{"id":223579,"date":"2024-09-24T17:07:42","date_gmt":"2024-09-24T10:07:42","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=223579"},"modified":"2024-11-26T10:19:19","modified_gmt":"2024-11-26T03:19:19","slug":"tam-ngung-chi-nhanh","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/","title":{"rendered":"Th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh"},"content":{"rendered":"<div id=\"noi-dung-cong-vi\u1ec7c\" class=\"CategoryContent\">\n<p><span style=\"color: #000000;\">T\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh l\u00e0 m\u1ed9t quy tr\u00ecnh quan tr\u1ecdng m\u1ed9t khi quy\u1ebft \u0111\u1ecbnh t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh v\u00e0 th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh c\u00f4ng ty, bao g\u1ed3m th\u1eddi gian, tr\u00e1ch nhi\u1ec7m t\u00e0i ch\u00ednh v\u00e0 th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/#Thoi_han_tam_ngung_hoat_dong_chi_nhanh\" >Th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/#Trach_nhiem_trong_thoi_gian_tam_ngung\" >Tr\u00e1ch nhi\u1ec7m trong th\u1eddi gian t\u1ea1m ng\u1eebng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/#Thoi_gian_gui_thong_bao\" >Th\u1eddi gian g\u1eedi th\u00f4ng b\u00e1o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/#Thanh_phan_ho_so\" >Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/#Quy_trinh_thuc_hien\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/#Nghia_vu_thue_khi_tam_ngung_hoat_dong_chi_nhanh\" >Ngh\u0129a v\u1ee5 thu\u1ebf khi t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/#Cac_cau_hoi_thuong_gap_ve_tam_dung_hoat_dong_chi_nhanh_cong_ty\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh c\u00f4ng ty<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/#1_Chi_nhanh_co_the_tam_dung_hoat_dong_bao_lau\" >1. Chi nh\u00e1nh c\u00f3 th\u1ec3 t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/#2_Co_can_phai_nop_thue_trong_thoi_gian_tam_dung_khong\" >2. C\u00f3 c\u1ea7n ph\u1ea3i n\u1ed9p thu\u1ebf trong th\u1eddi gian t\u1ea1m d\u1eebng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/#3_Can_nhung_giay_to_gi_de_thuc_hien_thu_tuc_tam_dung\" >3. C\u1ea7n nh\u1eefng gi\u1ea5y t\u1edd g\u00ec \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1m d\u1eebng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/#4_Thoi_gian_thuc_hien_thu_tuc_tam_dung_la_bao_lau\" >4. Th\u1eddi gian th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1m d\u1eebng l\u00e0 bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/#5_Noi_nop_ho_so_tam_dung_hoat_dong_chi_nhanh\" >5. N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/#6_Co_the_tam_dung_hoat_dong_chi_nhanh_nhieu_lan_khong\" >6. C\u00f3 th\u1ec3 t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh nhi\u1ec1u l\u1ea7n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/#7_Chi_phi_de_thuc_hien_thu_tuc_tam_dung_la_bao_nhieu\" >7. Chi ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1m d\u1eebng l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/#8_Co_anh_huong_gi_den_nhan_vien_trong_thoi_gian_tam_dung_khong\" >8. C\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn nh\u00e2n vi\u00ean trong th\u1eddi gian t\u1ea1m d\u1eebng kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/gtax.vn\/english\/tam-ngung-chi-nhanh\/#Loi_ich_khi_su_dung_dich_vu_cua_Ke_toan_GTAX\" >L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a K\u1ebf to\u00e1n GTAX:<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_tam_ngung_hoat_dong_chi_nhanh\"><\/span>Th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Theo quy \u0111\u1ecbnh t\u1ea1i <strong>\u0110i\u1ec1u 66 Ngh\u1ecb \u0111\u1ecbnh 01\/2021\/N\u0110-CP<\/strong>, th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 <strong>m\u1ed9t n\u0103m<\/strong>. Sau khi h\u1ebft th\u1eddi h\u1ea1n n\u00e0y, n\u1ebfu chi nh\u00e1nh ti\u1ebfp t\u1ee5c t\u1ea1m ng\u1eebng, doanh nghi\u1ec7p ph\u1ea3i g\u1eedi <strong>th\u00f4ng b\u00e1o gia h\u1ea1n<\/strong>. T\u1ed5ng th\u1eddi gian t\u1ea1m ng\u1eebng li\u00ean ti\u1ebfp kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 <strong>hai n\u0103m<\/strong>.<\/span><\/p>\n<p><span style=\"font-size: 110%;\"><strong><span style=\"color: #ff0000;\"><em>==&gt; Xem chi ti\u1ebft:<\/em><\/span> <\/strong><a href=\"https:\/\/gtax.vn\/english\/khoi-nghiep-hay-khoi-su-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">Gi\u1ea3i Th\u1ec3 v\u00e0 T\u1ea1m Ng\u1eebng Kinh Doanh \u2013 Ch\u1ecdn L\u1ef1a N\u00e0o Cho Doanh Nghi\u1ec7p?