{"id":23729,"date":"2025-06-02T15:00:00","date_gmt":"2025-06-02T08:00:00","guid":{"rendered":"https:\/\/luathoasen.vn\/?p=23729"},"modified":"2025-06-03T08:51:27","modified_gmt":"2025-06-03T01:51:27","slug":"tu-ngay-1-7-so-dinh-danh-ca-nhan-la-ma-so-thue","status":"publish","type":"post","link":"https:\/\/www.luathoasen.vn\/en\/tin-tuc\/tu-ngay-1-7-so-dinh-danh-ca-nhan-la-ma-so-thue\/","title":{"rendered":"T\u1eeb ng\u00e0y 1\/7, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf"},"content":{"rendered":"

K\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2025, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay cho m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, c\u00e1 nh\u00e2n.<\/strong><\/p>\n\n\n\n

T\u1eeb ng\u00e0y 01\/7\/2025, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay cho m\u00e3 s\u1ed1 thu\u1ebf<\/a> c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 35 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u00e0 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC.<\/p>\n\n\n\n

\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng C\u01a1 quan thu\u1ebf \u0111\u1ed3ng b\u1ed9 c\u00f3 k\u1ebft n\u1ed1i chia s\u1ebd d\u1eef li\u1ec7u v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 theo \u0110\u1ec1 \u00e1n ph\u00e1t tri\u1ec3n \u1ee9ng d\u1ee5ng d\u1eef li\u1ec7u v\u1ec1 d\u00e2n c\u01b0 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 06\/Q\u0110-TTg c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf, Chi c\u1ee5c Thu\u1ebf Khu v\u1ef1c I l\u01b0u \u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/p>\n\n\n\n

Th\u1ee9 nh\u1ea5t, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m:<\/strong><\/p>\n\n\n\n

– C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n\n\n\n

– C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n\n\n\n

– Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/p>\n\n\n\n

– T\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n

Th\u1ee9 hai, vi\u1ec7c th\u1ef1c hi\u1ec7n m\u00e3 s\u1ed1 thu\u1ebf sang m\u00e3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n t\u1eeb 01\/7\/2025 (C\u0103n c\u1ee9 \u0110i\u1ec1u 39 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC)<\/strong><\/p>\n\n\n\n

(1) Tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u00e3 kh\u1edbp \u0111\u00fang v\u1edbi th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0<\/strong><\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025 v\u00e0 th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 kh\u1edbp \u0111\u00fang v\u1edbi th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 th\u00ec:<\/p>\n\n\n\n

– H\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/7\/2025, bao g\u1ed3m c\u1ea3 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh theo m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n\n\n\n

– \u0110\u1ed3ng th\u1eddi, c\u01a1 quan thu\u1ebf theo d\u00f5i, qu\u1ea3n l\u00fd to\u00e0n b\u1ed9 d\u1eef li\u1ec7u c\u1ee7a h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c b\u1eb1ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/p>\n\n\n\n

(2) Tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf kh\u00f4ng kh\u1edbp \u0111\u00fang v\u1edbi th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7<\/strong><\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025 nh\u01b0ng th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00f4ng kh\u1edbp \u0111\u00fang v\u1edbi th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00ec:<\/p>\n\n\n\n

– C\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n sang tr\u1ea1ng th\u00e1i 10 “M\u00e3 s\u1ed1 thu\u1ebf ch\u1edd c\u1eadp nh\u1eadt th\u00f4ng tin s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n”.<\/p>\n\n\n\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 4 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u00f4ng tin kh\u1edbp \u0111\u00fang v\u1edbi C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 38 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC.<\/p>\n\n\n\n

(3) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p nhi\u1ec1u h\u01a1n 01 (m\u1ed9t) m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p nhi\u1ec1u h\u01a1n 01 (m\u1ed9t) m\u00e3 s\u1ed1 thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u1eadp nh\u1eadt th\u00f4ng tin s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n cho c\u00e1c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ec3 c\u01a1 quan thu\u1ebf t\u00edch h\u1ee3p c\u00e1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0o s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, h\u1ee3p nh\u1ea5t d\u1eef li\u1ec7u thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/p>\n\n\n\n

Khi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p v\u00e0o s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n th\u00ec c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 thu\u1ebf, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd kh\u00e1c \u0111\u00e3 l\u1eadp c\u00f3 s\u1eed d\u1ee5ng th\u00f4ng tin m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, ch\u1ee9ng minh vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 thu\u1ebf sang s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/p>\n\n\n\n

H\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n tra c\u1ee9u th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu kh\u1edbp \u0111\u00fang ho\u1eb7c kh\u00f4ng kh\u1edbp \u0111\u00fang v\u1edbi C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9: https:\/\/www.gdt.gov.vn, ho\u1eb7c tr\u00ean trang Thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9: thuedientu.gdt.gov.vn, ho\u1eb7c tr\u00ean t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1 nh\u00e2n t\u1ea1i \u1ee9ng d\u1ee5ng icanhan ho\u1eb7c eTaxMobile (n\u1ebfu c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf).<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin c\u00f3 sai s\u00f3t, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c Chi c\u1ee5c Thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u1ec3 c\u1eadp nh\u1eadt th\u00f4ng tin ch\u00ednh x\u00e1c v\u00e0o H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf.<\/p>\n\n\n\n

H\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, c\u00e1 nh\u00e2n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin s\u1edbm, tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u1ecb gi\u00e1n \u0111o\u1ea1n ngh\u0129a v\u1ee5 thu\u1ebf sau ng\u00e0y 01\/07\/2025.<\/p>\n\n\n\n

Ngu\u1ed3n: VTV.VN<\/a><\/p>","protected":false},"excerpt":{"rendered":"

K\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2025, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay cho m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, c\u00e1 nh\u00e2n. T\u1eeb ng\u00e0y 01\/7\/2025, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay cho m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n<\/p>","protected":false},"author":5,"featured_media":23730,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-23729","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23729","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/comments?post=23729"}],"version-history":[{"count":1,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23729\/revisions"}],"predecessor-version":[{"id":23731,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23729\/revisions\/23731"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/media\/23730"}],"wp:attachment":[{"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/media?parent=23729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/categories?post=23729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/tags?post=23729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}