{"id":22500,"date":"2016-04-08T08:00:01","date_gmt":"2016-04-08T08:00:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22500"},"modified":"2016-12-02T07:22:13","modified_gmt":"2016-12-02T07:22:13","slug":"gia-han-lan-2-nop-mau-06gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22500","title":{"rendered":"Gia h\u1ea1n l\u1ea7n 2 n\u1ed9p m\u1eabu 06\/GTGT"},"content":{"rendered":"
\"Gia

Gia h\u1ea1n n\u1ed9p m\u1eabu 06<\/p><\/div>\n

\u0110i\u1ec1u 3, Kho\u1ea3n 3<\/strong>\u00a0Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/strong>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3, 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p M\u1eabu 06\/GTGT l\u00e0 ng\u00e0y 20\/12, Tuy nhi\u00ean, r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng k\u1ecbp n\u1ed9p M\u1eabu 06\/GTGT trong th\u1eddi h\u1ea1n 20\/12\/2015 \u0111\u1ec3 \u0111\u0103ng k\u00fd Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf GTGT, v\u00ec th\u1ebf T\u1ed5ng c\u1ee5c thu\u1ebf \u0111\u00e3 ph\u1ea3i gia h\u1ea1n M\u1eabu 06\/GTGT t\u1edbi 30\/1\/2016. Cho t\u1edbi nay, v\u1eabn c\u00f3 nh\u1eefng doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p m\u1eabu n\u00e0y, d\u1eabn t\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT n\u0103m 2016 c\u00f3 nguy c\u01a1 ph\u1ea3i chuy\u1ec3n sang k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. Th\u1ea5y r\u00f5 t\u00ecnh tr\u1ea1ng n\u00e0y T\u1ed5ng c\u1ee5c thu\u1ebf \u0111\u00e3 gia h\u1ea1n l\u1ea7n 2 th\u1eddi h\u1ea1n n\u1ed9p m\u1eabu 06\/GTGT. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p m\u1eabu 06\/GTGT qua b\u00e0i vi\u1ebft : Gia h\u1ea1n l\u1ea7n 2 n\u1ed9p m\u1eabu 06\/GTGT<\/a><\/strong><\/span><\/p>\n

Chi ti\u1ebft m\u1eabu 06\/GTGT c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 t\u1ea3i v\u1ec1 >>>T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/p>\n

Theo c\u00f4ng v\u1eb7n s\u1ed1 1434\/TCT-KK<\/a> ng\u00e0y 7\/4\/2016 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c x\u1eed l\u00fd v\u1edbi nh\u1eefng doanh nghi\u1ec7p hi\u1ec7n nay ch\u01b0a n\u1ed9p m\u1eabu 06\/GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p m<\/em>\u1eab<\/em>u 06\/GTGT sau th\u1eddi h\u1ea1n 30\/1\/2016 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch<\/em>\u00ed<\/em>nh v\u1ec1 h\u00e0nh vi ch\u1eadm th\u00f4ng b\u00e1o thay \u0111<\/em>\u1ed5<\/em>i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/em>166\/2013\/TT-BTC<\/em>\u00a0<\/em>ng\u00e0y 15\/11\/2013 c\u1ee7a B\u1ed9 T<\/em>\u00e0<\/em>i ch\u00ednh. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o t\u1edbi t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng ph<\/em>\u01b0\u01a1n<\/em>g ph\u00e1p kh<\/em>\u1ea5<\/em>u tr\u1eeb ph\u1ea3i g\u1eedi m\u1eabu 06\/GTGT \u0111<\/em>\u1ebf<\/em>n c\u01a1 quan thu<\/em>\u1ebf<\/em>\u00a0<\/em>ch\u1eadm\u00a0nh<\/em>\u1ea5<\/em>t l\u00e0 ng\u00e0y 30\/4\/2016<\/em>,<\/em>\u00a0<\/em>n\u1ebfu sau th\u1eddi h\u1ea1n n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng\u00a0<\/em>\u0111\u0103<\/em>ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th<\/em>\u00ec\u00a0<\/em>ph\u1ea3i chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp t\u1eeb\u00a0<\/em>t<\/em>h\u1eddi \u0111i\u1ec3m n\u00eau\u00a0<\/em>tr\u00ean<\/em>.<\/em>\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec :<\/span><\/p>\n