{"id":20185,"date":"2016-01-07T07:19:02","date_gmt":"2016-01-07T07:19:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20185"},"modified":"2016-12-13T09:39:36","modified_gmt":"2016-12-13T09:39:36","slug":"xu-ly-truong-hop-xuat-hoa-don-truoc-ngay-su-dung-theo-thong-bao-phat-hanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20185","title":{"rendered":"X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t ho\u00e1 \u0111\u01a1n tr\u01b0\u1edbc ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng theo Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-20270\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Xuat-hoa-don-truoc-ngay-bat-dau-su-dung.jpg\" alt=\"X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t ho\u00e1 \u0111\u01a1n tr\u01b0\u1edbc ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng theo Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh\" width=\"200\" height=\"122\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Xuat-hoa-don-truoc-ngay-bat-dau-su-dung.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Xuat-hoa-don-truoc-ngay-bat-dau-su-dung-300x183.jpg 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, doanh nghi\u1ec7p ph\u1ea3i l\u00e0m Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n ghi r\u00f5 ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng. Tuy nhi\u00ean, c\u00f3 nh\u1eefng doanh nghi\u1ec7p s\u1eed d\u1ee5ng tr\u01b0\u1edbc ng\u00e0y ghi tr\u00ean Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:\u00a0<strong>X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t ho\u00e1 \u0111\u01a1n tr\u01b0\u1edbc ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng theo Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">1. Quy \u0111\u1ecbnh vi\u1ec7c ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n tr\u01b0\u1edbc ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 9 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\">Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8220;<em>4. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 ho\u00e1 \u0111\u01a1n m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t n\u0103m (05) ng\u00e0y tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c kinh doanh b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 trong th\u1eddi h\u1ea1n m\u01b0\u1eddi (10) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n g\u1ed3m c\u1ea3 ho\u00e1 \u0111\u01a1n m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft r\u00f5 r\u00e0ng ngay t\u1ea1i c\u00e1c c\u01a1 s\u1edf s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec1u 22\u00a0Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n gi\u1ea3, ho\u00e1 \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i>&#8230;&#8230;<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ho\u00e1 \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 ho\u00e1 \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ea1o theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh&#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:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, doanh nghi\u1ec7p ph\u1ea3i l\u00e0m Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh t\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc \u00edt nh\u1ea5t 5 ng\u00e0y, v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ghi tr\u00ean th\u00f4ng b\u00e1o.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu ho\u00e1 \u0111\u01a1n ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c th\u00f4ng b\u00e1o m\u00e0 s\u1eed d\u1ee5ng, l\u00e0 ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p,<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">2. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 38, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2013\/N\u0110-CP ng\u00e0y 24\/9\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c gi\u00e1, ph\u00ed, l\u1ec7 ph\u00ed ho\u00e1 \u0111\u01a1n c\u00f3 quy \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8220;<em>5. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p (tr\u1eeb h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) v\u00e0 h\u00e0nh vi s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>6. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 11 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-102014tt-btc-huong-dan-xu-phat-vi-pham-hve-hoa-don\/\">Th\u00f4ng t\u01b0 s\u1ed1 10\/2014\/TT-BTC<\/a> ng\u00e0y 17\/1\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;5. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p (tr\u1eeb h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c h\u00e0nh vi s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u00e1 \u0111\u01a1n (tr\u1eeb h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y).<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u00e1 \u0111\u01a1n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u00e1 \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5.&#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, h\u00e0nh vi s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 20 tr t\u1edbi 50 tri\u1ec7u<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Hu\u1ef7 ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. X\u1eed l\u00fd v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec1u 10 kho\u1ea3n 2 Th\u00f4ng t\u01b0 10\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c\u00a0X\u1eed l\u00fd v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng 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. \u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng:<\/em><\/span><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ee9ng minh \u0111\u00e3 g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng c\u01a1 quan thu\u1ebf kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c do th\u1ea5t l\u1ea1c th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/em><\/span><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) Ph\u1ea1t ti\u1ec1n 6.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c) Ph\u1ea1t ti\u1ec1n t\u1eeb 6.000.000 \u0111\u1ed3ng \u0111\u1ebfn 18.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh nh\u01b0ng ch\u01b0a \u0111\u1ebfn k\u1ef3 khai thu\u1ebf. Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i cam k\u1ebft k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/em><\/span><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n c\u00f3 h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b v\u00e0 \u0111i\u1ec3m c Kho\u1ea3n\u00a0 n\u00e0y v\u00e0 \u0111\u00e3 ch\u1ea5p h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, ng\u01b0\u1eddi mua h\u00e0ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb, t\u00ednh v\u00e0o chi ph\u00ed theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>d) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n tr\u01b0\u1edbc khi ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c ho\u00e1 \u0111\u01a1n n\u00e0y kh\u00f4ng g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, n\u1ed9p thu\u1ebf th\u00ec x\u1eed ph\u1ea1t theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>3. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.&#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, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"padding-left: 30px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t ti\u1ec1n 6.000.000 \u0111 n\u1ebfu ho\u00e1 \u0111\u01a1n d\u00f9ng tr\u01b0\u1edbc khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf<\/span><\/li>\n<li style=\"padding-left: 30px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 6.000.000\u0111 \u0111\u1ebfn 18.000.000\u0111 n\u1ebfu ho\u00e1 \u0111\u01a1n d\u00f9ng tr\u01b0\u1edbc khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u00e0 ch\u01b0a k\u00ea khai n\u1ed9p thu\u1ebf. \u0110\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n ph\u1ea3i cam k\u1ebft k\u00ea khai n\u1ed9p thu\u1ebf v\u1edbi nh\u1eefng ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp. Ng\u01b0\u1eddi mua h\u00e0ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n<em>\u00a0<\/em>\u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb, t\u00ednh v\u00e0o chi ph\u00ed<\/span><\/li>\n<li style=\"padding-left: 30px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000\u0111 t\u1edbi 50.000.000 \u0111 n\u1ebfu\u00a0ho\u00e1 \u0111\u01a1n d\u00f9ng tr\u01b0\u1edbc khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">4. X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t ho\u00e1 \u0111\u01a1n tr\u01b0\u1edbc ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng theo Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i c\u00f4ng v\u0103n s\u1ed1 4836\/TCT-CS ng\u00e0y 16\/11\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf, h\u01b0\u1edbng d\u1eabn X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t ho\u00e1 \u0111\u01a1n tr\u01b0\u1edbc ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng theo Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ho\u00e1 \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng th\u00ec doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh n\u00eau tr\u00ean v\u00e0 doanh nghi\u1ec7p ph\u1ea3i l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 vi\u1ec7c x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, \u00e1p d\u1ee5ng theo th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a BTC<\/p>\n","protected":false},"author":7,"featured_media":20270,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3955,3956],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20185"}],"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=20185"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20185\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20270"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20185"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}