{"id":8257,"date":"2021-09-15T05:12:50","date_gmt":"2021-09-15T05:12:50","guid":{"rendered":"https:\/\/dominicaconsulateinvietnam.org\/business\/thanh-toan-khi-ban-kiem-duoc-p-a-y-e-thue-thu-nhap-dominica\/"},"modified":"2021-09-28T07:53:10","modified_gmt":"2021-09-28T07:53:10","slug":"thanh-toan-khi-ban-kiem-duoc-p-a-y-e-thue-thu-nhap-dominica","status":"publish","type":"page","link":"https:\/\/dominicaconsulateinvietnam.org\/vi\/business\/thanh-toan-khi-ban-kiem-duoc-p-a-y-e-thue-thu-nhap-dominica\/","title":{"rendered":"Thanh to\u00e1n khi b\u1ea1n ki\u1ebfm \u0111\u01b0\u1ee3c (P.A.Y.E) Thu\u1ebf Thu nh\u1eadp Dominica"},"content":{"rendered":"<section class=\"l-section wpb_row height_auto\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h3>Thanh to\u00e1n khi b\u1ea1n ki\u1ebfm \u0111\u01b0\u1ee3c (P.A.Y.E.)<\/h3>\n<h4>Qu\u1ea3n tr\u1ecb<\/h4>\n<ul>\n<li>Ph\u1ea7n b\u1ed1n c\u1ee7a B\u1ed9 lu\u1eadt thu\u1ebf thu nh\u1eadp, Ch\u01b0\u01a1ng 67:01 c\u1ee7a Lu\u1eadt c\u1ee7a Kh\u1ed1i th\u1ecbnh v\u01b0\u1ee3ng chung Dominica 1990<\/li>\n<\/ul>\n<h4>Tr\u00e1ch nhi\u1ec7m thanh to\u00e1n<\/h4>\n<ul>\n<li>Nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 vi\u1ec7c l\u00e0m c\u00f3 thu nh\u1eadp v\u01b0\u1ee3t qua ng\u01b0\u1ee1ng thu\u1ebf thu nh\u1eadp\n<\/li>\n<\/ul>\n<h4>Ngh\u0129a v\u1ee5 <\/h4>\n<ul>\n<li>Thu nh\u1eadp t\u1eeb vi\u1ec7c l\u00e0m ho\u1eb7c kinh doanh c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n<\/li>\n<\/ul>\n<h4>Thu\u1ebf su\u1ea5t<\/h4>\n<ul>\n<li>Sau khi c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 15% tr\u00ean 20.000,00 \u0111\u1ea7u ti\u00ean 25% tr\u00ean 30.000.00 ti\u1ebfp theo v\u00e0 35% sau \u0111\u00f3<\/li>\n<\/ul>\n<h4>H\u1ea1n \u0111\u00f3ng thu\u1ebf<\/h4>\n<ul>\n<li>PAYE s\u1ebd \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1edfi ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c thanh to\u00e1n cho S\u1edf thu\u1ebf v\u1ee5 trong v\u00f2ng 15 ng\u00e0y k\u1ec3 t\u1eeb cu\u1ed1i th\u00e1ng khi thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb v\u00e0 gia gi\u1ea3m.<\/li>\n<\/ul>\n<h4>N\u1ed9p h\u1ed3 s\u01a1<\/h4>\n<ul>\n<li>Th\u1ed1ng k\u00ea thu nh\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p h\u00e0ng th\u00e1ng v\u00e0o ho\u1eb7c tr\u01b0\u1edbc ng\u00e0y 15 c\u1ee7a th\u00e1ng \u0111\u1ed1i v\u1edbi th\u00e1ng tr\u01b0\u1edbc. T\u1edd khai h\u00e0ng n\u0103m c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 1 n\u0103m sau. Ch\u00fang ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p b\u1ea5t k\u1ec3 thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n hay kh\u00f4ng.<\/li>\n<\/ul>\n<h4>H\u00ecnh ph\u1ea1t<\/h4>\n<ul>\n<li>Kho\u1ea3n ph\u1ea1t c\u1ed1 \u0111\u1ecbnh 10% \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 d\u01b0 thu\u1ebf ban \u0111\u1ea7u v\u00e0 ti\u1ec1n l\u00e3i h\u00e0ng th\u00e1ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 1% tr\u00ean s\u1ed1 ti\u1ec1n g\u1ed1c c\u00f2n n\u1ee3<\/li>\n<\/ul>\n<h4>H\u00ecnh ph\u1ea1t d\u00e2n s\u1ef1<\/h4>\n<ul>\n<li>Xem ph\u1ea7n 110-116<\/li>\n<\/ul>\n<h4>H\u00ecnh ph\u1ea1t h\u00ecnh s\u1ef1<\/h4>\n<ul>\n<li>B\u1ea5t k\u1ef3 ng\u01b0\u1eddi n\u00e0o:\n<ul>\n<li>kh\u00f4ng l\u00e0m ho\u1eb7c b\u1ecf qua vi\u1ec7c cung c\u1ea5p cho S\u1edf thu\u1ebf v\u1ee5 b\u1ea5t k\u1ef3 t\u00e0i