{"id":20718,"date":"2016-01-15T04:07:03","date_gmt":"2016-01-15T04:07:03","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20718"},"modified":"2016-12-05T03:55:40","modified_gmt":"2016-12-05T03:55:40","slug":"cong-van-so-3228-tct-kk-v-v-sua-doi-bo-sung-mot-so-diem-tai-quy-trinh-hoan-thue-905","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20718","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 3228\/TCT-KK V\/v S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec3m t\u1ea1i quy tr\u00ecnh ho\u00e0n thu\u1ebf 905"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n

\"Cong<\/span><\/p>\n

Trong khi ch\u1edd s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Quy tr\u00ecnh ho\u00e0n thu\u1ebf ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1905\/Q\u0110-TCT<\/a>\u00a0ng\u00e0y 01\/7\/2011 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 Quy tr\u00ecnh ho\u00e0n thu\u1ebf), C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh th\u00e0nh ph\u1ed1 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i quy tr\u00ecnh qu\u1ea3n l\u00fd v\u00e0 c\u00f4ng v\u0103n ch\u1ec9 \u0111\u1ea1o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf trong th\u1eddi gian v\u1eeba qua. \u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong c\u00f4ng t\u00e1c ho\u00e0n thu\u1ebf, T\u1ed5ng C\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 m\u1ed9t s\u1ed1 n\u1ed9i dung nh\u01b0 sau:<\/span><\/p>\n

    \n
  1. V\u1ec1 th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc c\u00f4ng vi\u1ec7c t\u1ea1i Quy tr\u00ecnh ho\u00e0n thu\u1ebf:<\/span><\/li>\n<\/ol>\n

    T\u1ea1i\u00a0Kho\u1ea3n 13 v\u00e0 Kho\u1ea3n 18 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 21\/2012\/QH13\u00a0ng\u00e0y 20\/11\/2012 Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

    – Kho\u1ea3n 13 \u0110i\u1ec1u 1:<\/span><\/p>\n

    “…2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf y\u00eau c\u1ea7u tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi n\u00eau r\u00f5 l\u00fd do kh\u00f4ng ho\u00e0n tr\u1ea3 trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u.<\/span><\/p>\n

    – Kho\u1ea3n 18 \u0110i\u1ec1u 1:<\/span><\/p>\n

    “\u20262. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 s\u00e1u ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf . .\u00a0.<\/em><\/span><\/p>\n

      \n
    1. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 b\u1ed1n m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00fd do kh\u00f4ng ho\u00e0n thu\u1ebf…”.<\/span><\/li>\n<\/ol>\n

      C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf (CQT) c\u00e1c c\u1ea5p quy\u1ebft \u0111\u1ecbnh th\u1eddi gian gi\u1ea3i quy\u1ebft c\u1ee7a t\u1eebng b\u01b0\u1edbc c\u00f4ng vi\u1ec7c, t\u1eebng b\u1ed9 ph\u1eadn n\u00eau t\u1ea1i Quy tr\u00ecnh ho\u00e0n thu\u1ebf cho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a c\u01a1 quan Thu\u1ebf nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang th\u1eddi gian th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan v\u00e0 \u0111\u00fang ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan thu\u1ed9c c\u01a1 quan Thu\u1ebf.<\/span><\/p>\n

        \n
      1. B\u1ed5 sung n\u1ed9i dung li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) do Chi c\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp gi\u1ea3i quy\u1ebft (h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT l\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf GTGT, Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n n\u1ed9p th\u1eeba do chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng), c\u1ee5 th\u1ec3:<\/span><\/li>\n<\/ol>\n

        2.1. Chi c\u1ee5c Thu\u1ebf l\u1eadp phi\u1ebfu \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh theo m\u1eabu quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh (m\u1eabu 01\/QCT\u0110 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a01416\/Q\u0110-TCT<\/a>\u00a0ng\u00e0y 30\/10\/2008 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf) v\u00e0 chuy\u1ec3n to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf g\u1eedi C\u1ee5c Thu\u1ebf \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh ho\u00e0n thu\u1ebf ho\u1eb7c \u0111\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf tr\u00ecnh c\u1ea5p tr\u00ean c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf).<\/span><\/p>\n