<\/a><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Trach_nhiem_trong_thoi_gian_tam_ngung\"><\/span>Tr\u00e1ch nhi\u1ec7m trong th\u1eddi gian t\u1ea1m ng\u1eebng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Trong th\u1eddi gian chi nh\u00e1nh t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ed9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu\u1ebf c\u00f2n t\u1ed3n \u0111\u1ecdng theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"color: #000000;\">Thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 v\u1edbi \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng, ng\u01b0\u1eddi lao \u0111\u1ed9ng, tr\u1eeb khi c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.<\/span><\/li>\n<li><span style=\"color: #000000;\">Th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh kh\u00e1c n\u1ebfu c\u00f3.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_gui_thong_bao\"><\/span><span style=\"color: #ff6600;\">Th\u1eddi gian g\u1eedi th\u00f4ng b\u00e1o<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">C\u00f4ng ty ph\u1ea3i n\u1ed9p <strong>th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/strong> \u00edt nh\u1ea5t <strong>15 ng\u00e0y<\/strong> tr\u01b0\u1edbc ng\u00e0y d\u1ef1 ki\u1ebfn t\u1ea1m ng\u1eebng v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thanh_phan_ho_so\"><\/span><span style=\"color: #ff6600;\">Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">H\u1ed3 s\u01a1 t\u1ea1m ng\u1eebng kinh doanh chi nh\u00e1nh g\u1ed3m:<\/span><\/p>\n<ol>\n<li><span style=\"color: #000000;\"><strong>Th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh<\/strong> (theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II-20, Th\u00f4ng t\u01b0 01\/2021\/TT-BKH\u0110T).<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Gi\u1ea5y \u1ee7y quy\u1ec1n<\/strong> (n\u1ebfu ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n kh\u00f4ng tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c).<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd<\/strong>: N\u1ebfu c\u00f3 y\u00eau c\u1ea7u c\u1eadp nh\u1eadt gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien\"><\/span><span style=\"color: #ff6600;\">Quy tr\u00ecnh th\u1ef1c hi\u1ec7n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">H\u1ed3 s\u01a1 n\u1ed9p t\u1ea1i <strong>Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh<\/strong> n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1<\/strong>: 01 b\u1ed9.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Th\u1eddi gian x\u1eed l\u00fd<\/strong>: Kho\u1ea3ng <strong>3 ng\u00e0y l\u00e0m vi\u1ec7c<\/strong>.<\/span><\/li>\n<\/ul>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_thue_khi_tam_ngung_hoat_dong_chi_nhanh\"><\/span>Ngh\u0129a v\u1ee5 thu\u1ebf khi t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Khi chi nh\u00e1nh t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 ngh\u0129a v\u1ee5 thu\u1ebf quan tr\u1ecdng \u0111\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<p><em><strong><span style=\"color: #ff0000;\"><span style=\"font-size: 110%;\">==&gt; Xem chi ti\u1ebft:<\/span> <\/span><\/strong><\/em><a href=\"https:\/\/gtax.vn\/english\/tam-ngung-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 110%;\">T\u1ea1m ng\u1eebng kinh doanh: C\u1ea7n n\u1ed9p thu\u1ebf, BHXH v\u00e0 b\u00e1o c\u00e1o thu\u1ebf kh\u00f4ng?<\/span><\/a><\/p>\n<h4><span style=\"color: #000000;\">1. <strong>N\u1ed9p thu\u1ebf c\u00f2n n\u1ee3<\/strong><\/span><\/h4>\n<p><span style=\"color: #000000;\">Doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu\u1ebf c\u00f2n n\u1ee3, bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN). Vi\u1ec7c n\u00e0y gi\u00fap tr\u00e1nh r\u1eafc r\u1ed1i ph\u00e1p l\u00fd v\u00e0 ph\u1ea1t t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h4><span style=\"color: #000000;\">2. <strong>K\u00ea khai thu\u1ebf<\/strong><\/span><\/h4>\n<p><span style=\"color: #000000;\">Ngay c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh doanh thu trong th\u1eddi gian t\u1ea1m ng\u1eebng, doanh nghi\u1ec7p v\u1eabn c\u1ea7n th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf \u0111\u00fang h\u1ea1n. