{"id":22903,"date":"2016-05-05T11:17:26","date_gmt":"2016-05-05T11:17:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22903"},"modified":"2016-05-06T11:29:17","modified_gmt":"2016-05-06T11:29:17","slug":"cong-van-833tct-kk-vv-chung-tu-thanh-toan-hang-nhap-khau-qua-ben-thu-ba-la-ca-nhan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22903","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 833\/TCT-KK V\/v ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u qua b\u00ean th\u1ee9 ba l\u00e0 c\u00e1 nh\u00e2n"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe<\/b>
\n——-<\/span><\/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>833\/TCT-KK<\/span>
\n V\/v ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u qua b\u00ean th\u1ee9 ba.<\/span><\/i><\/span><\/td>\n		\n

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

K\u00ednh g\u1eedi:<\/span><\/b> C\u1ee5c Thu<\/span>\u1ebf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 11889\/CT-TT&HT ng\u00e0y 26\/10\/2015<\/span> c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng v\u1ec1 vi\u1ec7c ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n h\u00e0ng nh\u1eadp kh\u1ea9u cho<\/span> tr\u01b0\u1eddng h\u1ee3p<\/span> C\u00f4ng ty TNHH Vi\u1ec7t Nam M\u1ef9 Thanh thanh to\u00e1n ti\u1ec1n h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n<\/span> c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span>. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, sau khi b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh,<\/span> T\u1ed5ng<\/span> c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 101\/2012\/N\u0110-CP ng\u00e0y 22\/11\/2012 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1<\/span> thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 ,2 ,3 ,4c \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/span> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch<\/span>\u00ednh quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o.<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 6b, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a<\/span> B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/span><\/p>\n

Ch\u1ee9ng t<\/span>\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u1ec7 v\u00e0<\/span> \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o, ho\u00e0n thu\u1ebf v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu<\/span> nh\u1eadp ch\u1ecbu thu\u1ebf TNDN l\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng tr\u00e1i v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb<\/span> \u0111\u1ecbnh s\u1ed1 101\/2012\/N\u0110-CP ng\u00e0y 22\/11\/2012 c\u1ee7a Ch\u00ednh Ph\u1ee7 v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u<\/span> ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1; 2; 3; 4c \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/span> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; Kho\u1ea3n 6c, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-<\/span> BTC ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p<\/span> C\u00f4ng ty TNHH Vi\u1ec7t Nam M\u1ef9 Thanh th\u1ef1c hi\u1ec7n thanh to\u00e1n h\u1ee3p<\/span> \u0111\u1ed3ng nh\u1eadp kh\u1ea9u v\u1edbi ng\u01b0\u1eddi b\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 ba theo ch\u1ec9<\/span> \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng l\u00e0 m\u1ed9t c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc<\/span> ngo\u00e0i, m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam th\u00ec ch\u1ee9ng t\u1eeb thanh<\/span> to\u00e1n qua ng\u00e2n h\u00e0ng n\u00eau tr\u00ean kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u<\/span> v\u00e0o theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t qua ng\u00e2n h\u00e0ng.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p<\/span> th\u1ef1c hi\u1ec7n .\/.<\/span><\/p>\n\n\n\n
\u00a0<\/span>N\u01a1i nh\u1eadn:<\/span><\/i><\/b>
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;
\n– V\u1ee5 CST, PC-BTC;
\n– V\u1ee5 CS, PC – TCT
\n– L\u01b0u: VT, KK (3b).<\/span><\/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><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1 833\/TCT-KK V\/v ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u qua b\u00ean th\u1ee9 ba l\u00e0 c\u00e1 nh\u00e2n. K\u1ebf to\u00e1n Centax lu\u00f4n c\u1eadp nh\u1eadp th\u00f4ng tin m\u1edbi nh\u1ea5t v\u1ec1 k\u1ebf to\u00e1n thu\u1ebf<\/p>\n","protected":false},"author":7,"featured_media":22918,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22903"}],"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=22903"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22903\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22918"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22903"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}