{"id":25746,"date":"2017-07-13T15:08:16","date_gmt":"2017-07-13T08:08:16","guid":{"rendered":"https:\/\/gtax.vn\/?p=25746"},"modified":"2024-10-16T11:24:58","modified_gmt":"2024-10-16T04:24:58","slug":"muc-phat-cham-nop","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/muc-phat-cham-nop\/","title":{"rendered":"M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p c\u00e1c lo\u1ea1i T\u1edd khai thu\u1ebf m\u1edbi nh\u1ea5t"},"content":{"rendered":"<div id=\"top-bg\">\n<div id=\"ja-wrapper\">\n<div id=\"ja-containerwrap-fl\">\n<div id=\"ja-container\">\n<div id=\"ja-mainbody\">\n<div id=\"ja-content\">\n<div id=\"ja-content-top\">\n<div id=\"ja-content-bot\">\n<div id=\"ja-current-content\">\n<p>Vi\u1ec7c ch\u1eadm n\u1ed9p c\u00e1c lo\u1ea1i t\u1edd khai s\u1ebd d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng\u00a0doanh nghi\u1ec7p s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf ph\u1ea1t theo qui \u0111\u1ecbnh. K\u1ec3 t\u1eeb ng\u00e0y 5\/12\/2020 khi ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP c\u00e1c m\u1ee9c ph\u1ea1t v\u1ec1 n\u1ed9p ch\u1eadm c\u00e1c lo\u1ea1i T\u1edd khai thu\u1ebf s\u1ebd t\u0103ng cao so v\u1edbi th\u00f4ng t\u01b0 166\/2013\/TT-BTC. Sau \u0111\u00e2y K\u1ebf to\u00e1n xin chia s\u1ebb n\u1ed9i dung quan tr\u1ecdng n\u00e0y \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc nh\u01b0 sau:<\/p>\n<figure id=\"attachment_232180\" aria-describedby=\"caption-attachment-232180\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232180 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/Muc-phat-cham-nop-cac-loai-To-khai-thue-moi-nhat.jpg\" alt=\"M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p c\u00e1c lo\u1ea1i T\u1edd khai thu\u1ebf m\u1edbi nh\u1ea5t\" width=\"680\" height=\"453\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/Muc-phat-cham-nop-cac-loai-To-khai-thue-moi-nhat.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/Muc-phat-cham-nop-cac-loai-To-khai-thue-moi-nhat-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232180\" class=\"wp-caption-text\"><em>M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p c\u00e1c lo\u1ea1i T\u1edd khai thu\u1ebf m\u1edbi nh\u1ea5t theo ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/em><\/figcaption><\/figure>\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\/muc-phat-cham-nop\/#Muc_phat_cham_nop_cac_loai_to_khai_tu_2021\" >M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p c\u00e1c lo\u1ea1i t\u1edd khai t\u1eeb 2021<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/muc-phat-cham-nop\/#Can_cu_ap_dung\" >C\u0103n c\u1ee9 \u00e1p d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/muc-phat-cham-nop\/#Thoi_gian_ap_dung\" >Th\u1eddi gian \u00e1p d\u1ee5ng<\/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\/muc-phat-cham-nop\/#Van_ban_ap_dung_truoc_day\" >V\u0103n b\u1ea3n \u00e1p d\u1ee5ng tr\u01b0\u1edbc \u0111\u00e2y<\/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\/muc-phat-cham-nop\/#Muc_phat_cham_nop_to_khai_moi_nhat\" >M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai m\u1edbi nh\u1ea5t<\/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\/muc-phat-cham-nop\/#Muc_phat_cham_nop_cac_loai_to_khai_thue_Thong_tu_1662013\" >M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p c\u00e1c lo\u1ea1i t\u1edd khai thu\u1ebf (Th\u00f4ng t\u01b0 166\/2013)<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Muc_phat_cham_nop_cac_loai_to_khai_tu_2021\"><\/span>M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p c\u00e1c lo\u1ea1i t\u1edd khai t\u1eeb 2021<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_ap_dung\"><\/span>C\u0103n c\u1ee9 \u00e1p d\u1ee5ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u00a0Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_ap_dung\"><\/span>Th\u1eddi gian \u00e1p d\u1ee5ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>T\u1eeb ng\u00e0y 3\/12\/2020<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Van_ban_ap_dung_truoc_day\"><\/span>V\u0103n b\u1ea3n \u00e1p d\u1ee5ng tr\u01b0\u1edbc \u0111\u00e2y<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Th\u00f4ng t\u01b0 166\/2013\/TT-BTC hi\u1ec7u l\u1ef1c t\u1eeb 1\/1\/2014<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Muc_phat_cham_nop_to_khai_moi_nhat\"><\/span>M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai m\u1edbi nh\u1ea5t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<table class=\"aligncenter\" style=\"width: 82.84193089288632%; height: 510px;\" border=\"1\" width=\"471\">\n<tbody>\n<tr style=\"height: 44px;\">\n<td style=\"padding-left: 160px; height: 44px; width: 69.41896024464832%;\" width=\"329\"><span style=\"color: #0000ff;\"><strong>S\u1ed0 NG\u00c0Y CH\u1eacM N\u1ed8P<\/strong><\/span><\/td>\n<td style=\"height: 