{"id":22838,"date":"2016-12-10T00:00:55","date_gmt":"2016-12-10T00:00:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22838"},"modified":"2016-12-09T19:57:36","modified_gmt":"2016-12-09T19:57:36","slug":"ma-so-thue-doi-voi-ca-nhan-thay-doi-noi-lam-viec-hoac-so-chung-minh-thu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22838","title":{"rendered":"M\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c, ho\u1eb7c s\u1ed1 ch\u1ee9ng minh th\u01b0"},"content":{"rendered":"<div id=\"attachment_15379\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-TNCN-v\u1edbi-ti\u1ec1n-l\u01b0\u01a1ng-ti\u1ec1n-c\u00f4ng-t\u1eeb-hai-n\u01a1i-l\u00e0m-vi\u1ec7c-\u1ea3nh-ch\u00ednh-300x2001.jpg\"><img aria-describedby=\"caption-attachment-15379\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-15379 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-TNCN-v\u1edbi-ti\u1ec1n-l\u01b0\u01a1ng-ti\u1ec1n-c\u00f4ng-t\u1eeb-hai-n\u01a1i-l\u00e0m-vi\u1ec7c-\u1ea3nh-ch\u00ednh-300x2001-300x183.jpg\" alt=\"M\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c, ho\u1eb7c s\u1ed1 ch\u1ee9ng minh th\u01b0\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-TNCN-v\u1edbi-ti\u1ec1n-l\u01b0\u01a1ng-ti\u1ec1n-c\u00f4ng-t\u1eeb-hai-n\u01a1i-l\u00e0m-vi\u1ec7c-\u1ea3nh-ch\u00ednh-300x2001-300x183.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-TNCN-v\u1edbi-ti\u1ec1n-l\u01b0\u01a1ng-ti\u1ec1n-c\u00f4ng-t\u1eeb-hai-n\u01a1i-l\u00e0m-vi\u1ec7c-\u1ea3nh-ch\u00ednh-300x2001.jpg 496w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-15379\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">M\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c, ho\u1eb7c s\u1ed1 ch\u1ee9ng minh th\u01b0 &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nhi\u1ec1u ng\u01b0\u1eddi sau khi \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf th\u00ec thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c, ho\u1eb7c chuy\u1ec3n n\u01a1i \u1edf kh\u00e1c t\u1ec9nh, n\u00ean thay \u0111\u1ed5i c\u1ea3 s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n. Vi\u1ec7c thay \u0111\u1ed5i n\u00e0y \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o t\u1edbi M\u00e3 s\u1ed1 thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng?<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\"> K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb \u00a0v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>M\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c, ho\u1eb7c s\u1ed1 ch\u1ee9ng minh th\u01b0<\/strong><\/span><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. M\u1ed7i c\u00e1 nh\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p 1 m\u00e3 s\u1ed1 thu\u1ebf TNCN<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 3 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-802012tt-btc-huong-dan-luat-quan-ly-thue-va-dang-ky-thue\/\">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 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;3. Nguy\u00ean t\u1eafc c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/em><\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf duy nh\u1ea5t \u0111\u1ec3 s\u1eed d\u1ee5ng trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng t\u1eeb khi \u0111\u0103ng k\u00fd thu\u1ebf cho \u0111\u1ebfn khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d, \u0111, e kho\u1ea3n n\u00e0y.<b> <\/b>M\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 khai thu\u1ebf, n\u1ed9p thu\u1ebf cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n kh\u00e1c nhau.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>M\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c. T\u1ed5 ch\u1ee9c kinh doanh khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec m\u00e3 s\u1ed1 thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u1ea1i.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>M\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh ho\u1eb7c m\u1ed9t c\u00e1 nh\u00e2n kh\u00f4ng thay \u0111\u1ed5i trong<b> <\/b>su\u1ed1t cu\u1ed9c \u0111\u1eddi c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh sau \u0111\u00f3 kinh doanh tr\u1edf l\u1ea1i.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p sau khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p, m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed3ng th\u1eddi l\u00e0 m\u00e3 s\u1ed1 doanh nghi\u1ec7p.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n 3 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC 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\u00a0m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n nh\u01b0 sau<\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;3. M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; C\u00e1 nh\u00e2n c\u00f9ng l\u00fac n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n qua nhi\u1ec1u t\u1ed5 ch\u1ee9c chi tr\u1ea3, ch\u1ec9 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c chi tr\u1ea3 \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf. C\u00e1 nh\u00e2n th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 c\u1ee7a m\u00ecnh v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c chi tr\u1ea3 kh\u00e1c \u0111\u1ec3 c\u00e1c t\u1ed5 ch\u1ee9c chi tr\u1ea3 s\u1eed d\u1ee5ng v\u00e0o vi\u1ec7c khai thu\u1ebf, n\u1ed9p thu\u1ebf. N\u1ebfu m\u1ed9t c\u00e1 nh\u00e2n v\u1eeba n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ec3 khai thu\u1ebf, n\u1ed9p thu\u1ebf cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh theo m\u1eabu \u0111\u0103ng k\u00fd thu\u1ebf 03-\u0110K-TCT (ghi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p v\u00e0o \u00f4 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1edd khai). Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf n\u00e0y \u0111\u1ec3 khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. C\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu 05-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (t\u1ef1 ghi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p v\u00e0o \u00f4 m\u00e3 s\u1ed1 thu\u1ebf).<\/em><\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin c\u00e1 nh\u00e2n v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng sang \u0111\u1ecba b\u00e0n kh\u00e1c qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3 n\u01a1i \u0111\u00e3 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ec3 khai, n\u1ed9p thu\u1ebf. C\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n c\u00e1 nh\u00e2n c\u00f3 h\u01a1n m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 th\u00ec th\u1ef1c hi\u1ec7n thu h\u1ed3i c\u00e1c m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u00e3 c\u1ea5p sau m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u1ea7u ti\u00ean.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n n\u1ebfu ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf; Kh\u00f4ng s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u00e0y.&#8221;<\/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;\">M\u1ed7i c\u00e1 nh\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p 1 m\u00e3 s\u1ed1 thu\u1ebf khi \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u00e3 s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c g\u1eafn v\u1edbi c\u00e1 nh\u00e2n \u0111\u00f3 su\u1ed1t \u0111\u1eddi, kh\u00f4ng thay \u0111\u1ed5i v\u00e0 kh\u00f4ng d\u00f9ng \u0111\u1ec3 c\u1ea5p cho c\u00e1 nh\u00e2n kh\u00e1c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng k\u00ea khai cho t\u1ea5t c\u1ea3 c\u00e1c thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n nh\u01b0 : Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng, thu nh\u1eadp t\u1eeb kinh doanh, v\u00e0 c\u00e1c thu nh\u1eadp kh\u00e1c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi c\u00e1 nh\u00e2n thay \u0111\u1ed1i n\u01a1i l\u00e0m vi\u1ec7c, thay \u0111\u1ed5i ch\u1ed7 \u1edf, thay \u0111\u1ed5i s\u1ed1 CMT, th\u00ec m\u00e3 s\u1ed1 thu\u1ebf v\u1eabn kh\u00f4ng thay \u0111\u1ed5i<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n c\u00e1 nh\u00e2n c\u00f3 h\u01a1n m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 th\u00ec th\u1ef1c hi\u1ec7n thu h\u1ed3i c\u00e1c m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u00e3 c\u1ea5p sau m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u1ea7u ti\u00ean.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. C\u00e1 nh\u00e2n ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf nh\u1eefng th\u00f4ng tin li\u00ean quan t\u1edbi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a m\u00ecnh \u0111\u00e3 \u0111\u0103ng k\u00fd<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 9 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\">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 c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0ng ch\u01b0a th\u00f4ng b\u00e1o th\u00f4ng tin v\u1ec1 c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 m\u1edf t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o b\u1ed5 sung t\u1ea1i T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y,&#8230;&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-896tct-kk-vv-cap-ma-so-thue-doi-voi-ca-nhan-nop-thue-thu-nhap-ca-nhan\/\"> c\u00f4ng v\u0103n s\u1ed1 896\/TCT-KK <\/a>V\/v ng\u00e0y 8\/3\/2016 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf ban \u0111\u1ea7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">&#8220;Tr\u01b0\u1eddng h\u1ee3p<\/span><span lang=\"VI\"> 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<span lang=\"VI\"> \u0111\u1ecbnh danh c\u00e1 nh\u00e2n m\u1edbi.&#8221;<\/span><\/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, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o v\u1ec1 nh\u1eefng thay \u0111\u1ed5i c\u1ee7a m\u00ecnh theo m\u1eabu 08-MST khi c\u00f3 nh\u1eefng thay \u0111\u1ed5i sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thay \u0111\u1ed5i v\u1ec1 s\u1ed1 CMT<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thay \u0111\u1ed5i \u0111\u1ecbnh danh kh\u00e1c<\/span><\/li>\n<\/ul>\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\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-896tct-kk-vv-cap-ma-so-thue-doi-voi-ca-nhan-nop-thue-thu-nhap-ca-nhan\/\">c\u00f4ng v\u0103n s\u1ed1 896\/TCT-KK V\/v ng\u00e0y 8\/3\/2016 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nhi\u1ec1u ng\u01b0\u1eddi sau khi \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf th\u00ec thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c, ho\u1eb7c chuy\u1ec3n n\u01a1i \u1edf kh\u00e1c t\u1ec9nh, n\u00ean thay \u0111\u1ed5i c\u1ea3 s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n. Vi\u1ec7c thay \u0111\u1ed5i n\u00e0y \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o t\u1edbi M\u00e3 s\u1ed1 thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb \u00a0v\u1ea5n..<\/p>\n","protected":false},"author":7,"featured_media":15223,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2669,2670,2671],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22838"}],"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=22838"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22838\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15223"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22838"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}