{"id":22526,"date":"2016-04-12T01:19:45","date_gmt":"2016-04-12T01:19:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22526"},"modified":"2016-12-02T07:09:57","modified_gmt":"2016-12-02T07:09:57","slug":"thoi-han-nop-bao-cao-tai-chinh-nop-cho-nhung-co-quan-nao","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22526","title":{"rendered":"Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ed9p cho nh\u1eefng c\u01a1 quan n\u00e0o"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n c\u00e1c doanh nghi\u1ec7p lu\u00f4n \u0111\u1eb7t ra c\u00e1c c\u00e2u h\u1ecfi l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u00a0n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho nh\u1eefng c\u01a1 quan, c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n n\u00e0o? \u0110\u00e2y v\u1eabn l\u00e0 v\u1ea5n \u0111\u1ec1 t\u1ed3n t\u1ea1i c\u1ee7a c\u00e1c b\u1ea1n. <a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft: <strong>Th\u1eddi h\u1ea1n n\u1ed9p\u00a0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ed9p cho nh\u1eefng c\u01a1 quan n\u00e0o.<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Th\u1eddi h\u1ea1n n\u1ed9p BCTC c\u1ee5 th\u1ec3 nh\u01b0 sau<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i kho\u1ea3n 1,2 \u0111i\u1ec1u 109 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\">th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> qui \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 20 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n qu\u00fd; \u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc ch\u1eadm nh\u1ea5t l\u00e0 45 ng\u00e0y;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p, T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd cho c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty theo th\u1eddi h\u1ea1n do c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; \u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty theo th\u1eddi h\u1ea1n do c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>2. \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i doanh nghi\u1ec7p kh\u00e1c<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty h\u1ee3p danh ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c, th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean theo th\u1eddi h\u1ea1n do \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean quy \u0111\u1ecbnh.<\/em><em>\u201d<\/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 th\u00ec:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc n\u1ed9p BCTC qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o qu\u00fd. Ch\u1eadm nh\u1ea5t ng\u00e0y th\u1ee9 30 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o n\u0103m.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty m\u1eb9, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc ch\u1eadm nh\u1ea5t l\u00e0 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o qu\u00fd.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ee5 thu\u1ed9c T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n y\u00eau c\u1ea7u c\u1ee7a C\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty quy \u0111inh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty h\u1ee3p danh n\u1ed9p b\u00e1o c\u00e1o ch\u1eadm nh\u1eadt l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o n\u0103m.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p kh\u00e1c th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o n\u0103m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd:<\/strong><\/span> Theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu c\u00e1c b\u1ea1n n\u1ed9p ch\u1eadm h\u01a1n quy \u0111\u1ecbnh th\u00ec s\u1ebd b\u1ecb ph\u1ea1t h\u00e0nh vi ch\u1eadm n\u1ed9p. \u0110\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf, ch\u1eadm n\u1ed9p c\u00f3 ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t c\u1ee5 th\u1ec3, chi ti\u1ebft m\u1eddi c\u00e1c b\u1ea1n xem t\u1ea1i \u0111\u00e2y: <\/em><em><a href=\"https:\/\/centax.dsoftware.vn\/muc-phat-cham-nop-ho-so-khai-thue\/\"><strong>M\u1ee9c ph\u1ea1t h\u00e0nh vi ch\u1eadm n\u1ed9p t\u1edd khai<\/strong><\/a>.