{"id":2509,"date":"2026-01-10T09:38:20","date_gmt":"2026-01-10T02:38:20","guid":{"rendered":"https:\/\/enilaw.com\/?p=2509"},"modified":"2026-01-14T16:29:43","modified_gmt":"2026-01-14T09:29:43","slug":"dich-vu-tu-van-thue-cho-van-phong-dai-dien-nuoc-ngoai-quy-dinh-thu-tuc-2026","status":"publish","type":"post","link":"https:\/\/enilaw.com\/en\/dich-vu-tu-van-thue-cho-van-phong-dai-dien-nuoc-ngoai-quy-dinh-thu-tuc-2026\/","title":{"rendered":"D\u1ecbch V\u1ee5 T\u01b0 V\u1ea5n Thu\u1ebf Cho V\u0103n Ph\u00f2ng \u0110\u1ea1i Di\u1ec7n N\u01b0\u1edbc Ngo\u00e0i: Quy \u0110\u1ecbnh &amp; Th\u1ee7 T\u1ee5c 2026"},"content":{"rendered":"<p>Thi\u1ebft l\u1eadp s\u1ef1 hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam th\u00f4ng qua m\u00f4 h\u00ecnh V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n (VP\u0110D) l\u00e0 b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a nhi\u1ec1u t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. M\u1eb7c d\u00f9 kh\u00f4ng tr\u1ef1c ti\u1ebfp ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng sinh l\u1eddi, VP\u0110D v\u1eabn ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ee9c t\u1ea1p, \u0111\u1eb7c bi\u1ec7t l\u00e0 qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i v\u00e0 nh\u00e2n s\u1ef1 b\u1ea3n \u0111\u1ecba. Vi\u1ec7c hi\u1ec3u sai c\u00e1c hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n ho\u1eb7c ch\u1eadm tr\u1ec5 trong quy\u1ebft to\u00e1n thu\u1ebf c\u00f3 th\u1ec3 g\u00e2y ra nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd \u0111\u00e1ng ti\u1ebfc cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/enilaw.com\/en\/dich-vu-tu-van-thue-cho-van-phong-dai-dien-nuoc-ngoai-quy-dinh-thu-tuc-2026\/#I_Van_phong_dai_dien_nuoc_ngoai_la_gi\" >I. V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/enilaw.com\/en\/dich-vu-tu-van-thue-cho-van-phong-dai-dien-nuoc-ngoai-quy-dinh-thu-tuc-2026\/#II_Tu_van_thue_cho_van_phong_dai_dien_nuoc_ngoai\" >II. T\u01b0 v\u1ea5n thu\u1ebf cho v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/enilaw.com\/en\/dich-vu-tu-van-thue-cho-van-phong-dai-dien-nuoc-ngoai-quy-dinh-thu-tuc-2026\/#1_Thue_thu_nhap_doanh_nghiep_TNDN\" >1. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/enilaw.com\/en\/dich-vu-tu-van-thue-cho-van-phong-dai-dien-nuoc-ngoai-quy-dinh-thu-tuc-2026\/#2_Thue_gia_tri_gia_tang_VAT\" >2. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/enilaw.com\/en\/dich-vu-tu-van-thue-cho-van-phong-dai-dien-nuoc-ngoai-quy-dinh-thu-tuc-2026\/#3_Thue_mon_bai_Le_phi_mon_bai\" >3. Thu\u1ebf m\u00f4n b\u00e0i (L\u1ec7 ph\u00ed m\u00f4n b\u00e0i)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/enilaw.com\/en\/dich-vu-tu-van-thue-cho-van-phong-dai-dien-nuoc-ngoai-quy-dinh-thu-tuc-2026\/#4_Thue_thu_nhap_ca_nhan_TNCN\" >4. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/enilaw.com\/en\/dich-vu-tu-van-thue-cho-van-phong-dai-dien-nuoc-ngoai-quy-dinh-thu-tuc-2026\/#III_Quyet_toan_thue_thu_nhap_ca_nhan_cho_van_phong_dai_dien\" >III. Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/enilaw.com\/en\/dich-vu-tu-van-thue-cho-van-phong-dai-dien-nuoc-ngoai-quy-dinh-thu-tuc-2026\/#IV_Doi_tuong_chiu_thue_TNCN_tai_van_phong_dai_dien_nuoc_ngoai\" >IV. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNCN t\u1ea1i v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/enilaw.com\/en\/dich-vu-tu-van-thue-cho-van-phong-dai-dien-nuoc-ngoai-quy-dinh-thu-tuc-2026\/#V_Dang_ky_thue_TNCN_cho_nguoi_lao_dong_tai_van_phong_dai_dien\" >V. \u0110\u0103ng k\u00fd thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/enilaw.com\/en\/dich-vu-tu-van-thue-cho-van-phong-dai-dien-nuoc-ngoai-quy-dinh-thu-tuc-2026\/#Dich_vu_tu_van_thue_cho_VPDD_cua_EniLaw\" >D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf cho VP\u0110D c\u1ee7a EniLaw<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<p>T\u1ea1i <strong>EniLaw<\/strong>, ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 <strong>t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean bi\u1ec7t cho V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/strong>, \u0111\u1ea3m b\u1ea3o m\u1ecdi ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a VP\u0110D \u0111\u1ec1u minh b\u1ea1ch, \u0111\u00fang lu\u1eadt v\u00e0 t\u1ed1i \u01b0u nh\u1ea5t.