{"id":2736,"date":"2026-04-21T10:36:00","date_gmt":"2026-04-21T03:36:00","guid":{"rendered":"https:\/\/giaychungnhandautu.man.net.vn\/?p=2736"},"modified":"2026-04-21T10:36:00","modified_gmt":"2026-04-21T03:36:00","slug":"cong-van-so-2419-cth-qldn1","status":"publish","type":"post","link":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1: Thu\u1ebf TNDN cho lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"<p>C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1 ng\u00e0y 8\/4\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf TP. C\u1ea7n Th\u01a1 mang \u0111\u1ebfn nh\u1eefng h\u01b0\u1edbng d\u1eabn quan tr\u1ecdng v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng v\u1eeba c\u00f3 s\u1ef1 thay \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 219\/2025\/N\u0110-CP, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd m\u1ed1i li\u00ean k\u1ebft ch\u1eb7t ch\u1ebd gi\u1eefa t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng v\u00e0 quy\u1ec1n l\u1ee3i kh\u1ea5u tr\u1eeb thu\u1ebf TNDN \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<p>Vi\u1ec7c qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ch\u1ec9 l\u00e0 b\u00e0i to\u00e1n v\u1ec1 con s\u1ed1 m\u00e0 c\u00f2n l\u00e0 s\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa ph\u00e1p l\u00fd v\u00e0 k\u1ebf to\u00e1n. Th\u1ef1c t\u1ebf, nhi\u1ec1u \u0111\u01a1n v\u1ecb \u0111\u00e3 g\u1eb7p kh\u00f3 kh\u0103n khi gi\u1ea3i tr\u00ecnh c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb lo\u1ea1i chi ph\u00ed m\u1ed9t c\u00e1ch \u0111\u00e1ng ti\u1ebfc theo tinh th\u1ea7n c\u1ee7a <a title=\"\ub110\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Doanh-nghiep\/Cong-van-2419-CTH-QLDN1-2026-huong-dan-chinh-sach-thue-thu-nhap-doanh-nghiep-Can-Tho-702123.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1<\/a>.<\/p>\n<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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Quy_dinh_ve_quan_he_lao_dong_va_tien_luong_cho_nguoi_nuoc_ngoai\" >Quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 lao \u0111\u1ed9ng v\u00e0 ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi 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-2\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Ban_chat_quan_he_lao_dong_theo_phap_luat_hien_hanh\" >B\u1ea3n ch\u1ea5t quan h\u1ec7 lao \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Hinh_thuc_lam_viec_va_hop_dong_lao_dong\" >H\u00ecnh th\u1ee9c l\u00e0m vi\u1ec7c v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Phan_biet_truong_hop_cap_giay_phep_lao_dong_va_di_chuyen_noi_bo\" >Ph\u00e2n bi\u1ec7t tr\u01b0\u1eddng h\u1ee3p c\u1ea5p gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng v\u00e0 di chuy\u1ec3n n\u1ed9i b\u1ed9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Nguoi_lao_dong_nuoc_ngoai_duoc_tra_luong_tai_Viet_Nam\" >Ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Lao_dong_di_chuyen_noi_bo_doanh_nghiep\" >Lao \u0111\u1ed9ng di chuy\u1ec3n n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/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:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Dieu_kien_khau_tru_chi_phi_thue_TNDN_cho_lao_dong_nuoc_ngoai\" >\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed thu\u1ebf TNDN cho lao \u0111\u1ed9ng 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-8\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Dieu_kien_ve_tinh_lien_quan_va_chung_tu_hop_phap\" >\u0110i\u1ec1u ki\u1ec7n v\u1ec1 t\u00ednh li\u00ean quan v\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Quy_dinh_ve_nguong_thanh_toan_khong_dung_tien_mat\" >Quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Vai_tro_cua_Master_Accountant_Network_trong_quan_tri_rui_ro\" >Vai tr\u00f2 c\u1ee7a Master Accountant Network trong qu\u1ea3n tr\u1ecb r\u1ee7i ro<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Cac_khoan_chi_phi_khong_duoc_tru_doanh_nghiep_can_luu_y\" >C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Tien_luong_va_phu_cap_khong_ro_rang\" >Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p