{"id":22836,"date":"2016-12-10T00:00:48","date_gmt":"2016-12-10T00:00:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22836"},"modified":"2016-12-09T16:37:02","modified_gmt":"2016-12-09T16:37:02","slug":"cong-van-so-896tct-kk-vv-cap-ma-so-thue-doi-voi-ca-nhan-nop-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22836","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 896\/TCT-KK V\/v c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe
\n——-<\/b><\/span><\/p>\n<\/td>\n

\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—————<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: <\/span>896\/TCT-KK<\/span><\/span>
\n V\/v c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y <\/span>0<\/i>8 th\u00e1ng <\/span>0<\/i>3 n\u0103m 2016<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/span><\/b> C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh c\u1ee7a m\u1ed9t s\u1ed1 C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 c\u00f4ng v\u0103n s\u1ed1 150\/CT-KK&KTT \u0111\u1ec1 ng\u00e0y 19\/01\/2016 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Thanh H\u00f3a \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n<\/span>. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i:<\/span><\/p>\n

– \u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 3, Kho\u1ea3n 3 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC<\/a> ng\u00e0y 22\/5\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n

– \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP<\/a> ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf n\u00eau tr\u00ean th\u00ec c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf duy nh\u1ea5t, kh\u00f4ng thay \u0111\u1ed5i trong su\u1ed1t cu\u1ed9c \u0111\u1eddi c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 v\u00e0 d\u00f9ng \u0111\u1ec3 khai thu\u1ebf, n\u1ed9p thu\u1ebf cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p<\/span> c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, sau \u0111\u00f3 c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa ngo\u00e0i ph\u1ea1m vi t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng minh nh\u00e2n d\u00e2n m\u1edbi v\u00e0 s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n m\u1edbi (09 s\u1ed1 t\u1ef1 nhi\u00ean ho\u1eb7c 12 s\u1ed1 t\u1ef1 nhi\u00ean) theo \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng n\u01a1i chuy\u1ec3n \u0111\u1ebfn, ho\u1eb7c \u0111\u01b0\u1ee3c c\u1ea5p s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n s\u1ed1 59\/2014\/QH13, th\u00ec c\u00e1 nh\u00e2n \u0111\u00f3 ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh. Kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi theo s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n m\u1edbi ho\u1eb7c s<\/span>\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n m\u1edbi.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p<\/span> c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ebfn \u0111\u00e3 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf m\u1edbi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo s\u1ed1 ch\u1ee9ng minh th\u01b0 m\u1edbi ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n m\u1edbi ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n thu h\u1ed3i m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p kh\u00f4ng \u0111\u00fang nguy\u00ean t\u1eafc tr\u00ean, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn v\u00e0 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf ho\u1eb7c kh\u1ea5u tr\u1eeb c\u00e1c thu nh\u1eadp ph\u00e1t sinh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng bi\u1ebft, th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.\/.<\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>– Nh\u01b0 tr\u00ean;<\/span>
\n – V\u1ee5: PC, TNCN, CNTT (TCT);<\/span>
\n – L\u01b0u: VT, KK (2b).<\/span><\/td>\n		\n

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/span>
\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/b><\/span><\/p>\n

Nguy\u1ec5n \u0110\u1ea1i Tr\u00ed<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh c\u1ee7a m\u1ed9t s\u1ed1 C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 c\u00f4ng v\u0103n s\u1ed1 150\/CT-KK&KTT \u0111\u1ec1 ng\u00e0y 19\/01\/2016 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Thanh H\u00f3a \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2673,2670,2672],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22836"}],"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=22836"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22836\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22836"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}