<\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. N\u01a1i nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/strong><\/span><\/h2>\n<table style=\"border-color: #000000;\" border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td width=\"127\"><\/td>\n<td width=\"59\"><\/td>\n<td colspan=\"5\" width=\"314\">\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>N\u01a1i nh\u1eadn b\u00e1o c\u00e1o<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"127\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00c1C LO\u1ea0I DOANH NGHI\u1ec6P<\/strong>(4)<\/span><\/td>\n<td style=\"text-align: center;\" width=\"59\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ef3 l\u1eadp b\u00e1o c\u00e1o<\/span><\/td>\n<td style=\"text-align: center;\" width=\"66\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 quan t\u00e0i ch\u00ednh (1)<\/span><\/td>\n<td style=\"text-align: center;\" width=\"70\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 quan Thu\u1ebf (2)<\/span><\/td>\n<td style=\"text-align: center;\" width=\"64\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 quan Th\u1ed1ng k\u00ea<\/span><\/td>\n<td style=\"text-align: center;\" width=\"47\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">DN c\u1ea5p tr\u00ean (3)<\/span><\/td>\n<td style=\"text-align: center;\" width=\"66\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"127\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\" width=\"59\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Qu\u00fd, N\u0103m<\/span><\/td>\n<td style=\"text-align: center;\" width=\"66\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td style=\"text-align: center;\" width=\"70\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td style=\"text-align: center;\" width=\"64\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td style=\"text-align: center;\" width=\"47\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td style=\"text-align: center;\" width=\"66\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"127\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<td style=\"text-align: center;\" width=\"59\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u0103m<\/span><\/td>\n<td style=\"text-align: center;\" width=\"66\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td style=\"text-align: center;\" width=\"70\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td style=\"text-align: center;\" width=\"64\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td style=\"text-align: center;\" width=\"47\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td style=\"text-align: center;\" width=\"66\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"127\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. C\u00e1c lo\u1ea1i doanh nghi\u1ec7p kh\u00e1c<\/span><\/td>\n<td style=\"text-align: center;\" width=\"59\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u0103m<\/span><\/td>\n<td style=\"text-align: center;\" width=\"66\"><\/td>\n<td style=\"text-align: center;\" width=\"70\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td style=\"text-align: center;\" width=\"64\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td style=\"text-align: center;\" width=\"47\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td style=\"text-align: center;\" width=\"66\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c1. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc \u0111\u00f3ng tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho S\u1edf T\u00e0i ch\u00ednh t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc Trung \u01b0\u01a1ng c\u00f2n ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho B\u1ed9 T\u00e0i ch\u00ednh (C\u1ee5c T\u00e0i ch\u00ednh doanh nghi\u1ec7p).<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc nh\u01b0: Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, c\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00f4ng ty kinh doanh ch\u1ee9ng kho\u00e1n ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho B\u1ed9 T\u00e0i ch\u00ednh (V\u1ee5 T\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng ho\u1eb7c C\u1ee5c Qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t b\u1ea3o hi\u1ec3m).<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; C\u00e1c c\u00f4ng ty kinh doanh ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho U\u1ef7 ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc v\u00e0 S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em> C\u00e1c doanh nghi\u1ec7p ph\u1ea3i g\u1eedi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. \u0110\u1ed1i v\u1edbi c\u00e1c T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc c\u00f2n ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf).<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em> Doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean theo quy \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em> \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec ph\u1ea3i ki\u1ec3m to\u00e1n tr\u01b0\u1edbc khi n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u00ed nh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0o B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi n\u1ed9p cho c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p c\u1ea5p tr\u00ean.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em> C\u01a1 quan t\u00e0i ch\u00ednh m\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI) ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i doanh nghi\u1ec7p \u0111\u0103ng k\u00fd tr\u1ee5 s\u1edf kinh doanh ch\u00ednh.