{"id":29222,"date":"2016-12-26T07:44:59","date_gmt":"2016-12-26T07:44:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29222"},"modified":"2016-12-26T08:02:26","modified_gmt":"2016-12-26T08:02:26","slug":"quyet-dinh-so-2660qd-btc-thi-diem-su-dung-hoa-don-dien-tu-co-ma-xac-thuc-cua-co-quan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29222","title":{"rendered":"Quy\u1ebft \u0111\u1ecbnh s\u1ed1 2660\/Q\u0110-BTC: Th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf."},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH
\n——-<\/strong><\/span><\/td>\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—————<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1: 2660\/Q\u0110-BTC<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 14<\/em> th\u00e1ng 12<\/em> n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

QUY\u1ebeT \u0110\u1ecaNH<\/strong><\/span><\/p>\n

V\u1ec0 VI\u1ec6C GIA H\u1ea0N TH\u1edcI GIAN TH\u1ef0C HI\u1ec6N QUY\u1ebeT \u0110\u1ecaNH S\u1ed0 1209\/Q\u0110-BTC <\/a>NG\u00c0Y 23 TH\u00c1NG 6 N\u0102M 2015 C\u1ee6A B\u1ed8 TR\u01af\u1edeNG B\u1ed8 T\u00c0I CH\u00cdNH V\u1ec0 VI\u1ec6C TH\u00cd \u0110I\u1ec2M S\u1eec D\u1ee4NG H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec C\u00d3 M\u00c3 X\u00c1C TH\u1ef0C C\u1ee6A C\u01a0 QUAN THU\u1ebe<\/span><\/p>\n

B\u1ed8 TR\u01af\u1edeNG B\u1ed8 T\u00c0I CH\u00cdNH<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 <\/em>78\/2006\/QH11 ng\u00e0y 29\/11\/2006; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 ng\u00e0y 20\/11\/2012;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed s\u1ed1 51\/2005\/QH11 ng\u00e0y 29\/11\/2005;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13 ng\u00e0y 26\/11\/2014;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 03\/2003\/QH11 ng\u00e0y 17\/6\/2003;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-<\/em>CP ng\u00e0y 14\/05\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7; <\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 <\/em>thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2007\/N\u0110-CP ng\u00e0y 15\/2\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft <\/em>thi h\u00e0nh Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1ec1 ch\u1eef k\u00fd s\u1ed1 <\/em>v\u00e0 d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd s\u1ed1; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1<\/em> 106\/2011\/N\u0110-CP ng\u00e0y 23\/11\/ 2011 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2007\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 ng\u00e0y 15\/02\/2007; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 170\/2013\/N\u0110-CP ng\u00e0y 13\/11\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 <\/em>sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2007\/N\u0110-CP ng\u00e0y 15\/02\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 106\/2011\/N\u0110-CP ng\u00e0y 23\/11\/2011 c\u1ee7a Ch\u00ednh ph\u1ee7;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <\/em>27\/2007\/N\u0110-CP ng\u00e0y 23\/2\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong ho\u1ea1t \u0111\u1ed9ng t\u00e0<\/em>i ch\u00ednh;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 64\/2007\/N\u0110-CP ng\u00e0y 10\/4\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi<\/em>\u1ec7m v\u1ee5, quy\u1ec1<\/em>n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u <\/em>t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 <\/em>32\/2011\/TT-BTC ng\u00e0y 14\/3\/2011 c\u1ee7a B\u1ed9 T\u00e0<\/em>i ch\u00ednh h\u01b0\u1edbng d\u1eab<\/em>n v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n <\/em>\u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/05\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5; Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a<\/em>, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/em><\/span><\/p>\n

QUY\u1ebeT \u0110\u1ecaNH:<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1.<\/strong> Gia h\u1ea1n th\u1eddi gian th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1209\/Q\u0110-BTC ng\u00e0y 23 th\u00e1ng 6 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 2.<\/strong> Quy\u1ebft \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017 cho \u0111\u1ebfn khi c\u00f3 v\u0103n b\u1ea3n thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 3.<\/strong> T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Tin h\u1ecdc v\u00e0 Th\u1ed1ng k\u00ea t\u00e0i ch\u00ednh, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 K\u1ebf ho\u1ea1ch – T\u00e0i ch\u00ednh, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ph\u00e1p ch\u1ebf, Ch\u00e1nh v\u0103n ph\u00f2ng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Th\u1ee7 tr\u01b0\u1edfng c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c h\u1ec7 th\u1ed1ng Thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Quy\u1ebft \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 \u0110i\u1ec1u 3;<\/span>
\n – V\u0103n ph\u00f2ng BC\u0110 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng Trung \u01b0\u01a1ng;<\/span>
\n – Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span>
\n – C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
\n – H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, \u1ee6y ban nh\u00e2n d\u00e2n, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
\n – Website Ch\u00ednh ph\u1ee7;<\/span>
\n – Website B\u1ed9 T\u00e0i ch\u00ednh; Website T\u1ed5ng c\u1ee5c thu\u1ebf;<\/span>
\n – C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span>
\n – L\u01b0u: VT, TCT (VT, DNL).<\/span><\/td>\n		\n

TUQ<\/strong>. B\u1ed8 TR\u01af\u1edeNG
\nT\u1ed4NG C\u1ee4C TR\u01af\u1edeNG T\u1ed4NG C\u1ee4C THU\u1ebe
\n<\/strong><\/span><\/p>\n

B\u00f9i V\u0103n Nam<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 t\u1ea3i Quy\u1ebft\u00a0\u0111\u1ecbnh tr\u00ean t\u1ea1i ph\u1ea7n “T\u1ea3i file”<\/strong><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 2660\/Q\u0110-BTC H\u00e0 N\u1ed9i, ng\u00e0y 14 th\u00e1ng 12 n\u0103m 2016   QUY\u1ebeT \u0110\u1ecaNH V\u1ec0 VI\u1ec6C GIA H\u1ea0N TH\u1edcI GIAN TH\u1ef0C HI\u1ec6N QUY\u1ebeT \u0110\u1ecaNH S\u1ed0 1209\/Q\u0110-BTC NG\u00c0Y 23 TH\u00c1NG 6 N\u0102M 2015 C\u1ee6A B\u1ed8 TR\u01af\u1edeNG..<\/p>\n","protected":false},"author":7,"featured_media":29223,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4050,4051],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29222"}],"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=29222"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29222\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29223"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29222"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}