{"id":1470,"date":"2021-11-03T17:55:29","date_gmt":"2021-11-03T10:55:29","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=1470"},"modified":"2026-11-02T17:08:57","modified_gmt":"2026-11-02T10:08:57","slug":"ma-so-thue-tax-identification-number-la-gi","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/kien-thuc-kinh-te\/ma-so-thue-tax-identification-number-la-gi","title":{"rendered":"M\u00e3 s\u1ed1 thu\u1ebf Tax Identification Number l\u00e0 g\u00ec?"},"content":{"rendered":"\n
\"\"\/<\/figure>\n\n\n

Tax Identification Number l\u00e0 g\u00ec? Tax identification number \u2013 TIN (M\u00e3 s\u1ed1 thu\u1ebf) l\u00e0 m\u1ed9t d\u00e3y s\u1ed1, ch\u1eef c\u00e1i ho\u1eb7c k\u00ed t\u1ef1 kh\u00e1c do c\u01a1 quan qu\u1ea3n l\u00ed thu\u1ebf c\u1ea5p cho m\u1ed9t c\u00e1 nh\u00e2n, \u0111\u1ed1i t\u01b0\u1ee3ng, ho\u1eb7c m\u1ed9t t\u1ed5 ch\u1ee9c c\u1ee5 th\u1ec3 \u0111\u1ec3 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i c\u00e1c qu\u1ed1c gia.<\/p>\n

Vi\u1ec7c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf nh\u1eb1m m\u1ee5c \u0111\u00edch nh\u1eadn bi\u1ebft, x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n, \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, theo d\u00f5i qu\u00e1 tr\u00ecnh n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1edfi ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd th\u1ed1ng nh\u1ea5t tr\u00ean ph\u1ea1m vi c\u1ea3 n\u01b0\u1edbc.<\/p>\n

T\u1ea1i Vi\u1ec7t Nam, Tax Identification Number c\u1ee7a t\u1ed5 ch\u1ee9c l\u00e0 m\u1ed9t d\u00e3y s\u1ed1 g\u1ed3m 10 ho\u1eb7c 13 ch\u1eef s\u1ed1; t\u1eeb ng\u00e0y 01\/7\/2025, c\u00e1 nh\u00e2n l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam d\u00f9ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n 12 ch\u1eef s\u1ed1 l\u00e0m m\u00e3 s\u1ed1 thu\u1ebf. Khi c\u00e1 nh\u00e2n, doanh nghi\u1ec7p \u0111\u0103ng k\u00fd thu\u1ebf th\u00e0nh c\u00f4ng v\u1edbi C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t M\u00e3 s\u1ed1 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

\n

\u201cTax identification number l\u00e0 m\u00e3 s\u1ed1 nh\u1eadn d\u1ea1ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/strong><\/em><\/p>\n<\/blockquote>\n

TIN \u1edf Vi\u1ec7t Nam l\u00e0 g\u00ec, ghi th\u1ebf n\u00e0o tr\u00ean gi\u1ea5y t\u1edd<\/strong><\/h2>\n

TIN \u1edf Vi\u1ec7t Nam ch\u00ednh l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf. T\u1eeb ng\u00e0y 01\/7\/2025, theo Th\u00f4ng t\u01b0 86\/2024\/TT-BTC, c\u00f4ng d\u00e2n Vi\u1ec7t Nam d\u00f9ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n 12 ch\u1eef s\u1ed1 tr\u00ean th\u1ebb c\u0103n c\u01b0\u1edbc thay cho m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n. Doanh nghi\u1ec7p v\u1eabn d\u00f9ng m\u00e3 10 ch\u1eef s\u1ed1, chi nh\u00e1nh v\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c d\u00f9ng m\u00e3 13 ch\u1eef s\u1ed1.<\/p>\n