44px; padding-left: 40px; width: 29.357798165137616%;\" width=\"142\"><span style=\"color: #0000ff;\"><strong>M\u1ee8C PH\u1ea0T<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 42px;\">\n<td style=\"height: 42px; width: 69.41896024464832%;\" width=\"329\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 95%;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb <span style=\"color: #ed1c24;\">01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y<\/span> v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/td>\n<td style=\"height: 42px; text-align: left; width: 29.357798165137616%;\" width=\"142\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 95%;\"><strong>Ph\u1ea1t c\u1ea3nh c\u00e1o<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 42px;\">\n<td style=\"height: 42px; width: 69.41896024464832%;\" width=\"329\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 95%;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb <span style=\"color: #ed1c24;\">01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y<\/span><\/span><\/td>\n<td style=\"height: 42px; text-align: left; width: 29.357798165137616%;\" width=\"142\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 95%;\"><strong><span style=\"color: #ed1c24;\">2.000.000 VN\u0110 &#8211; 5.000.000<\/span> VN\u0110<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 42px;\">\n<td style=\"height: 42px; width: 69.41896024464832%;\" width=\"329\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 95%;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh <span style=\"color: #ed1c24;\">t\u1eeb 31 ng\u00e0y \u0111\u1ebfn 60 ng\u00e0y<\/span><\/span><\/td>\n<td style=\"height: 42px; text-align: left; width: 29.357798165137616%;\" width=\"142\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 95%;\"><strong><span style=\"color: #ed1c24;\">5.000.000 VN\u0110 &#8211; 8.000.000<\/span> VN\u0110<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 189px;\">\n<td style=\"height: 189px; width: 69.41896024464832%;\" width=\"329\">\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 95%;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh <span style=\"color: #ed1c24;\">t\u1eeb 61 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y<\/span><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 95%;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh <\/span><span style=\"color: #ed1c24;\">t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 95%;\"> nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/li>\n<li><span style=\"color: #ed1c24;\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 95%;\"> nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/li>\n<li><span style=\"color: #ed1c24;\">Kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 95%;\"> v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"height: 189px; text-align: left; width: 29.357798165137616%;\" width=\"142\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 95%;\"><strong><span style=\"color: #ed1c24;\">8.000.000 VN\u0110 &#8211; 15.000.000<\/span> VN\u0110<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 84px;\">\n<td style=\"height: 84px; width: 69.41896024464832%;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 95%;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf <span style=\"color: #ed1c24;\">qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean 90 ng\u00e0y<\/span> k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"height: 84px; text-align: left; width: 29.357798165137616%;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 95%;\"><strong><span style=\"color: #ed1c24;\">15.000.000 VN\u0110 &#8211; 25.000.000<\/span> VN\u0110<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div id=\"ja-containerwrap-fl\">\n<div id=\"ja-container\">\n<div id=\"ja-mainbody\">\n<div id=\"ja-content\">\n<div id=\"ja-content-top\">\n<div id=\"ja-content-bot\">\n<div id=\"ja-current-content\">\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em><span style=\"text-decoration: underline;\">L\u01b0u \u00fd:<\/span><\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>C\u00e1ch t\u00ednh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t:<\/em>\u00a0Th\u1eddi hi\u1ec7u \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>C\u00e1ch t\u00ednh t\u0103ng n\u1eb7ng, gi\u1ea3m nh\u1eb9:<\/em>\u00a0M\u1ed7i t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng gi\u1ea3m nh\u1eb9 th\u00ec t\u0103ng gi\u1ea3m 10% s\u1ed1 ti\u1ec1n ph\u1ea1t.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_232181\" aria-describedby=\"caption-attachment-232181\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232181 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/nghi-dinh-125-phat-cham-nop-cac-loai-to-khai-thue.jpg\" alt=\"M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p c\u00e1c lo\u1ea1i t\u1edd khai\" width=\"680\" height=\"453\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/nghi-dinh-125-phat-cham-nop-cac-loai-to-khai-thue.