{"id":225630,"date":"2019-07-12T14:14:20","date_gmt":"2019-07-12T07:14:20","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225630"},"modified":"2025-01-13T10:26:44","modified_gmt":"2025-01-13T03:26:44","slug":"du-an-oda","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/du-an-oda\/","title":{"rendered":"Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA"},"content":{"rendered":"<p>\u0110\u1ec3 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1\u00a0\u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i, ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1\u00a0\u00e1n ho\u1eb7c nh\u00e0 th\u1ea7u ch\u00ednh, t\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1\u00a0\u00e1n s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 tr\u1ea3 \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua \u1edf Vi\u1ec7t Nam \u0111\u1ec3 s\u1eed d\u1ee5ng cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1\u00a0\u00e1n.<\/p>\n<p><em>Nh\u1eb1m hi\u1ec3u r\u00f5 c\u00f4ng vi\u1ec7c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA, K\u1ebf to\u00e1n Gtax xin chia s\u1ebb chi ti\u1ebft n\u1ed9i dung t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i nh\u01b0 sau:<\/em><\/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\/du-an-oda\/#Thoi_diem_hoan_thue_doi_voi_du_an_ODA\" >Th\u1eddi \u0111i\u1ec3m ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA?<\/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\/du-an-oda\/#Hoan_thue_doi_voi_Chu_du_an_va_Nha_thau_chinh\" >Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi Ch\u1ee7 d\u1ef1 \u00e1n v\u00e0 Nh\u00e0 th\u1ea7u ch\u00ednh<\/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\/du-an-oda\/#Ho_so_hoan_thue_doi_voi_du_an_ODA\" >H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA<\/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\/du-an-oda\/#Noi_nop_ho_so_hoan_thue_doi_voi_du_an_ODA\" >N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/du-an-oda\/#Doi_voi_Van_phong_dai_dien_nha_tai_tro_du_an_ODA\" >\u0110\u1ed1i v\u1edbi V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n nh\u00e0 t\u00e0i tr\u1ee3 d\u1ef1 \u00e1n ODA<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/du-an-oda\/#Ho_so_hoan_thue_GTGT\" >H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/du-an-oda\/#Noi_nop_ho_so_hoan_thue\" >N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_hoan_thue_doi_voi_du_an_ODA\"><\/span>Th\u1eddi \u0111i\u1ec3m ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Ch\u1ee7 d\u1ef1 \u00e1n ODA thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT g\u1eedi C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ecba b\u00e0n n\u01a1i th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n v\u00e0o b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o khi ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n trong th\u1eddi gian th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/li>\n<li>V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n nh\u00e0 t\u00e0i tr\u1ee3 d\u1ef1 \u00e1n ODA thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT g\u1eedi C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i \u0111\u1eb7t v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a d\u1ef1 \u00e1n v\u00e0o b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o khi ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n trong th\u1eddi gian th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hoan_thue_doi_voi_Chu_du_an_va_Nha_thau_chinh\"><\/span>Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi Ch\u1ee7 d\u1ef1 \u00e1n v\u00e0 Nh\u00e0 th\u1ea7u ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n ODA c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u t\u1ec9nh th\u00ec h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT g\u1eedi C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i ch\u1ee7 d\u1ef1 \u00e1n \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n<figure id=\"attachment_231767\" aria-describedby=\"caption-attachment-231767\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231767\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-doi-voi-du-an-oda.jpg\" alt=\"Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA\" width=\"600\" height=\"401\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-doi-voi-du-an-oda.jpg 800w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-doi-voi-du-an-oda-300x200.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-doi-voi-du-an-oda-768x513.jpg 768w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231767\" class=\"wp-caption-text\"><em>Ch\u1ee7 d\u1ef1 \u00e1n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA g\u1eedi C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ecba b\u00e0n n\u01a1i th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n t\u1ea1i b\u1ea5t c\u1ee9 th\u1eddi \u0111i\u1ec3m n\u00e0o.<\/em><\/figcaption><\/figure>\n<p>Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ODA thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT g\u1eedi c\u01a1 quan thu\u1ebf n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Ho_so_hoan_thue_doi_voi_du_an_ODA\"><\/span>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><em>trong tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT n\u00e0y h\u1ed3 s\u01a1n g\u1ed3m:<\/em><\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u00a0(theo m\u1eabu 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC);<\/li>\n<li>B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o\u00a0(m\u1eabu s\u1ed1 01-1\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC);<\/li>\n<li>Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA vay \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p ph\u00e1t (b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u v\u00e0 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a d\u1ef1 \u00e1n). Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf nhi\u1ec1u l\u1ea7n th\u00ec ch\u1ec9 xu\u1ea5t tr\u00ecnh l\u1ea7n \u0111\u1ea7u.<\/li>\n<li>X\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ch\u1ee7 qu\u1ea3n d\u1ef1 \u00e1n ODA v\u1ec1 h\u00ecnh th\u1ee9c cung c\u1ea5p d\u1ef1 \u00e1n ODA l\u00e0 ODA kh\u00f4ng ho\u00e0n l\u1ea1i hay ODA vay \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p ph\u00e1t \u01b0u \u0111\u00e3i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT\u00a0(b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 s\u1edf) v\u00e0 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p v\u1ed1n \u0111\u1ed1i \u1ee9ng \u0111\u1ec3 tr\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i n\u1ed9p t\u00e0i li\u1ec7u n\u00e0y v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ee7a d\u1ef1 \u00e1n.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u ch\u00ednh l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u00ec c\u00f2n ph\u1ea3i b\u1ed5 sung th\u00eam\u00a0X\u00e1c nh\u1eadn c\u1ee7a ch\u1ee7 d\u1ef1 \u00e1n v\u1ec1 vi\u1ec7c d\u1ef1 \u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr\u00ed v\u1ed1n \u0111\u1ed1i \u1ee9ng \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 th\u1ea7u theo gi\u00e1 c\u00f3 thu\u1ebf GTGT; gi\u00e1 thanh to\u00e1n theo k\u1ebft qu\u1ea3 th\u1ea7u kh\u00f4ng c\u00f3 thu\u1ebf GTGT v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf cho nh\u00e0 th\u1ea7u ch\u00ednh.<\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Noi_nop_ho_so_hoan_thue_doi_voi_du_an_ODA\"><\/span>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\">C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ecba b\u00e0n n\u01a1i th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_voi_Van_phong_dai_dien_nha_tai_tro_du_an_ODA\"><\/span>\u0110\u1ed1i v\u1edbi V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n nh\u00e0 t\u00e0i tr\u1ee3 d\u1ef1 \u00e1n ODA<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n nh\u00e0 t\u00e0i tr\u1ee3 d\u1ef1 \u00e1n ODA thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT nh\u01b0 sau:<\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Ho_so_hoan_thue_GTGT\"><\/span>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><em>trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y g\u1ed3m:<\/em><\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u00a0(theo m\u1eabu 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC);<\/li>\n<li>B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o\u00a0(m\u1eabu s\u1ed1 01-1\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC);<\/li>\n<li>V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn gi\u1eefa c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam v\u1edbi Nh\u00e0 t\u00e0i tr\u1ee3 v\u1ec1 vi\u1ec7c th\u00e0nh l\u1eadp V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n (b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a V\u0103n ph\u00f2ng).<\/li>\n<li>V\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c th\u00e0nh l\u1eadp V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n (b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a V\u0103n ph\u00f2ng).<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Noi_nop_ho_so_hoan_thue\"><\/span>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\">C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i \u0111\u1eb7t v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 th\u00eam qui \u0111\u1ecbnh v\u1ec1 <strong>Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA<\/strong>,\u00a0K\u1ebf to\u00e1n Gtax khuy\u00ean b\u1ea1n n\u00ean s\u1eed d\u1ee5ng <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 lu\u00f4n lu\u00f4n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd t\u1ed1t nh\u1ea5t. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.<\/p>\n<p>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ec3 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1\u00a0\u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i, ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1\u00a0\u00e1n ho\u1eb7c nh\u00e0 th\u1ea7u ch\u00ednh, t\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1\u00a0\u00e1n s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 tr\u1ea3 \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua \u1edf [&#8230;]\n","protected":false},"author":1,"featured_media":231767,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[533],"tags":[832],"class_list":["post-225630","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-gtgt","tag-hoan-thue"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225630"}],"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=225630"}],"version-history":[{"count":10,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225630\/revisions"}],"predecessor-version":[{"id":231775,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225630\/revisions\/231775"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231767"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}