kh\u00f4ng r\u00f5 r\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Thue_thu_nhap_ca_nhan_nop_thay\" >Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ed9p thay<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Huong_dan_thuc_thi_va_luu_y_cho_doanh_nghiep\" >H\u01b0\u1edbng d\u1eabn th\u1ef1c thi v\u00e0 l\u01b0u \u00fd cho doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Quy_trinh_ra_soat_ho_so_theo_chuan_muc\" >Quy tr\u00ecnh r\u00e0 so\u00e1t h\u1ed3 s\u01a1 theo chu\u1ea9n m\u1ef1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Cac_dau_muc_ho_so_can_kien_toan\" >C\u00e1c \u0111\u1ea7u m\u1ee5c h\u1ed3 s\u01a1 c\u1ea7n ki\u1ec7n to\u00e0n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Cau_hoi_thuong_gap_ve_chi_phi_lao_dong_nuoc_ngoai\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed lao \u0111\u1ed9ng 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-18\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Chi_phi_luong_nguoi_nuoc_ngoai_khong_co_giay_phep_lao_dong_co_duoc_tru_khong\" >Chi ph\u00ed l\u01b0\u01a1ng ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Khi_nao_tien_thue_nha_cho_chuyen_gia_duoc_tinh_vao_chi_phi_duoc_tru\" >Khi n\u00e0o ti\u1ec1n thu\u00ea nh\u00e0 cho chuy\u00ean gia \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Lao_dong_di_chuyen_noi_bo_co_can_ky_hop_dong_lao_dong_tai_Viet_Nam_khong\" >Lao \u0111\u1ed9ng di chuy\u1ec3n n\u1ed9i b\u1ed9 c\u00f3 c\u1ea7n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Nguong_thanh_toan_khong_dung_tien_mat_tu_nam_2026_la_bao_nhieu\" >Ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1eeb n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Thue_thu_nhap_ca_nhan_nop_thay_co_duoc_tinh_la_chi_phi_hop_ly_khong\" >Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ed9p thay c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/cong-van-so-2419-cth-qldn1\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_quan_he_lao_dong_va_tien_luong_cho_nguoi_nuoc_ngoai\"><\/span>Quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 lao \u0111\u1ed9ng v\u00e0 ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2739\" aria-describedby=\"caption-attachment-2739\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-2739\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-quan-he-lao-dong-va-tien-luong-cho-nguoi-nuoc-ngoai.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 lao \u0111\u1ed9ng v\u00e0 ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-quan-he-lao-dong-va-tien-luong-cho-nguoi-nuoc-ngoai.jpg 1200w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-quan-he-lao-dong-va-tien-luong-cho-nguoi-nuoc-ngoai-300x169.jpg 300w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-quan-he-lao-dong-va-tien-luong-cho-nguoi-nuoc-ngoai-1024x576.jpg 1024w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-quan-he-lao-dong-va-tien-luong-cho-nguoi-nuoc-ngoai-768x432.jpg 768w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-quan-he-lao-dong-va-tien-luong-cho-nguoi-nuoc-ngoai-18x10.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2739\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 lao \u0111\u1ed9ng v\u00e0 ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/figcaption><\/figure>\n<p>C\u0103n c\u1ee9 theo n\u1ed9i dung C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1, n\u1ec1n t\u1ea3ng c\u1ee7a m\u1ed9t kho\u1ea3n chi h\u1ee3p l\u00fd l\u00e0 s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a quan h\u1ec7 lao \u0111\u1ed9ng h\u1ee3p ph\u00e1p. N\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ed1i li\u00ean k\u1ebft n\u00e0y, m\u1ecdi kho\u1ea3n chi tr\u1ea3 d\u00f9 th\u1ef1c t\u1ebf ph\u00e1t sinh c\u0169ng kh\u00f3 l\u00f2ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_quan_he_lao_dong_theo_phap_luat_hien_hanh\"><\/span>B\u1ea3n ch\u1ea5t quan h\u1ec7 lao \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo kho\u1ea3n 5 \u0110i\u1ec1u 3 