{"id":18710,"date":"2015-11-25T09:42:08","date_gmt":"2015-11-25T09:42:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18710"},"modified":"2016-12-06T08:54:31","modified_gmt":"2016-12-06T08:54:31","slug":"quy-dinh-giao-dich-dien-tu-trong-khai-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18710","title":{"rendered":"Quy \u0111\u1ecbnh giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong khai thu\u1ebf"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-18814\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-giao-dich-dien-tu-trong-khai-thue-anh-chinh-300x226.jpg\" alt=\"Quy dinh giao dich dien tu trong khai thue - anh chinh\" width=\"174\" height=\"131\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-giao-dich-dien-tu-trong-khai-thue-anh-chinh-300x226.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-giao-dich-dien-tu-trong-khai-thue-anh-chinh.jpg 550w\" sizes=\"(max-width: 174px) 100vw, 174px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khai thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 h\u00ecnh th\u1ee9c giao d\u1ecbch \u0111i\u1ec7n t\u1eed gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u01a1 quan thu\u1ebf, m\u1ed9t trong nh\u1eefng h\u00ecnh th\u1ee9c giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh, \u0111\u00e2y l\u00e0 h\u00ecnh th\u1ee9c giao d\u1ecbch v\u0103n minh, hi\u1ec7n \u0111\u1ea1i. \u00a0Vi\u1ec7c khai thu\u1ebf \u0111i\u1ec7n t\u1eed mang l\u1ea1i r\u1ea5t nhi\u1ec1u l\u1ee3i \u00edch cho doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf 24\/24 gi\u1edd trong ng\u00e0y, 7\/7 ng\u00e0y trong tu\u1ea7n m\u00e0 kh\u00f4ng l\u1ec7 thu\u1ed9c gi\u1edd l\u00e0m vi\u1ec7c h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><span style=\"font-size: 12pt;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Vi\u1ec7c khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ea7n c\u00f3 nh\u1eefng th\u1ee7 t\u1ee5c nh\u01b0 th\u1ebf n\u00e0o? <\/span><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft <strong>Quy \u0111\u1ecbnh giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong khai thu\u1ebf<\/strong><\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">1. Quy \u0111\u1ecbnh NNT \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 21 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-110-2015-tt-btc-cua-bo-tai-chinh-ban-hanh-ngay-28-thang-07-nam-2015\/\">Th\u00f4ng t\u01b0 110\/2015\/TT-BTC<\/a> b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd ngh\u0129a v\u1ee5 khai thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p NNT c\u00f3 thay \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 ngh\u0129a v\u1ee5 khai thu\u1ebf (lo\u1ea1i thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, m\u1eabu h\u1ed3 s\u01a1 khai thu\u1ebf, k\u1ef3 t\u00ednh thu\u1ebf, ng\u00e0y b\u1eaft \u0111\u1ea7u, ng\u00e0y k\u1ebft th\u00fac ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, n\u0103m t\u00e0i ch\u00ednh) th\u00ec \u0111\u0103ng k\u00fd tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 ngh\u0129a v\u1ee5 khai thu\u1ebf c\u1ee7a NNT<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, k\u1ef3 t\u00ednh thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n x\u1eed l\u00fd theo quy \u0111\u1ecbnh trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin thay \u0111\u1ed5i c\u1ee7a NNT<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1edbc \u0111\u00e2y, Th\u00f4ng t\u01b0 180\/2010\/TT-BTC, Th\u00f4ng t\u01b0 35\/2013\/TT-BTC ch\u01b0a c\u00f3 quy \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1eddi c\u00e1c b\u1ea1n xem t\u1ea1i \u0111\u00e2y\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quyen-va-nghia-vu-cua-nguoi-nop-thue-trong-giao-dich-dien-tu\/\">Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c m\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-chung-ve-su-dung-hoa-don-dien-tu-co-ma-xac-thuc-cua-co-quan-thue\/\">Quy \u0111\u1ecbnh chung v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">2. Quy \u0111\u1ecbnh khai thu\u1ebf \u0111i\u1ec7n t\u1eed<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2.1 C\u00e1c c\u00e1ch khai thu\u1ebf \u0111i\u1ec7n t\u1eed<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 1 \u0110i\u1ec1u 22 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-110-2015-tt-btc-cua-bo-tai-chinh-ban-hanh-ngay-28-thang-07-nam-2015\/\">Th\u00f4ng t\u01b0 110\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh c\u00e1c c\u00e1ch m\u00e0 NNT c\u00f3 th\u1ec3 khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;1.\u00a0Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf \u0111i\u1ec7n t\u1eed theo m\u1ed9t trong c\u00e1c c\u00e1ch sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) Khai thu\u1ebf \u0111i\u1ec7n t\u1eed tr\u1ef1c tuy\u1ebfn tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf truy c\u1eadp C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf; th\u1ef1c hi\u1ec7n khai thu\u1ebf tr\u1ef1c tuy\u1ebfn t\u1ea1i C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) Khai thu\u1ebf \u0111i\u1ec7n t\u1eed b\u1eb1ng c\u00e1c ph\u1ea7n m\u1ec1m, c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 khai thu\u1ebf: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed b\u1eb1ng ph\u1ea7n m\u1ec1m, c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 \u0111\u00e1p \u1ee9ng chu\u1ea9n \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf; sau \u0111\u00f3 truy c\u1eadp v\u00e0o