{"id":14086,"date":"2015-09-28T04:04:15","date_gmt":"2015-09-28T04:04:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14086"},"modified":"2015-09-29T01:58:06","modified_gmt":"2015-09-29T01:58:06","slug":"cong-van-so-7850cttncn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14086","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 7850\/CT-TNCN h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u1ea5p MST cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c"},"content":{"rendered":"

L\u01afU \u00dd<\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/i><\/strong>\u00a0<\/i><\/b><\/span>t\u1ea3i<\/i><\/strong><\/span><\/span><\/p>\n

files<\/i><\/strong><\/span>\u00a0<\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/i><\/strong>
\n<\/i><\/b>_____________________________________________<\/strong><\/span><\/p>\n

\"C\u00f4ng<\/span><\/p>\n

\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0K\u00ednh g\u1eedi:<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0– C\u00e1c ph\u00f2ng thu\u1ed9c C\u1ee5c Thu\u1ebf;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0– C\u00e1c Chi c\u1ee5c Thu\u1ebf qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3.<\/span><\/p>\n

Vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (QTT TNCN) n\u0103m 2014 v\u00e0 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf (MST) cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (NPT) th\u1ef1c hi\u1ec7n theo c\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

– Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP ng\u00e0y 27\/6\/2013, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01\/10\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7; Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013, Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1 128\/TT-BTC ng\u00e0y 05\/9\/2014, Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn;<\/span><\/p>\n

– Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7; Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013, Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC ng\u00e0y 22\/5\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn;<\/span><\/p>\n

– Quy tr\u00ecnh ho\u00e0n thu\u1ebf ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 905\/Q\u0110-TCT ng\u00e0y 01\/7\/2011 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 c\u00f4ng v\u0103n s\u1ed1 3228\/TCT-KK ng\u00e0y 12\/8\/2014 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec3m t\u1ea1i quy tr\u00ecnh ho\u00e0n thu\u1ebf;<\/span><\/p>\n

– Quy tr\u00ecnh qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd thu\u1ebf ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 329\/Q\u0110-TCT ng\u00e0y 27\/3\/2014 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\u00a0\u00a0\u00a0 \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, C\u1ee5c Thu\u1ebf l\u01b0u \u00fd m\u1ed9t s\u1ed1 n\u1ed9i dung m\u1edbi, n\u1ed9i dung c\u1ea7n l\u01b0u \u00fd trong QTT TNCN v\u00e0 c\u1ea5p MST NPT; ph\u00e2n c\u00f4ng c\u00e1c Ph\u00f2ng\/\u0110\u1ed9i\u00a0 (thu\u1ed9c Chi C\u1ee5c Thu\u1ebf) t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n QTT TNCN n\u0103m 2014, c\u1ea5p MST NPT theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a c\u00e1c Ph\u00f2ng\/\u0110\u1ed9i v\u00e0 y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n thu\u1ebf (QTT) nh\u01b0 sau:<\/span><\/p>\n

PH\u1ea6N I: CH\u00cdNH S\u00c1CH, TH\u1ee6 T\u1ee4C THU\u1ebe V\u00c0 \u1ee8NG D\u1ee4NG C\u00d4NG NGH\u1ec6 TH\u00d4NG TIN:<\/strong><\/span><\/p>\n

I. \u0110\u1ed0I T\u01af\u1ee2NG QUY\u1ebeT TO\u00c1N THU\u1ebe TNCN<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp<\/strong><\/span><\/p>\n

1.1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai QTT v\u00e0 QTT thay cho c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp trong n\u0103m 2014 th\u00ec kh\u00f4ng ph\u1ea3i khai QTT TNCN.<\/span><\/p>\n

1.2. T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i, gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p th\u00ec ph\u1ea3i QTT \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i, gi\u1ea3i th\u1ec3, ho\u1eb7c ph\u00e1 s\u1ea3n v\u00e0 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c hi\u1ec7n QTT TNCN. Ri\u00eang t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp nh\u01b0ng kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng th\u1ef1c hi\u1ec7n <\/strong>QTT TNCN<\/strong>, ch\u1ec9 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf <\/strong>(CQT) <\/strong>danh s\u00e1ch c\u00e1 nh\u00e2n \u0111\u00e3 chi tr\u1ea3 thu nh\u1eadp trong n\u0103m (n\u1ebfu c\u00f3) theo M\u1eabu 25\/DS-TNCN<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh\u00a0 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau khi t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p (chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i), ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 \u0111\u1ebfn t\u1ed5 ch\u1ee9c m\u1edbi (t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh sau khi t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p), cu\u1ed1i n\u0103m ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c m\u1edbi ph\u1ea3i thu l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN do t\u1ed5 ch\u1ee9c c\u0169 \u0111\u00e3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u1ed5ng h\u1ee3p thu nh\u1eadp, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 QTT thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/span><\/p>\n

2.1.C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; thu nh\u1eadp t\u1eeb kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m khai QTT n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo ho\u1eb7c c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac H\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam khai quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p\u00a0 sau:<\/span><\/p>\n

\u00a0<\/em><\/strong>– C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 sau.<\/span><\/p>\n

– C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n.<\/strong><\/span><\/p>\n

– C\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb vi\u1ec7c cho thu\u00ea nh\u00e0, cho thu\u00ea quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo k\u00ea khai t\u1ea1i n\u01a1i c\u00f3 nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho thu\u00ea.<\/span><\/p>\n

– C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb \u00a003 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb m\u00e0 c\u00f3 th\u00eam thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng QTT \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span><\/p>\n

– C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb m\u00e0 c\u00f3 th\u00eam thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, cho thu\u00ea quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 doanh thu b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 nh\u00e0 cho thu\u00ea, c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho thu\u00ea n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng QTT \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span><\/p>\n

…….<\/p>\n

\u0110\u1ec3 theo d\u00f5i to\u00e0n b\u1ed9 n\u1ed9i dung C\u00f4ng v\u0103n m\u1eddi b\u1ea1n\u00a0\u1ea5n n\u00fat t\u1ea3i files d\u01b0\u1edbi\u00a0\u0111\u00e2y\u00a0\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin.<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00f4ng v\u0103n s\u1ed1 7850CT\/TNCN- v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2014 v\u00e0 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n","protected":false},"author":7,"featured_media":14102,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1764],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14086"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14086"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14086\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14102"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14086"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}