{"id":22897,"date":"2016-05-05T10:13:13","date_gmt":"2016-05-05T10:13:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22897"},"modified":"2016-07-13T04:17:28","modified_gmt":"2016-07-13T04:17:28","slug":"cong-van-so-805tct-kk-vv-dang-ky-ke-khai-thue-voi-chi-nhanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22897","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 805\/TCT-KK V\/v \u0111\u0103ng k\u00fd, k\u00ea khai thu\u1ebf v\u1edbi chi nh\u00e1nh"},"content":{"rendered":"
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B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\n T\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—————<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 805\/TCT-KK<\/span>
\n V\/v \u0111\u0103ng k\u00fd, k\u00ea khai thu\u1ebf<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 02 th\u00e1ng 03 n\u0103m 2016<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n
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K\u00ednh g\u1eedi:<\/b><\/span><\/p>\n<\/td>\n

– C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng<\/span>
\n – C\u00f4ng ty TNHH Triumph International Vi\u1ec7t Nam<\/span>
\n (\u0110\/c: S\u1ed1 2, \u0111\u01b0\u1eddng s\u1ed1 3, KCN S\u00f3ng Th\u1ea7n 1, Th\u1ecb x\u00e3 D\u0129 An, T\u1ec9nh B\u00ecnh D\u01b0\u01a1ng)<\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 ACL-024\/2015 ng\u00e0y 04\/11\/2015 c\u1ee7a C\u00f4ng ty TNHH Triumph International Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng MST 13 s\u1ed1, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 8, Kho\u1ea3n 9, \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP ng\u00e0y 14\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn m\u00e3 s\u1ed1 doanh nghi\u1ec7p, m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, m\u00e3 s\u1ed1 \u0111\u1ecba \u0110i\u1ec3m kinh doanh quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c8. \u0110\u1ed1i v\u1edbi c\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u0111\u00e3 th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, doanh nghi\u1ec7p li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1, sau \u0111\u00f3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh.<\/i><\/span><\/p>\n

9. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (\u0111\u1ed3ng th\u1eddi l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh), m\u00e3 s\u1ed1 doanh nghi\u1ec7p l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf do c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u1ea5p cho doanh nghi\u1ec7p.\u201d<\/i><\/span><\/p>\n

Kho\u1ea3n 4, Kho\u1ea3n 6, \u0110i\u1ec1u 81 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP ng\u00e0y 14\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn \u0110i\u1ec1u Kho\u1ea3n chuy\u1ec3n ti\u1ebfp quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c4. Doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (\u0111\u1ed3ng th\u1eddi l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh) tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng theo n\u1ed9i dung c\u00e1c gi\u1ea5y ch\u1ee9ng nh\u1eadn n\u00eau tr\u00ean v\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ed5i sang Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo m\u1eabu m\u1edbi khi \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.\u201d;<\/i><\/span><\/p>\n

\u201c6. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p thay th\u1ebf cho n\u1ed9i dung \u0111\u0103ng k\u00fd kinh doanh trong Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (\u0111\u1ed3ng th\u1eddi l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh) nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd kinh doanh, doanh nghi\u1ec7p n\u1ed9p gi\u1ea5y \u0111\u1ec1 ngh\u1ecb k\u00e8m theo b\u1ea3n sao h\u1ee3p l\u1ec7 Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c b\u1ea3n sao h\u1ee3p l\u1ec7 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 (\u0111\u1ed3ng th\u1eddi l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh) v\u00e0 b\u1ea3n sao h\u1ee3p l\u1ec7 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.\u201d<\/i><\/span><\/p>\n

Kho\u1ea3n 1b, c, d, \u0111, Kho\u1ea3n 6, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

Kho\u1ea3n 4b, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

\u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

1. V\u1ec1 \u0111\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi chi nh\u00e1nh ph\u1ee5 thu\u1ed9c<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH Triumph International Vi\u1ec7t Nam l\u00e0 doanh nghi\u1ec7p 100% v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 s\u1ed1 462043000545 ng\u00e0y 21\/7\/2014 (\u0110i\u1ec1u ch\u1ec9nh l\u1ea7n 8) do Ban qu\u1ea3n l\u00fd c\u00e1c KCN B\u00ecnh D\u01b0\u01a1ng c\u1ea5p, nay \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ed5i th\u00e0nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (\u0110i\u1ec1u ch\u1ec9nh l\u1ea7n 9) v\u00e0o ng\u00e0y 11\/8\/2015, sau \u0111\u00f3 th\u00e0nh l\u1eadp chi nh\u00e1nh t\u1ea1i c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c v\u1edbi n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh th\u00ec th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp chi nh\u00e1nh v\u00e0 c\u1ea5p m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 8, \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP ng\u00e0y 14\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, c\u1ee5 th\u1ec3:<\/span><\/p>\n

