{"id":25278,"date":"2017-01-04T01:28:52","date_gmt":"2017-01-04T01:28:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25278"},"modified":"2017-01-04T01:37:16","modified_gmt":"2017-01-04T01:37:16","slug":"ho-so-de-nghi-khoi-phuc-ma-so-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25278","title":{"rendered":"H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf"},"content":{"rendered":"
\"M\u1eab<\/a>

Kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf <\/span><\/p><\/div>\n

Khi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ea7n kh\u00f4i ph\u1ee5c l\u1ea1i \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng th\u00ec ph\u1ea3i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c v\u00e0 h\u1ed3 s\u01a1 g\u00ec? K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> xin chia s\u1ebb quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 m\u1edbi nh\u1ea5t t\u1ea1i Th\u00f4ng t\u01b0 95\/2016\/TT-BTC<\/a> qua b\u00e0i vi\u1ebft: <\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/strong><\/span><\/h2>\n

1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c do c\u01a1 quan th\u1ea9m quy\u1ec1n c\u00f3 v\u0103n b\u1ea3n h\u1ee7y b\u1ecf thu h\u1ed3i gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng<\/strong><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 v\u0103n b\u1ea3n h\u1ee7y b\u1ecf v\u0103n b\u1ea3n thu h\u1ed3i Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/p>\n

H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/strong><\/p>\n

– V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 25\/\u0110K-TCT<\/a> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 96\/2015\/TT-BTC;<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng c\u1ea7n ch\u1ee9ng th\u1ef1c v\u0103n b\u1ea3n h\u1ee7y b\u1ecf v\u0103n b\u1ea3n thu h\u1ed3i Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n sau khi c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd<\/strong><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf sau khi c\u01a1 quan thu\u1ebf c\u00f3 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 v\u00e0 ch\u01b0a c\u00f3 Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh; v\u0103n b\u1ea3n thu h\u1ed3i Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan.<\/span><\/p>\n

H\u1ed3 s\u01a1 g\u1ed3m: <\/span><\/strong><\/p>\n

V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 25\/\u0110K-TCT<\/a> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf g\u1eedi c\u01a1 quan thu\u1ebf nh\u01b0ng c\u01a1 quan thu\u1ebf ch\u01b0a ban h\u00e0nh th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u00f3 h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i.<\/span><\/p>\n

H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 25\/\u0110K-TCT<\/a> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2016\/TT-BTC.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n

Th\u00f4ng t\u01b0 95\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf<\/a><\/span><\/p>\n

C\u00e1ch x\u1eed l\u00fd khi b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Khi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ea7n kh\u00f4i ph\u1ee5c l\u1ea1i \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng th\u00ec ph\u1ea3i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c v\u00e0 h\u1ed3 s\u01a1 g\u00ec? K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax xin chia s\u1ebb quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 m\u1edbi nh\u1ea5t t\u1ea1i Th\u00f4ng t\u01b0 95\/2016\/TT-BTC qua b\u00e0i vi\u1ebft: Quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb..<\/p>\n","protected":false},"author":7,"featured_media":29413,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4079,4080],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25278"}],"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=25278"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25278\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29413"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25278"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}