c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng s\u1ed1 45\/2019\/QH14, quan h\u1ec7 lao \u0111\u1ed9ng ph\u1ea3i d\u1ef1a tr\u00ean s\u1ef1 th\u1ecfa thu\u1eadn, c\u00f3 tr\u1ea3 l\u01b0\u01a1ng v\u00e0 ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c \u0111i\u1ec1u kho\u1ea3n b\u1eb1ng v\u0103n b\u1ea3n l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n thu\u1ebf TNDN theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hinh_thuc_lam_viec_va_hop_dong_lao_dong\"><\/span>H\u00ecnh th\u1ee9c l\u00e0m vi\u1ec7c v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam ch\u1ee7 y\u1ebfu qua h\u00ecnh th\u1ee9c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (H\u0110L\u0110). Theo C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1, tr\u01b0\u1edbc khi l\u00e0m vi\u1ec7c, doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c c\u1ea5p ph\u00e9p v\u00e0 k\u00fd H\u0110L\u0110 v\u1edbi c\u00e1c n\u1ed9i dung tr\u1ecdng y\u1ebfu:<\/p>\n<ul>\n<li>M\u1ee9c l\u01b0\u01a1ng chi ti\u1ebft theo ch\u1ee9c danh chuy\u00ean gia ho\u1eb7c nh\u00e0 qu\u1ea3n l\u00fd.<\/li>\n<li>Ph\u01b0\u01a1ng th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n thanh to\u00e1n l\u01b0\u01a1ng \u0111\u1ecbnh k\u1ef3.<\/li>\n<li>C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p nh\u01b0 ti\u1ec1n thu\u00ea nh\u00e0, b\u1ea3o hi\u1ec3m, v\u00e9 m\u00e1y bay.<\/li>\n<\/ul>\n<p>Vi\u1ec7c tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u0169ng l\u00e0 m\u1ed9t m\u1eaft x\u00edch quan tr\u1ecdng \u0111\u1ec3 c\u1ee7ng c\u1ed1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a chi ph\u00ed l\u01b0\u01a1ng khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN d\u1ef1a tr\u00ean C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_truong_hop_cap_giay_phep_lao_dong_va_di_chuyen_noi_bo\"><\/span>Ph\u00e2n bi\u1ec7t tr\u01b0\u1eddng h\u1ee3p c\u1ea5p gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng v\u00e0 di chuy\u1ec3n n\u1ed9i b\u1ed9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>S\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh gi\u1eefa hai h\u00ecnh th\u1ee9c l\u00e0m vi\u1ec7c th\u01b0\u1eddng g\u00e2y nh\u1ea7m l\u1eabn trong c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n. C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1 \u0111\u00e3 l\u00e0m r\u00f5 c\u00e1c ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i \u0111\u1ec3 doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang ch\u00ednh s\u00e1ch.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguoi_lao_dong_nuoc_ngoai_duoc_tra_luong_tai_Viet_Nam\"><\/span>Ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t, y\u00eau c\u1ea7u ph\u1ea3i c\u00f3 <a title=\"\ub110\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/dich-vu\/giay-phep-lao-dong-work-permit\/\">\ucde8\uc5c5 \ud5c8\uac00\uc99d<\/a> theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 219\/2025\/N\u0110-CP. Khi \u0111\u00f3, H\u0110L\u0110 k\u00fd k\u1ebft t\u1ea1i Vi\u1ec7t Nam l\u00e0 b\u1eb1ng ch\u1ee9ng ph\u00e1p l\u00fd cao nh\u1ea5t \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i kh\u00e1c theo ch\u1ec9 d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lao_dong_di_chuyen_noi_bo_doanh_nghiep\"><\/span>Lao \u0111\u1ed9ng di chuy\u1ec3n n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ng\u01b0\u1ee3c l\u1ea1i, nh\u00e2n s\u1ef1 di chuy\u1ec3n trong n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n (\u0111\u00e1p \u1ee9ng 11 ng\u00e0nh d\u1ecbch v\u1ee5 WTO) kh\u00f4ng c\u1ea7n Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng nh\u01b0ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 Gi\u1ea5y x\u00e1c nh\u1eadn kh\u00f4ng thu\u1ed9c di\u1ec7n c\u1ea5p ph\u00e9p. Vi\u1ec7c thi\u1ebfu h\u1ee5t x\u00e1c nh\u1eadn n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb b\u00e1c b\u1ecf khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1.