{"id":31746,"date":"2019-03-09T00:29:38","date_gmt":"2019-03-09T00:29:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31746"},"modified":"2019-03-11T11:01:51","modified_gmt":"2019-03-11T11:01:51","slug":"cong-van-so-53-tct-cs-v-v-mien-tien-thue-dat-trong-thoi-gian-xay-dung-co-ban","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31746","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 53\/TCT-CS v\/v mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe<\/b>
\n——-<\/span><\/b><\/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—————<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1:\u00a0<\/span>53\/<\/span>TCT–<\/span>CS
\n<\/span>V\/v mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/span><\/i><\/td>\n		\n

H\u00e0 N\u1ed9i<\/i>, ng\u00e0y\u00a0<\/span>05<\/i>\u00a0th\u00e1ng\u00a0<\/span>01<\/i>\u00a0n\u0103m\u00a0<\/span>2019<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/span><\/b>\u00a0C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ea3i Ph\u00f2ng<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 12961\/CT-QLTT\u0110 ng\u00e0y 26\/9\/2018 c\u1ee7a C\u1ee5c Thu\u1ebf TP H\u1ea3i Ph\u00f2ng \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u1ed3 s\u01a1 mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u1ee7a C\u00f4ng ty CP \u0110\u1ea7u t\u01b0 VIDIFI Duy\u00ean H\u1ea3i, TP H\u1ea3i Ph\u00f2ng, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

– T\u1ea1i\u00a0Kho\u1ea3n 3 \u0110i\u1ec1u 108 Lu\u1eadt \u0110\u1ea5t \u0111ai 2013\u00a0quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 108. C\u0103n c\u1ee9, th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/span><\/p>\n

…………………………..<\/p>\n

3. Th\u1eddi \u0111i\u1ec3m t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u00e0 th\u1eddi \u0111i\u1ec3m Nh\u00e0 n\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.\u201d<\/span><\/p>\n

– T\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP<\/strong>\u00a0ng\u00e0y 15\/5\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 19. Mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/span><\/p>\n

……………………<\/p>\n

2. Mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p (tr\u1ed3ng c\u00e2y l\u00e2u n\u0103m) theo d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u01b0\u1eddn c\u00e2y \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i c\u00e2y th\u1ef1c hi\u1ec7n theo quy tr\u00ecnh k\u1ef9 thu\u1eadt tr\u1ed3ng v\u00e0 ch\u0103m s\u00f3c c\u00e2y l\u00e2u n\u0103m do B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n quy \u0111\u1ecbnh. Vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo d\u1ef1 \u00e1n g\u1eafn v\u1edbi vi\u1ec7c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t m\u1edbi, chuy\u1ec3n t\u1eeb giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t sang thu\u00ea \u0111\u1ea5t, kh\u00f4ng bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 t\u00e1i canh v\u01b0\u1eddn c\u00e2y tr\u00ean di\u1ec7n t\u00edch \u0111\u1ea5t \u0111ang \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea.\u201d<\/span><\/p>\n

– T\u1ea1i\u00a0\u0110i\u1ec3m 1 C\u00f4ng v\u0103n s\u1ed1\u00a07810\/BTC-QLCS\u00a0ng\u00e0y 12 th\u00e1ng 06 n\u0103m 2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u00f3 h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

1. V\u1ec1 mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n (kh\u00f4ng bao g\u1ed3m ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n)<\/span><\/p>\n

………………………..<\/p>\n

1.2. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01\/7\/2014<\/span><\/p>\n

………………………..<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01\/7\/2014 nh\u01b0ng sau ng\u00e0y 01\/7\/2014 m\u1edbi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n; c\u0103n c\u1ee9 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n t\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0110\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, c\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Quy\u1ebft \u0111\u1ecbnh thu\u00ea \u0111\u1ea5t ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf. Tr\u01b0\u1eddng h<\/span>\u1ee3p \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t trong kho\u1ea3ng th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec \u0111\u01b0\u1ee3c\u00a0<\/span>tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c, n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo quy \u0111\u1ecbnh n\u00eau tr\u00ean tr\u01b0\u1edbc ng\u00e0y 30\/6\/2016; qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y m\u00e0 kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.\u201d<\/span><\/p>\n

– T\u1ea1i\u00a0\u0110i\u1ec3m 16 Kho\u1ea3n 8 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP<\/strong>\u00a0ng\u00e0y 09 th\u00e1ng 9 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a046\/2014\/N\u0110-CP<\/strong>\u00a0ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/span><\/p>\n

………………………..<\/p>\n

16. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 nh\u01b0ng sau ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 m\u1edbi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th<\/span>\u00ec\u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Quy\u1ebft \u0111\u1ecbnh thu\u00ea \u0111\u1ea5t ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf; ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c mi\u1ec5n, gi\u1ea3m tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t m\u1edbi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t trong kho\u1ea3ng th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo.\u201d<\/span><\/p>\n