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 gi\u00fap duy tr\u00ec s\u1ef1 minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n<h4><span style=\"color: #000000;\">3. <strong>Thanh to\u00e1n c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c<\/strong><\/span><\/h4>\n<p><span style=\"color: #000000;\">Doanh nghi\u1ec7p c\u1ea7n ho\u00e0n t\u1ea5t c\u00e1c kho\u1ea3n n\u1ee3 li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho nh\u00e2n vi\u00ean, c\u0169ng nh\u01b0 th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd v\u1edbi kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h4><span style=\"color: #000000;\">4. <strong>Th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/strong><\/span><\/h4>\n<p><span style=\"color: #000000;\">C\u00f4ng ty ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh \u00edt nh\u1ea5t 15 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y t\u1ea1m ng\u1eebng. Th\u00f4ng b\u00e1o k\u1ecbp th\u1eddi s\u1ebd gi\u00fap b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p v\u00e0 tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h4><span style=\"color: #000000;\">5. <strong>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/strong><\/span><\/h4>\n<p><span style=\"color: #000000;\">Trong th\u1eddi gian t\u1ea1m ng\u1eebng, doanh nghi\u1ec7p c\u1ea7n b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh cho c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi th\u00f4ng tin v\u1eabn \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_tam_dung_hoat_dong_chi_nhanh_cong_ty\"><\/span>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh c\u00f4ng ty<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">D\u01b0\u1edbi \u0111\u00e2y K\u1ebf To\u00e1n GTAX chia s\u1ebb cho b\u1ea1n nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh chi nh\u00e1nh m\u00e0 kh\u00e1ch h\u00e0ng c\u1ee7a ch\u00fang hay th\u1eafc m\u1eafc, c\u00f9ng v\u1edbi \u0111\u00f3 l\u00e0 c\u00e1c c\u00e2u tr\u1ea3 l\u1eddi gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 quy tr\u00ecnh n\u00e0y:<\/span><\/p>\n<figure id=\"attachment_234044\" aria-describedby=\"caption-attachment-234044\" style=\"width: 738px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-234044\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/tam-ngung-kinh-doanh-chi-nhanh.png\" alt=\"Chi nh\u00e1nh c\u00f3 th\u1ec3 t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng bao l\u00e2u?\" width=\"738\" height=\"415\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/tam-ngung-kinh-doanh-chi-nhanh.png 2400w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/tam-ngung-kinh-doanh-chi-nhanh-300x169.png 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/tam-ngung-kinh-doanh-chi-nhanh-1024x576.png 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/tam-ngung-kinh-doanh-chi-nhanh-768x432.png 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/tam-ngung-kinh-doanh-chi-nhanh-1536x864.png 1536w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/tam-ngung-kinh-doanh-chi-nhanh-2048x1152.png 2048w\" sizes=\"(max-width: 738px) 100vw, 738px\" \/><figcaption id=\"caption-attachment-234044\" class=\"wp-caption-text\">Khi chi nh\u00e1nh t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 ngh\u0129a v\u1ee5 \u0111\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"1_Chi_nhanh_co_the_tam_dung_hoat_dong_bao_lau\"><\/span><span style=\"color: #ff6600; font-size: 90%;\">1. Chi nh\u00e1nh c\u00f3 th\u1ec3 t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng bao l\u00e2u?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Th\u1eddi gian t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ed9t n\u0103m. Sau th\u1eddi gian n\u00e0y, n\u1ebfu chi nh\u00e1nh v\u1eabn ch\u01b0a ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i, c\u00f4ng ty c\u1ea7n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o l\u1ea1i. T\u1ed5ng th\u1eddi gian t\u1ea1m d\u1eebng li\u00ean ti\u1ebfp kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 hai n\u0103m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Co_can_phai_nop_thue_trong_thoi_gian_tam_dung_khong\"><\/span><span style=\"color: #ff6600; font-size: 90%;\">2. C\u00f3 c\u1ea7n ph\u1ea3i n\u1ed9p thu\u1ebf trong th\u1eddi gian t\u1ea1m d\u1eebng kh\u00f4ng?