A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_URI::$config is deprecated
Filename: core/URI.php
Line Number: 101
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Router::$uri is deprecated
Filename: core/Router.php
Line Number: 127
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$benchmark is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$hooks is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$config is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$log is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$utf8 is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$uri is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$exceptions is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$router is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$output is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$security is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$input is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$lang is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Cache::$dummy is deprecated
Filename: libraries/Driver.php
Line Number: 188
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$cache is deprecated
Filename: core/Loader.php
Line Number: 1286
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$db is deprecated
Filename: core/Loader.php
Line Number: 399
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_DB_mysqli_driver::$failover is deprecated
Filename: database/DB_driver.php
Line Number: 371
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::open($save_path, $name) should either be compatible with SessionHandlerInterface::open(string $path, string $name): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 132
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::close() should either be compatible with SessionHandlerInterface::close(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 294
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 168
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 237
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 317
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::gc($maxlifetime) should either be compatible with SessionHandlerInterface::gc(int $max_lifetime): int|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 358
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 282
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: session_set_cookie_params(): Session cookie parameters cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 289
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 304
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 314
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 315
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 316
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 317
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 375
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: drivers/Session_files_driver.php
Line Number: 108
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: session_set_save_handler(): Session save handler cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 110
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: session_start(): Session cannot be started after headers have already been sent
Filename: Session/Session.php
Line Number: 143
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$session is deprecated
Filename: core/Loader.php
Line Number: 1286
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$encryption is deprecated
Filename: core/Loader.php
Line Number: 1286
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$pagination is deprecated
Filename: core/Loader.php
Line Number: 1286
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/libraries/VM_Pagination.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$vm_pagination is deprecated
Filename: core/Loader.php
Line Number: 1286
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$commons is deprecated
Filename: core/Loader.php
Line Number: 1286
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$common is deprecated
Filename: core/Loader.php
Line Number: 1286
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$My_model is deprecated
Filename: core/Loader.php
Line Number: 361
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$Category_model is deprecated
Filename: core/Loader.php
Line Number: 361
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$Post_model is deprecated
Filename: core/Loader.php
Line Number: 361
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$page is deprecated
Filename: core/MY_Controller.php
Line Number: 43
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$limit is deprecated
Filename: core/MY_Controller.php
Line Number: 46
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: Cannot modify header information - headers already sent by (output started at /home/fkhoa757/taxlawvn.com/DocumentRoot/system/core/Exceptions.php:271)
Filename: core/Input.php
Line Number: 408
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
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CÁCH DỄ DÀNG NHẤT ĐỂ ĐĂNG KÝ, KÊ KHAI VÀ NỘP THUẾ, PHÍ KHI CÁ NHÂN CHO THUÊ TÀI SẢN
THUẾ - KẾ TOÁN DỊCH VỤ KẾ TOÁN - THUẾ CHUYÊN NGHIỆM
CÁCH DỄ DÀNG NHẤT ĐỂ ĐĂNG KÝ, KÊ KHAI VÀ NỘP THUẾ, PHÍ KHI CÁ NHÂN CHO THUÊ TÀI SẢN
Nhiều bạn nghĩ rằng, tổng doanh thu dưới 100 triệu/năm từ việc cho thuê tài sản thì không phải đăng ký thuế vì không thuộc trường hợp đóng thuế thu nhập cá nhân, thuế giá trị gia tăng, lệ phí môn bài. Nhưng thực tế, kể từ ngày ký hợp đồng cho thuê tài sản, bạn đã phải thực hiện thủ tục đăng ký thuế với cơ quan nhà nước trong thời hạn nhất định. Vì đăng ký thuế là việc bắt buộc trước khi xác định bạn có thuộc trường hợp phải kê khai và nộp thuế, phí hay không khi cho thuê tài sản.
Với những thông tin mà văn phòng đại lý thuế ETL đưa ra dưới đây, bạn sẽ có cách dễ dàng nhất để đăng ký, kê khai và nộp thuế, phí khi cho thuê tài sản. Cụ thể là thời hạn nào, hồ sơ ra sao, nộp ở đâu khi cá nhân cho thuê tài sản.
Bạn phải đăng ký thuế trực tiếp với cơ quan thuế khi cho thuê tài sản.
Khi bạn bắt đầu cho thuê tài sản, bạn sẽ phải thực hiện đăng ký thuế trực tiếp với cơ quan thuế và sẽ được cơ quan thuế cấp mã số thuế trước khi có nghĩa vụ với ngân sách nhà nước. Quy định này được hướng dẫn cụ thể bởi thông tư 105/2020/TT-BTC.
Căn cứ pháp lý: Điểm i, khoản 2 Điều 4 Thông tư 105/2020/TT-BTC =>Văn bản đính kèm tại đây
Việc đăng ký thuế lần đầu khi cho thuê tài sản thì hồ sơ gồm những gì, nộp ở đâu, thời gian thế nào?
Bạn cần chuẩn bị hồ sơ như sau để thực hiện việc đăng ký thuế:
Tờ khai đăng ký thuế mẫu số 03-ĐK-TCT ban hành kèm theo Thông tư 105/2020/TT-BTC;
Bản sao Thẻ căn cước công dân hoặc bản sao Giấy chứng minh nhân dân còn hiệu lực đối với cá nhân là người có quốc tịch Việt Nam; bản sao Hộ chiếu còn hiệu lực đối với cá nhân là người có quốc tịch nước ngoài hoặc cá nhân là người có quốc tịch Việt Nam sinh sống tại nước ngoài.”
Bản photo hợp đồng cho thuê tài sản.