– T\u1ea1i\u00a0Kho\u1ea3n 7 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 333\/2016\/TT-BTC<\/strong>\u00a0ng\u00e0y ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a077\/2014\/TT-BTC<\/strong>\u00a0ng\u00e0y 16\/6\/2014 h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a046\/2014\/N\u0110-CP<\/strong>\u00a0ng\u00e0y 15\/5\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 8. B\u1ed5 sung Kho\u1ea3n 7, Kho\u1ea3n 8, Kho\u1ea3n 9, Kho\u1ea3n 10, Kho\u1ea3n 11, Kho\u1ea3n 12, Kho\u1ea3n 13, Kho\u1ea3n 14, Kho\u1ea3n 15 v\u00e0o\u00a0\u0110i\u1ec1u 17<\/span><\/p>\n

………………………..<\/p>\n

7. B\u1ed5 sung Kho\u1ea3n 13 nh\u01b0 sau:<\/span><\/p>\n

\u201c13. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 th\u00ec vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 nh\u01b0ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014 tr\u1edf v\u1ec1 sau th<\/span>\u00ec\u00a0c\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Quy\u1ebft \u0111\u1ecbnh thu\u00ea \u0111\u1ea5t ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c b\u00e0n giao \u0111\u1ea5t. Ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 8 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2016\/N\u0110-CP<\/strong>\u00a0(Kho\u1ea3n 16 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 46\/2014\/N\u0110-CP). Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t trong kho\u1ea3ng th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo theo ph\u01b0\u01a1ng th\u1ee9c b\u1ea3o to\u00e0n th\u1eddi gian t\u01b0\u01a1ng \u1ee9ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh v\u1ec1 mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n

…………………….\u201d<\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean v\u00e0 h\u1ed3 s\u01a1 g\u1eedi k\u00e8m, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty C\u1ed5 ph\u1ea7n \u0110\u1ea7u t\u01b0 VIDIFI Duy\u00ean H\u1ea3i \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n (Quy\u1ebft \u0111\u1ecbnh cho thu<\/span>\u00ea\u00a0\u0111\u1ea5t s\u1ed1\u00a01390\/Q\u0110-UBND\u00a0ng\u00e0y 30\/6\/2014) tr\u01b0\u1edbc ng\u00e0y 01\/7\/2014 nh\u01b0ng sau ng\u00e0y 01\/7\/2014 m\u1edbi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n (th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ng\u00e0y 12\/10\/2015) v\u00e0 th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1, th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n s\u1ed1\u00a07810\/BTC-QLCS\u00a0ng\u00e0y 12\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0135\/2016\/N\u0110-CP\u00a0ng\u00e0y 09\/9\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 (tr\u01b0\u1edbc ng\u00e0y 01\/01\/2017) th\u00ec \u0111\u01b0\u1ee3c xem x\u00e9t vi\u1ec7c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Quy\u1ebft \u0111\u1ecbnh cho thu\u00ea \u0111\u1ea5t ho\u1eb7c th\u1eddi \u0111i\u1ec3m b\u00e0n giao \u0111\u1ea5t th\u1ef1c t\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m b M\u1ee5c 1.2 c\u00f4ng v\u0103n s\u1ed1\u00a07810\/BTC-QLCS\u00a0ng\u00e0y 12\/6\/2015 v\u00e0\u00a0Kho\u1ea3n 7 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 333\/2016\/TT-BTC\u00a0ng\u00e0y 26\/12\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf TP H\u1ea3i Ph\u00f2ng bi\u1ebft.\/.<\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>–\u00a0Nh<\/span>\u01b0\u00a0tr\u00ean;
\n– C\u00f4ng ty CP \u0110\u1ea7u t\u01b0 VIDIFI Duy\u00ean H\u1ea3i (\u0111\u1ec3 bi\u1ebft);<\/span>
\n– C\u1ee5c QLCS;<\/span>
\n– V\u1ee5 CST-BTC;<\/span>
\n– V\u1ee5 PC-TCT;<\/span>
\n–\u00a0We<\/span>bsite TCT;<\/span>
\n–\u00a0L\u01b0u: VT, CS (3b).<\/span><\/td>\n		\n

TL<\/b>.<\/span>\u00a0T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nV\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH<\/b><\/p>\n

L\u01b0u \u0110\u1ee9c Huy<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——- 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:\u00a053\/TCT–CS V\/v mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t trong th\u1eddi gian x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n H\u00e0 N\u1ed9i, ng\u00e0y\u00a005\u00a0th\u00e1ng\u00a001\u00a0n\u0103m\u00a02019   K\u00ednh g\u1eedi:\u00a0C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ea3i Ph\u00f2ng Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 12961\/CT-QLTT\u0110 ng\u00e0y..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31746"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31746"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31746\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31746"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}