li\u1ec7u ho\u1eb7c h\u1ed3 s\u01a1 tr\u1ea3 l\u1ea1i n\u00e0o v\u00e0 khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u theo b\u1ed9 lu\u1eadt n\u00e0y<\/li>\n<li>kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u c\u1ee7a b\u1ea5t k\u1ef3 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n n\u00e0o \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn theo B\u1ed9 lu\u1eadt n\u00e0y<\/li>\n<li>t\u1eeb ch\u1ed1i ho\u1eb7c b\u1ecf m\u1eb7c vi\u1ec7c tr\u1ea3 l\u1eddi trung th\u1ef1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 b\u1ea5t k\u1ef3 c\u00e2u h\u1ecfi n\u00e0o \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn ho\u1eb7c cung c\u1ea5p b\u1ea5t k\u1ef3 th\u00f4ng tin n\u00e0o \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u li\u00ean quan \u0111\u1ebfn thu nh\u1eadp c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c c\u1ee7a b\u1ea5t k\u1ef3 ng\u01b0\u1eddi n\u00e0o kh\u00e1c<\/li>\n<li>kh\u00f4ng l\u01b0u gi\u1eef h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 c\u00e1c giao d\u1ecbch n\u00e0y ho\u1eb7c b\u1ea3o qu\u1ea3n b\u1ea5t k\u1ef3 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c t\u00e0i li\u1ec7u n\u00e0o theo y\u00eau c\u1ea7u theo M\u1ee5c 72<\/li>\n<li>c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebft l\u1ed9 c\u00e1c kho\u1ea3n thu nh\u1eadp c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ti\u1ebft l\u1ed9 <\/li>\n<li>k\u00fd b\u1ea5t k\u1ef3 b\u1ea3n tr\u1ea3 l\u1ea1i ho\u1eb7c t\u00e0i li\u1ec7u n\u00e0o \u0111\u01b0\u1ee3c cung c\u1ea5p cho S\u1edf thu\u1ebf v\u1ee5 m\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 h\u1ee3p l\u00fd l\u00e0 ch\u00ednh x\u00e1c<\/li>\n<li>c\u1ea3n tr\u1edf ho\u1eb7c g\u00e2y kh\u00f3 d\u1ec5 b\u1ea5t k\u1ef3 ng\u01b0\u1eddi n\u00e0o \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m ho\u1eb7c l\u00e0m vi\u1ec7c theo B\u1ed9 lu\u1eadt n\u00e0y trong qu\u00e1 tr\u00ecnh th\u1ef1c thi nhi\u1ec7m v\u1ee5 c\u1ee7a m\u00ecnh \u0111\u1ec1u ph\u1ea1m t\u1ed9i v\u00e0 ph\u1ea3i ch\u1ecbu m\u1ee9c ph\u1ea1t m\u1ed9t ngh\u00ecn \u0111\u00f4 la ho\u1eb7c b\u1ecb ph\u1ea1t t\u00f9 m\u1ed9t n\u0103m<\/li>\n<\/ul>\n<\/li>\n<li>Sai ph\u1ea1m c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng. Ph\u1ea7n 122 quy \u0111\u1ecbnh b\u1ea5t k\u1ef3 ng\u01b0\u1eddi n\u00e0o:<\/li>\n<li>trong th\u1eddi gian quy \u0111\u1ecbnh, kh\u00f4ng \u0111\u0103ng k\u00fd l\u00e0m ch\u1ee7 lao \u0111\u1ed9ng, ho\u1eb7c th\u00f4ng b\u00e1o <\/li>\n<p>b\u1ea5t k\u1ef3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 ho\u1eb7c th\u00f4ng b\u00e1o kh\u00f4ng c\u00f2n l\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/p>\n<li>trong th\u1eddi gian quy \u0111\u1ecbnh, kh\u00f4ng kh\u1ea5u tr\u1eeb b\u1ea5t k\u1ef3 kho\u1ea3n thu\u1ebf n\u00e0o t\u1eeb ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/li>\n<li>trong th\u1eddi gian quy \u0111\u1ecbnh, kh\u00f4ng thanh to\u00e1n cho S\u1edf thu\u1ebf v\u1ee5 b\u1ea5t k\u1ef3 kho\u1ea3n thu\u1ebf n\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/li>\n<li>kh\u00f4ng tu\u00e2n th\u1ee7 b\u1ea5t k\u1ef3 c\u00f4ng v\u0103n n\u00e0o do S\u1edf thu\u1ebf v\u1ee5 \u0111\u01b0a ra theo ph\u1ea7n b\u1ed1n<\/li>\n<li>kh\u00f4ng l\u01b0u gi\u1eef h\u1ed3 s\u01a1 v\u1ec1 th\u00f9 lao tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb \u0111\u00f3\n<ul>\n<li>trong th\u1eddi gian quy \u0111\u1ecbnh, kh\u00f4ng giao cho b\u1ea5t k\u1ef3 ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e0o b\u1ea3n kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb th\u00f9 lao<\/li>\n<li>trong th\u1eddi gian quy \u0111\u1ecbnh, kh\u00f4ng cung c\u1ea5p cho S\u1edf thu\u1ebf v\u1ee5 t\u1edd khai h\u00e0ng n\u0103m v\u1ec1 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf<\/li>\n<\/ul>\n<li>\n<li>C\u00e1c h\u00e0nh vi vi ph\u1ea1m c\u1ee7a nh\u00e2n vi\u00ean. M\u1ee5c 122 n\u00eau r\u00f5 b\u1ea5t k\u1ef3 ng\u01b0\u1eddi n\u00e0o trong th\u1eddi gian quy \u0111\u1ecbnh, kh\u00f4ng khai b\u00e1o th\u00eam theo y\u00eau c\u1ea7u c\u1ee7a \u0111o\u1ea1n 3 (5) (b) c\u1ee7a ph\u1ea7n b\u1ed1n khi ng\u1eebng b\u1ea5t k\u1ef3 quy\u1ec1n l\u1ee3i n\u00e0o \u0111\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 kho\u1ea3n kh\u1ea5u tr\u1eeb ho\u1eb7c ph\u1ee5 c\u1ea5p n\u00e0o m\u00e0 ng\u01b0\u1eddi \u0111\u00f3 \u0111\u00e3 khai tr\u01b0\u1edbc \u0111\u00f3 \u0111\u01b0\u1ee3c cung c\u1ea5p b\u1edfi ch\u1ee7 lao \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi n\u0103m \u0111\u00e1nh gi\u00e1 \u0111\u00f3 l\u00e0 ph\u1ea1m t\u1ed9i v\u00e0 ph\u1ea3i ch\u1ecbu m\u1ed9t kho\u1ea3n ti\u1ec1n ph\u1ea1t m\u1ed9t ngh\u00ecn \u0111\u00f4 la ho\u1eb7c b\u1ecb ph\u1ea1t t\u00f9 trong m\u1ed9t n\u0103m.\n<li><\/ul>\n<h4>Ph\u1ea3n \u0111\u1ed1i \/ Kh\u00e1ng ngh\u1ecb<\/h4>\n<ul>\n<li>Xem Ph\u1ea7n 87-93 c\u1ee7a B\u1ed9 lu\u1eadt thu\u1ebf thu nh\u1eadp, Ch\u01b0\u01a1ng 67:01<\/li>\n<li>B\u1ea1n c\u0169ng c\u00f3 th\u1ec3 xem H\u01b0\u1edbng d\u1eabn PAYE v\u00e0 B\u1ea3ng Thu\u1ebf (PDF, 151 KB).<\/li>\n<p>Xem t\u1ea5t c\u1ea3 c\u00e1c bi\u1ec3u m\u1eabu tr\u00ean trang Bi\u1ec3u m\u1eabu &#038; \u1ea4n ph\u1ea9m c\u1ee7a ch\u00fang t\u00f4i.<\/p>\n<p>\u0110\u1ec3 bi\u1ebft th\u00eam th\u00f4ng tin, vui l\u00f2ng truy c\u1eadp:<\/p>\n<p><a href=\"http:\/\/ird.gov.dm\/forms\">Forms &amp; Publications<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Thanh to\u00e1n khi b\u1ea1n ki\u1ebfm \u0111\u01b0\u1ee3c (P.A.Y.E.) Qu\u1ea3n tr\u1ecb Ph\u1ea7n b\u1ed1n c\u1ee7a B\u1ed9 lu\u1eadt thu\u1ebf thu nh\u1eadp, Ch\u01b0\u01a1ng 67:01 c\u1ee7a Lu\u1eadt c\u1ee7a Kh\u1ed1i th\u1ecbnh v\u01b0\u1ee3ng chung Dominica 1990 Tr\u00e1ch nhi\u1ec7m thanh to\u00e1n Nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 vi\u1ec7c l\u00e0m c\u00f3 thu nh\u1eadp v\u01b0\u1ee3t qua ng\u01b0\u1ee1ng thu\u1ebf thu nh\u1eadp Ngh\u0129a v\u1ee5 Thu nh\u1eadp t\u1eeb vi\u1ec7c l\u00e0m ho\u1eb7c...","protected":false},"author":1,"featured_media":0,"parent":8243,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-8257","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Thanh to\u00e1n khi b\u1ea1n ki\u1ebfm \u0111\u01b0\u1ee3c (P.A.Y.E) Thu\u1ebf Thu nh\u1eadp Dominica - Consulate General of The Commonwealth of Dominica in Ho Chi Minh City<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dominicaconsulateinvietnam.org\/vi\/business\/thanh-toan-khi-ban-kiem-duoc-p-a-y-e-thue-thu-nhap-dominica\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Thanh to\u00e1n khi b\u1ea1n ki\u1ebfm \u0111\u01b0\u1ee3c (P.A.Y.E) Thu\u1ebf Thu nh\u1eadp Dominica - 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