{"id":22449,"date":"2016-04-02T11:37:33","date_gmt":"2016-04-02T11:37:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22449"},"modified":"2016-07-13T06:50:23","modified_gmt":"2016-07-13T06:50:23","slug":"cong-van-51140ct-htr-nam-2015-tra-loi-chinh-sach-thue-ve-ke-khai-thue-bo-sung-doi-voi-bao-cao-tai-chinh-sai-sot-do-cuc-thue-thanh-pho-ha-noi-ban-hanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22449","title":{"rendered":"C\u00f4ng v\u0103n 51140\/CT-HTR n\u0103m 2015 tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf v\u1ec1 khai thu\u1ebf b\u1ed5 sung \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai s\u00f3t do c\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i ban h\u00e0nh"},"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\n\n\n\n
T\u1ed4NG C\u1ee4C THU\u1ebe
\nC\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I
\n——-<\/strong><\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1:\u00a051140\/CT-HTr<\/strong><\/span>
\n V\/v\u00a0tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf.<\/em><\/span><\/td>\n		H\u00e0 N\u1ed9i, ng\u00e0y\u00a005\u00a0th\u00e1ng\u00a008\u00a0n\u0103m\u00a02015<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/strong>\u00a0C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed – B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/p>\n

C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i nh\u1eadn \u0111\u01b0\u1ee3c phi\u1ebfu chuy\u1ec3n s\u1ed1\u00a0747\/PC-TCT\u00a0ng\u00e0y 16\/7\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a \u0110\u1ed9c gi\u1ea3 Tr\u1ea7n Th\u1ecb Thu Hi\u1ec1n (S\u0110T: 0944478175; Email: baytheogio@gmail.com) do C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed – B\u1ed9 T\u00e0i ch\u00ednh chuy\u1ec3n \u0111\u1ebfn. C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC\u00a0ng\u00e0y 06\/11\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;\u00a0Lu\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 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a083\/2013\/N\u0110-CP\u00a0ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7:<\/span><\/p>\n

–\u00a0T\u1ea1i \u0110i\u1ec1u 5 quy \u0111\u1ecbnh v\u1ec1 v\u0103n b\u1ea3n giao d\u1ecbch\u00a0v\u1edbi\u00a0c\u01a1 quan thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u\u00a05.\u00a0V\u0103n\u00a0b\u1ea3n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf<\/em><\/span><\/p>\n

1. V\u0103n b\u1ea3n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf bao g\u1ed3m t\u00e0i li\u1ec7u k\u00e8m theo h\u1ed3 s\u01a1 thu\u1ebf, c\u00f4ng\u00a0v\u0103n, \u0111\u01a1n t\u1eeb v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c\u00a0\u1ee7ynhi\u1ec7m thu thu\u1ebf v\u00e0 c\u00e1c\u00a0t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf. \u0110\u1ed1i v\u1edbi nh\u1eefng v\u0103n b\u1ea3n, h\u1ed3 s\u01a1 ph\u1ea3i n\u1ed9p c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p 01 b\u1ed9.<\/em><\/span><\/p>\n

2. V\u0103n b\u1ea3n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf ph\u1ea3i k\u00fd, ban h\u00e0nh \u0111\u00fang th\u1ea9m quy\u1ec1n; th\u1ec3 th\u1ee9c v\u0103n b\u1ea3n, ch\u1eef k\u00fd, con d\u1ea5u tr\u00ean v\u1ea5n b\u1ea3n ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng t\u00e1c v\u0103n th\u01b0.<\/em><\/span><\/p>\n

3. V\u0103n b\u1ea3n\u00a0giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.\u201d<\/em><\/span><\/p>\n

–\u00a0T\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 10 quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c5. Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/span><\/p>\n

a)\u00a0Sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5\u00a0sung h\u1ed3 s\u01a1 khai thu\u1ebf.<\/em><\/span><\/p>\n

\u2026.<\/em><\/span><\/p>\n

H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y\u00a0l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a\u00a0l\u1ea7n\u00a0ti\u1ebfp\u00a0theo, nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3\u00a0th\u1ea9m quy\u1ec1n\u00a0c\u00f4ng b\u1ed1\u00a0quy\u1ebft \u0111\u1ecbnh\u00a0ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; n\u1ebfu c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf sau ki\u1ec3m tra, thanh tra th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5\u00a0sung, \u0111i\u1ec1u ch\u1ec9nh…\u201d<\/em><\/span><\/p>\n

b)\u00a0H\u1ed3 s\u01a1 khai b\u1ed5\u00a0sung<\/em><\/span><\/p>\n

–\u00a0T\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3\u00a0t\u00ednh\u00a0thu\u1ebf b\u1ecb sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh;<\/em><\/span><\/p>\n

–\u00a0B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5\u00a0sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu\u00a0s\u1ed1\u00a001\/KHBS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (trong tr\u01b0\u1eddng h\u1ee3p khai\u00a0b\u1ed5 sung,\u00a0\u0111i\u1ec1u\u00a0ch\u1ec9nh c\u00f3 ph\u00e1t sinh ch\u00eanh\u00a0l\u1ec7ch ti\u1ec1n thu\u1ebf);<\/em><\/span><\/p>\n

