{"id":27040,"date":"2023-12-07T03:17:44","date_gmt":"2023-12-07T03:17:44","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ma-so-thue-tax-identification-number-tin-la-gi-qui-dinh-ve-viec-cap-ma-so-thue.html"},"modified":"2023-12-22T14:38:05","modified_gmt":"2023-12-22T07:38:05","slug":"ma-so-thue-tax-identification-number-tin-la-gi-qui-dinh-ve-viec-cap-ma-so-thue","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ma-so-thue-tax-identification-number-tin-la-gi-qui-dinh-ve-viec-cap-ma-so-thue.html","title":{"rendered":"M\u00e3 s\u1ed1 thu\u1ebf (Tax identification number – TIN) l\u00e0 g\u00ec? Qui \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: Masterskills).<\/p>\n<\/div>\n<\/div>\n

M\u00e3 s\u1ed1 thu\u1ebf (Tax identification number)<\/font><\/h2>\n

M\u00e3 s\u1ed1 thu\u1ebf<\/b> – danh t\u1eeb, trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c d\u00f9ng b\u1edfi c\u1ee5m t\u1eeb Tax identification number, <\/b>vi\u1ebft t\u1eaft TIN.<\/b><\/p>\n

“M\u00e3 s\u1ed1 thu\u1ebf<\/i> l\u00e0 m\u1ed9t d\u00e3y s\u1ed1, ch\u1eef c\u00e1i ho\u1eb7c k\u00ed<\/span> t\u1ef1 kh\u00e1c do c\u01a1 quan qu\u1ea3n l\u00ed<\/span> thu\u1ebf c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u00f9ng \u0111\u1ec3 qu\u1ea3n l\u00ed<\/span> thu\u1ebf.” (Theo Lu\u1eadt qu\u1ea3n l\u00ed thu\u1ebf n\u0103m 2006<\/i>)<\/p>\n

“M\u00e3 s\u1ed1 thu\u1ebf<\/i> l\u00e0 m\u1ed9t d\u00e3y s\u1ed1, ch\u1eef c\u00e1i ho\u1eb7c k\u00ed<\/span> t\u1ef1 do c\u01a1 quan qu\u1ea3n l\u00ed<\/span> thu\u1ebf c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo qui \u0111\u1ecbnh<\/span> c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00ed<\/span> thu\u1ebf. M\u00e3 s\u1ed1 thu\u1ebf<\/i> \u0111\u1ec3 nh\u1eadn bi\u1ebft, x\u00e1c \u0111\u1ecbnh t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (bao g\u1ed3m c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u) v\u00e0 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed<\/span> th\u1ed1ng nh\u1ea5t tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c.” (Theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00ed<\/span> thu\u1ebf<\/i>)<\/p>\n

C\u1ea5u tr\u00fac c\u1ee7a m\u00e3 s\u1ed1 thu\u1ebf<\/b><\/p>\n

N1<\/sub>N2<\/sub>\u00a0N3<\/sub>N4<\/sub>N5<\/sub>N6<\/sub>N7<\/sub>N8<\/sub>N9<\/sub>\u00a0N10<\/sub>\u00a0–\u00a0N11<\/sub>N12<\/sub>N13<\/sub><\/p>\n

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

– Hai ch\u1eef s\u1ed1 \u0111\u1ea7u N1<\/sub>N2<\/sub>\u00a0l\u00e0 s\u1ed1 ph\u00e2n Kho\u1ea3ng t\u1ec9nh c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/i> \u0111\u01b0\u1ee3c qui \u0111\u1ecbnh<\/span> theo danh M\u1ee5c m\u00e3 ph\u00e2n Kho\u1ea3ng t\u1ec9nh (\u0111\u1ed1i v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf <\/i>c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n v\u00e0 c\u00e1 nh\u00e2n kinh doanh) ho\u1eb7c s\u1ed1 kh\u00f4ng ph\u00e2n Kho\u1ea3ng t\u1ec9nh c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf <\/i>(\u0111\u1ed1i v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf<\/i> c\u1ea5p cho c\u00e1c c\u00e1 nh\u00e2n kh\u00e1c).<\/p>\n

– B\u1ea3y ch\u1eef s\u1ed1 N3<\/sub>N4<\/sub>N5<\/sub>N6<\/sub>N7<\/sub>N8<\/sub>N9<\/sub>\u00a0\u0111\u01b0\u1ee3c qui \u0111\u1ecbnh<\/span> theo m\u1ed9t c\u1ea5u tr\u00fac x\u00e1c \u0111\u1ecbnh, t\u0103ng d\u1ea7n trong Kho\u1ea3ng t\u1eeb 0000001 \u0111\u1ebfn 9999999. Ch\u1eef s\u1ed1 N10<\/sub>\u00a0l\u00e0 ch\u1eef s\u1ed1 ki\u1ec3m tra.<\/p>\n