Quy \u0111\u1ecbnh n\u00e0y ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 (hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026), theo \u0111\u00f3 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh l\u00e0 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n. Ng\u01b0\u1eddi t\u1eebng \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 ch\u1eef s\u1ed1 c\u1ea7n ki\u1ec3m tra th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u00e3 kh\u1edbp v\u1edbi C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 hay ch\u01b0a. N\u1ebfu m\u1ed9t ng\u01b0\u1eddi c\u00f3 nhi\u1ec1u h\u01a1n m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf, h\u1ecd c\u1ea7n c\u1eadp nh\u1eadt s\u1ed1 \u0111\u1ecbnh danh \u0111\u1ec3 c\u01a1 quan thu\u1ebf h\u1ee3p nh\u1ea5t d\u1eef li\u1ec7u. Ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 thu\u1ebf l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025 v\u1edbi m\u00e3 c\u0169 v\u1eabn c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd.<\/p>\n\n\n
\u0110\u1ed1i t\u01b0\u1ee3ng<\/strong><\/td>TIN ghi tr\u00ean gi\u1ea5y t\u1edd<\/strong><\/td>S\u1ed1 k\u00fd t\u1ef1<\/strong><\/td><\/tr>\n
C\u00e1 nh\u00e2n l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td>S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n (s\u1ed1 th\u1ebb c\u0103n c\u01b0\u1edbc)<\/td>12 ch\u1eef s\u1ed1<\/td><\/tr>\n
Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb ch\u00ednh<\/td>M\u00e3 s\u1ed1 thu\u1ebf tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/td>10 ch\u1eef s\u1ed1<\/td><\/tr>\n
Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/td>M\u00e3 10 s\u1ed1 c\u1ee7a \u0111\u01a1n v\u1ecb ch\u00ednh + d\u1ea5u g\u1ea1ch ngang + 3 s\u1ed1<\/td>13 ch\u1eef s\u1ed1<\/td><\/tr>\n<\/tbody>\n<\/table>\n

Khi \u0111i\u1ec1n bi\u1ec3u m\u1eabu b\u1eb1ng ti\u1ebfng Anh, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1ch ghi sau:<\/p>\n

\u2013 \u00d4 \u201cTaxpayer Identification Number (TIN)\u201d tr\u00ean t\u1edd t\u1ef1 x\u00e1c nh\u1eadn FATCA t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n 12 ch\u1eef s\u1ed1 n\u1ebfu b\u1ea1n l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

\u2013 M\u1ee5c \u201cForeign tax identifying number\u201d tr\u00ean m\u1eabu W-8BEN c\u1ee7a S\u1edf Thu\u1ebf v\u1ee5 Hoa K\u1ef3 (IRS) th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111i\u1ec1n b\u1eb1ng ch\u00ednh s\u1ed1 \u0111\u1ecbnh danh n\u00e0y khi b\u1ea1n nh\u1eadn thu nh\u1eadp t\u1eeb \u0111\u1ed1i t\u00e1c M\u1ef9.<\/p>\n

\u2013 H\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p, ch\u1eb3ng h\u1ea1n h\u1ee3p \u0111\u1ed3ng hay h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, c\u1ea7n ghi \u0111\u1ee7 m\u00e3 10 ho\u1eb7c 13 ch\u1eef s\u1ed1 k\u00e8m d\u1ea5u g\u1ea1ch ngang \u0111\u00fang c\u1ea5u tr\u00fac.<\/p>\n

\u0110\u1ecbnh d\u1ea1ng y\u00eau c\u1ea7u c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y ng\u00e2n h\u00e0ng, n\u00ean h\u00e3y \u0111\u1ecdc h\u01b0\u1edbng d\u1eabn k\u00e8m bi\u1ec3u m\u1eabu tr\u01b0\u1edbc khi k\u00fd. Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n thu\u1ebf (Tax Accountant) t\u1ea1i doanh nghi\u1ec7p th\u01b0\u1eddng l\u00e0 ng\u01b0\u1eddi h\u1ed7 tr\u1ee3 ki\u1ec3m tra c\u00e1c th\u00f4ng tin n\u00e0y cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

Ph\u00e2n lo\u1ea1i Tax Identification Number<\/strong><\/h2>\n

D\u1ef1a tr\u00ean \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, Tax Identification Number \u0111\u01b0\u1ee3c chia l\u00e0m 3 lo\u1ea1i:<\/p>\n\n

