{"id":26046,"date":"2016-11-18T14:54:09","date_gmt":"2016-11-18T14:54:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26046"},"modified":"2016-11-18T14:57:23","modified_gmt":"2016-11-18T14:57:23","slug":"trach-nhiem-thoi-han-lap-va-gui-bao-cao-tai-chinh-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26046","title":{"rendered":"Tr\u00e1ch nhi\u1ec7m, th\u1eddi h\u1ea1n l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133."},"content":{"rendered":"
\"Th\u00f4ng<\/a>

<\/span> Th\u00f4ng t\u01b0 133\/2016 – K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span>
\n\u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n. K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Tr\u00e1ch nhi\u1ec7m, th\u1eddi h\u1ea1n l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133.<\/span><\/h2>\n

1. Tr\u00e1ch nhi\u1ec7m, th\u1eddi h\u1ea1n l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/strong><\/h2>\n

a) T\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh cho c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh.<\/span><\/p>\n

b) Ngo\u00e0i vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng th\u00e1ng, qu\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

2. N\u01a1i nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/strong><\/h2>\n

C\u00e1c doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho c\u01a1 quan thu\u1ebf, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u01a1 quan Th\u1ed1ng k\u00ea.<\/span><\/p>\n

C\u00e1c doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i) c\u00f3 tr\u1ee5 s\u1edf n\u1eb1m trong khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng nghi\u1ec7p, khu c\u00f4ng ngh\u1ec7 cao th\u00ec ngo\u00e0i vi\u1ec7c n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho c\u00e1c c\u01a1 quan theo quy \u0111\u1ecbnh (C\u01a1 quan thu\u1ebf, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, c\u01a1 quan th\u1ed1ng k\u00ea) c\u00f2n ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho Ban qu\u1ea3n l\u00fd khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng nghi\u1ec7p, khu c\u00f4ng ngh\u1ec7 cao n\u1ebfu \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Tr\u00e1ch nhi\u1ec7m, th\u1eddi h\u1ea1n l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133.<\/strong><\/span><\/h2>\n

\u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

\u0110\u1ed3ng ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi c\u00f4ng b\u1ed1 ra c\u00f4ng ch\u00fang v\u00e0 n\u1ed9p c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc t\u1ea1i Vi\u1ec7t Nam theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0<\/span> <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":26034,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3483,3484],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26046"}],"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=26046"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26046\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26034"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26046"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}