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7, ngo\u00e0i c\u00e1c c\u01a1 quan n\u01a1i doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng, ph\u00e2n c\u1ea5p th\u1ef1c hi\u1ec7n quy\u1ec1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 99\/2012\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em> C\u00e1c doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i) c\u00f3 tr\u1ee5 s\u1edf n\u1eb1m trong khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng nghi\u1ec7p, khu c\u00f4ng ngh\u1ec7 cao c\u00f2n ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho Ban qu\u1ea3n l\u00fd khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng nghi\u1ec7p, khu c\u00f4ng ngh\u1ec7 cao n\u1ebfu \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.\u201d<\/em><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean c\u00e1c doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho nh\u1eefng c\u01a1 quan sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 quan thu\u1ebf,<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 quan th\u1ed1ng k\u00ea,<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p c\u1ea5p tr\u00ean (n\u1ebfu c\u00f3),<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i n\u1ed9p th\u00eam c\u1ea3 c\u01a1 quan t\u00e0i ch\u00ednh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p c\u00f3 tham gia th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, n\u1ed9p th\u00eam cho \u1ee6y ban Ch\u1ee9ng kho\u00e1n\u00a0<\/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. M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan th\u1ed1ng k\u00ea<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo qui \u0111\u1ecbnh, n\u1ebfu c\u00e1c b\u1ea1n kh\u00f4ng n\u1ed9p BCTC cho c\u01a1 quan th\u00f4ng k\u00ea t\u1ea1i \u0111\u1ecba b\u00e0n doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u0111\u00fang th\u1eddi h\u1ea1n qui \u0111\u1ecbnh s\u1ebd b\u1ecb ph\u1ea1t h\u00e0nh ch\u1eadm n\u1ed9p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec1u 8 <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-792013nd-cp-quy-dinh-ve-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-thong-ke\/\">ngh\u1ecb \u0111\u1ecbnh 79\/2013\/N\u0110-CP<\/a> qui \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.1. M\u1ee9c c\u1ea3nh c\u00e1o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 5 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea th\u00e1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 10 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC qu\u00fd ( 6 th\u00e1ng, 9 th\u00e1ng)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 15 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC n\u0103m<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.2. Ph\u1ea1t t\u1eeb 1.000.000\u0111 \u0111\u1ebfn 3.000.000\u0111 h\u00e0nh vi sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 5 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y\u00a0 \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea th\u00e1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 10 ng\u00e0y \u0111\u1ebfn 15 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC qu\u00fd ( 6 th\u00e1ng, 9 th\u00e1ng)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 15 ng\u00e0y \u0111\u1ebfn 20 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC n\u0103m<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.3. Ph\u1ea1t t\u1eeb 3.000.000\u0111 \u0111\u1ebfn 5.000.000\u0111 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 10 ng\u00e0y \u0111\u1ebfn 15 ng\u00e0y\u00a0 \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea th\u00e1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 15 ng\u00e0y \u0111\u1ebfn 20 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC qu\u00fd ( 6 th\u00e1ng, 9 th\u00e1ng)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 20 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC n\u0103m<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.4. Ph\u1ea1t t\u1eeb 5.000.000\u0111 \u0111\u1ebfn 10.000.000\u0111 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 20 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC qu\u00fd ( 6 th\u00e1ng, 9 th\u00e1ng)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 30 ng\u00e0y \u0111\u1ebfn 45 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC n\u0103m<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.5. Ph\u1ea1t t\u1eeb 10.000.000\u0111 \u0111\u1ebfn 20.000.000\u0111 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0nh vi n\u1ed9p kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o th\u1ed1ng k\u00ea th\u00e1ng sau 15 ng\u00e0y<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0nh vi kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC qu\u00fd ( 6 th\u00e1ng, 9 th\u00e1ng) sau 30 ng\u00e0y<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0nh vi kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC n\u0103m sau 45 ng\u00e0y.