{"id":30876,"date":"2017-09-11T07:40:22","date_gmt":"2017-09-11T07:40:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30876"},"modified":"2017-09-12T07:03:43","modified_gmt":"2017-09-12T07:03:43","slug":"cong-van-so-53896ct-htr-vv-khai-sai-mst-cua-hoa-don-dau-vao","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30876","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 53896\/CT-HTr V\/v khai sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o."},"content":{"rendered":"

K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc to\u00e0n v\u0103n C\u00f4ng v\u0103n s\u1ed1 53896\/CT-HTr V\/v khai sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o. M\u1eddi c\u00e1c b\u1ea1n c\u00f9ng theo d\u00f5i<\/span><\/h2>\n\n\n\n\n
\n

T\u1ed4<\/span>NG C\u1ee4<\/span>C THU\u1ebe
\n<\/b><\/span>C\u1ee4C THU<\/b>\u1ebe<\/span><\/b>\u00a0TP H\u00c0 N\u1ed8I
\n——-<\/b><\/span><\/p>\n<\/td>\n

\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—————<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1:\u00a053896<\/span>\/CT-HTr
\n<\/span>V\/v\u00a0<\/i>tr\u1ea3 l\u1eddi<\/span><\/i>\u00a0ch\u00ednh s\u00e1ch thu\u1ebf<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i<\/span><\/i>, ng\u00e0y\u00a0<\/i>17<\/span><\/i>\u00a0th\u00e1ng\u00a0<\/i>08<\/span><\/i>\u00a0n\u0103m\u00a0<\/i>2015<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

K<\/b>\u00ed<\/span><\/b>nh g\u1eedi:<\/b>\u00a0C<\/span>\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed\u00a0– B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/p>\n

C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i nh\u1eadn \u0111\u01b0\u1ee3c Phi\u1ebfu chuy\u1ec3n s\u1ed1\u00a0755\/PC-TCT\u00a0ng\u00e0y 23\/7\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf chuy\u1ec3n th\u01b0 h\u1ecfi c\u1ee7a c\u00e1c \u0111\u1ed9c gi<\/span>\u1ea3 tr\u00ean\u00a0C<\/span>\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed – B\u1ed9 T\u00e0i ch\u00ednh, trong \u0111\u00f3 c\u00f3 \u0111\u1ed9c gi\u1ea3 Nguy\u1ec5n Th\u1ecb Thao (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u201c\u0110\u1ed9c gi\u1ea3\u201d) h\u1ecfi v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf. C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

–\u00a0<\/span>C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0ng\u00e0y 31\/12\/2013<\/a> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0209\/2013\/N\u0110-CP\u00a0ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edb<\/span>ng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng:<\/span><\/p>\n

+ Kho\u1ea3n 15 \u0110i\u1ec1u 14 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/span><\/p>\n

“15. C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111<\/i>\u1ed1<\/span><\/i>i v\u1edbi tr\u01b0\u1eddng h\u1ee3p:<\/i><\/span><\/p>\n

–\u00a0<\/span><\/i>H\u00f3a \u0111\u01a1n GTGT s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p\u00a0<\/i>l<\/span><\/i>u\u1eadt nh\u01b0: h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng ghi thu\u1ebf GTGT (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c d\u00f9ng h\u00f3a \u0111\u01a1n GTGT ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT);<\/i><\/span><\/p>\n

–\u00a0<\/span><\/i><\/b>H\u00f3a \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s<\/i><\/b>\u1ed1<\/span><\/i><\/b>\u00a0thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n;<\/i><\/b><\/span><\/p>\n

\u2026”<\/span><\/i><\/span><\/p>\n

+ \u0110i\u1ec1u 15 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/p>\n

“\u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi<\/i>\u00e1<\/span><\/i>\u00a0tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/i><\/span><\/p>\n

1.\u00a0<\/span><\/i>C\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb g<\/i>i<\/span><\/i>a t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9<\/i>n<\/span><\/i>g t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh<\/i>\u1ea9<\/span><\/i>u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d<\/i>\u1eab<\/span><\/i>n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/i><\/span><\/p>\n

2.\u00a0<\/span><\/i>C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d<\/i>\u00f9<\/span><\/i>ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g<\/i>\u1ed3<\/span><\/i>m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb ha<\/i>i<\/span><\/i>\u00a0m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf\u00a0<\/i>l\u00ea<\/span><\/i>n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t<\/i>\u1ed5<\/span><\/i>ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i\u00a0<\/i>tri<\/span><\/i>\u1ec7u \u0111<\/i>\u1ed3<\/span><\/i>ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/i><\/span><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t g\u1ed3m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/i><\/span><\/p>\n

