{"id":30617,"date":"2017-06-05T02:44:22","date_gmt":"2017-06-05T02:44:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30617"},"modified":"2017-06-05T02:44:22","modified_gmt":"2017-06-05T02:44:22","slug":"co-phai-dang-ky-mst-cho-nguoi-lao-dong-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30617","title":{"rendered":"C\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd MST cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng?"},"content":{"rendered":"
\"C\u00f3<\/a>

C\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd MST cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng?<\/p><\/div>\n

R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p cho l\u00e0 kh\u00f4ng c\u1ea7n \u0111\u0103ng k\u00fd MST cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd MST cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax s\u1ebd chia s\u1ebb v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

C\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd MST cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng?<\/span><\/h2>\n

1. Quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd MST cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/strong><\/h2>\n

Kho\u1ea3n 5 \u0111i\u1ec1u 6 Th\u00f4ng t\u01b0 95\/2016\/TT-BTC<\/a> quy \u0111\u1ecbnh th\u1eddi gian \u0111\u0103ng k\u00fd MST cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0 sau:<\/span><\/p>\n

“5. C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n m\u1ed9t l\u1ea7n trong n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n h\u00e0ng n\u0103m”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty ph\u1ea3i \u0111\u0103ng k\u00fd MST cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng trong n\u0103m, ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c, tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf c\u00e1 nh\u00e2n h\u00e0ng n\u0103m<\/span><\/p>\n

Nh\u01b0 v\u1eady tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf TNCN, c\u00f4ng ty c\u1ea7n ki\u1ec3m tra nh\u1eefng ai ch\u01b0a c\u00f3 MST c\u00e1 nh\u00e2n th\u00ec \u0111\u0103ng k\u00fd tr\u01b0\u1edbc khi n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

2. M\u1ee9c ph\u1ea1t v\u1ec1 h\u00e0nh vi kh\u00f4ng \u0111\u0103ng k\u00fd MST cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/strong><\/h2>\n

Theo \u0111i\u1ec1u 7 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh \u00a0m\u1ee9c ph\u1ea1t v\u1ec1h\u00e0nh vi kh\u00f4ng \u0111\u0103ng k \u00fd MST cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0 sau:<\/span><\/p>\n

“<\/strong>\u0110i\u1ec1u 7. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, ch\u1eadm th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh<\/em><\/span><\/p>\n

    \n
  1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y m\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/em><\/span><\/li>\n
  2. Ph\u1ea1t ti\u1ec1n 700.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 400.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y).<\/em><\/span><\/li>\n
  3. Ph\u1ea1t ti\u1ec1n 1.400.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 800.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/em><\/span><\/li>\n<\/ol>\n

    a) N\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 30 ng\u00e0y.<\/em><\/span><\/p>\n

    b) Kh\u00f4ng th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/em><\/span><\/p>\n

    c) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.”<\/em><\/span><\/p>\n

    Theo quy \u0111\u1ecbnh tr\u00ean, \u00a0m\u1ee9c ph\u1ea1t v\u1ec1 h\u00e0nh vi kh\u00f4ng \u0111\u0103ng k\u00fd MST cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh theo s\u1ed1 ng\u00e0y ch\u1eadm \u0111\u0103ng k\u00fd.<\/span><\/p>\n