{"id":25274,"date":"2016-09-16T00:56:31","date_gmt":"2016-09-16T00:56:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25274"},"modified":"2016-11-25T03:07:50","modified_gmt":"2016-11-25T03:07:50","slug":"quy-dinh-xu-ly-ket-qua-xac-minh-cua-co-quan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25274","title":{"rendered":"Quy \u0111\u1ecbnh x\u1eed l\u00fd k\u1ebft qu\u1ea3 x\u00e1c minh c\u1ee7a c\u01a1 quan thu\u1ebf"},"content":{"rendered":"
\"Quy<\/a>

Quy \u0111\u1ecbnh x\u1eed l\u00fd k\u1ebft qu\u1ea3 x\u00e1c minh c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/p><\/div>\n

\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb x\u00e1c minh, c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh x\u00e1c minh v\u00e0 x\u1eed l\u00fd k\u1ebft qu\u1ea3 nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb \u0111\u1ebfn c\u00e1c b\u1ea1n \u00a0quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t m\u1edbi nh\u1ea5t v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft: Quy \u0111\u1ecbnh x\u1eed l\u00fd k\u1ebft qu\u1ea3 x\u00e1c minh c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/span><\/p>\n

\u00a0C\u01a1 quan thu\u1ebf ho\u00e0n th\u00e0nh x\u00e1c minh th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u1ef1c hi\u1ec7n x\u00e1c minh n\u00eau t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 95\/2016\/TT-BTC<\/a>.<\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd<\/strong><\/span><\/h2>\n

\u00a0Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c minh l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00fd x\u00e1c nh\u1eadn v\u00e0o Bi\u00ean b\u1ea3n x\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd m\u1eabu s\u1ed1 15\/BB-BKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC<\/strong>, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf, y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd<\/strong><\/span><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c minh l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd th\u00ec c\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng (\u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3, c\u01a1 quan c\u00f4ng an tr\u00ean \u0111\u1ecba b\u00e0n) l\u1eadp Bi\u00ean b\u1ea3n x\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd m\u1eabu s\u1ed1 15\/BB-BKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC. C\u01a1 quan thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd m\u1eabu s\u1ed1 16\/TB-\u0110KT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ghi tr\u00ean bi\u00ean b\u1ea3n, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i \u201cNNT kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd\u201d v\u00e0o H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

Th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (theo \u0111\u1ecba ch\u1ec9 nh\u1eadn th\u00f4ng b\u00e1o thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd; \u0111\u1ecba ch\u1ec9 c\u1ee7a: ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u1ee7a c\u00f4ng ty h\u1ee3p danh; \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qua m\u1ea1ng – n\u1ebfu c\u00f3) v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan (c\u01a1 quan H\u1ea3i quan; c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh; Vi\u1ec7n Ki\u1ec3m s\u00e1t; c\u01a1 quan c\u00f4ng an; c\u01a1 quan qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng tr\u00ean \u0111\u1ecba b\u00e0n; c\u01a1 quan c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng) ngay trong ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 \u0111\u1ea7u gi\u1edd ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan \u0111\u00e3 c\u00f3 quy ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, Th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c g\u1eedi theo quy \u0111\u1ecbnh t\u1ea1i Quy ch\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec th\u00f4ng b\u00e1o \u0111\u1ed3ng th\u1eddi g\u1eedi cho \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p c\u00f9ng c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd<\/strong><\/span><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n l\u00e0 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 19 th\u00f4ng t\u01b0 95\/2016\/TT-BTC c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec:<\/span><\/p>\n

a) C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n ph\u1ea3i th\u00f4ng b\u00e1o cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u1ec1 vi\u1ec7c \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd m\u1eabu s\u1ed1 26\/TB-\u0110KT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC ch\u1eadm nh\u1ea5t trong 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u1ef1c hi\u1ec7n x\u00e1c minh th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd n\u00eau t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 19 th\u00f4ng t\u01b0 95\/2016\/TT- BTC \u0111\u1ec3 c\u1ea3nh b\u00e1o cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c bi\u1ebft. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n v\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00e1c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, th\u00ec th\u00f4ng b\u00e1o \u0111\u1ed3ng th\u1eddi ph\u1ea3i g\u1eedi cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n

b) C\u01a1 quan thu\u1ebf khi ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 19 th\u00f4ng t\u01b0 95\/2016\/TT-BTC \u0111\u1ed3ng th\u1eddi g\u1eedi cho \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n v\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0o H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o.<\/span><\/p>\n

4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/span><\/p>\n

\u00a0Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan. Sau th\u1eddi h\u1ea1n m\u1ed9t n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16, \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 95\/2016\/TT-BTC ho\u1eb7c ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ec3 thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo qui \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 1c \u0110i\u1ec1u 211 Lu\u1eadt doanh nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u01a1 quan thu\u1ebf ho\u00e0n th\u00e0nh x\u00e1c minh th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh<\/p>\n","protected":false},"author":7,"featured_media":8027,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3287],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25274"}],"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=25274"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25274\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/8027"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25274"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}