{"id":153325,"date":"2026-08-20T17:08:45","date_gmt":"2026-08-20T10:08:45","guid":{"rendered":"https:\/\/www.aseansc.com.vn\/en\/huong-dan-ho-tro\/quy-dinh-co-ban-ve-nghia-vu-thue-tncn-khi-gd-co-phieu-esop-co-phieu-thuong-cho-nguoi-lao-dong\/"},"modified":"2026-08-20T17:08:45","modified_gmt":"2026-08-20T10:08:45","slug":"quy-dinh-co-ban-ve-nghia-vu-thue-tncn-khi-gd-co-phieu-esop-co-phieu-thuong-cho-nguoi-lao-dong","status":"publish","type":"huong-dan-ho-tro","link":"https:\/\/www.aseansc.com.vn\/en\/huong-dan-ho-tro\/quy-dinh-co-ban-ve-nghia-vu-thue-tncn-khi-gd-co-phieu-esop-co-phieu-thuong-cho-nguoi-lao-dong\/","title":{"rendered":"Quy \u0111\u1ecbnh c\u01a1 b\u1ea3n v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf TNCN khi GD c\u1ed5 phi\u1ebfu ESOP, c\u1ed5 phi\u1ebfu th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng"},"content":{"rendered":"<p><strong>QUY \u0110\u1ecaNH C\u01a0 B\u1ea2N V\u1ec0 NGH\u0128A V\u1ee4 THU\u1ebe TNCN KHI GD C\u1ed4 PHI\u1ebeU ESOP, C\u1ed4 PHI\u1ebeU TH\u01af\u1edeNG CHO NG\u01af\u1edcI LAO \u0110\u1ed8NG<\/strong><\/p>\n<p>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 <strong>(\u201cNgh\u1ecb \u0111\u1ecbnh 253\u201d)<\/strong> h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), Asean Securities xin g\u1eedi t\u1edbi Qu\u00fd kh\u00e1ch h\u00e0ng quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb c\u1ed5 phi\u1ebfu t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (CPT_NL\u0110) v\u00e0 c\u1ed5 phi\u1ebfu theo ch\u01b0\u01a1ng tr\u00ecnh l\u1ef1a ch\u1ecdn cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (c\u1ed5 phi\u1ebfu ESOP) \u00e1p d\u1ee5ng <strong>t\u1eeb 01\/07\/2026<\/strong>, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ol>\n<li><strong>C\u00e1 nh\u00e2n c\u00f3 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb CPT_NL\u0110 v\u00e0 c\u1ed5 phi\u1ebfu ESOP ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf sau: <\/strong><\/li>\n<\/ol>\n<table>\n<tbody>\n<tr>\n<td width=\"54\">\n<p style=\"text-align: center;\"><strong>STT<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"546\"><strong>Lo\u1ea1i thu\u1ebf<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"54\">\n<p style=\"text-align: center;\">1<\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"546\">\n<p style=\"text-align: left;\">Thu\u1ebf TNCN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n: 0.1% tr\u00ean gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"546\">\n<p style=\"text-align: left;\">Thu\u1ebf TNCN_CN= Gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n t\u1eebng l\u1ea7n * thu\u1ebf su\u1ea5t 0.1%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"54\">\n<p style=\"text-align: center;\">2<\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"546\">\n<p style=\"text-align: left;\">Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng : 10% thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"546\">\n<p style=\"text-align: left;\">Thu\u1ebf TNCN_TLTC= Thu nh\u1eadp ch\u1ecbu thu\u1ebf * thu\u1ebf su\u1ea5t 10%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ol start=\"2\">\n<li><strong>Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf<\/strong><\/li>\n<\/ol>\n<ul>\n<li><strong>Khi nh\u1eadn c\u1ed5 phi\u1ebfu:<\/strong> Qu\u00fd kh\u00e1ch <strong>ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf<\/strong>.<\/li>\n<li><strong>Khi b\u00e1n c\u1ed5 phi\u1ebfu:<\/strong> Ngh\u0129a v\u1ee5 thu\u1ebf ch\u1ec9 ph\u00e1t sinh khi Qu\u00fd kh\u00e1ch th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng (b\u00e1n) s\u1ed1 c\u1ed5 phi\u1ebfu n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n c\u1ed5 phi\u1ebfu c\u00f9ng lo\u1ea1i, h\u1ec7 th\u1ed1ng s\u1ebd \u01b0u ti\u00ean t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho t\u1edbi khi h\u1ebft s\u1ed1 l\u01b0\u1ee3ng CPT_NL\u0110\/ESOP.