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">M\u1eb7c d\u00f9 chi nh\u00e1nh t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, nh\u01b0ng c\u00f4ng ty v\u1eabn ph\u1ea3i ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0 thu\u1ebf GTGT, thu\u1ebf TNDN c\u00f2n n\u1ee3 v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf kh\u00e1c, n\u1ebfu c\u00f3. Doanh nghi\u1ec7p c\u1ea7n k\u00ea khai thu\u1ebf \u0111\u00fang h\u1ea1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Can_nhung_giay_to_gi_de_thuc_hien_thu_tuc_tam_dung\"><\/span><span style=\"color: #ff6600; font-size: 90%;\">3. C\u1ea7n nh\u1eefng gi\u1ea5y t\u1edd g\u00ec \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1m d\u1eebng?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">H\u1ed3 s\u01a1 t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"color: #000000;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb b\u1ed5 sung, c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"color: #000000;\">Gi\u1ea5y \u1ee7y quy\u1ec1n (n\u1ebfu c\u1ea7n).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Thoi_gian_thuc_hien_thu_tuc_tam_dung_la_bao_lau\"><\/span><span style=\"color: #ff6600; font-size: 90%;\">4. Th\u1eddi gian th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1m d\u1eebng l\u00e0 bao l\u00e2u?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Th\u1eddi gian \u0111\u1ec3 x\u1eed l\u00fd th\u1ee7 t\u1ee5c t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh l\u00e0 t\u1eeb 3 \u0111\u1ebfn 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Noi_nop_ho_so_tam_dung_hoat_dong_chi_nhanh\"><\/span><span style=\"color: #ff6600; font-size: 90%;\">5. N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">H\u1ed3 s\u01a1 t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh c\u1ea7n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh thu\u1ed9c S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 n\u01a1i c\u00f4ng ty \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Co_the_tam_dung_hoat_dong_chi_nhanh_nhieu_lan_khong\"><\/span><span style=\"color: #ff6600; font-size: 90%;\">6. C\u00f3 th\u1ec3 t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh nhi\u1ec1u l\u1ea7n kh\u00f4ng?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">C\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh nhi\u1ec1u l\u1ea7n. Tuy nhi\u00ean, t\u1ed5ng th\u1eddi gian t\u1ea1m d\u1eebng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 quy \u0111\u1ecbnh hai n\u0103m li\u00ean ti\u1ebfp.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"7_Chi_phi_de_thuc_hien_thu_tuc_tam_dung_la_bao_nhieu\"><\/span><span style=\"color: #ff6600; font-size: 90%;\">7. Chi ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1m d\u1eebng l\u00e0 bao nhi\u00eau?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Chi ph\u00ed cho vi\u1ec7c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y theo t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng, do \u0111\u00f3, b\u1ea1n n\u00ean ki\u1ec3m tra m\u1ee9c l\u1ec7 ph\u00ed c\u1ee5 th\u1ec3 t\u1ea1i n\u01a1i n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"8_Co_anh_huong_gi_den_nhan_vien_trong_thoi_gian_tam_dung_khong\"><\/span><span style=\"color: #ff6600; font-size: 90%;\">8. C\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn nh\u00e2n vi\u00ean trong th\u1eddi gian t\u1ea1m d\u1eebng kh\u00f4ng?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Trong th\u1eddi gian t\u1ea1m d\u1eebng, c\u00f4ng ty v\u1eabn c\u00f3 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n l\u01b0\u01a1ng v\u00e0 c\u00e1c quy\u1ec1n l\u1ee3i cho nh\u00e2n vi\u00ean theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, tr\u1eeb khi c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c v\u1edbi nh\u00e2n vi\u00ean.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_khi_su_dung_dich_vu_cua_Ke_toan_GTAX\"><\/span>L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a K\u1ebf to\u00e1n GTAX:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ec3 qu\u00e1 tr\u00ecnh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh \u0111\u01b0\u1ee3c nhanh ch\u00f3ng v\u00e0 tr\u00e1nh c\u00e1c sai s\u00f3t v\u1ec1 m\u1eb7t th\u1ee7 t\u1ee5c, GTAX cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 tr\u1ecdn g\u00f3i. Cam k\u1ebft:<\/p>\n<ul>\n<li><strong>Ho\u00e0n 100% ph\u00ed d\u1ecbch v\u1ee5<\/strong> n\u1ebfu kh\u00e1ch h\u00e0ng kh\u00f4ng h\u00e0i l\u00f2ng v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng.<\/li>\n<li><strong>Th\u1eddi gian nhanh g\u1ecdn<\/strong> t\u1eeb 3-5 ng\u00e0y l\u00e0m vi\u1ec7c.<\/li>\n<li><strong>Mi\u1ec5n ph\u00ed giao k\u1ebft qu\u1ea3<\/strong> t\u1eadn n\u01a1i.<\/li>\n<\/ul>\n<h4><strong>Li\u00ean h\u1ec7:<\/strong><\/h4>\n<ul>\n<li><strong>Hotline:<\/strong> 0938 542 541<\/li>\n<li><strong>Tr\u1ee5 s\u1edf:<\/strong> Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp. H\u1ed3 Ch\u00ed Minh.<\/li>\n<\/ul>\n<figure id=\"attachment_234046\" aria-describedby=\"caption-attachment-234046\" style=\"width: 812px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-234046\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/thanh-lap-tam-ngung-giai-the-chi-nhanh-vpdd.jpg\" alt=\"d\u1ecbch v\u1ee5 t\u1ea1m ng\u01b0ng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh\" width=\"812\" height=\"1149\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/thanh-lap-tam-ngung-giai-the-chi-nhanh-vpdd.jpg 1587w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/thanh-lap-tam-ngung-giai-the-chi-nhanh-vpdd-212x300.jpg 212w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/thanh-lap-tam-ngung-giai-the-chi-nhanh-vpdd-724x1024.jpg 724w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/thanh-lap-tam-ngung-giai-the-chi-nhanh-vpdd-768x1086.jpg 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/thanh-lap-tam-ngung-giai-the-chi-nhanh-vpdd-1086x1536.jpg 1086w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/thanh-lap-tam-ngung-giai-the-chi-nhanh-vpdd-1448x2048.jpg 1448w\" sizes=\"(max-width: 812px) 100vw, 812px\" \/><figcaption id=\"caption-attachment-234046\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh c\u1ee7a GTAX<\/figcaption><\/figure>\n<div id=\"noi-dung-cong-vi\u1ec7c\">\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft v\u1ec1 Th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, \u0111\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c nhanh ch\u00f3ng v\u00e0 ti\u1ebft ki\u1ec7m, K\u1ebf to\u00e1n GTAX khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng <a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/thanh-lap-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">d\u1ecbch v\u1ee5 th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/a> c\u1ee7a ch\u00fang t\u00f4i. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi <a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/dich-vu-thanh-lap-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">chi ph\u00ed<\/a> v\u00e0 s\u1ef1 <a href=\"https:\/\/gtax.vn\/english\/noi-dung-tu-van\/\" target=\"_blank\" rel=\"noopener\">chuy\u00ean nghi\u1ec7p<\/a> t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n GTAX.<\/p>\n<p>V\u00e0 \u0111\u1eb7c bi\u1ec7t ch\u1ec9 duy nh\u1ea5t D\u1ecbch v\u1ee5 th\u00e0nh l\u1eadp doanh nghi\u1ec7p GTAX cam k\u1ebft ho\u00e0n 100% chi ph\u00ed n\u1ebfu B\u1ea1n KH\u00d4NG H\u00c0I L\u00d2NG v\u1ec1 d\u1ecbch v\u1ee5 ho\u1eb7c th\u00e1i \u0111\u1ed9 c\u1ee7a nh\u00e2n vi\u00ean.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>T\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh l\u00e0 m\u1ed9t quy tr\u00ecnh quan tr\u1ecdng m\u1ed9t khi quy\u1ebft \u0111\u1ecbnh t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh v\u00e0 th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh. D\u01b0\u1edbi \u0111\u00e2y [&#8230;]\n","protected":false},"author":1,"featured_media":234041,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[542],"tags":[809,771],"class_list":["post-223579","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thanh-lap-chi-nhanh-vpdd","tag-chi-nhanh","tag-thanh-lap-cong-ty"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/223579"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=223579"}],"version-history":[{"count":9,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/223579\/revisions"}],"predecessor-version":[{"id":234138,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/223579\/revisions\/234138"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/234041"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=223579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=223579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=223579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}