        2.2. Th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT do Chi c\u1ee5c Thu\u1ebf chuy\u1ec3n \u0111\u1ebfn \u0111\u1ec3 tr\u00ecnh L\u00e3nh \u0111\u1ea1o C\u1ee5c Thu\u1ebf quy\u1ebft \u0111\u1ecbnh:<\/span><\/p>\n

        a) H\u1ed3 s\u01a1 c\u1ee7a Chi c\u1ee5c Thu\u1ebf g\u1eedi C\u1ee5c Thu\u1ebf \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh ho\u00e0n thu\u1ebf ho\u1eb7c \u0111\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf tr\u00ecnh c\u1ea5p tr\u00ean c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf khi C\u1ee5c Thu\u1ebf (B\u1ed9 ph\u1eadn H\u00e0nh ch\u00ednh v\u0103n th\u01b0) nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ebfn b\u1ed9 ph\u1eadn th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c C\u1ee5c Thu\u1ebf \u0111\u1ec3 th\u1ea9m \u0111\u1ecbnh ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh (Chi c\u1ee5c Thu\u1ebf sao ch\u1ee5p 01 b\u1ea3n \u0111\u1ec3 l\u01b0u v\u00e0 theo d\u00f5i k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft).<\/span><\/p>\n

        b) B\u1ed9 ph\u1eadn th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf do Chi c\u1ee5c Thu\u1ebf chuy\u1ec3n \u0111\u1ebfn th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

        – Ki\u1ec3m tra c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111i\u1ec1u ki\u1ec7n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; Ki\u1ec3m tra n\u1ed9i dung T\u1edd tr\u00ecnh v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a Chi c\u1ee5c Thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a NNT \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n, s\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu NSNN do Chi c\u1ee5c Thu\u1ebf \u0111\u00e3 d\u1ef1 th\u1ea3o.<\/span><\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 ch\u01b0a r\u00f5 th\u00ec d\u1ef1 th\u1ea3o V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u (m\u1eabu s\u1ed1\u00a011\/QTr-HT<\/a>\u00a0ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c 1 c\u00f4ng v\u0103n n\u00e0y), tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf duy\u1ec7t k\u00fd g\u1eedi Chi c\u1ee5c Thu\u1ebf (qua \u0111\u01b0\u1eddng v\u0103n th\u01b0 v\u00e0 qua \u0111\u01b0\u1eddng th\u01b0 \u0111i\u1ec7n t\u1eed (email n\u1ed9i b\u1ed9)).<\/span><\/p>\n

        – Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf th\u00ec d\u1ef1 th\u1ea3o Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo m\u1eabu quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh (m\u1eabu s\u1ed1\u00a002\/HT-TB<\/a>\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC<\/a>\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) (Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c g\u1eedi cho Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp NNT \u0111\u01b0\u1ee3c bi\u1ebft).<\/span><\/p>\n

        – Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 th\u1ea3o Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu NSNN do Chi c\u1ee5c Thu\u1ebf d\u1ef1 th\u1ea3o ch\u01b0a \u0111\u00fang th\u00ec b\u1ed9 ph\u1eadn th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf d\u1ef1 th\u1ea3o l\u1ea1i theo s\u1ed1 li\u1ec7u \u0111\u00e3 th\u1ea9m \u0111\u1ecbnh.<\/span><\/p>\n

        Sau khi th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf: B\u1ed9 ph\u1eadn th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf t\u1ed5ng h\u1ee3p \u00fd ki\u1ebfn v\u00e0 \u0111\u1ec1 xu\u1ea5t h\u01b0\u1edbng x\u1eed l\u00fd tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf xem x\u00e9t quy\u1ebft \u0111\u1ecbnh:<\/span><\/p>\n

        +\u00a0<\/em>N\u1ebfu k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh nh\u1ea5t tr\u00ed v\u1edbi n\u1ed9i dung d\u1ef1 th\u1ea3o: tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng CQT duy\u1ec7t, k\u00fd Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/span><\/p>\n

        +\u00a0<\/em>N\u1ebfu k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh kh\u00f4ng nh\u1ea5t tr\u00ed v\u1edbi n\u1ed9i dung d\u1ef1 th\u1ea3o: t\u1ed5ng h\u1ee3p \u00fd ki\u1ebfn v\u00e0 \u0111\u1ec1 xu\u1ea5t h\u01b0\u1edbng x\u1eed l\u00fd tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng CQT xem x\u00e9t quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