Qu\u1ea3n l\u00fd m\u00e3 s\u1ed1 thu\u1ebf cho doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ph\u1ea7n vi\u1ec7c quen thu\u1ed9c v\u1edbi \u1ee9ng vi\u00ean \u1ee9ng tuy\u1ec3n vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n<\/a>.<\/p>\n\n\n

M\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n<\/strong><\/h3>\n

M\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n l\u00e0 M\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd d\u00e0nh cho c\u00e1 nh\u00e2n, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ngu\u1ed3n thu nh\u1eadp h\u00e0ng th\u00e1ng, s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch k\u00ea khai cho c\u00e1c kho\u1ea3n thu nh\u1eadp h\u1ecd nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf khi l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c c\u00f4ng ty, doanh nghi\u1ec7p ho\u1eb7c lao \u0111\u1ed9ng t\u1ef1 do.<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n c\u1ee7a m\u1ed7i ng\u01b0\u1eddi l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf duy nh\u1ea5t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai m\u1ecdi kho\u1ea3n thu nh\u1eadp trong su\u1ed1t cu\u1ed9c \u0111\u1eddi. Vi\u1ec7c \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 do C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u0103ng k\u00fd v\u1edbi C\u01a1 quan thu\u1ebf ho\u1eb7c tr\u1ef1c ti\u1ebfp t\u1ea1i C\u01a1 quan thu\u1ebf n\u1ebfu nh\u01b0 b\u1ea1n l\u00e0m vi\u1ec7c t\u1ef1 do v\u00e0 t\u1ef1 t\u1ea1o ra thu nh\u1eadp cho ch\u00ednh m\u00ecnh.<\/p>\n

S\u1edf h\u1eefu m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n s\u1ebd gi\u00fap b\u1ea1n d\u1ec5 d\u00e0ng tra c\u1ee9u c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf c\u1ee7a m\u00ecnh th\u00f4ng qua internet khi c\u1ea7n thi\u1ebft.<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p<\/strong><\/h3>\n

M\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p (m\u00e3 s\u1ed1 thu\u1ebf c\u00f4ng ty) l\u00e0 m\u1ed9t m\u00e3 s\u1ed1 \u0111\u01b0\u1ee3c C\u01a1 quan thu\u1ebf c\u1ea5p cho c\u00e1c t\u1ed5 ch\u1ee9c l\u00e0 c\u00f4ng ty, doanh nghi\u1ec7p \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf<\/p>\n

B\u1ea5t k\u1ef3 m\u1ed9t doanh nghi\u1ec7p n\u00e0o tr\u01b0\u1edbc khi \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng ch\u00ednh th\u1ee9c \u0111\u1ec1u ph\u1ea3i \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u0103ng k\u00fd M\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf duy nh\u1ea5t \u0111\u1ec3 s\u1eed d\u1ee5ng trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

Khi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh kinh doanh, b\u00e1n t\u1eb7ng, cho ho\u1eb7c th\u1eeba k\u1ebf th\u00ec M\u00e3 s\u1ed1 thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean.<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu khi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong k\u1ebf to\u00e1n, quy\u1ebft to\u00e1n s\u1ed5 s\u00e1ch v\u1edbi c\u01a1 quan thu\u1ebf nh\u00e0 n\u01b0\u1edbc. M\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p c\u0169ng gi\u00fap tra c\u1ee9u th\u00f4ng tin doanh nghi\u1ec7p m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng tr\u00ean h\u1ec7 th\u1ed1ng, bao g\u1ed3m c\u1ea3 ng\u00e0nh ngh\u1ec1 kinh doanh c\u0169ng nh\u01b0 t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng…<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c t\u1ea1o, g\u1eedi v\u00e0 nh\u1eadn t\u1ef1 \u0111\u1ed9ng b\u1edfi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 h\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf sau \u0111\u00f3 \u0111\u01b0\u1ee3c ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/h3>\n

Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u1edf \u0111\u00e2y l\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 huy\u1ebft th\u1ed1ng ho\u1eb7c h\u00f4n nh\u00e2n m\u00e0 c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m, ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ef1c ti\u1ebfp ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng, bao g\u1ed3m: con c\u00e1i, con nu\u00f4i, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng, v\u1ee3, ch\u1ed3ng, cha m\u1eb9 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i, cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, anh ch\u1ecb em ru\u1ed9t, \u00f4ng b\u00e0 n\u1ed9i ngo\u1ea1i, c\u00f4\/d\u00ec\/ch\u00fa\/b\u00e1c ru\u1ed9t, ch\u00e1u ru\u1ed9t…<\/p>\n

Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ee5 thu\u1ed9c tr\u00ean l\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng c\u00f3 ho\u1eb7c ch\u01b0a c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, kh\u00f4ng c\u00f3 ngu\u1ed3n thu nh\u1eadp ho\u1eb7c thu nh\u1eadp r\u1ea5t th\u1ea5p (b\u00ecnh qu\u00e2n d\u01b0\u1edbi 1.000.000\u0111\/th\u00e1ng).<\/p>\n

T\u1eeb ng\u00e0y 01\/7\/2025, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam l\u00e0 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n g\u1ed3m 12 ch\u1eef s\u1ed1 (tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 d\u00e3y 10 ch\u1eef s\u1ed1), c\u0169ng l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n khi ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c hi\u1ec7n nay l\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (\u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 theo Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15). \u0110\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u1edf m\u1ee9c tr\u00ean, c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 ph\u1ea3i c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

C\u1ea5u tr\u00fac c\u1ee7a Tax Identification Number<\/strong><\/h2>\n

N\u1ebfu b\u1ea1n th\u1eafc m\u1eafc c\u1ea5u tr\u00fac c\u1ee7a Tax Identification Number l\u00e0 g\u00ec, h\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u sau \u0111\u00e2y.<\/p>\n\n

M\u00e3 s\u1ed1 thu\u1ebf \u0111i li\u1ec1n v\u1edbi vi\u1ec7c k\u00ea khai thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/a> h\u1eb1ng qu\u00fd v\u00e0 quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m cho c\u00e1 nh\u00e2n l\u1eabn t\u1ed5 ch\u1ee9c.<\/p>\n\n\n

M\u00e3 s\u1ed1 thu\u1ebf \u1edf n\u01b0\u1edbc ta hi\u1ec7n nay \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u1edbi c\u1ea5u tr\u00fac nh\u01b0 sau:<\/p>\n

N1N2\u00a0N3N4N5N6N7N8N9\u00a0N10\u00a0–\u00a0N11N12N13<\/p>\n

Trong \u0111\u00f3:<\/p>\n

– N1N2\u00a0l\u00e0 2 ch\u1eef s\u1ed1 ph\u00e2n kho\u1ea3ng t\u1ec9nh \u0111\u01b0\u1ee3c\u00a0qui \u0111\u1ecbnh\u00a0theo Danh m\u1ee5c m\u00e3 ph\u00e2n kho\u1ea3ng t\u1ec9nh.<\/p>\n

– N3N4N5N6N7N8N9\u00a0l\u00e0 c\u00e1c ch\u1eef s\u1ed1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo m\u1ed9t c\u1ea5u tr\u00fac x\u00e1c \u0111\u1ecbnh, \u0111\u00e1nh theo s\u1ed1 th\u1ee9 t\u1ef1 t\u1eeb 0000001 \u0111\u1ebfn 9999999.<\/p>\n

– N10 l\u00e0 ch\u1eef s\u1ed1 ki\u1ec3m tra.<\/p>\n

– M\u01b0\u1eddi s\u1ed1 t\u1eeb N1 \u0111\u1ebfn N10 \u0111\u01b0\u1ee3c c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf \u0111\u1ed9c l\u1eadp v\u00e0 \u0111\u01a1n v\u1ecb ch\u00ednh<\/p>\n

