- Nguoi lao dong co thu nhap tu tien luong, tien cong dong thoi thuoc dien xet giam thue do thien tai, hoa hoan, tai nan, benh hiem ngheo thi khong uy quyen quyet toan thue ma nguoi lao dong tu khai quyet toan thue kem theo ho so xet giam thue theo huong dan tai khoan 1 Dieu 46 Thong tu 156/2013/TT-BTC ngay 06/11/2013.