<\/p>\n<p>\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p n\u1eafm b\u1eaft nhanh c\u00e1c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>B\u1ea3ng ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb theo h\u00ecnh th\u1ee9c l\u00e0m vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/caption>\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\uae30\uc900<\/th>\n<th style=\"text-align: center;\">Tr\u1ea3 l\u01b0\u01a1ng tr\u1ef1c ti\u1ebfp t\u1ea1i Vi\u1ec7t Nam<\/th>\n<th style=\"text-align: center;\">Di chuy\u1ec3n n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">V\u0103n b\u1ea3n ph\u00e1p l\u00fd<\/td>\n<td style=\"text-align: center;\">\ucde8\uc5c5 \ud5c8\uac00<\/td>\n<td style=\"text-align: center;\">Gi\u1ea5y x\u00e1c nh\u1eadn kh\u00f4ng thu\u1ed9c di\u1ec7n c\u1ea5p ph\u00e9p<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Lo\u1ea1i h\u1ee3p \u0111\u1ed3ng<\/td>\n<td style=\"text-align: center;\">H\u0110L\u0110 k\u00fd k\u1ebft t\u1ea1i Vi\u1ec7t Nam<\/td>\n<td style=\"text-align: center;\">V\u0103n b\u1ea3n b\u1ed5 nhi\u1ec7m t\u1eeb c\u00f4ng ty m\u1eb9<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Tr\u00e1ch nhi\u1ec7m tr\u1ea3 l\u01b0\u01a1ng<\/td>\n<td style=\"text-align: center;\">Doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam chi tr\u1ea3<\/td>\n<td style=\"text-align: center;\">C\u00f3 th\u1ec3 tr\u1ea3 t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c t\u1eeb n\u01b0\u1edbc ngo\u00e0i<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/td>\n<td style=\"text-align: center;\">H\u0110L\u0110 v\u00e0 Quy ch\u1ebf t\u00e0i ch\u00ednh<\/td>\n<td style=\"text-align: center;\">V\u0103n b\u1ea3n c\u1eed c\u00f4ng t\u00e1c v\u00e0 th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Sau khi \u0111\u1ed1i chi\u1ebfu b\u1ea3ng tr\u00ean, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng m\u1ed7i h\u00ecnh th\u1ee9c s\u1ebd c\u00f3 c\u00e1ch th\u1ee9c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 thanh to\u00e1n kh\u00e1c nhau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng nh\u1ea5t v\u1edbi C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1 gi\u1eefa th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 s\u00e1ch.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_khau_tru_chi_phi_thue_TNDN_cho_lao_dong_nuoc_ngoai\"><\/span>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed thu\u1ebf TNDN cho lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2738\" aria-describedby=\"caption-attachment-2738\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-2738\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-khau-tru-chi-phi-thue-TNDN-cho-lao-dong-nuoc-ngoai-theo-Cong-van-so-2419_CTH-QLDN1.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed thu\u1ebf TNDN cho lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i theo C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-khau-tru-chi-phi-thue-TNDN-cho-lao-dong-nuoc-ngoai-theo-Cong-van-so-2419_CTH-QLDN1.jpg 1200w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-khau-tru-chi-phi-thue-TNDN-cho-lao-dong-nuoc-ngoai-theo-Cong-van-so-2419_CTH-QLDN1-300x169.jpg 300w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-khau-tru-chi-phi-thue-TNDN-cho-lao-dong-nuoc-ngoai-theo-Cong-van-so-2419_CTH-QLDN1-1024x576.jpg 1024w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-khau-tru-chi-phi-thue-TNDN-cho-lao-dong-nuoc-ngoai-theo-Cong-van-so-2419_CTH-QLDN1-768x432.jpg 768w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-khau-tru-chi-phi-thue-TNDN-cho-lao-dong-nuoc-ngoai-theo-Cong-van-so-2419_CTH-QLDN1-18x10.