article 9 and Article 14 of the Law on Export and import tax No. 45\/2005\/QH11;<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i>e) Clause 4 Article 86 of the Law on Customs No. 54\/2013\/QH13.<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i>3. Point c Clause 1 Article 49 of the Law on Tax administration No. 78\/2006\/QH11, some Articles of which are amended in Law No. 21\/2012\/QH13 is annulled.<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i>4. Regulations on determination of tax incurred by sole traders in Clause 1 Article 19, Clause 1 Article 20, and Clause 1 Article 21 of the Law on Personal income tax No. 04\/2007\/QH12, some Article of which are amended in Law No. 26\/2012\/QH13, are annulled.<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:2.15pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt;background:white; text-align:justify\"><i>5. The Government shall elaborate Clauses and Articles mentioned above.\u201d.<\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Article 252 and Article 253 of Land Law No. 31\/2024\/QH15, which comes into force from August 01, 2024, provides for:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><b><i> \u201cArticle 252. Entry into force<\/i><\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i>1. This Law comes into force from January 01, 2025, except for the cases specified in Clause 2 and Clause 3 of this Article.<\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i>2. Article 190 and Article 248 of this Law comes into force from April 01, 2024.<\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i>3. The development and approval of land use planning may continue complying with Resolution No. 61\/2022\/QH15 dated June 16, 2022 of the National Assembly on continuing to strengthen the effect and efficiency of policies and laws on planning and a number of solutions to remove difficulties, speed up the formulation and improve the quality of planning for the 2021-2030 period.<\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i>Clause 9 Article 60 of this Law comes into force from the date on which Resolution No. 61\/2022\/QH15 expires.<\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i>4. Law on Land No. 45\/2013\/QH13 which was amended by Law No. 35\/2018\/QH14 (hereinafter referred to as \u201cLaw on Land No. 45\/2013\/QH13) becomes invalid from the effective date of this Law. <\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><b><i>Article 253. Transitional provisions on land use planning and plans when this Law comes into force<\/i><\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i>1. Land use planning and plans that have been decided and approved by competent regulatory agencies before the effective date of this Law may continue to be developed and adjusted when reviewing land use planning and plans according to Article 73 hereof. <\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i>2. A local authority that has provincial planning for the period of 2021 &#8211; 2030 approved according to planning laws before the effective date of this Law may continue using the land distribution and zoning arrangement in the provincial planning to carry out land management until the end of the planning period. The adjustment to the provincial planning shall comply with Law on Planning No. 21\/2017\/QH14.\u201d.<\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Article 5 of Law No. 43\/2024\/QH15 on amendments to certain Articles of Land Law No. 31\/2024\/QH15, Housing Law No. 27\/2023\/QH15, Law on Real Estate Business No. 29\/2023\/QH15 and Law on Credit Institutions No. 32\/2024\/QH15, which comes into force from August 01, 2024, provides for:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"WfTarget\"><i> \u201cThis Law comes into force from August 1, 2024.\u201d. <\/i><\/a><\/p>\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. 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