3.\u00a0<\/span><\/i>Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c hi\u1ec3u\u00a0<\/i>l<\/span><\/i>\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy<\/i>\u1ec3<\/span><\/i>n ti<\/i>\u1ec1<\/span><\/i>n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n (t\u00e0i<\/i>\u00a0<\/i>kho\u1ea3n c\u1ee7a b\u00ean mua v\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b<\/i>\u00e1<\/span><\/i>n ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k<\/i>\u00fd<\/span><\/i>\u00a0ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf)…”<\/i><\/span><\/p>\n

–\u00a0<\/span>C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 6, \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0129\/2013\/TT-BTC\u00a0<\/strong>ng\u00e0y 16\/10\/2013 quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf:<\/span><\/p>\n

“\u0110i\u1ec1u 6. X\u1eed ph\u1ea1t \u0111\u1ed1i v<\/i><\/b>\u1edbi<\/span><\/i><\/b>\u00a0h\u00e0nh vi khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong h\u1ed3 s\u01a1 thu\u1ebf<\/i><\/b><\/span><\/p>\n

H\u00e0nh vi khai kh\u00f4ng \u0111\u00fang, kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong h<\/i>\u1ed3<\/span><\/i>\u00a0s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 c\u1ee7a Lu\u1eadt qu\u1ea3n\u00a0<\/i>l<\/span><\/i>\u00fd thu\u1ebf (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung theo quy \u0111\u1ecbnh) b\u1ecb ph\u00e1t hi\u1ec7n sau th\u1eddi h\u1ea1n quy \u0111\u1ecbnh n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf:<\/i><\/span><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 400.000 \u0111\u1ed3ng \u0111\u1ebfn\u00a0<\/i>1.<\/span><\/i>000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi\u00a0<\/i>l<\/span><\/i>\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf gh<\/i>i<\/span><\/i>thi\u1ebfu, gh<\/i>i<\/span><\/i>\u00a0sai c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra ho\u1eb7c\u00a0<\/i>tr<\/span><\/i>\u00ean c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c<\/i>\u00a0li<\/span><\/i>\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.”<\/i><\/span><\/p>\n

“\u0110i\u1ec1u 10. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu\u00a0<\/i><\/b>s\u1ed1<\/span><\/i><\/b>\u00a0ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n<\/i><\/b><\/span><\/p>\n

1.\u00a0<\/span><\/i>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kha<\/i>i<\/span><\/i>\u00a0sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s<\/i>\u1ed1<\/span><\/i>\u00a0ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s<\/i>\u1ed1<\/span><\/i>\u00a0ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, bao g<\/i>\u1ed3<\/span><\/i>m:<\/i><\/span><\/p>\n

a) H\u00e0nh v<\/i>i<\/span><\/i>\u00a0khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s<\/i>\u1ed1<\/span><\/i>\u00a0ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi<\/i>\u1ec5<\/span><\/i>n, gi\u1ea3m nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 gh<\/i>i<\/span><\/i>\u00a0ch\u00e9p k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5\u00a0<\/i>kinh<\/span><\/i>\u00a0t\u1ebf\u00a0<\/i>l<\/span><\/i>\u00e0m ph\u00e1t s<\/i>i<\/span><\/i>nh ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/i><\/span><\/p>\n

\u2026<\/span><\/i><\/span><\/p>\n

2.\u00a0<\/span><\/i>M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh v<\/i>i<\/span><\/i>\u00a0v<\/i>i<\/span><\/i>\u00a0ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 20% t<\/i>\u00ed<\/span><\/i>nh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c s<\/i>\u1ed1<\/span><\/i>\u00a0t<\/i>i\u1ec1<\/span><\/i>n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c m<\/i>i\u1ec5<\/span><\/i>n, gi\u1ea3m cao h\u01a1n so v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf<\/i>.<\/span><\/i><\/span><\/p>\n

\u2026<\/span><\/i><\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi khai sai theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i<\/i>\u1ec1<\/span><\/i>u n\u00e0y nh\u01b0ng kh\u00f4ng d<\/i>\u1eab<\/span><\/i>n \u0111<\/i>\u1ebf<\/span><\/i>n thi<\/i>\u1ebf<\/span><\/i>u s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y m\u00e0 x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i<\/i>\u1ec1<\/span><\/i>u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.”<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i h\u01b0\u1edbng d\u1eabn \u0110\u1ed9c gi\u1ea3 nh\u01b0 sau:<\/span><\/p>\n