C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c) Khai thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, NNT c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c c\u00e1ch khai thu\u1ebf \u0111i\u1ec7n t\u1eed bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khai thu\u1ebf \u0111i\u1ec7n t\u1eed tr\u1ef1c tuy\u1ebfn tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khai thu\u1ebf \u0111i\u1ec7n t\u1eed b\u1eb1ng c\u00e1c ph\u1ea7n m\u1ec1m, c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 khai thu\u1ebf;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khai thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/video-huong-dan-dang-ky-tham-gia-he-thong-xac-thuc-hoa-don\/\">Video h\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd tham gia h\u1ec7 th\u1ed1ng X\u00e1c th\u1ef1c h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/video-huong-dan-cai-dat-va-xem-hoa-don-dien-tu-tu-file-dien-tu-cua-hoa-don\/\">Video h\u01b0\u1edbng d\u1eabn c\u00e0i \u0111\u1eb7t v\u00e0 xem h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb file \u0111i\u1ec7n t\u1eed c\u1ee7a h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/video-huong-dan-tra-cuu-hoa-don-dien-tu-co-xac-thuc-tren-trang-cua-tong-cuc-thue\/\">Video h\u01b0\u1edbng d\u1eabn tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 x\u00e1c th\u1ef1c tr\u00ean trang c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2.2 Th\u1eddi gian giao d\u1ecbch<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 2, 3, 4 v\u00e0 5 \u0110i\u1ec1u 22 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-110-2015-tt-btc-cua-bo-tai-chinh-ban-hanh-ngay-28-thang-07-nam-2015\/\">Th\u00f4ng t\u01b0 110\/2015\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian giao d\u1ecbch c\u1ee7a NNT v\u00e0 c\u01a1 quan thu\u1ebf trong vi\u1ec7c khai thu\u1ebf \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;2.\u00a0C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, g\u1eedi th\u00f4ng b\u00e1o (theo m\u1eabu 01\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y)\u0111\u1ec3 x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed ho\u1eb7c l\u00fd do kh\u00f4ng nh\u1eadn h\u1ed3 s\u01a1 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN th\u00ec t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN th\u1ef1c hi\u1ec7n g\u1eedi th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>3. Sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ch\u1eadm nh\u1ea5t 1gi\u1edd\/1l\u1ea7n, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN (tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN) ph\u1ea3i g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho c\u01a1 quan thu\u1ebf.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>4. Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn th\u00f4ng tin b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>5. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, ph\u1ea3n h\u1ed3i c\u00e1c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, sau khi g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed, NNT v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">NNT s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadn th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed ho\u1eb7c l\u00fd do kh\u00f4ng nh\u1eadn h\u1ed3 s\u01a1 qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a NNT, ch\u1eadm nh\u1ea5t 1gi\u1edd\/1l\u1ea7n, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN (tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN) ph\u1ea3i g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a NNT cho c\u01a1 quan thu\u1ebf;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a NNT, c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn th\u00f4ng tin b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong th\u1eddi h\u1ea1n 3 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed m\u00ecnh, NNT s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadn th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, ph\u1ea3n h\u1ed3i c\u00e1c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed m\u1eddi c\u00e1c b\u1ea1n xem t\u1ea1i \u0111\u00e2y\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-thoi-gian-nop-ho-so-thue-dien-tu-nop-thue-dien-tu\/\">Quy \u0111\u1ecbnh th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft Quy \u0111\u1ecbnh giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong \u0111\u0103ng k\u00fd thu\u1ebf m\u1eddi c\u00e1c b\u1ea1n xem t\u1ea1i \u0111\u00e2y\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-giao-dich-dien-tu-trong-dang-ky-thue\/\">Quy \u0111\u1ecbnh giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong \u0111\u0103ng k\u00fd thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong khai thu\u1ebf. K\u1ebf to\u00e1n Centax lu\u00f4n c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1eb1m \u0111\u00e1p \u1ee9ng nhu c\u1ea7u b\u1ea1n \u0111\u1ecdc v\u00e0 ng\u01b0\u1eddi d\u00f9ng trong c\u1ea3 n\u01b0\u1edbc<\/p>\n","protected":false},"author":7,"featured_media":18981,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2254,3983],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18710"}],"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=18710"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18710\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18981"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18710"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}