<\/p>\n\n\n\n<!DOCTYPE html>\n<html lang=\"vi\">\n<head>\n    <meta charset=\"UTF-8\">\n    <meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\n    <title>EniLaw &#8211; Enterprise &#038; Investment<\/title>\n\n    <!-- Font Inter -->\n    <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700&#038;display=swap\" rel=\"stylesheet\">\n\n    <style>\n        body {\n            margin: 0;\n            padding: 20px;\n            font-family: 'Inter', sans-serif;\n            background-color: #f4f6f9;\n        }\n\n        .enilaw-box {\n            max-width: 900px;\n            margin: 0 auto;\n            padding: 32px 28px;\n            background: #ffffff;\n            border: 3px solid #ea5334;\n            border-radius: 18px;\n            box-shadow: 0 12px 32px rgba(234, 83, 52, 0.25);\n            text-align: center;\n            transition: all 0.35s ease;\n        }\n\n        .enilaw-box:hover {\n            transform: translateY(-6px);\n            box-shadow: 0 18px 45px rgba(234, 83, 52, 0.35);\n        }\n\n        .enilaw-title {\n            font-size: 26px;\n            font-weight: 700;\n            color: #022B60;\n            margin-bottom: 16px;\n        }\n\n        .enilaw-content {\n            font-size: 16px;\n            line-height: 1.75;\n            color: #022B60;\n            margin-bottom: 28px;\n        }\n\n        .enilaw-content strong {\n            color: #ea5334;\n            font-weight: 600;\n        }\n\n        .enilaw-btn {\n            display: inline-flex;\n            align-items: center;\n            justify-content: center;\n            gap: 10px;\n            padding: 14px 34px;\n            background: linear-gradient(135deg, #ea5334, #ff7a5c);\n            color: #ffffff;\n            text-decoration: none;\n            font-size: 16px;\n            font-weight: 600;\n            border-radius: 999px;\n            box-shadow: 0 8px 22px rgba(234, 83, 52, 0.45);\n            transition: all 0.3s ease;\n        }\n\n        .enilaw-btn:hover {\n            transform: scale(1.06);\n            box-shadow: 0 12px 30px rgba(234, 83, 52, 0.6);\n            background: linear-gradient(135deg, #ff7a5c, #ea5334);\n        }\n\n        \/* Responsive Mobile *\/\n        @media (max-width: 600px) {\n            .enilaw-box {\n                padding: 26px 20px;\n            }\n\n            .enilaw-title {\n                font-size: 22px;\n            }\n\n            .enilaw-content {\n                font-size: 15px;\n            }\n\n            .enilaw-btn {\n                width: 100%;\n                padding: 14px 0;\n            }\n        }\n    <\/style>\n<\/head>\n<body>\n\n    <div class=\"enilaw-box\">\n        <div class=\"enilaw-title\">\n            EniLaw &#8211; Enterprise &#038; Investment\n        <\/div>\n\n        <div class=\"enilaw-content\">\n            <strong>EniLaw<\/strong> chuy\u00ean t\u01b0 v\u1ea5n <strong>Ph\u00e1p L\u00fd Doanh Nghi\u1ec7p<\/strong>, \n            <strong>\u0110\u1ea7u T\u01b0 FDI<\/strong>, <strong>M&#038;A<\/strong> v\u00e0 \n            <strong>Thu\u1ebf \u2013 K\u1ebf To\u00e1n<\/strong> t\u1ea1i <strong>TP.HCM, B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai, Long An, T\u00e2y Ninh<\/strong>. D\u1ecbch v\u1ee5 ch\u1ea5t l\u01b0\u1ee3ng, nhanh ch\u00f3ng, gi\u00e1 t\u1ed1t, uy t\u00edn.\n        <\/div>\n\n        <a href=\"https:\/\/enilaw.com\/lien-he\/\" class=\"enilaw-btn\">\n            Li\u00ean H\u1ec7 H\u1ed7 Tr\u1ee3 Nhanh Ch\u00f3ng\n        <\/a>\n    <\/div>\n\n<\/body>\n<\/html>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"I_Van_phong_dai_dien_nuoc_ngoai_la_gi\"><\/span>I. V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/moit.gov.vn\/\">Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i<\/a>, V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u1ec3 t\u00ecm hi\u1ec3u th\u1ecb tr\u01b0\u1eddng v\u00e0 th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i m\u00e0 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam cho ph\u00e9p.