{"id":15556,"date":"2015-10-14T06:43:28","date_gmt":"2015-10-14T06:43:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15556"},"modified":"2015-10-14T09:29:58","modified_gmt":"2015-10-14T09:29:58","slug":"cong-van-so-53640ct-htr-ve-viec-tra-loi-chinh-sach-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15556","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 53640\/CT-HTr v\u1ec1 vi\u1ec7c tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf"},"content":{"rendered":"

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

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>____________________________________________<\/span><\/strong><\/span><\/p>\n

 <\/p>\n

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

K\u00ednh g\u1eedi:<\/strong>\u00a0C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed – B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/p>\n

C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i nh\u1eadn \u0111\u01b0\u1ee3c Phi\u1ebfu chuy\u1ec3n s\u1ed1\u00a0699\/PC-TCT<\/a>\u00a0ng\u00e0y 02\/7\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf chuy\u1ec3n th\u01b0 h\u1ecfi c\u1ee7a c\u00e1c \u0111\u1ed9c gi\u1ea3 tr\u00ean\u00a0C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed – B\u1ed9 T\u00e0i ch\u00ednh, trong \u0111\u00f3 c\u00f3 \u0111\u1ed9c gi\u1ea3 Ho\u00e0ng Nhung (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u201c\u0110\u1ed9c gi\u1ea3\u201d) h\u1ecfi v\u1ec1 c\u00e1ch ghi s\u1ed1 ti\u1ec1n\u00a0tr\u00ean h\u00f3a \u0111\u01a1n. C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

–\u00a0C\u0103n c\u1ee9 Kho\u1ea3n 13, \u0110i\u1ec1u 1 Ph\u00e1p l\u1ec7nh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ph\u00e1p l\u1ec7nh ngo\u1ea1i h\u1ed1i s\u1ed1 06\/2013\/UBTVQH13 ng\u00e0y 18\/3\/2013, quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c13. \u0110i\u1ec1u 22 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/em><\/span><\/p>\n

\u201c\u0110i\u1ec1u 22. Quy \u0111\u1ecbnh h\u1ea1n ch\u1ebf s\u1eed d\u1ee5ng ngo\u1ea1i h\u1ed1i<\/em><\/span><\/p>\n

Tr\u00ean\u00a0l\u00e3nh th\u1ed5\u00a0Vi\u1ec7t Nam, m\u1ecdi giao d\u1ecbch, thanh to\u00e1n, ni\u00eam y\u1ebft; qu\u1ea3ng c\u00e1o, b\u00e1o gi\u00e1, \u0111\u1ecbnh gi\u00e1, ghi gi\u00e1\u00a0trong h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c t\u01b0\u01a1ng t\u1ef1 kh\u00e1c c\u1ee7a ng\u01b0\u1eddi c\u01b0 tr\u00fa, ng\u01b0\u1eddi kh\u00f4ng c\u01b0 tr\u00fa kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ngo\u1ea1i h\u1ed1i, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.\u201d\u201d<\/em><\/span><\/p>\n

–\u00a0C\u0103n c\u1ee9 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a070\/2014\/N\u0110-CP<\/a>\u00a0ng\u00e0y 17\/7\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ph\u00e1p l\u1ec7nh ngo\u1ea1i h\u1ed1i v\u00e0 Ph\u00e1p l\u1ec7nh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ph\u00e1p l\u1ec7nh ngo\u1ea1i h\u1ed1i nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 5. Thanh to\u00e1n v\u00e0 chuy\u1ec3n ti\u1ec1n\u00a0li\u00ean quan \u0111\u1ebfn xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c ngu\u1ed3n thu v\u00e3ng lai kh\u00e1c<\/em><\/span><\/p>\n

    \n
  1. Ng\u01b0\u1eddi c\u01b0 tr\u00fa c\u00f3\u00a0ngu\u1ed3n thu ngo\u1ea1i t\u1ec7 t\u1eeb xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c t\u1eeb c\u00e1c ngu\u1ed3n thu v\u00e3ng lai kh\u00e1c \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 m\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ph\u00e9p t\u1ea1i Vi\u1ec7t Nam ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi h\u1ea1n thanh to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb thanh to\u00e1n, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam xem x\u00e9t cho ph\u00e9p gi\u1eef l\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ngu\u1ed3n thu<\/em>ngo\u1ea1i t\u1ec7 \u1edf n\u01b0\u1edbc ngo\u00e0i…\u201d<\/em><\/span><\/li>\n<\/ol>\n

    –\u00a0C\u0103n c\u1ee9 \u0110i\u1ec3m e, Kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP<\/a>\u00a0ng\u00e0y 14\/5\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP<\/a>\u00a0ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

    \u201ce) \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/em><\/span><\/p>\n

    \u0110\u1ed3ng ti\u1ec1n ghi\u00a0tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam.<\/em><\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p\u00a0lu\u1eadt, t\u1ed5ng s\u1ed1ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng nguy\u00ean t\u1ec7, ph\u1ea7n ch\u1eef ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t.<\/em><\/span><\/p>\n

    V\u00ed d\u1ee5: 10.000 USD – M\u01b0\u1eddi ngh\u00ecn \u0111\u00f4\u00a0la M\u1ef9.<\/em><\/span><\/p>\n

    Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi ghi tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n c\u1ee7a th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i\u00a0t\u1ec7\u00a0li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi\u00a0\u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i t\u1ec7 thu v\u1ec1\u00a0l\u00e0 lo\u1ea1i kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ghi t\u1ef7 gi\u00e1 ch\u00e9o v\u1edbi m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1.<\/em><\/span><\/p>\n

    H\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n

    – C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a012\/2015\/N\u0110-CP<\/a>\u00a0ng\u00e0y 12\/2\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 (c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2015):<\/span><\/p>\n

    + T\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 2 h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1, c\u1ee5 th\u1ec3:<\/span><\/p>\n

    \u201c3. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh doanh thu, chi\u00a0ph\u00ed\u00a0gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0200\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014 h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u01b0 sau:<\/em><\/span><\/p>\n

    –\u00a0T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu\u00a0l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n.<\/em><\/span><\/p>\n

    \u2026<\/em><\/span><\/p>\n

    –\u00a0C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3\u00a0kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1200\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014.\u201d<\/em><\/span><\/p>\n

    + T\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 4 h\u01b0\u1edbng d\u1eabn hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0 sau:<\/span><\/p>\n

    \u201c4. B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung\u00a0li\u00ean quan \u0111\u1ebfn B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra v\u00e0 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 khi\u00a0x\u00e1c \u0111\u1ecbnh doanh thu, gi\u00e1 t\u00ednh thu\u1ebf t\u1ea1i:<\/em><\/span><\/p>\n

    –\u00a0Th\u00f4ng t\u01b0 s\u1ed1\u00a005\/2012\/TT-BTC<\/a>\u00a0ng\u00e0y 05\/01\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi\u00a0h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a026\/2009\/N\u0110-CP<\/a>\u00a0ng\u00e0y 16\/3\/2009 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0113\/2011\/N\u0110-CP<\/a>\u00a0ng\u00e0y 08\/12\/2011 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi\u00a0ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/em><\/span><\/p>\n

    –\u00a0Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1\u00a0tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0209\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi\u00a0ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1\u00a0\u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/em><\/span><\/p>\n

    –\u00a0Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n\u00a0l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5\u00a0sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n\u00a0l\u00fdthu\u1ebf v\u00e0\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a083\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/em><\/span><\/p>\n

    –\u00a0Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 06\/11\/2013, Th\u00f4ng\u00a0t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013, Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/12\/2013, Th\u00f4ng t\u01b0 s\u1ed1\u00a008\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 10\/01\/2013, Th\u00f4ng t\u01b0 s\u1ed1\u00a085\/2011\/TT-BTC ng\u00e0y 17\/6\/2011, Th\u00f4ng t\u01b0 s\u1ed139\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y\u00a031\/3\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1\u00a078\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y\u00a018\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u1ea3i c\u00e1ch, \u0111\u01a1n gi\u1ea3n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.\u201d<\/em><\/span><\/p>\n

    –\u00a0C\u0103n c\u1ee9 Th\u00f4ng b\u00e1o s\u1ed1\u00a0123\/TB-TCT<\/a>\u00a0ng\u00e0y 10\/4\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 k\u1ebft qu\u1ea3 H\u1ed9i ngh\u1ecb t\u1eadp hu\u1ea5n v\u00e0 gi\u1ea3i \u0111\u00e1p m\u1ed9t s\u1ed1 n\u1ed9i dung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-<\/a>\u00a0BTC ng\u00e0y 27\/02\/2015 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

    C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i h\u01b0\u1edbng d\u1eabn \u0110\u1ed9c gi\u1ea3 nh\u01b0 sau:<\/span><\/p>\n

    –\u00a0K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2015, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u1ee7a \u0110\u1ed9c gi\u1ea3 \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i Ph\u00e1p l\u1ec7nh ngo\u1ea1i h\u1ed1i v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh th\u00ec khi l\u1eadp h\u00f3a\u0111\u01a1n, C\u00f4ng ty ghi t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n b\u1eb1ng nguy\u00ean t\u1ec7, ph\u1ea7n ch\u1eef ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t v\u00e0 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n\u00a0theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0n\u00eau tr\u00ean.<\/span><\/p>\n

    –\u00a0N\u1ebfu c\u00f2n v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb C\u00f4ng ty c\u1ee7a \u0110\u1ed9c gi\u1ea3 li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p c\u1ee5 th\u1ec3.<\/span><\/p>\n

    C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i tr\u1ea3 l\u1eddi \u0111\u1ec3\u00a0C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed – B\u1ed9 T\u00e0i ch\u00ednh bi\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn \u0111\u1ed9c gi\u1ea3 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

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

    C\u00f4ng v\u0103n s\u1ed1 53640\/CT-HTr v\u1ec1 vi\u1ec7c tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf. K\u1ebf to\u00e1n Centax lu\u00f4n c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1ea5t, nh\u1eb1m \u0111\u00e1p \u1ee9ng nhu c\u1ea7u ng\u01b0\u1eddi s\u1eed d\u1ee5ng<\/p>\n","protected":false},"author":7,"featured_media":15608,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1922],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15556"}],"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=15556"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15556\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15608"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15556"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}