–\u00a0T\u00e0i\u00a0li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5\u00a0sung, \u0111i\u1ec1u ch\u1ec9nh.<\/em><\/span><\/p>\n

c)\u00a0C\u00e1c tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/span><\/p>\n

c.1) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; ti\u1ec1n thu\u1ebf \u0111\u1ec1\u00a0ngh\u1ecb ho\u00e0n th\u00ec ch\u1ec9\u00a0l\u1eadp T\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 g\u1eedi t\u00e0i li\u1ec7u gi\u1ea3i th\u00edch k\u00e8m theo, kh\u00f4ng ph\u1ea3i l\u1eadp B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1\u00a001\/KHBS.<\/em><\/span><\/p>\n

c.2) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3\u00a0s\u01a1 khai thu\u1ebf l\u00e0m t\u0103ng ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec\u00a0l\u1eadp h\u1ed3 s\u01a1 khai\u00a0b\u1ed5 sung, v\u00e0 t\u1ef1 x\u00e1c \u0111\u1ecbnh ti\u1ec1n ch\u1eadm n\u1ed9p c\u0103n c\u1ee9 v\u00e0o\u00a0s\u1ed1\u00a0ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p v\u00e0 m\u1ee9c t\u00ednh ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ef1 x\u00e1c \u0111\u1ecbnh ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng\u00a0\u0111\u00fang\u00a0s\u1ed1\u00a0ti\u1ec1n ch\u1eadm n\u1ed9p th\u00ec c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft.<\/em><\/span><\/p>\n

c.3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m gi\u1ea3m\u00a0ti\u1ec1n\u00a0thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai\u00a0b\u1ed5 sung.\u00a0S\u1ed1 ti\u1ec1n thu\u1ebf\u00a0\u0111i\u1ec1u\u00a0ch\u1ec9nh gi\u1ea3m \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p, n\u1ebfu \u0111\u00e3 n\u1ed9p NSNN th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 sau ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.\u201d<\/em><\/span><\/p>\n

–\u00a0T\u1ea1i \u0110i\u1ec3m b\u00a0Kho\u1ea3n 4 \u0110i\u1ec1u 12 quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

\u201cb) H\u1ed3 s\u01a1 khai\u00a0quy\u1ebft\u00a0to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0bao g\u1ed3m:<\/em><\/span><\/p>\n

b.1) T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1eabu\u00a0s\u1ed1\u00a003\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n

b.2) B\u00e1o c\u00e1o\u00a0t\u00e0i ch\u00ednh\u00a0n\u0103m ho\u1eb7c B\u00e1o c\u00e1o\u00a0t\u00e0i ch\u00ednh\u00a0\u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp,\u00a0chuy\u1ec3n \u0111\u1ed5i\u00a0h\u00ecnh th\u1ee9c\u00a0s\u1edf\u00a0h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/em><\/span><\/p>\n

b.3) M\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1\u00a0ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (t\u00f9y\u00a0theo th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf):<\/em><\/span><\/p>\n

\u2026\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0105\/2013\/N\u0110-CP\u00a0ng\u00e0y 16\/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 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0166\/2013\/TT-BTC\u00a0ng\u00e0y 15\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh\u00a0quy \u0111\u1ecbnh\u00a0chi ti\u1ebft v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf.<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean,\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty \u0110\u1ed9c gi\u1ea3 Tr\u1ea7n Th\u1ecb Thu Hi\u1ec1n c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung. H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo, nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

–\u00a0Tr\u01b0\u1eddng h\u1ee3p, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 sai s\u00f3t g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p th\u00ec \u0111\u01a1n v\u1ecb l\u00e0m h\u1ed3 s\u01a1 khai b\u1ed5 sung (m\u1eabu s\u1ed1 01\/KHBS k\u00e8m theo\u00a0th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC)b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a n\u0103m c\u00f3 sai s\u00f3t (m\u1eabu s\u1ed1 03\/TNDN k\u00e8m theo th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC)\u00a0k\u00e8m theo B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, s\u1eeda \u0111\u1ed5i.<\/span><\/p>\n

–\u00a0Tr\u01b0\u1eddng h\u1ee3p, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 sai s\u00f3t nh\u01b0ng kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p th\u00ec\u00a0\u0111\u01a1n v\u1ecb\u00a0\u0111\u01b0\u1ee3c ph\u00e9p khai b\u1ed5 sung s\u1ed1 li\u1ec7u\u00a0tr\u00ean\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p l\u1ea1i cho c\u01a1 quan thu\u1ebf, kh\u00f4ng ph\u1ea3i l\u1eadp B\u1ea3n gi\u1ea3i\u00a0tr\u00ecnh\u00a0khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS.<\/span><\/p>\n

C\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n b\u1ecb x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1105\/2013\/N\u0110-CP\u00a0ng\u00e0y 16\/9\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7, c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 166\/2013\/TT-BTC ng\u00e0y 15\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

C\u00f4ng ty c\u1ee7a \u0110\u1ed9c gi\u1ea3 Tr\u1ea7n Th\u1ecb Thu Hi\u1ec1n \u0111\u00e3 \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf qua m\u1ea1ng th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c n\u1ed9p t\u1edd khai qua m\u1ea1ng v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i tr\u1ea3 l\u1eddi \u0111\u1ec3\u00a0C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed – B\u1ed9 T\u00e0i ch\u00ednh tr\u1ea3 l\u1eddi \u0110\u1ed9c gi\u1ea3 Tr\u1ea7n Th\u1ecb Thu Hi\u1ec1n.\/.<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/em><\/strong>
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n – T\u1ed5ng c\u1ee5c Thu\u1ebf (\u0111\u1ec3 b\/c);<\/span>
\n – Ph\u00f2ng ph\u00e1p ch\u1ebf;<\/span>
\n – L\u01b0u: VT, HTr(2).<\/span><\/td>\n		\n

KT. C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

Mai S\u01a1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

C\u00f4ng v\u0103n 51140\/CT-HTR n\u0103m 2015 tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf v\u1ec1 khai thu\u1ebf b\u1ed5 sung \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai s\u00f3t do c\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i ban h\u00e0nh<\/p>\n","protected":false},"author":7,"featured_media":22462,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2833,2834,2835,2836,2837,2838,2830,2831,2832],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22449"}],"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=22449"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22449\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22462"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22449"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}