{"id":19472,"date":"2015-12-08T07:31:20","date_gmt":"2015-12-08T07:31:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19472"},"modified":"2016-12-07T10:13:49","modified_gmt":"2016-12-07T10:13:49","slug":"quyet-dinh-2465qd-btc-nam-2015-dinh-chinh-thong-tu-962015tt-btc-do-bo-truong-bo-tai-chinh-ban-hanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19472","title":{"rendered":"Quy\u1ebft \u0111\u1ecbnh 2465\/Q\u0110-BTC n\u0103m 2015 \u0111\u00ednh ch\u00ednh Th\u00f4ng t\u01b0 96\/2015\/TT-BTC do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh"},"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 t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

Ng\u00e0y 23\/11\/2015 B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 2465\/Q\u0110-BTC V\u1ec1 vi\u1ec7c \u0111\u00ednh ch\u00ednh Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 \u00a012\/2015\/N\u0110-CP ng\u00e0y 12\/2\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh \u00a0Lu\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 \u00a0\u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> ng\u00e0y 18\/6\/2014, Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC\u00a0ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. K\u1ebf to\u00e1n thu\u1ebf Centax <\/a>xin chia s\u1ebb b\u00e0i vi\u1ebft\u00a0Quy\u1ebft \u0111\u1ecbnh 2465\/Q\u0110-BTC n\u0103m 2015 \u0111\u00ednh ch\u00ednh Th\u00f4ng t\u01b0 96\/2015\/TT-BTC do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh<\/strong><\/span><\/p>\n

\"QD-2456-QD-BTC-dinh-chinh-TT96-2015\"<\/a><\/span><\/p>\n

QUY\u1ebeT \u0110\u1ecaNH<\/strong><\/span><\/p>\n

V\u1ec0 VI\u1ec6C \u0110\u00cdNH CH\u00cdNH TH\u00d4NG T\u01af S\u1ed0\u00a096\/2015\/TT-BTC\u00a0NG\u00c0Y 22\/6\/2015 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH H\u01af\u1edaNG D\u1eaaN V\u1ec0 THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P T\u1ea0I NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a012\/2015\/N\u0110-CP\u00a0NG\u00c0Y 12\/2\/2015 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH LU\u1eacT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A C\u00c1C LU\u1eacT V\u1ec0 THU\u1ebe V\u00c0 S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A C\u00c1C NGH\u1eca \u0110\u1ecaNH V\u1ec0 THU\u1ebe V\u00c0 S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A TH\u00d4NG T\u01af S\u1ed0\u00a078\/2014\/TT-BTC\u00a0NG\u00c0Y 18\/6\/2014, TH\u00d4NG T\u01af S\u1ed0\u00a0119\/2014\/TT-BTC\u00a0NG\u00c0Y 25\/8\/2014, TH\u00d4NG T\u01af S\u1ed0\u00a0151\/2014\/TT-BTCN G\u00c0Y 10\/10\/2014 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH<\/span><\/p>\n

B\u1ed8 TR\u01af\u1edeNG B\u1ed8 T\u00c0I CH\u00cdNH<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt s\u1ed1 17\/2008\/QH12 ng\u00e0y 03\/6\/2008;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0100\/2010\/N\u0110-CP\u00a0ng\u00e0y 28\/9\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 C\u00f4ng b\u00e1o n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0215\/2013\/N\u0110-CP\u00a0ng\u00e0y 23\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy<\/em>\u1ec1<\/em>n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t<\/em>\u1ed5\u00a0<\/em>ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T<\/em>\u1ed5<\/em>ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/em><\/span><\/p>\n

QUY\u1ebeT \u0110\u1ecaNH:<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1.<\/strong>\u00a0\u0110\u00ednh ch\u00ednh m\u1ed9t s\u1ed1 n\u1ed9i dung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a096\/2015\/TT-BTC\u00a0ng\u00e0y 22\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i ti\u1ebft \u0111 kho\u1ea3n 1, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 \u0111\u00e3 in:<\/strong><\/span><\/p>\n

\u201c\u0111) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t (tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n) \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai ti\u00eau ch\u00ed sau:<\/span><\/p>\n

– D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u t\u1ed1i thi\u1ec3u 6 (s\u00e1u) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f3 t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u \u0111\u1ea1t 10 (m\u01b0\u1eddi) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m ch\u1eadm nh\u1ea5t sau 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (ch\u1eadm nh\u1ea5t n\u0103m th\u1ee9 4 k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea1t t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u 10 (m\u01b0\u1eddi) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m).<\/span><\/p>\n