        T\u1edd tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n theo m\u1eabu quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh trong \u0111\u00f3 ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c n\u1ed9i dung \u0111\u1ec1 xu\u1ea5t x\u1eed l\u00fd” n\u00eau t\u1ea1i M\u1ee5c VII Phi\u1ebfu \u0111\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf (M\u1eabu s\u1ed106\/QTr-HT<\/a>\u00a0– k\u00e8m theo c\u00f4ng v\u0103n n\u00e0y).<\/span><\/p>\n

        c) B\u1ed9 ph\u1eadn th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m sao ch\u1ee5p 01 b\u1ea3n to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 g\u1eedi Chi c\u1ee5c Thu\u1ebf \u0111\u1ec3 Chi c\u1ee5c Thu\u1ebf nh\u1eadp th\u00f4ng tin h\u1ed3 s\u01a1 v\u00e0o h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh thu\u1ebf v\u00e0 l\u01b0u h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

        2.3. B\u1ed5 sung v\u00e0o \u0110i\u1ec3m 1 B\u01b0\u1edbc 5 Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf:<\/span><\/p>\n

        “Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi NNT thu\u1ed9c Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u00ec C\u1ee5c Thu\u1ebf g\u1eedi 01 b\u1ea3n ch\u00ednh Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf tr\u1ea3 k\u1ebft qu\u1ea3 cho NNT; 01 b\u1ea3n ch\u00ednh Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf g\u1eedi Chi c\u1ee5c Thu\u1ebf \u0111\u1ec3 Chi c\u1ee5c Thu\u1ebf l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh; v\u00e0 khi nh\u1eadn \u0111\u01b0\u1ee3c L\u1ec7nh ho\u00e0n tr\u1ea3 do KBNN g\u1eedi l\u1ea1i sau khi \u0111\u00e3 x\u00e1c nh\u1eadn h\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3 th\u00ec C\u1ee5c Thu\u1ebf sao g\u1eedi 01 b\u1ea3n L\u1ec7nh ho\u00e0n tr\u1ea3 \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a KBNN g\u1eedi Chi c\u1ee5c Thu\u1ebf \u0111\u1ec3 Chi c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n nh\u1eadp th\u00f4ng tin, s\u1ed1 li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 L\u1ec7nh ho\u00e0n tr\u1ea3 c\u1ee7a NNT v\u00e0o h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh thu\u1ebf, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 theo t\u1eebng NNT theo quy \u0111\u1ecbnh”.<\/span><\/p>\n

        2.4. L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc\/l\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf GTGT n\u00eau t\u1ea1i \u0110i\u1ec3m 2 tr\u00ean \u0111\u00e2y \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 t\u1eeb h\u1ea1n m\u1ee9c chi NSNN cho ho\u00e0n thu\u1ebf GTGT v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n s\u1ed19489\/BTC-KBNN<\/a>\u00a0ng\u00e0y 14\/7\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n d\u1ef1 to\u00e1n ho\u00e0n thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 s\u1ed1 150\/2013\/TT-BTC.<\/span><\/p>\n

        2.5. C\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf kh\u00e1c (ngo\u00e0i c\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u00eau t\u1ea1i \u0110i\u1ec3m 2 tr\u00ean \u0111\u00e2y) th\u00ec c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ra Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf\/quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u00e0 l\u1eadp L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc\/l\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc t\u1eeb Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/span><\/p>\n

          \n
        1. C\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf xem x\u00e9t quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf n\u00eau t\u1ea1i Quy tr\u00ecnh ho\u00e0n thu\u1ebf ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1905\/Q\u0110-TCT<\/a>ng\u00e0y 01\/7\/2011 c\u1ee7a T\u1ed5ng c\u1ee5c Tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec1u ph\u1ea3i l\u1eadp T\u1edd tr\u00ecnh. T\u1edd tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n theo m\u1eabu quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh trong \u0111\u00f3 ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c n\u1ed9i dung “\u0110\u1ec1 xu\u1ea5t x\u1eed l\u00fd” n\u00eau t\u1ea1i M\u1ee5c VII Phi\u1ebfu \u0111\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf (M\u1eabu s\u1ed106\/QTr-HT<\/a>– k\u00e8m theo c\u00f4ng v\u0103n n\u00e0y).<\/span><\/li>\n
        2. C\u00e1c m\u1eabu bi\u1ec3u b\u00e1o c\u00e1o quy \u0111\u1ecbnh t\u1ea1i Quy tr\u00ecnh ho\u00e0n thu\u1ebf ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1905\/Q\u0110-TCT<\/a>ng\u00e0y 01\/7\/2011 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo c\u00f4ng v\u0103n n\u00e0y, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n