<\/p>\n\n\n\n<p>Kh\u00e1c v\u1edbi <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.google.com\/search?q=https:\/\/enilaw.vn\/thanh-lap-chi-nhanh-cua-thuong-nhan-nuoc-ngoai\">th\u00e0nh l\u1eadp chi nh\u00e1nh th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i<\/a>, VP\u0110D <strong>kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng sinh l\u1eddi tr\u1ef1c ti\u1ebfp<\/strong>, kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i nh\u00e2n danh m\u00ecnh (tr\u1eeb khi c\u00f3 \u1ee7y quy\u1ec1n h\u1ee3p ph\u00e1p t\u1eeb c\u00f4ng ty m\u1eb9). Ch\u00ednh \u0111\u1eb7c th\u00f9 n\u00e0y d\u1eabn \u0111\u1ebfn nh\u1eefng quy \u0111\u1ecbnh ri\u00eang bi\u1ec7t v\u1ec1 c\u00e1c s\u1eafc thu\u1ebf \u00e1p d\u1ee5ng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"II_Tu_van_thue_cho_van_phong_dai_dien_nuoc_ngoai\"><\/span>II. T\u01b0 v\u1ea5n thu\u1ebf cho v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 l\u1ea7m t\u01b0\u1edfng r\u1eb1ng kh\u00f4ng kinh doanh th\u00ec kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf. Tuy nhi\u00ean, VP\u0110D v\u1eabn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd c\u1ee7a <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.google.com\/search?q=https:\/\/gdt.gov.vn\/\">T\u1ed5ng c\u1ee5c Thu\u1ebf<\/a> \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Thue_thu_nhap_doanh_nghiep_TNDN\"><\/span>1. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>V\u00ec VP\u0110D kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng kinh doanh tr\u1ef1c ti\u1ebfp v\u00e0 kh\u00f4ng ph\u00e1t sinh doanh thu t\u1ea1i Vi\u1ec7t Nam, n\u00ean v\u1ec1 c\u01a1 b\u1ea3n, VP\u0110D <strong>kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong>. Tuy nhi\u00ean, VP\u0110D ph\u1ea3i l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 chi ph\u00ed v\u1eadn h\u00e0nh \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a d\u00f2ng ti\u1ec1n \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb c\u00f4ng ty m\u1eb9 sang.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Thue_gia_tri_gia_tang_VAT\"><\/span>2. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>T\u01b0\u01a1ng t\u1ef1 nh\u01b0 thu\u1ebf TNDN, VP\u0110D kh\u00f4ng b\u00e1n h\u00e0ng h\u00f3a hay cung \u1ee9ng d\u1ecbch v\u1ee5 n\u00ean kh\u00f4ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf VAT \u0111\u1ea7u ra. \u0110\u1ed1i v\u1edbi thu\u1ebf VAT \u0111\u1ea7u v\u00e0o khi mua s\u1eafm t\u00e0i s\u1ea3n, thu\u00ea v\u0103n ph\u00f2ng, VP\u0110D c\u0169ng <strong>kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT<\/strong> m\u00e0 ph\u1ea3i h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Thue_mon_bai_Le_phi_mon_bai\"><\/span>3. Thu\u1ebf m\u00f4n b\u00e0i (L\u1ec7 ph\u00ed m\u00f4n b\u00e0i)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 c\u1ed1 \u0111\u1ecbnh h\u00e0ng n\u0103m. Theo quy \u0111\u1ecbnh t\u1ea1i <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/chinhphu.vn\/\">Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP<\/a> v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u1eadp nh\u1eadt 2026, VP\u0110D ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u1edbi m\u1ee9c <strong>1.000.000 VN\u0110\/n\u0103m<\/strong>. Vi\u1ec7c ch\u1eadm n\u1ed9p t\u1edd khai ho\u1eb7c ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i tr\u01b0\u1edbc ng\u00e0y 30\/01 h\u00e0ng n\u0103m s\u1ebd d\u1eabn \u0111\u1ebfn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Thue_thu_nhap_ca_nhan_TNCN\"><\/span>4. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u00e2y l\u00e0 s\u1eafc thu\u1ebf <strong>quan tr\u1ecdng nh\u1ea5t<\/strong> v\u00e0 c\u0169ng l\u00e0 tr\u1ecdng t\u00e2m ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi VP\u0110D. VP\u0110D c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNCN cho nh\u00e2n vi\u00ean Vi\u1ec7t Nam v\u00e0 Tr\u01b0\u1edfng \u0111\u1ea1i di\u1ec7n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i s\u1edf h\u1eefu <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.google.com\/search?q=https:\/\/enilaw.vn\/the-tam-tru\">th\u1ebb t\u1ea1m tr\u00fa<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"III_Quyet_toan_thue_thu_nhap_ca_nhan_cho_van_phong_dai_dien\"><\/span>III. Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>H\u00e0ng n\u0103m, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch, VP\u0110D ph\u1ea3i th\u1ef1c hi\u1ec7n <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.google.com\/search?q=https:\/\/enilaw.vn\/quyet-toan-thue-thu-nhap-ca-nhan\">quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>N\u1ed9i dung:<\/strong> T\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong n\u0103m v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu ho\u1eb7c n\u1ed9p th\u1eeba.<\/li>\n\n\n\n<li><strong>\u0110\u1eb7c th\u00f9:<\/strong> \u0110\u1ed1i v\u1edbi Tr\u01b0\u1edfng \u0111\u1ea1i di\u1ec7n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf, b\u1ea3o hi\u1ec3m v\u00e0 thu nh\u1eadp to\u00e0n c\u1ea7u n\u1ebfu h\u1ecd l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam. EniLaw h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t c\u00e1c hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho kh\u00e1ch h\u00e0ng.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"IV_Doi_tuong_chiu_thue_TNCN_tai_van_phong_dai_dien_nuoc_ngoai\"><\/span>IV. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNCN t\u1ea1i v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>C\u01a1 quan thu\u1ebf ph\u00e2n lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng d\u1ef1a tr\u00ean t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf ph\u00f9 h\u1ee3p:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa:<\/strong> L\u00e0 ng\u01b0\u1eddi c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean ho\u1eb7c c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean. \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0y \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n t\u1eeb 5% \u0111\u1ebfn 35%.<\/li>\n\n\n\n<li><strong>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa:<\/strong> Th\u01b0\u1eddng l\u00e0 c\u00e1c chuy\u00ean gia sang c\u00f4ng t\u00e1c ng\u1eafn h\u1ea1n. \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0y n\u1ed9p thu\u1ebf theo thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh <strong>20%<\/strong> tr\u00ean thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ol>\n\n\n\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p r\u1ea5t l\u1edbn khi th\u1ef1c hi\u1ec7n <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.google.com\/search?q=https:\/\/enilaw.vn\/dieu-chinh-giay-chung-nhan-dau-tu\">quy\u1ebft to\u00e1n thu\u1ebf<\/a> \u0111\u1ecbnh k\u1ef3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"V_Dang_ky_thue_TNCN_cho_nguoi_lao_dong_tai_van_phong_dai_dien\"><\/span>V. \u0110\u0103ng k\u00fd thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ngay sau khi <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.google.com\/search?q=https:\/\/enilaw.vn\/thanh-lap-van-phong-dai-dien-cong-ty-nuoc-ngoai\">th\u00e0nh l\u1eadp v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i<\/a>, t\u1ed5 ch\u1ee9c ph\u1ea3i th\u1ef1c hi\u1ec7n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01a1n v\u1ecb:<\/strong> \u0110\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch thu\u1ebf.<\/li>\n\n\n\n<li><strong>\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n:<\/strong> Cho t\u1ea5t c\u1ea3 nh\u00e2n vi\u00ean ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n\n\n\n<li><strong>\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/strong> \u0110\u1ec3 th\u1ef1c hi\u1ec7n gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, gi\u00fap t\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf th\u1ef1c n\u1ed9p. To\u00e0n b\u1ed9 quy tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ec7 th\u1ed1ng k\u00ea khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a <a href=\"https:\/\/mof.gov.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">B\u1ed9 T\u00e0i ch\u00ednh<\/a>.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dich_vu_tu_van_thue_cho_VPDD_cua_EniLaw\"><\/span>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf cho VP\u0110D c\u1ee7a EniLaw<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>V\u1edbi kinh nghi\u1ec7m d\u00e0y d\u1ea1n trong vi\u1ec7c h\u1ed7 tr\u1ee3 c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, <strong>EniLaw<\/strong> mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p thu\u1ebf to\u00e0n di\u1ec7n:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>K\u00ea khai thu\u1ebf tr\u1ecdn g\u00f3i:<\/strong> Th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o thu\u1ebf th\u00e1ng\/qu\u00fd v\u00e0 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u00fang h\u1ea1n.