{"id":19293,"date":"2015-12-05T04:13:12","date_gmt":"2015-12-05T04:13:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19293"},"modified":"2016-12-07T10:28:10","modified_gmt":"2016-12-07T10:28:10","slug":"bo-sung-truong-hop-khong-phai-ke-khai-nop-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19293","title":{"rendered":"B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT"},"content":{"rendered":"

\"B\u1ed5<\/h2>\n

Ng\u00e0y 24\/11\/2015 B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 193\/2015\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> 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 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 10\/01\/2016. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT\u00a0<\/strong><\/span><\/p>\n

\u0110\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 193\/2015\/TT-BTC<\/a> c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

“<\/strong>\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0ng\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 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0209\/2013\/N\u0110-CP\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 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC\u00a0ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/em><\/span><\/p>\n

B\u1ed5 sung \u0111i\u1ec3m h kho\u1ea3n 7 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0nh\u01b0 sau:<\/em><\/span><\/p>\n

\u201ch. T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p nh\u1eadn c\u00e1c kho\u1ea3n th\u00f9 lao t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc do th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/em><\/span><\/p>\n

Th\u00f9 lao thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 c\u00e1c kho\u1ea3n th\u00f9 lao nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb\u00a0ho\u1ea1t \u0111\u1ed9ng: thu b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m y t\u1ebf t\u1ef1 nguy\u1ec7n cho c\u01a1 quan B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; chi tr\u1ea3 tr\u1ee3 c\u1ea5p \u01b0u \u0111\u00e3i cho ng\u01b0\u1eddi c\u00f3 c\u00f4ng,\u00a0tr\u1ee3 c\u1ea5p kh\u00e1c cho B\u1ed9 Lao \u0111\u1ed9ng v\u00e0 th\u01b0\u01a1ng binh x\u00e3 h\u1ed9i; thu thu\u1ebf c\u1ee7a h\u1ed9 c\u00e1 nh\u00e2n cho c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 kh\u00e1c cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, ngo\u00e0i c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf theo Kho\u1ea3n 7 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC b\u1ed5 sung nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n