          4.1. C\u00e1c m\u1eabu bi\u1ec3u trong quy tr\u00ecnh ho\u00e0n thu\u1ebf ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh\u00a0905\/Q\u0110-TCT<\/a>ng\u00e0y 01\/7\/2011 \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 s\u1ed1\u00a028\/2011\/TT-BTC<\/a>\u00a0ng\u00e0y 28\/02\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec th\u1ef1c hi\u1ec7n theo m\u1eabu bi\u1ec3u m\u1edbi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC<\/a>ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 m\u1eabu bi\u1ec3u m\u1edbi ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed108\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 10\/01\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0759\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 16\/4\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c \u0111\u00ednh ch\u00ednh Th\u00f4ng t\u01b0 s\u1ed1\u00a008\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 10\/01\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

          4.2. B\u1ed5 sung m\u1eabu s\u1ed1\u00a011\/QTr-HT<\/a>\u00a0“Th\u00f4ng b\u00e1o \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u (n\u1ed9i b\u1ed9)”<\/span><\/p>\n

          4.3. S\u1eeda \u0111\u1ed5i, t\u00e1ch c\u00e1c m\u1eabu bi\u1ec3u Quy tr\u00ecnh ho\u00e0n thu\u1ebf ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1905\/Q\u0110-TCT<\/a>\u00a0ng\u00e0y 01\/7\/2011 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf thay b\u1eb1ng c\u00e1c m\u1eabu bi\u1ec3u quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 3 Ph\u1ee5 l\u1ee5c 1 danh m\u1ee5c m\u1eabu bi\u1ec3u s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1eabu bi\u1ec3u Quy tr\u00ecnh ho\u00e0n thu\u1ebf” k\u00e8m theo c\u00f4ng v\u0103n n\u00e0y, c\u1ee5 th\u1ec3:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
          TT<\/strong><\/span><\/td>\nT\u00ean v\u0103n b\u1ea3n<\/strong><\/span><\/td>\nM\u1eabu s\u1ed1<\/strong><\/span><\/td>\nS\u1ed1 trang<\/strong><\/span><\/td>\n<\/tr>\n
          1<\/span><\/td>\nTh\u00f4ng b\u00e1o h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ee7 th\u1ee7 t\u1ee5c<\/span><\/td>\n01\/QTr-HT<\/span><\/td>\n01<\/span><\/td>\n<\/tr>\n
          2<\/span><\/td>\nPhi\u1ebfu ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span><\/td>\n02\/QTr-HT<\/span><\/td>\n02<\/span><\/td>\n<\/tr>\n
          3<\/span><\/td>\nPhi\u1ebfu nh\u1eadn x\u00e9t h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span><\/td>\n03\/QTr-HT<\/span><\/td>\n02<\/span><\/td>\n<\/tr>\n
          4<\/span><\/td>\nPhi\u1ebfu x\u00e1c nh\u1eadn t\u00ecnh tr\u1ea1ng n\u1ee3 thu\u1ebf<\/span><\/td>\n04\/QTr-HT<\/span><\/td>\n02<\/span><\/td>\n<\/tr>\n
          5<\/span><\/td>\nTh\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c t\u1ea1m d\u1eebng ho\u00e0n thu\u1ebf<\/span><\/td>\n05\/QTr-HT<\/span><\/td>\n01<\/span><\/td>\n<\/tr>\n
          6<\/span><\/td>\nPhi\u1ebfu \u0111\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf<\/span><\/td>\n06\/QTr-HT<\/span><\/td>\n04<\/span><\/td>\n<\/tr>\n
          7<\/span><\/td>\nS\u1ed5 theo d\u00f5i quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra sau ho\u00e0n thu\u1ebf<\/span><\/td>\n07a\/QTr-HT<\/span><\/td>\n01<\/span><\/td>\n<\/tr>\n
          8<\/span><\/td>\nS\u1ed5 theo d\u00f5i k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra sau ho\u00e0n thu\u1ebf<\/span><\/td>\n07b\/QTr-HT<\/span><\/td>\n01<\/span><\/td>\n<\/tr>\n
          9<\/span><\/td>\nB\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra sau ho\u00e0n thu\u1ebf<\/span><\/td>\n08a\/QTr-HT<\/span><\/td>\n02<\/span><\/td>\n<\/tr>\n
          10<\/span><\/td>\nB\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra sau ho\u00e0n thu\u1ebf<\/span><\/td>\n08b\/QTr-HT<\/span><\/td>\n01<\/span><\/td>\n<\/tr>\n
          11<\/span><\/td>\nS\u1ed5 theo d\u00f5i t\u00ecnh h\u00ecnh gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span><\/td>\n09a\/QTr-HT<\/span><\/td>\n01<\/span><\/td>\n<\/tr>\n
          12<\/span><\/td>\nS\u1ed5 theo d\u00f5i t\u00ecnh h\u00ecnh gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf (theo hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf 2 l\u1ea7n)<\/span><\/td>\n09b\/QTr-HT<\/span><\/td>\n01<\/span><\/td>\n<\/tr>\n
          13<\/span><\/td>\nB\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ho\u00e0n thu\u1ebf<\/span><\/td>\n10\/QTr-HT<\/span><\/td>\n02<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          4.4. S\u1eeda \u0111\u1ed5i danh m\u1ee5c m\u00e3 l\u00fd do ho\u00e0n thu\u1ebf theo Ph\u1ee5 l\u1ee5c 2 ban h\u00e0nh k\u00e8m theo c\u00f4ng v\u0103n n\u00e0y.<\/span><\/p>\n