–\u00a0<\/span>Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u1ee7a \u0110\u1ed9c gi\u1ea3 khai sai m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n tr\u00ean b\u1ea3ng k\u00ea \u0111\u1ea7u v\u00e0o nh\u01b0ng h\u00f3a \u0111\u01a1n ch\u1ee9<\/span>ng t\u1eeb c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u00e1p\u00a0\u1ee9<\/span>ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1\u00a0tr\u1ecb<\/span>\u00a0gia t\u0103ng \u0111\u1ea7u v\u00e0o t\u1ea1i \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/strong>\u00a0n\u00eau tr\u00ean th\u00ec<\/span>\u00a0khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra, C\u00f4ng ty c\u1ee7a \u0110\u1ed9c gi\u1ea3 s\u1ebd v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi khai kh\u00f4ng \u0111\u00fang, kh\u00f4ng \u0111\u1ea7<\/span>y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong h\u1ed3 s\u01a1 khai thu\u1ebf theo \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0129\/2013\/N\u0110-CP<\/strong>\u00a0n\u00eau tr\u00ean.<\/span><\/p>\n

–\u00a0<\/span>Tr\u01b0\u1eddng h\u1ee3<\/span>p C\u00f4ng ty c\u1ee7a \u0110\u1ed9c gi\u1ea3 khai sai m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n\u00a0tr<\/span>\u00ean b\u1ea3ng k\u00ea \u0111\u1ea7u v\u00e0o v\u00e0 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o t\u1ea1i \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/strong>\u00a0n\u00ea<\/span>u tr\u00ean nh\u01b0ng \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT c\u1ee7a d\u1ecbch\u00a0v\u1ee5 n\u00e0y th\u00ec khi c\u01a1 quan thu\u1ebf ki\u1ec3m\u00a0tra, thanh tra, C\u00f4ng ty c\u1ee7a \u0110\u1ed9c gi\u1ea3 s\u1ebd b\u1ecb truy ho\u00e0n s\u1ed1 thu\u1ebf GTGT v\u00e0 b\u1ecb x\u1eed ph\u1ea1t theo \u0110i\u1ec1u 10 Ngh\u1ecb<\/span>\u00a0\u0111\u1ecb<\/span>nh s\u1ed1\u00a0129\/2013\/N\u0110-CP<\/strong>\u00a0n\u00eau\u00a0tr<\/span>\u00ean.<\/span><\/p>\n

–\u00a0<\/span>N\u1ebf<\/span>u c\u00f2n v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb \u0111\u01a1n v\u1ecb c\u1ee7a \u0110\u1ed9c gi\u1ea3 li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3<\/span>\u00a0\u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p c\u1ee5 th\u1ec3<\/span>.<\/span><\/p>\n

C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i tr\u1ea3 l\u1eddi \u0111\u1ec3\u00a0C<\/span>\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed – B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn \u0111\u1ed9c gi\u1ea3 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n

\n<\/span>N\u01a1i nh\u1eadn:<\/i><\/b>
\n<\/span>–\u00a0<\/span>Nh\u01b0\u00a0tr\u00ea<\/span>n;
\n– T\u1ed5ng c\u1ee5c Thu\u1ebf (\u0111\u1ec3 b\u00e1o c\u00e1o)<\/span>;
\n–\u00a0<\/span>Ph\u00f2ng p<\/span>h\u00e1p ch\u1ebf;
\n–\u00a0<\/span>L\u01b0u: VT, HTr(2).<\/span><\/span><\/td>\n		\n

KT. C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/span><\/b><\/span><\/p>\n

Mai S\u01a1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc to\u00e0n v\u0103n C\u00f4ng v\u0103n s\u1ed1 53896\/CT-HTr V\/v khai sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o. M\u1eddi c\u00e1c b\u1ea1n c\u00f9ng theo d\u00f5i T\u1ed4NG C\u1ee4C THU\u1ebe C\u1ee4C THU\u1ebe\u00a0TP H\u00c0 N\u1ed8I ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh..<\/p>\n","protected":false},"author":7,"featured_media":31042,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4437,4438,4434,4435,4436],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30876"}],"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=30876"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30876\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/31042"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30876"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}