<\/span><\/li>\n<li><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.6. V\u00ed d\u1ee5 minh ho\u1ea1<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2015 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo qui \u0111\u1ecbnh l\u00e0 ng\u00e0y 30\/03\/2016 l\u00e0 ph\u1ea3i n\u1ed9p cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, nh\u01b0ng \u0111\u1ebfn 29\/04\/2016 doanh nghi\u1ec7p m\u1edbi n\u1ed9p cho c\u01a1 quan th\u1ed1ng k\u00ea.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady theo qui \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ecb ph\u1ea1t h\u00e0nh vi ch\u1eadm n\u1ed9p nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eeb ng\u00e0y 31\/03\/2016 \u0111\u1ebfn 29\/04\/2016 l\u00e0: 29 ng\u00e0y<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nh\u01b0 v\u1eady doanh nghi\u1ec7p b\u1ecb ph\u1ea1t trong ph\u1ea1m v\u1ecb t\u1eeb 3.000.000\u0111 \u0111\u1ebfn 5.000.000\u0111..<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u \u00fd: H\u1ed3 s\u01a1 n\u1ed9p c\u01a1 quan th\u1ed1ng k\u00ea ngo\u00e0i b\u1ed9 BCTC ra c\u00e1c b\u1ea1n c\u00f2n ph\u1ea3i n\u1ed9p k\u00e8m theo m\u1eabu \u00a0theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Th\u1ed1ng k\u00ea nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; M\u1eabu 1B-DS ( \u00c1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p ngo\u00e0i nh\u00e0 n\u01b0\u1edbc, h\u1ee3p t\u00e1c x\u00e3, LH HTX &#8211; g\u1ecdi chung l\u00e0 doanh nghi\u1ec7p): Y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p k\u00ea khai nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin doanh nghi\u1ec7p theo gi\u1ea5y \u0110KKD.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p \u0111i\u1ec1n th\u00f4ng tin v\u1ec1 lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p tr\u01b0\u1edbc ng\u00e0y 01\/01 \u0111\u1ebfn sau ng\u00e0y 31\/12.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p d\u1ef1a v\u00e0o BCTC c\u1ee7a doanh nghi\u1ec7p \u0111i\u1ec1n m\u1ed9t s\u1ed1 th\u00f4ng tin v\u1ec1 doanh thu, ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft m\u1eabu 1B-DS m\u1eddi c\u00e1c b\u1ea1n xem <strong><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/Phieu_1B_DoanhNghiep-2.xls\">T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; M\u1eabu 1A.2-CN \u00c1p d\u1ee5ng cho to\u00e0n b\u1ed9 doanh nghi\u1ec7p \u0111\u01a1n\/c\u01a1 s\u1edf c\u00f3 ho\u1ea1t \u0111\u1ed9ng c\u00f4ng nghi\u1ec7p. M\u1eabu n\u00e0y y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p k\u00ea khai nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin doanh nghi\u1ec7p theo \u0110KKD.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p \u0111i\u1ec1n th\u00f4ng tin v\u1ec1 lao \u0111\u1ed9ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m 31\/12\/2015.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p d\u1ef1a tr\u00ean BCTC \u0111\u00e3 l\u1eadp \u0111i\u1ec1n th\u00f4ng tin v\u1ec1 s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft m\u1eabu 1A.2-CN m\u1eddi c\u00e1c b\u1ea1n xem <strong><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/Phieu_1A.2_CongNghiep-2.xls\">T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam ngh\u1ecb \u0111\u1ecbnh 79\/2013\/N\u0110-CP <strong><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/Nghi-dinh-79-2013.doc\">T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngo\u00e0i vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, trong n\u0103m t\u00e0i ch\u00ednh c\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u0169ng c\u1ea7n ghi nh\u1edb r\u1ea5t nhi\u1ec1u h\u1ea1n m\u1ed1c n\u1ed9p c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o kh\u00e1c, n\u1eafm \u0111\u01b0\u1ee3c nhu c\u1ea7u \u0111\u00f3 K\u1ebf to\u00e1n Centax \u0111\u00e3 t\u1ed5ng h\u1ee3p c\u00e1c b\u00e1o c\u00e1o c\u0169ng nh\u01b0 th\u1eddi h\u1ea1n n\u1ed9p t\u1ea1i b\u00e0i vi\u1ebft:\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/lich-nop-bao-cao-thue-nam-2016\/\">L\u1ecbch n\u1ed9p b\u00e1o c\u00e1o Thu\u1ebf n\u0103m 2016<\/a><\/strong>\u00a0m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u1eddi gian n\u1ed9p, c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m nh\u1eadn c\u00e1c b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/p>\n","protected":false},"author":7,"featured_media":20078,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2582,2583],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22526"}],"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=22526"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22526\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20078"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22526"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}