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2738\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed thu\u1ebf TNDN cho lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i theo C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1<\/figcaption><\/figure>\n<p>\u0110\u1ec3 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP. Vi\u1ec7c thi\u1ebfu h\u1ee5t d\u00f9 ch\u1ec9 m\u1ed9t lo\u1ea1i ch\u1ee9ng t\u1eeb nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro ph\u00e1p l\u00fd l\u1edbn khi \u0111\u1ed1i chi\u1ebfu v\u1edbi C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_tinh_lien_quan_va_chung_tu_hop_phap\"><\/span>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 t\u00ednh li\u00ean quan v\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ecdi kho\u1ea3n chi ph\u1ea3i li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb. Theo C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1, b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ea7n \u0111\u1ea3m b\u1ea3o:<\/p>\n<ul>\n<li>Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n<li>H\u0110L\u0110 ghi r\u00f5 c\u00e1c kho\u1ea3n chi tr\u1ea3 n\u1ed9p thay ho\u1eb7c ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf, \u0111i l\u1ea1i.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_nguong_thanh_toan_khong_dung_tien_mat\"><\/span>Quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u1eb7t ra y\u00eau c\u1ea7u kh\u1eaft khe v\u1ec1 vi\u1ec7c thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. \u0110\u00e2y l\u00e0 ng\u01b0\u1ee1ng c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u00e0ng th\u00e1ng \u0111\u1ec3 tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n n\u0103m theo tinh th\u1ea7n C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Master_Accountant_Network_trong_quan_tri_rui_ro\"><\/span>Vai tr\u00f2 c\u1ee7a Master Accountant Network trong qu\u1ea3n tr\u1ecb r\u1ee7i ro<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Trong qu\u00e1 tr\u00ecnh h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p FDI, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y r\u1eb1ng vi\u1ec7c thi\u1ebft l\u1eadp m\u1ed9t quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb t\u1eeb kh\u00e2u nh\u00e2n s\u1ef1 \u0111\u1ebfn k\u1ebf to\u00e1n l\u00e0 v\u00f4 c\u00f9ng c\u1ea5p thi\u1ebft. Vi\u1ec7c r\u00e0 so\u00e1t h\u1ed3 s\u01a1 theo \u0111\u00fang tinh th\u1ea7n C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1 gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed9t c\u00e1ch minh b\u1ea1ch th\u00f4ng qua c\u00e1c <a title=\"\ub110\" href=\"https:\/\/man.net.vn\/dich-vu-quyet-toan-thue\/\" target=\"_blank\" rel=\"noopener\">d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf<\/a> chuy\u00ean nghi\u1ec7p.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_phi_khong_duoc_tru_doanh_nghiep_can_luu_y\"><\/span>C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kh\u00f4ng ph\u1ea3i kho\u1ea3n chi n\u00e0o cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng c\u00e1c \u0111i\u1ec3m lo\u1ea1i tr\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u1eafc l\u1ea1i trong C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1 \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tien_luong_va_phu_cap_khong_ro_rang\"><\/span>Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p kh\u00f4ng r\u00f5 r\u00e0ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00e1c kho\u1ea3n chi tr\u1ea3 s\u1ebd b\u1ecb lo\u1ea1i n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng trong c\u00e1c v\u0103n b\u1ea3n sau:<\/p>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/li>\n<li>Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3.<\/li>\n<li>Quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf th\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/li>\n<\/ul>\n<p>Khi xem x\u00e9t C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c v\u0103n b\u1ea3n n\u1ed9i b\u1ed9 n\u00e0y.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_thu_nhap_ca_nhan_nop_thay\"><\/span>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ed9p thay<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>V\u1ea5n \u0111\u1ec1 l\u01b0\u01a1ng Net v\u00e0 l\u01b0\u01a1ng Gross th\u01b0\u1eddng xuy\u00ean g\u00e2y tranh c\u00e3i. C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1 ch\u1ec9 r\u00f5: Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh kho\u1ea3n thu\u1ebf TNCN n\u1ed9p thay v\u00e0o chi ph\u00ed n\u1ebfu H\u0110L\u0110 quy \u0111\u1ecbnh r\u00f5 ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 l\u01b0\u01a1ng kh\u00f4ng bao g\u1ed3m thu\u1ebf.