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong>C\u00e1ch t\u00ednh Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a CPT_NL\u0110, c\u1ed5 phi\u1ebfu ESOP l\u00e0 s\u1ed1 ti\u1ec1n chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh CPT_NL\u0110, c\u1ed5 phi\u1ebfu ESOP.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp th\u00ec:<\/li>\n<li>Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u1ed5 phi\u1ebfu ESOP = S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu th\u1ef1c nh\u1eadn * v\u1edbi m\u1ec7nh gi\u00e1 &#8211; s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 b\u1ecf ra \u0111\u1ec3 mua c\u1ed5 phi\u1ebfu ESOP<\/li>\n<\/ul>\n<p><em><u>L\u01b0u \u00fd:<\/u><\/em> n\u1ebfu ph\u00e1t sinh ch\u00eanh l\u1ec7ch \u00e2m th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu ESOP.<\/p>\n<ul>\n<li>Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a CPT_NL\u0110 = S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu th\u1ef1c nh\u1eadn (x) v\u1edbi m\u1ec7nh gi\u00e1<\/li>\n<\/ul>\n<p><em><u>L\u01b0u \u00fd:<\/u><\/em> n\u1ebfu gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu th\u1ea5p h\u01a1n m\u1ec7nh gi\u00e1 th\u00ec thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c th\u01b0\u1edfng t\u00ednh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng<\/p>\n<ol start=\"4\">\n<li><strong>L\u01b0u \u00fd quan tr\u1ecdng cho Kh\u00e1ch h\u00e0ng:<\/strong><\/li>\n<\/ol>\n<ul>\n<li><strong>K\u00ea khai ngu\u1ed3n g\u1ed1c:<\/strong> Qu\u00fd kh\u00e1ch c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 ngu\u1ed3n g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c h\u01b0\u1edfng c\u1ee7a c\u1ed5 phi\u1ebfu th\u01b0\u1edfng\/ESOP khi l\u00e0m th\u1ee7 t\u1ee5c l\u01b0u k\u00fd\/chuy\u1ec3n kho\u1ea3n \u0111\u1ebfn Asean Securities.<\/li>\n<\/ul>\n<p>M\u1eabu bi\u1ec3u k\u00ea khai:<strong> <a href=\"https:\/\/apc01.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.aseansc.com.vn%2Fthong-bao-ve-viec-ap-dung-quy-dinh-khau-tru-thue-tncn-doi-voi-co-phieu-thuong-cho-nguoi-lao-dong-co-phieu-esop%2F&amp;data=05%7C02%7Cthuhoai.nt%40aseansc.com.vn%7Cb28a5835502145148ef608defea08bdc%7Cf42d45e7378a4fd7a1ff4c0aafc0cef1%7C0%7C0%7C639228162952370109%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=62HGG%2F5z7rutHj3qi9GMT8%2Bv83x8l0UkMMkzVyG2Ygk%3D&amp;reserved=0\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<ul>\n<li><strong>Quy\u1ebft to\u00e1n thu\u1ebf:<\/strong> C\u00e1 nh\u00e2n t\u1ed5ng h\u1ee3p thu nh\u1eadp t\u1eeb c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c th\u01b0\u1edfng, c\u1ed5 phi\u1ebfu ESOP v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong n\u0103m t\u00ednh thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>QUY \u0110\u1ecaNH C\u01a0 B\u1ea2N V\u1ec0 NGH\u0128A V\u1ee4 THU\u1ebe TNCN KHI GD C\u1ed4 PHI\u1ebeU ESOP, C\u1ed4 PHI\u1ebeU TH\u01af\u1edeNG CHO NG\u01af\u1edcI LAO \u0110\u1ed8NG C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 (\u201cNgh\u1ecb \u0111\u1ecbnh 253\u201d) h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), Asean Securities xin g\u1eedi t\u1edbi Qu\u00fd kh\u00e1ch h\u00e0ng quy \u0111\u1ecbnh kh\u1ea5u [&hellip;]<\/p>\n","protected":false},"featured_media":0,"parent":0,"menu_order":0,"template":"","meta":{"_links_to":"","_links_to_target":""},"guide-and-support":[116],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - 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