– Ba ch\u1eef s\u1ed1 N11<\/sub>N12<\/sub>N13\u00a0<\/sub>l\u00e0 c\u00e1c s\u1ed1 th\u1ee9 t\u1ef1 t\u1eeb 001 \u0111\u1ebfn 999.<\/p>\n

– D\u1ea5u g\u1ea1ch ngang l\u00e0 k\u00ed<\/span> t\u1ef1 \u0111\u1ec3 ph\u00e2n t\u00e1ch nh\u00f3m 10 s\u1ed1 \u0111\u1ea7u v\u00e0 nh\u00f3m 3 s\u1ed1 cu\u1ed1i.<\/p>\n

Qui \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/font><\/h3>\n

a) T\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf<\/i> duy nh\u1ea5t \u0111\u1ec3 s\u1eed d\u1ee5ng trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng t\u1eeb khi \u0111\u0103ng k\u00ed<\/span> thu\u1ebf cho \u0111\u1ebfn khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p qui \u0111\u1ecbnh<\/span> c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

b) C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf<\/i> duy nh\u1ea5t \u0111\u1ec3 s\u1eed d\u1ee5ng trong su\u1ed1t cu\u1ed9c \u0111\u1eddi c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf <\/i>\u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. M\u00e3 s\u1ed1 thu\u1ebf<\/i> c\u1ea5p cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf<\/i> c\u1ee7a c\u00e1 nh\u00e2n khi c\u00e1 nh\u00e2n ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

c) M\u00e3 s\u1ed1 thu\u1ebf<\/i> \u0111\u00e3 c\u1ea5p kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u1ea1i \u0111\u1ec3 c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c.<\/p>\n

d) M\u00e3 s\u1ed1 thu\u1ebf <\/i>c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c sau khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, b\u00e1n, t\u1eb7ng cho, th\u1eeba k\u1ebf \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean.<\/p>\n

\u0111) M\u00e3 s\u1ed1 thu\u1ebf<\/i> c\u1ea5p cho h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf<\/i> c\u1ea5p cho c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh. Khi \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh ch\u1ebft, m\u1ea5t t\u00edch, m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf <\/i>theo m\u00e3 s\u1ed1 thu\u1ebf <\/i>c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh m\u1edbi.\u00a0<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh ng\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, m\u00e3 s\u1ed1 thu\u1ebf<\/i> c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf<\/i> c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3.<\/p>\n

e)\u00a0H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh khi thay \u0111\u1ed5i \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p l\u1ea1i m\u00e3 s\u1ed1 thu\u1ebf<\/i>. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/i> c\u00e1 nh\u00e2n th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf<\/i> \u0111\u00f3.<\/p>\n

g) M\u00e3 s\u1ed1 thu\u1ebf<\/i> 10 s\u1ed1 \u0111\u01b0\u1ee3c c\u1ea5p cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 \u0111\u1ea7y \u0111\u1ee7 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh tr\u01b0\u1edbc ph\u00e1p lu\u1eadt; \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c theo qui \u0111\u1ecbnh<\/span>.<\/p>\n

h) M\u00e3 s\u1ed1 thu\u1ebf<\/b> 13 s\u1ed1 \u0111\u01b0\u1ee3c c\u1ea5p cho:<\/p>\n

– C\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p theo qui \u0111\u1ecbnh<\/span> c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p; c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo qui \u0111\u1ecbnh<\/span> c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

– Nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng, hi\u1ec7p \u0111\u1ecbnh d\u1ea7u kh\u00ed, C\u00f4ng ty m\u1eb9 – T\u1eadp \u0111o\u00e0n D\u1ea7u kh\u00ed Qu\u1ed1c gia Vi\u1ec7t Nam \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ch\u1ee7 nh\u00e0 nh\u1eadn ph\u1ea7n l\u00e3i \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng, hi\u1ec7p \u0111\u1ecbnh d\u1ea7u kh\u00ed theo qui \u0111\u1ecbnh.<\/p>\n

– C\u00e1c \u0111\u1ecba \u0110i\u1ec3m kinh doanh c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u1ecba \u0110i\u1ec3m kinh doanh tr\u00ean c\u00f9ng \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n nh\u01b0ng kh\u00e1c \u0111\u1ecba b\u00e0n c\u1ea5p x\u00e3.\u00a0(Theo\u00a0Th\u00f4ng t\u01b0 95\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00ed<\/span> thu\u1ebf<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n M\u00e3 s\u1ed1 thu\u1ebf (ti\u1ebfng Anh: Tax identification number, vi\u1ebft t\u1eaft: TIN) 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 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u00f9ng \u0111\u1ec3 qu\u1ea3n l\u00ed thu\u1ebf. Vi\u1ec7c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00ed thu\u1ebf qui \u0111\u1ecbnh.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27040"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=27040"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27040\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=27040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=27040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=27040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}