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_thuc_thi_va_luu_y_cho_doanh_nghiep\"><\/span>H\u01b0\u1edbng d\u1eabn th\u1ef1c thi v\u00e0 l\u01b0u \u00fd cho doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u1ee5c Thu\u1ebf TP. C\u1ea7n Th\u01a1 khuy\u1ebfn ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb nh\u01b0 C\u00f4ng ty TNHH Aero Asahi Vi\u1ec7t Nam c\u1ea7n c\u0103n c\u1ee9 v\u00e0o th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch. S\u1ef1 ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n nh\u01b0 C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1 l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 v\u1eadn h\u00e0nh doanh nghi\u1ec7p \u1ed5n \u0111\u1ecbnh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_ra_soat_ho_so_theo_chuan_muc\"><\/span>Quy tr\u00ecnh r\u00e0 so\u00e1t h\u1ed3 s\u01a1 theo chu\u1ea9n m\u1ef1c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed9t quy tr\u00ecnh chu\u1ea9n m\u00e0 MAN &#8211; Master Accountant Network th\u01b0\u1eddng t\u01b0 v\u1ea5n cho kh\u00e1ch h\u00e0ng bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra t\u00ednh ph\u00e1p l\u00fd c\u1ee7a Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng theo C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1 ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u00ean gia nh\u1eadp c\u1ea3nh, sau \u0111\u00f3 m\u1edbi ti\u1ebfn h\u00e0nh k\u00fd k\u1ebft ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng v\u1ec1 l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dau_muc_ho_so_can_kien_toan\"><\/span>C\u00e1c \u0111\u1ea7u m\u1ee5c h\u1ed3 s\u01a1 c\u1ea7n ki\u1ec7n to\u00e0n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ec3 chu\u1ea9n b\u1ecb cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n t\u1eadp h\u1ee3p \u0111\u1ee7 h\u1ed3 s\u01a1 theo y\u00eau c\u1ea7u c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1 bao g\u1ed3m:<\/p>\n<ul>\n<li>Danh s\u00e1ch lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 t\u00ecnh tr\u1ea1ng c\u1ea5p ph\u00e9p.<\/li>\n<li>H\u1ec7 th\u1ed1ng quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u00fang th\u1ea9m quy\u1ec1n.<\/li>\n<li>Ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf n\u1ed9p thay li\u00ean quan.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chi_phi_lao_dong_nuoc_ngoai\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1eeb C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 gi\u1ea3i \u0111\u00e1p cho m\u1ed9t s\u1ed1 th\u1eafc m\u1eafc ph\u1ed5 bi\u1ebfn:<\/p>\n<section><summary><h3 ><span class=\"ez-toc-section\" id=\"Chi_phi_luong_nguoi_nuoc_ngoai_khong_co_giay_phep_lao_dong_co_duoc_tru_khong\"><\/span>Chi ph\u00ed l\u01b0\u01a1ng ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Theo C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 219\/2025\/N\u0110-CP, n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c m\u00e0 kh\u00f4ng c\u00f3 gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng (ho\u1eb7c x\u00e1c nh\u1eadn mi\u1ec5n gi\u1ea5y ph\u00e9p) h\u1ee3p l\u1ec7, quan h\u1ec7 lao \u0111\u1ed9ng b\u1ecb coi l\u00e0 kh\u00f4ng \u0111\u00fang ph\u00e1p lu\u1eadt. Do \u0111\u00f3, c\u00e1c kho\u1ea3n chi l\u01b0\u01a1ng li\u00ean quan th\u01b0\u1eddng b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Khi_nao_tien_thue_nha_cho_chuyen_gia_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span>Khi n\u00e0o ti\u1ec1n thu\u00ea nh\u00e0 cho chuy\u00ean gia \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn n\u1ebfu \u0111\u00e1p \u1ee9ng ba \u0111i\u1ec1u ki\u1ec7n: th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c quy ch\u1ebf c\u1ee7a c\u00f4ng ty v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n theo C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Lao_dong_di_chuyen_noi_bo_co_can_ky_hop_dong_lao_dong_tai_Viet_Nam_khong\"><\/span>Lao \u0111\u1ed9ng di chuy\u1ec3n n\u1ed9i b\u1ed9 c\u00f3 c\u1ea7n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Theo h\u01b0\u1edbng d\u1eabn, tr\u01b0\u1eddng h\u1ee3p di chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 219\/2025\/N\u0110-CP v\u00e0 C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam. Thay v\u00e0o \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n b\u1ed5 nhi\u1ec7m c\u1ee7a c\u00f4ng ty m\u1eb9.