– D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u t\u1ed1i thi\u1ec3u 6 (s\u00e1u) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean tr\u00ean 3.000 lao \u0111\u1ed9ng ch\u1eadm nh\u1ea5t sau 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (ch\u1eadm nh\u1ea5t n\u0103m th\u1ee9 4 k\u1ec3\u00a0t\u1eeb n\u0103m c\u00f3 doanh thu doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea1t \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng s\u1ed1 lao \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean b\u00ecnh qu\u00e2n n\u0103m tr\u00ean 3.000 lao \u0111\u1ed9ng).<\/span><\/p>\n

S\u1ed1 lao \u0111\u1ed9ng s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean b\u00ecnh qu\u00e2n n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a040\/2009\/TT-BL\u0110TBXH\u00a0ng\u00e0y 03 th\u00e1ng 12 n\u0103m 2009 c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng, Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y (kh\u00f4ng k\u1ec3 b\u1ecb ch\u1eadm ti\u1ebfn \u0111\u1ed9 do nguy\u00ean nh\u00e2n kh\u00e1ch quan trong kh\u00e2u gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ho\u1eb7c do thi\u00ean tai, \u0111\u1ecbch h\u1ecda, h\u1ecfa ho\u1ea1n v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 ch\u1ea5p thu\u1eadn, b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ph\u00ea duy\u1ec7t) th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai h\u01b0\u1edfng \u01b0u \u0111\u00e3i c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc (n\u1ebfu c\u00f3) v\u00e0 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf theo quy \u0111\u1ecbnh, nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi khai sai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf\u201d.<\/span><\/p>\n

S\u1eeda l\u1ea1i l\u00e0:<\/strong><\/span><\/p>\n

\u201c\u0111) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t (tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n) \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai ti\u00eau ch\u00ed sau:<\/span><\/p>\n

– D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6 (s\u00e1u) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f3 t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u \u0111\u1ea1t 10 (m\u01b0\u1eddi) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m ch\u1eadm nh\u1ea5t sau 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (ch\u1eadm nh\u1ea5t n\u0103m th\u1ee9 4 k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea1t t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u 10 (m\u01b0\u1eddi) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m).<\/span><\/p>\n

– D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6 (s\u00e1u) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean tr\u00ean 3.000 lao \u0111\u1ed9ng ch\u1eadm nh\u1ea5t sau 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (ch\u1eadm nh\u1ea5t n\u0103m th\u1ee9 4 k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea1t \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng s\u1ed1 lao \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean b\u00ecnh qu\u00e2n n\u0103m tr\u00ean 3.000 lao \u0111\u1ed9ng).<\/span><\/p>\n

S\u1ed1 lao \u0111\u1ed9ng s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean b\u00ecnh qu\u00e2n n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a040\/2009\/TT-BL\u0110TBXH\u00a0ng\u00e0y 03 th\u00e1ng 12 n\u0103m 2009 c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng, Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y (kh\u00f4ng k\u1ec3 b\u1ecb ch\u1eadm ti\u1ebfn \u0111\u1ed9 do nguy\u00ean nh\u00e2n kh\u00e1ch quan trong kh\u00e2u gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ho\u1eb7c do thi\u00ean tai, \u0111\u1ecbch h\u1ecda, h\u1ecfa\u00a0ho\u1ea1n v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 ch\u1ea5p thu\u1eadn, b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ph\u00ea duy\u1ec7t) th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai h\u01b0\u1edfng \u01b0u \u0111\u00e3i c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc (n\u1ebfu c\u00f3) v\u00e0 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf theo quy \u0111\u1ecbnh, nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi khai sai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf\u201d.<\/span><\/p>\n

\u0110i\u1ec1u 2.<\/strong>\u00a0Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a096\/2015\/TT-BTC\u00a0ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\/.<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/em><\/strong><\/span> – V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\n – V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
\n – V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\n – V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span>
\n – Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n – V\u0103n ph\u00f2ng BC\u0110 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng Trung\u01b0\u01a1ng;<\/span>
\n – T\u00f2a\u00a0\u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n – Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span>
\n – C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
\n – C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\n – H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n,\u00a0\u1ee6y\u00a0ban nh\u00e2n d\u00e2n, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
\n – C\u00f4ng b\u00e1o;<\/span>
\n – C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/span>
\n – Website (B\u1ed9 T\u00e0i ch\u00ednh; T\u1ed5ng c\u1ee5c Thu\u1ebf);<\/span>
\n – C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n – L\u01b0u: VT, TCT (VT, CS).<\/span><\/td>\n		\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

Ng\u00e0y 23\/11\/2015 B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 2465\/Q\u0110-BTC V\u1ec1 vi\u1ec7c \u0111\u00ednh ch\u00ednh Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\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 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014, Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Quy\u1ebft \u0111\u1ecbnh 2465\/Q\u0110-BTC \u0111\u00ednh ch\u00ednh Th\u00f4ng t\u01b0 96\/2015\/TT-BTC do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":19536,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2355,2741,2742],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19472"}],"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=19472"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19472\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19536"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19472"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}