Và việc xác định nơi nộp hồ sơ đăng ký thuế phụ thuộc vào loại tài sản bạn cho thuê:
Nếu tài sản cho thuê là bất động sản thì bạn cần đăng ký thuế tại Chi cục thuế nơi có bất động sản;
Nếu tài sản cho thuê không phải là bất động sản thì bạn cần đăng ký thuế tại Chi cục thuế quản lý trực tiếp bạn cư trú.
Về thời hạn đăng ký thuế:
Thời hạn đăng ký thuế của bạn là 10 ngày làm việc, kể từ ngày bạn ký hợp đồng cho thuê tài sản. Vì vậy, sau khi ký hợp đồng cho thuê tài sản, bạn cần chuẩn bị hồ sơ và thực hiện đăng ký thuế tại cơ quan thuế có thẩm quyền trong thời hạn 10 ngày đó.
Và bạn chú ý rằng, 10 ngày làm việc là những ngày không bao gồm những ngày nghỉ trong tuần như thứ bảy, chủ nhật và những ngày nghỉ lễ theo quy định của pháp luật.
Và bạn nên tránh việc trễ hạn đăng ký thuế, vì việc trễ hạn đó sẽ kéo theo việc trễ hạn kê khai thuế nếu có phát sinh nghĩa vụ nộp thuế.
Bạn có thể tham khảo bài đọc ở link này để biết bạn có phải nộp thuế hay không.
Căn cứ pháp lý: Điểm a khoản 8 Điều 7 Thông tư 105/2020/TT-BTC, điểm b khoản 2 Điều 33 Luật quản lý thuế => Văn bản đính kèm tại đây
Với việc hướng dẫn dưới đây sẽ giúp bạn dễ dàng kê khai và nộp thuế đúng quy định khi cho thuê tài sản.
Hồ sơ khai thuế khi bạn cho thuê tài sản bao gồm:
Tờ khai thuế theo mẫu số 01/TTS;
Phụ lục bảng kê chi tiết hợp đồng cho thuê tài sản theo mẫu số 01-1/BK-TTS;
Bản sao hợp đồng thuê tài sản, phụ lục hợp đồng.
Nơi nộp hồ sơ khai thuế: Cũng giống như quy định về nơi nộp hồ sơ đăng ký thuế.
Nếu bạn cho thuê tài sản không phải là bất động sản sẽ nộp hồ sơ khai thuế tại Chi cục Thuế quản lý trực tiếp nơi cá nhân cư trú;
Nếu bạn cho thuê tài sản là bất động sản sẽ nộp hồ sơ khai thuế tại Chi cục Thuế quản lý trực tiếp nơi có bất động sản cho thuê.
Thời hạn kê khai thuế được quy định như sau:
(a) Nếu khai thuế theo từng lần phát sinh kỳ thanh toán thì chậm nhất là 10 ngày kể từ ngày bắt đầu thời hạn cho thuê của kỳ thanh toán;
(b) Nếu khai thuế một lần theo năm thì chậm nhất là ngày cuối cùng của tháng đầu tiên của năm dương lịch tiếp theo.
Thời hạn nộp thuế:
Thời hạn nộp thuế chậm nhất là ngày cuối cùng của thời hạn nộp hồ sơ khai thuế;
Trường hợp khai bổ sung hồ sơ khai thuế, thời hạn nộp thuế là thời hạn nộp hồ sơ khai thuế của kỳ tính thuế có sai, sót.
Căn cứ pháp lý: điểm b khoản 1, khoản 2 Điều 14, khoản 4 Điều 16 Thông tư 40/2021/TT-BTC => Văn bản đính kèm tại đây.
Đối với lệ phí môn bài bạn có cần nộp hồ sơ kê khai không?
Theo quy định đối với cá nhân cho thuê tài sản thì không cần làm hồ sơ kê khai lệ phí môn bài. Cơ quan thuế sẽ xác định doanh thu dựa vào hồ sơ khai thuế, cơ sở dữ liệu quản lý thuế để tính số tiền lệ phí môn bài mà bạn cần phải nộp và sẽ thông báo cho bạn.
Căn cứ pháp lý: Điểm b Khoản 1 Điều 10 Nghị định 126/2020/NĐ-CP =>Văn bản đính kèm tại đây.
Trên đây là những quy định về việc đăng ký, kê khai và nộp thuế, phí khi cá nhân cho thuê tài sản một cách dễ dàng nhất. Nếu bạn có bất kỳ thắc mắc nào hay cần tư vấn cho từng trường hợp cụ thể, bạn vui lòng gửi thông tin về:
Email: etl.taxagent@gmail.com
Hotline: 090 27 000 25 – 090 289 0002
Hoặc nhận tư vấn trực tiếp tại văn phòng ETL CONSULTING AND SERVICES TRADING COMPANY LIMITED:
Địa chỉ: Căn hộ số P7-04.OT06 tòa Park 7, Vinhomes Central Park, Số 720A Điện Biên Phủ, Phường 22, Quận Bình Thạnh, Thành phố Hồ Chí Minh, Việt Nam.
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Trên thị trường xây dựng, việc thực hiện các dự án xây dựng thường đòi hỏi sự hợp tác giữa…
THUẾ - KẾ TOÁN
Nhà đất là một trong những nguồn tài sản có giá trị lớn và thường được sử dụng cho mục đích kinh doanh, đầu tư hoặc cho thuê. Khi cho thuê nhà, việc nắm vững quy định về thuế cho thuê nhà là rất quan trọng để đảm bảo tuân thủ pháp luật và tránh các rủi ro phát sinh. Trong bài viết này, chúng ta sẽ tìm hiểu về thuế cho thuê nhà và cách áp dụng đúng quy định.