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Nguong_thanh_toan_khong_dung_tien_mat_tu_nam_2026_la_bao_nhieu\"><\/span>Ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1eeb n\u0103m 2026 l\u00e0 bao nhi\u00eau?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">D\u1ef1a tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 l\u01b0u \u00fd trong C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed h\u1ee3p l\u00fd.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Thue_thu_nhap_ca_nhan_nop_thay_co_duoc_tinh_la_chi_phi_hop_ly_khong\"><\/span>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ed9p thay c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf TNCN n\u1ed9p thay v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 l\u01b0\u01a1ng Net, tu\u00e2n theo ch\u1ec9 d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1.<\/div><\/div><\/section>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\ub05d\ub0b4\ub2e4<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vi\u1ec7c \u00e1p d\u1ee5ng C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1 v\u00e0o th\u1ef1c ti\u1ec5n \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i c\u00f3 s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 c\u1ea3 lu\u1eadt thu\u1ebf v\u00e0 lu\u1eadt lao \u0111\u1ed9ng. S\u1ef1 nh\u1ea5t qu\u00e1n gi\u1eefa h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u1ec1 lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n k\u1ebf to\u00e1n l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 b\u1ea3o v\u1ec7 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. B\u1eb1ng c\u00e1ch th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1eeb c\u01a1 quan thu\u1ebf v\u00e0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd, doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 y\u00ean t\u00e2m v\u1ec1 t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf TNDN trong n\u0103m 2026.<\/p>\n<p><strong>MAN(Master Accountant Network) \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/strong><\/p>\n<ul>\n<li>\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\ub3d9 43\ubc88\uac00 19A<\/li>\n<li>\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li>\uc774\uba54\uc77c: man@man.net.vn<\/li>\n<\/ul>\n<p>\ucf58\ud150\uce20 \uc81c\uc791\uc740 \ub2e4\uc74c \ub2f4\ub2f9\uc790\uac00 \ucd1d\uad04\ud569\ub2c8\ub2e4: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a>, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n s\u1ed1 2419\/CTH-QLDN1 ng\u00e0y 8\/4\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf TP. C\u1ea7n Th\u01a1 mang \u0111\u1ebfn nh\u1eefng h\u01b0\u1edbng d\u1eabn quan tr\u1ecdng v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng v\u1eeba c\u00f3 s\u1ef1 thay \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 219\/2025\/N\u0110-CP, doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":2737,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,123],"tags":[],"class_list":["post-2736","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-giay-phep-lao-dong"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2736","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=2736"}],"version-history":[{"count":1,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2736\/revisions"}],"predecessor-version":[{"id":2740,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2736\/revisions\/2740"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/2737"}],"wp:attachment":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=2736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=2736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=2736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}