– N11N12N13 l\u00e0 3 ch\u1eef s\u1ed1 theo th\u1ee9 t\u1ef1 t\u1eeb 001 \u0111\u1ebfn 999, \u0111\u01b0\u1ee3c \u0111\u00e1nh theo chi nh\u00e1nh ho\u1eb7c t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/p>\n

– D\u1ea5u g\u1ea1ch ngang (-) l\u00e0 k\u00fd t\u1ef1 \u0111\u1ec3 ph\u00e2n t\u00e1ch nh\u00f3m 10 ch\u1eef s\u1ed1 \u0111\u1ea7u v\u00e0 nh\u00f3m 3 ch\u1eef s\u1ed1 cu\u1ed1i.<\/p>\n

M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi s\u1eed d\u1ee5ng M\u00e3 s\u1ed1 thu\u1ebf:<\/strong><\/h3>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nghi\u00eam c\u1ea5m vi\u1ec7c s\u1eed d\u1ee5ng Tax Identification Number c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c.<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kinh doanh, c\u00e1c giao d\u1ecbch v\u1ec1 thu\u1ebf nh\u01b0 k\u00ea khai thu\u1ebf, n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf…, b\u1eaft bu\u1ed9c ghi M\u00e3 s\u1ed1 thu\u1ebf v\u00e0o h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua b\u00e1n.<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Th\u00f4ng b\u00e1o cho C\u01a1 quan qu\u1ea3n l\u00fd Thu\u1ebf khi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh v\u00ec h\u1ebft h\u1ea1n v\u0103n ph\u00f2ng \u0111\u1ec3 c\u00f3 th\u1ec3 qu\u1ea3n l\u00fd, k\u1ecbp th\u1eddi n\u1eafm b\u1eaft t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u1ec3 kh\u00f4ng b\u1ecb kh\u00f3a M\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p b\u1ecf \u0111\u1ecba \u0111i\u1ec3m kinh doanh, n\u1ee3 thu\u1ebf qu\u00e1 nhi\u1ec1u, ho\u1eb7c trong th\u1eddi gian d\u00e0i kh\u00f4ng n\u1ed9p thu\u1ebf s\u1ebd b\u1ecb C\u01a1 quan qu\u1ea3n l\u00fd kh\u00f3a M\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Khi M\u00e3 s\u1ed1 thu\u1ebf b\u1ecb kh\u00f3a, c\u00e1c doanh nghi\u1ec7p, c\u00e1 nh\u00e2n kh\u00f4ng th\u1ec3 \u0111\u0103ng nh\u1eadp v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai thu\u1ebf qua m\u1ea1ng internet m\u00e0 bu\u1ed9c ph\u1ea3i tr\u1ef1c ti\u1ebfp \u0111\u1ebfn C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 l\u00e0m vi\u1ec7c.<\/p>\n

Hi v\u1ecdng v\u1edbi nh\u1eefng n\u1ed9i dung chia s\u1ebb, b\u1ea1n \u0111\u00e3 hi\u1ec3u \u0111\u01b0\u1ee3c Tax Identification Number l\u00e0 g\u00ec c\u0169ng nh\u01b0 c\u00e1c l\u01b0u \u00fd c\u1ea7n bi\u1ebft khi s\u1eed d\u1ee5ng.<\/p>\n

Huy\u1ec1n Nguy\u1ec5n<\/strong><\/p>\n

<\/p>","protected":false},"excerpt":{"rendered":"

Tax Identification Number l\u00e0 g\u00ec? Tax identification number \u2013 TIN (M\u00e3 s\u1ed1 thu\u1ebf) l\u00e0 m\u1ed9t d\u00e3y s\u1ed1, ch\u1eef c\u00e1i ho\u1eb7c k\u00ed t\u1ef1 kh\u00e1c do c\u01a1 …<\/p>\n","protected":false},"author":58,"featured_media":32030,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-1470","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-kinh-te"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/1470","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/comments?post=1470"}],"version-history":[{"count":5,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/1470\/revisions"}],"predecessor-version":[{"id":30146,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/1470\/revisions\/30146"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/32030"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=1470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=1470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=1470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}