{"id":18834,"date":"2015-11-22T11:20:12","date_gmt":"2015-11-22T11:20:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18834"},"modified":"2015-11-25T14:10:59","modified_gmt":"2015-11-25T14:10:59","slug":"muc-phat-cham-nop-mau-08-mst","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18834","title":{"rendered":"M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p M\u1eabu 08\/MST"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-18853\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Muc-phat-cham-nop-Mau-08-MST-anh-chinh-300x162.jpg\" alt=\"Muc phat cham nop Mau 08\/MST - anh chinh\" width=\"169\" height=\"91\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Muc-phat-cham-nop-Mau-08-MST-anh-chinh-300x162.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Muc-phat-cham-nop-Mau-08-MST-anh-chinh.jpg 306w\" sizes=\"(max-width: 169px) 100vw, 169px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0: B\u1ed5 sung th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, thay \u0111\u1ed5i t\u00ean c\u00f4ng ty, \u0111\u1ecba ch\u1ec9, ng\u00e0nh ngh\u1ec1 kinh doanh th\u00ec doanh nghi\u1ec7p ph\u1ea3i l\u00e0m M\u1eabu 08\/MST \u0111\u1ec3 n\u1ed9p cho C\u01a1 quan thu\u1ebf. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n n\u1ed9p k\u1ecbp th\u1eddi M\u1eabu 08\/MST s\u1ebd b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh M<strong>\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p M\u1eabu 08\/MST<\/strong><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. Th\u1eddi h\u1ea1n n\u1ed9p M\u1eabu 08\/MST<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo \u0110i\u1ec1u 9, <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p M\u1eabu 08\/MST nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8220;<em>\u0110i\u1ec1u 9. Thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0ng ch\u01b0a th\u00f4ng b\u00e1o th\u00f4ng tin v\u1ec1 c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 m\u1edf t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o b\u1ed5 sung t\u1ea1i T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u00a0Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh, khi c\u00f3 thay \u0111\u1ed5i, b\u1ed5 sung s\u1ed1 t\u00e0i kho\u1ea3n t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh s\u1ef1 thay \u0111\u1ed5i t\u1ea1i T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (thay th\u1ebf T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC ng\u00e0y 22\/5\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf).<\/em>&#8220;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf (\u0111\u0103ng k\u00fd th\u00eam, hay \u0111\u00f3ng l\u1ea1i t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, thay \u0111\u1ed5i \u0111\u1ecba \u0111i\u1ec3m kinh doanh, thay \u0111\u1ed5i gi\u1ea5y ph\u00e9p kinh doanh&#8230;) doanh nghi\u1ec7p ph\u1ea3i l\u1eadp M\u1eabu 08\/MST \u0111\u1ec3 th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u1eddi h\u1ea1n n\u1ed9p m\u1eabu 08\/MST l\u00e0 10 ng\u00e0y k\u1ebb t\u1eeb ng\u00e0y thay \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">L\u01b0u \u00fd: M\u1ed9t s\u1ed1 chi c\u1ee5c thu\u1ebf kh\u00f4ng y\u00eau c\u1ea7u doanh nghi\u1ec7p n\u1ed9p M\u1eabu 08\/MST khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i gi\u1ea5y ph\u00e9p \u0110KKD (V\u00ec \u0111\u00e3 c\u00f3 s\u1ef1 li\u00ean th\u00f4ng gi\u1eefa S\u1edf k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan thu\u1ebf ).<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p M\u1eabu 08\/MST<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo \u0110i\u1ec1u 7 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1662013tt-btc-quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 166\/2013\/TT-BTC<\/a> ng\u00e0y 15\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8220;<em>\u0110i\u1ec1u 7. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, ch\u1eadm th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y m\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>2. Ph\u1ea1t ti\u1ec1n 700.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 400.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y).<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>3. Ph\u1ea1t ti\u1ec1n 1.400.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 800.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>a) N\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 30 ng\u00e0y.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>b) Kh\u00f4ng th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>c) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/em>.&#8221;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu ch\u1eadm n\u1ed9p M\u1eabu 08\/MST s\u1ebd b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; C\u1ea3nh c\u00e1o n\u1ebfu ch\u1eadm n\u1ed9p t\u1eeb 1 \u0111\u1ebfn 10 ng\u00e0y n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ph\u1ea1t t\u1eeb 400.000 \u0111 t\u1edbi 1.000.000 \u0111 n\u1ebfu n\u1ed9p ch\u1eadm t\u1eeb 1 \u0111\u1ebfn 30 ng\u00e0y ( th\u01b0\u1eddng ph\u1ea1t 700.000\u0111),<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ph\u1ea1t t\u1eeb 1.400.000\u0111 t\u1edbi 2.000.000 \u0111 n\u1ebfu :<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ch\u1eadm n\u1ed9p M\u1eabu 08\/MST tr\u00ean 30 ng\u00e0y<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Kh\u00f4ng n\u1ed9p M\u1eabu 08\/MST khi c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p m\u1eabu 08\/MST<\/p>\n","protected":false},"author":7,"featured_media":18974,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2256],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18834"}],"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=18834"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18834\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18974"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18834"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}