<\/li>\n\n\n\n<li><strong>T\u01b0 v\u1ea5n thu\u1ebf TNCN chuy\u00ean s\u00e2u:<\/strong> X\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 thu nh\u1eadp to\u00e0n c\u1ea7u cho Tr\u01b0\u1edfng \u0111\u1ea1i di\u1ec7n v\u00e0 chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i c\u00f3 <a href=\"https:\/\/www.google.com\/search?q=https:\/\/enilaw.vn\/giay-phep-lao-dong\" target=\"_blank\" rel=\"noreferrer noopener\">gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng<\/a>.<\/li>\n\n\n\n<li><strong>\u0110\u1ea1i di\u1ec7n gi\u1ea3i tr\u00ecnh:<\/strong> L\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi chi c\u1ee5c thu\u1ebf tr\u1ef1c qu\u1ea3n trong c\u00e1c \u0111\u1ee3t ki\u1ec3m tra, quy\u1ebft to\u00e1n.<\/li>\n\n\n\n<li><strong>H\u1ed7 tr\u1ee3 h\u1eadu m\u00e3i:<\/strong> T\u01b0 v\u1ea5n v\u1ec1 <a href=\"https:\/\/www.google.com\/search?q=https:\/\/enilaw.vn\/ke-toan-thue\" target=\"_blank\" rel=\"noreferrer noopener\">b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/a> v\u00e0 <a href=\"https:\/\/www.google.com\/search?q=https:\/\/enilaw.vn\/quan-tri-doanh-nghiep-va-rui-ro\" target=\"_blank\" rel=\"noreferrer noopener\">qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 r\u1ee7i ro<\/a> cho VP\u0110D.<\/li>\n<\/ol>\n\n\n\n<p><\/p>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;2509&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;21&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;5&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rating&quot;,&quot;legend&quot;:&quot;5\\\/5 - (21 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;D\u1ecbch V\u1ee5 T\u01b0 V\u1ea5n Thu\u1ebf Cho V\u0103n Ph\u00f2ng \u0110\u1ea1i Di\u1ec7n N\u01b0\u1edbc Ngo\u00e0i: Quy \u0110\u1ecbnh \\u0026amp; Th\u1ee7 T\u1ee5c 2026&quot;,&quot;width&quot;:&quot;142.5&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 142.5px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            5\/5 - (21 votes)    <\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>Thi\u1ebft l\u1eadp s\u1ef1 hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam th\u00f4ng qua m\u00f4 h\u00ecnh V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n (VP\u0110D) l\u00e0 b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a nhi\u1ec1u t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. M\u1eb7c d\u00f9 kh\u00f4ng tr\u1ef1c ti\u1ebfp ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng sinh l\u1eddi, VP\u0110D v\u1eabn ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ee9c t\u1ea1p, \u0111\u1eb7c bi\u1ec7t l\u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2717,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152,160],"tags":[],"class_list":["post-2509","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-thue","category-tu-van-thue-quyet-toan-thue-cho-vpdd-nuoc-ngoai"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/enilaw.com\/en\/wp-json\/wp\/v2\/posts\/2509","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/enilaw.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enilaw.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enilaw.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/enilaw.com\/en\/wp-json\/wp\/v2\/comments?post=2509"}],"version-history":[{"count":2,"href":"https:\/\/enilaw.com\/en\/wp-json\/wp\/v2\/posts\/2509\/revisions"}],"predecessor-version":[{"id":2731,"href":"https:\/\/enilaw.com\/en\/wp-json\/wp\/v2\/posts\/2509\/revisions\/2731"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enilaw.com\/en\/wp-json\/wp\/v2\/media\/2717"}],"wp:attachment":[{"href":"https:\/\/enilaw.com\/en\/wp-json\/wp\/v2\/media?parent=2509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enilaw.com\/en\/wp-json\/wp\/v2\/categories?post=2509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enilaw.com\/en\/wp-json\/wp\/v2\/tags?post=2509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}