N\u1ebfu chi nh\u00e1nh \u0111\u00e3 th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP ng\u00e0y 14\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh (tr\u01b0\u1edbc ng\u00e0y 01\/11\/2015) nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, doanh nghi\u1ec7p li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC ng\u00e0y 22\/5\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, sau \u0111\u00f3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n

N\u1ebfu chi nh\u00e1nh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP ng\u00e0y 14\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh (ng\u00e0y 01\/11\/2015) th\u00ec th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp chi nh\u00e1nh v\u00e0 c\u1ea5p m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n

2. V\u1ec1 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT c\u1ee7a c\u00e1c chi nh\u00e1nh, \u0111\u1ecba \u0110i\u1ec3m kinh doanh c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

K\u1ec3 t\u1eeb khi c\u00e1c chi nh\u00e1nh, \u0111\u1ecba \u0110i\u1ec3m kinh doanh \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb C\u00f4ng ty TNHH Triumph International Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd k\u00ea khai, n\u1ed9p thu\u1ebf GTGT cho chi nh\u00e1nh, \u0111\u1ecba \u0110i\u1ec3m kinh doanh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11, Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u1ee5 th\u1ec3:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh, \u0111\u1ecba \u0110i\u1ec3m kinh doanh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng c\u00f9ng n\u01a1i C\u00f4ng ty c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec C\u00f4ng ty th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT cho c\u1ea3 chi nh\u00e1nh, \u0111\u1ecba \u0110i\u1ec3m kinh doanh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n v\u00e0 c\u00f3 nhu c\u1ea7u k\u00ea khai, n\u1ed9p thu\u1ebf ri\u00eang theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m b, Kho\u1ea3n 1, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh, \u0111\u1ecba \u0110i\u1ec3m kinh doanh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c n\u01a1i C\u00f4ng ty c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp chi nh\u00e1nh, v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT c\u1ee7a c\u00e1c chi nh\u00e1nh th\u00ec th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b, Kho\u1ea3n 4 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. N\u1ebfu chi nh\u00e1nh, \u0111\u1ecba \u0110i\u1ec3m kinh doanh kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu th\u00ec th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) th\u00ec C\u00f4ng ty th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd, k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m d, Kho\u1ea3n 1, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh, kh\u00f4ng th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i C\u00f4ng ty c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec C\u00f4ng ty th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m \u0111, Kho\u1ea3n 1, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

C\u00f4ng v\u0103n n\u00e0y thay th\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 2905\/TCT-KK ng\u00e0y 15\/7\/2009 v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd, k\u00ea khai n\u1ed9p thu\u1ebf GTGT cho c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c v\u00e0 c\u00f4ng v\u0103n s\u1ed1 5714\/TCT-KK ng\u00e0y 19\/12\/2014 v\u1ec1 h\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Giao C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 li\u00ean quan ch\u1ee7 \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn C\u00f4ng ty v\u00e0 c\u00e1c chi nh\u00e1nh ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd, k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng ty bi\u1ebft\/v\u00e0 li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span>
\n – C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;<\/span>
\n – V\u1ee5: CS; PC;<\/span>
\n – L\u01b0u: VT, KK (3b).<\/span><\/td>\n		\n

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\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<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1 805\/TCT-KK V\/v \u0111\u0103ng k\u00fd, k\u00ea khai thu\u1ebf v\u1edbi chi nh\u00e1nh – K\u1ebf to\u00e1n Centax lu\u00f4n lu\u00f4n c\u1eadp nh\u1eadp v\u0103n b\u1ea3n m\u1edbi nh\u1ea5t v\u1ec1 K\u1ebf to\u00e1n Thu\u1ebf<\/p>\n","protected":false},"author":7,"featured_media":22923,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2608,2803,2804,2805],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22897"}],"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=22897"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22897\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22923"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22897"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}