{"id":34781,"date":"2026-10-13T10:08:30","date_gmt":"2026-10-13T03:08:30","guid":{"rendered":"\/tien-luong\/?post_type=ht_kb&#038;p=34781"},"modified":"2026-10-13T10:12:25","modified_gmt":"2026-10-13T03:12:25","slug":"huong-dan-dang-ky-nguoi-phu-thuoc-cho-cbnv","status":"publish","type":"ht_kb","link":"\/tien-luong\/knowledge-base\/huong-dan-dang-ky-nguoi-phu-thuoc-cho-cbnv\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho CBNV"},"content":{"rendered":"<h3 id=\"i-tong-quan\"><strong>I. T\u1ed5ng quan<\/strong><\/h3>\n<p>\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 th\u1ee7 t\u1ee5c gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. \u0110\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1ch th\u1ee9c k\u00ea khai v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c th\u00f4ng qua \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp. B\u00e0i vi\u1ebft sau \u0111\u00e2y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, gi\u00fap anh\/ch\u1ecb v\u00e0 \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp ch\u1ee7 \u0111\u1ed9ng \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<h3 id=\"ii-huong-dan-chi-tiet\"><strong>II. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/strong><\/h3>\n<h4 style=\"text-align: justify;\"><strong>1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/h4>\n<p style=\"text-align: justify;\">\u0110\u1ec3 c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh b\u1ea1n c\u1ea7n n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 cho c\u01a1 quan thu\u1ebf. C\u1ee5 th\u1ec3 h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\"><strong>Tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf:<\/strong><\/p>\n<p style=\"text-align: justify;\">H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>M\u1eabu t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf cho NPT:<\/strong> M\u1eabu s\u1ed1 20-\u0110KT (T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) ban h\u00e0nh k\u00e8m theo th\u00f4ng t\u01b0 90\/2026\/TT-BTC.<\/li>\n<li><strong>M\u1eabu k\u00ea khai v\u1ec1 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng:<\/strong> Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 07\/XN-NPT-TNCN (B\u1ea3ng k\u00ea khai v\u1ec1 ng\u01b0\u1eddi ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng \u2013 \u00e1p d\u1ee5ng n\u1ebfu NPT thu\u1ed9c di\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0111i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP).<\/li>\n<li>Gi\u1ea5y t\u1edd k\u00e8m theo (B\u1ea3n sao \u0111i\u1ec7n t\u1eed):\n<ul style=\"text-align: justify; list-style-type: square;\">\n<li>S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n (12 s\u1ed1) c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (thay cho MST c\u0169).<\/li>\n<li>Gi\u1ea5y t\u1edd ch\u1ee9ng minh quan h\u1ec7 (Gi\u1ea5y khai sinh, CCCD, s\u1ed5 h\u1ed9 kh\u1ea9u\/x\u00e1c nh\u1eadn c\u01b0 tr\u00fa, gi\u1ea5y \u0111\u0103ng k\u00fd k\u1ebft h\u00f4n\u2026).<\/li>\n<li>Gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n ph\u1ee5 thu\u1ed9c (Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt, x\u00e1c nh\u1eadn kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng\u2026 n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><strong>2. C\u00e1ch th\u1ee9c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/h4>\n<h5 style=\"text-align: justify;\"><strong>C\u00e1ch 1: C\u00e1n b\u1ed9 nh\u00e2n vi\u00ean t\u1ef1 \u0111\u0103ng k\u00fd t\u1edd khai NPT n\u1ed9p cho thu\u1ebf<\/strong><\/h5>\n<ul style=\"text-align: justify;\">\n<li><strong>B\u01b0\u1edbc 1:<\/strong> \u0110\u0103ng nh\u1eadp website <a href=\"https:\/\/thuedientu.gdt.gov.vn\/\">thuedientu.gdt.gov.vn<\/a><\/li>\n<li><strong>B\u01b0\u1edbc 2:<\/strong> \u0110\u0103ng nh\u1eadp t\u00e0i kho\u1ea3n <strong>Thu\u1ebf \u0111i\u1ec7n t\u1eed c\u00e1 nh\u00e2n<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img decoding=\"async\" src=\"https:\/\/www.meinvoice.vn\/wp-content\/uploads\/2023\/11\/dang-nhap-tran-thue-viet-nam.png\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>B\u01b0\u1edbc 3:<\/strong> Ch\u1ecdn \u201c<strong>\u0110\u0103ng k\u00fd thu\u1ebf<\/strong>\u201d &gt;&gt; \u201c<strong>K\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/strong>\u201d<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img decoding=\"async\" src=\"https:\/\/www.meinvoice.vn\/wp-content\/uploads\/2024\/07\/dang-ky-thue.jpg\" alt=\"k\u00ea khai thu\u1ebf\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>B\u01b0\u1edbc 4:<\/strong> Ch\u1ecdn \u201c<strong>20-\u0110KT T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf t\u1ed5ng h\u1ee3p cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong>\u201d<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img decoding=\"async\" src=\"https:\/\/www.meinvoice.vn\/wp-content\/uploads\/2024\/07\/chon-ho-so-20dk-tct.jpg\" alt=\"Ch\u1ecdn h\u1ed3 s\u01a1 &quot;20-\u0110K-TCT T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf t\u1ed5ng h\u1ee3p cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng&quot;\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>B\u01b0\u1edbc 5:<\/strong> K\u00ea khai th\u00f4ng tin v\u00e0o t\u1edd khai 20-\u0110KT \u2013 T\u1edd khai \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img decoding=\"async\" src=\"https:\/\/www.meinvoice.vn\/wp-content\/uploads\/2024\/07\/dien-to-khai20-dk-tct.jpg\" alt=\"\u0111i\u1ec1n t\u1edd khai 20-\u0110K-TCT\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>B\u01b0\u1edbc 6:<\/strong> Ch\u1ecdn \u201c<strong>Ho\u00e0n th\u00e0nh k\u00ea khai<\/strong>\u201d &gt;&gt; \u201c<strong>N\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/strong>\u201d<\/li>\n<\/ul>\n<h5 style=\"text-align: justify;\"><strong>C\u00e1ch 2: \u1ee6y quy\u1ec1n cho c\u01a1 quan\/\u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp<\/strong><\/h5>\n<p style=\"text-align: justify;\">V\u1edbi tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n cho c\u01a1 quan\/\u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp, CBNV th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Cung c\u1ea5p th\u00f4ng tin:<\/strong> G\u1eedi c\u00e1c th\u00f4ng tin \u0111\u1ecbnh danh c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n\/CCCD, h\u1ecd t\u00ean, ng\u00e0y sinh\u2026) cho b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch (Nh\u00e2n s\u1ef1\/K\u1ebf to\u00e1n).<\/li>\n<li><strong>G\u1eedi h\u1ed3 s\u01a1 ch\u1ee9ng minh:<\/strong> N\u1ed9p b\u1ea3n sao \u0111i\u1ec7n t\u1eed c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh quan h\u1ec7 (Gi\u1ea5y khai sinh, k\u1ebft h\u00f4n\u2026) v\u00e0 \u0111i\u1ec1u ki\u1ec7n ph\u1ee5 thu\u1ed9c theo y\u00eau c\u1ea7u c\u1ee7a \u0111\u01a1n v\u1ecb.<\/li>\n<li><strong>Ho\u00e0n thi\u1ec7n \u1ee7y quy\u1ec1n:<\/strong> Th\u1ef1c hi\u1ec7n k\u00fd <strong>Gi\u1ea5y \u1ee7y quy\u1ec1n<\/strong> (theo m\u1eabu c\u1ee7a \u0111\u01a1n v\u1ecb) \u0111\u1ec3 \u0111\u01a1n v\u1ecb c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u0103ng k\u00fd thay tr\u00ean ph\u1ea7n m\u1ec1m ho\u1eb7c HTKK.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan \u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 th\u1ee7 t\u1ee5c gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. \u0110\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd&#8230;<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[189],"ht-kb-tag":[],"class_list":["post-34781","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-tncn-cau-hoi-thuong-gap"],"_links":{"self":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/34781","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/users\/71"}],"replies":[{"embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/comments?post=34781"}],"version-history":[{"count":2,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/34781\/revisions"}],"predecessor-version":[{"id":34799,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/34781\/revisions\/34799"}],"wp:attachment":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/media?parent=34781"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=34781"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=34781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}