            \n
          1. V\u1ec1 vi\u1ec7c b\u00e1o c\u00e1o, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf:<\/span><\/li>\n<\/ol>\n

            – C\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o theo m\u1eabu\u00a007\/QTr-HT<\/a>\u00a008\/QTr-HT<\/a>\u00a0n\u00eau t\u1ea1i Quy tr\u00ecnh ho\u00e0n thu\u1ebf ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0905\/Q\u0110-TCT<\/a>\u00a0ng\u00e0y 01\/7\/2011 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c thay b\u1eb1ng b\u00e1o c\u00e1o theo m\u1eabu 07a\/QTr-HT, 07b\/QTr-HT, 08a\/QTr-HT, 08b\/QTr-HT n\u00eau t\u1ea1i \u0110i\u1ec3m 4.3 n\u00eau tr\u00ean.<\/span><\/p>\n

            – B\u1ed5 sung n\u1ed9i dung:<\/span><\/p>\n

            “B\u1ed9 ph\u1eadn th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT thu\u1ed9c C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 do Chi c\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp gi\u1ea3i quy\u1ebft chuy\u1ec3n l\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed9 ph\u1eadn th\u1ea9m \u0111\u1ecbnh gi\u1ea3i quy\u1ebft” sau \u0111o\u1ea1n\u00a0“B\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3\u00a0<\/em>s\u01a1\u00a0ho\u00e0n thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef h\u1ed3\u00a0<\/em>s\u01a1\u00a0ho\u00e0n thu\u1ebf c\u00f3 li\u00ean quan do b\u1ed9 ph\u1eadn gi\u1ea3i<\/em>\u00a0quy\u1ebft<\/em>, t\u1ea1i \u0110i\u1ec3m 2 M\u1ee5c V\/A ph\u1ea7n Hai Quy tr\u00ecnh ho\u00e0n thu\u1ebf 905.<\/span><\/p>\n

              \n
            1. C\u00e1c m\u1eabu bi\u1ec3u b\u00e1o c\u00e1o n\u00eau tr\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ef1c hi\u1ec7n k\u1ec3 t\u1eeb ng\u00e0y 01\/9\/2014.<\/span><\/li>\n<\/ol>\n

              T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng bi\u1ebft v\u00e0 tri\u1ec3n khai th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

              \n\n\n\n
              \u00a0<\/em><\/strong><\/span>N\u01a1i nh\u1eadn:
              \n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
              \n – L\u00e3nh \u0111\u1ea1o T\u1ed5ng c\u1ee5c;<\/span>
              \n – C\u00e1c V\u1ee5, \u0111\u01a1n v\u1ecb thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span>
              \n – V\u1ee5 TTHT (\u0111\u1ec3 \u0111\u0103ng Website);<\/span>
              \n – L\u01b0u: VT, KK (2b).<\/span><\/td>\n              		\n

              T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

              B\u00f9i V\u0103n Nam<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

              \u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong c\u00f4ng t\u00e1c ho\u00e0n thu\u1ebf, T\u1ed5ng C\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 qua C\u00f4ng v\u0103n s\u1ed1 3228\/TCT-KK V\/v S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec3m t\u1ea1i quy tr\u00ecnh ho\u00e0n thu\u1ebf 905<\/p>\n","protected":false},"author":7,"featured_media":20752,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2855,2856],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20718"}],"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=20718"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20718\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20752"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20718"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}