{"id":8806,"date":"2015-08-14T04:23:48","date_gmt":"2015-08-14T04:23:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8806"},"modified":"2015-10-17T02:32:46","modified_gmt":"2015-10-17T02:32:46","slug":"thoi-han-nop-bao-cao-tinh-hinh-su-dung-hoa-don-va-muc-phat-khi-nop-cham-sai-bao-cao","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8806","title":{"rendered":"Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 m\u1ee9c ph\u1ea1t khi n\u1ed9p ch\u1eadm, sai b\u00e1o c\u00e1o"},"content":{"rendered":"

\"Th\u1eddi<\/h2>\n
B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong> l\u00e0 m\u1ed9t trong nh\u1eefng b\u00e1o c\u00e1o r\u1ea5t quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p. N\u00f3 th\u1ec3 hi\u1ec7n vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT c\u1ee7a doanh nghi\u1ec7p nh\u01b0 th\u1ebf n\u00e0o. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u1ea5t c\u1ee5 th\u1ec3, v\u00e0 kh\u00f4ng cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh sau khi \u0111\u00e3 n\u1ed9p B\u00e1o c\u00e1o SDH\u0110. K\u1ebf to\u00e1n Centax<\/strong> <\/a>xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ec1\u00a0Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 m\u1ee9c ph\u1ea1t khi n\u1ed9p ch\u1eadm, sai b\u00e1o c\u00e1o<\/strong><\/i><\/span><\/div>\n
\n

1. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n

Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 27 quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\u201cH\u00e0ng qu\u00fd, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n) c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n Qu\u00fd I n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/4; qu\u00fd II n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7, qu\u00fd III n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/10 v\u00e0 qu\u00fd IV n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 c\u1ee7a n\u0103m sau (m\u1eabu s\u1ed1 3.9 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, t\u1ea1i B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ghi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng b\u1eb1ng kh\u00f4ng (=0)<\/em><\/span><\/p>\n

Ri\u00eang doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in, doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf thu\u1ed9c di\u1ec7n mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng.<\/em><\/span><\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo.\u201d<\/em><\/span><\/p>\n

Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/strong><\/a> t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 4 S\u1eeda \u0111\u1ed5i kh\u1ed5 th\u1ee9 hai \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

\u201cRi\u00eang doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in, doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf thu\u1ed9c di\u1ec7n mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng.\u201d<\/em><\/span><\/p>\n

Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/strong><\/a> t\u1ea1i\u00a0\u0110i\u1ec1u 8 quy\u00a0\u0111\u1ecbnh c\u00e1ch t\u00ednh th\u1eddi h\u1ea1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf<\/span><\/p>\n

“3. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n l\u00e0 m\u1ed9t ng\u00e0y c\u1ee5 th\u1ec3 th\u00ec ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh h\u1ebft th\u1eddi h\u1ea1n l\u00e0 ng\u00e0y ti\u1ebfp theo c\u1ee7a ng\u00e0y c\u1ee5 th\u1ec3 \u0111\u00f3.<\/em><\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean:<\/strong><\/span><\/p>\n

– Doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in, doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf thu\u1ed9c di\u1ec7n mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec l\u00e0m b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng. H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo. N\u1ebfu\u00a0ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n, doanh nghi\u1ec7p kh\u00e1c k\u1ec3 c\u1ea3 doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd. H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ednh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean qu\u00fd ti\u1ebfp theo.\u00a0N\u1ebfu\u00a0ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/span><\/p>\n

L\u01b0u \u00fd:<\/strong> Trong th\u00e1ng, qu\u00fd n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec v\u1eabn ph\u1ea3i l\u00e0m b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng doanh nghi\u1ec7p ghi b\u1eb1ng 0.<\/span><\/p>\n

2. M\u1ee9c ph\u1ea1t khi n\u1ed9p ch\u1eadm, sai b\u00e1o c\u00e1o, l\u00e0m kh\u00f4ng \u0111\u00fang b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n

a. \u0110\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, vi ph\u1ea1m th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o<\/em><\/strong><\/span><\/h3>\n

Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/strong><\/a> t\u1ea1i \u0110i\u1ec1u 13, Kho\u1ea3n 2 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c2. \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n:<\/em><\/span><\/p>\n

a) Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y th\u1ee9 1 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 5 k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, t\u1eeb ng\u00e0y th\u1ee9 6 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o.<\/em><\/span><\/p>\n

c) Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1eadm sau 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean:<\/strong><\/span><\/p>\n

– Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p ch\u1eadm th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y th\u1ee9 1 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 5 k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><\/p>\n

– Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p ch\u1eadm th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y th\u1ee9 6 \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/p>\n

– Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p ch\u1eadm th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sau 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

b. \u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/em><\/strong><\/span><\/h3>\n

Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/strong> t\u1ea1i \u0110i\u1ec1u 13, Kho\u1ea3n 3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c3. Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf. H\u00e0nh vi kh\u00f4ng n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c t\u00ednh sau 20 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean doanh nghi\u1ec7p b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

c. \u0110\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai s\u00f3t.<\/em><\/strong><\/span><\/h3>\n

Th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/strong> t\u1ea1i \u0110i\u1ec1u 13, Kho\u1ea3n 1 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Ph\u1ea1t ti\u1ec1n t\u1eeb 200.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp sai ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

Ngo\u00e0i b\u1ecb ph\u1ea1t ti\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi l\u1ea1i c\u01a1 quan thu\u1ebf c\u00e1c th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o \u0111\u00fang quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 l\u1eadp l\u1ea1i th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o thay th\u1ebf \u0111\u00fang quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n

+ Doanh nghi\u1ec7p l\u1eadp sai b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 l\u1eadp l\u1ea1i trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n

+ Doanh nghi\u1ec7p l\u1eadp sai b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 l\u1eadp l\u1ea1i sau khi h\u1ebft h\u1ea1n n\u1ed9p th\u00f4ng b\u00e1o th\u00ec ph\u1ea1t ti\u1ec1n t\u1eeb 200.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng.<\/span><\/p>\n

L\u01b0u \u00fd:<\/strong> B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u1ebfu l\u1eadp sai doanh nghi\u1ec7p l\u1eadp l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh sau khi h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai th\u00ec b\u1ecb x\u1eed ph\u1ea1t m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh, m\u1eb7c d\u00f9 kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Doanh nghi\u1ec7p c\u1ea7n l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ea9n th\u1eadn, tr\u00e1nh vi\u1ec7c sai s\u00f3t kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/p>\n

\u00a0Xem th\u00eam:<\/span><\/div>\n
Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ednh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/a><\/span><\/div>\n
Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch\u00a0\u0111i\u1ec1u ch\u00ednh\u00a0\u0111\u1ed1i v\u1edbi h\u00f3a\u00a0\u0111\u01a1n mua v\u00e0o b\u00e1n ra<\/a><\/span><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft v\u1ec1 Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 m\u1ee9c ph\u1ea1t khi n\u1ed9p ch\u1eadm, sai b\u00e1o c\u00e1o . <\/p>\n","protected":false},"author":7,"featured_media":9252,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1077,1078],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8806"}],"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=8806"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8806\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/9252"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8806"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}