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/nghi-dinh-125-phat-cham-nop-cac-loai-to-khai-thue-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232181\" class=\"wp-caption-text\"><em>N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y s\u1ebd ch\u1ecbu m\u1ee9c ph\u1ea1t t\u1eeb 2.000.000 VN\u0110 &#8211; 5.000.000 VN\u0110<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Muc_phat_cham_nop_cac_loai_to_khai_thue_Thong_tu_1662013\"><\/span>M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p c\u00e1c lo\u1ea1i t\u1edd khai thu\u1ebf (Th\u00f4ng t\u01b0 166\/2013)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em><span style=\"text-decoration: underline;\"><span style=\"color: #ed1c24; text-decoration: underline;\">L\u01b0u \u00fd:<\/span> <\/span><\/em>Th\u00f4ng t\u01b0 166\/2013\/TT-BTC \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ee9c t\u1eeb 5\/12\/2020<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">SAU NG\u00c0Y CU\u1ed0I C\u00d9NG C\u1ee6A H\u1ea0N N\u1ed8P T\u1edc KHAI, B\u00c1O C\u00c1O THU\u1ebe M\u00c0 DOANH NGHI\u1ec6P CH\u01afA TH\u1ef0C HI\u1ec6N N\u1ed8P TH\u00cc \u0110\u00d3 G\u1eccI N\u1ed8P CH\u1eacM T\u1edc KHAI. TH\u1edcI H\u1ea0N N\u1ed8P C\u1ee6A C\u00c1C LO\u1ea0I T\u1edc KHAI, B\u00c1O C\u00c1O THU\u1ebe NH\u01af SAU:<\/span><\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">THEO \u0110I\u1ec0U \u0110I\u1ec0U 9 C\u1ee6A TH\u00d4NG T\u01af 166\/2013\/TT-BTC C\u00d3 HI\u1ec6U L\u1ef0C T\u1eea NG\u00c0Y 1\/1\/2014 \u0110\u1ec2 X\u1eec PH\u1ea0T \u0110\u1ed0I V\u1edaI H\u00c0NH VI CH\u1eacM N\u1ed8P H\u1ed2 S\u01a0 KHAI THU\u1ebe SO V\u1edaI TH\u1edcI H\u1ea0N QUY \u0110\u1ecaNH TH\u00cc M\u1ee8C PH\u1ea0T CH\u1eacM N\u1ed8P T\u1edc KHAI \u0110\u01af\u1ee2C QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2 NH\u01af SAU:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y m\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">2. Ph\u1ea1t ti\u1ec1n t\u1eeb 400.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">3. Ph\u1ea1t ti\u1ec1n t\u1eeb 800.000 \u0111\u1ed3ng \u0111\u1ebfn 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 10 ng\u00e0y \u0111\u1ebfn 20 ng\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">4. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.200.000 \u0111\u1ed3ng \u0111\u1ebfn 3.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 20 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">5. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.600.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 30 ng\u00e0y \u0111\u1ebfn 40 ng\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">6. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">a) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 40 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y.<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">b) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 90 ng\u00e0y nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">c) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">d) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m t\u00ednh theo qu\u00fd qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">7. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u1ea3 th\u1eddi gian gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">8. Kh\u00f4ng \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p><\/blockquote>\n<p>NG\u01af\u1edcI N\u1ed8P THU\u1ebe CH\u1eacM N\u1ed8P H\u1ed2 S\u01a0 KHAI THU\u1ebe B\u1eca X\u1eec PH\u1ea0T H\u00c0NH CH\u00cdNH NH\u01af TR\u00caN N\u1ebeU D\u1eaaN \u0110\u1ebeN CH\u1eacM N\u1ed8P TI\u1ec0N THU\u1ebe TH\u00cc PH\u1ea2I N\u1ed8P TI\u1ec0N CH\u1eacM N\u1ed8P THU\u1ebe THEO QUY \u0110\u1ecaNH C\u1ee6A PH\u00c1P LU\u1eacT.<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t khi kh\u00f4ng th\u1ee9c hi\u1ec7n n\u1ed9p t\u1edd khai ho\u1eb7c n\u1ed9p tr\u1ec5 t\u1edd khai theo qui \u0111\u1ecbnh, K\u1ebf to\u00e1n Gtax khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0<a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\" target=\"_blank\" rel=\"noopener\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>\u00a0&amp; quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi\u00a0chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.\u00a0M\u1ecdi chi ti\u1ebft xin vui l\u00f2ng li\u00ean h\u1ec7:<\/span><\/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>\n<div class=\"blog-share text-center\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"notranslate\" style=\"all: initial;\"><\/div>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c ch\u1eadm n\u1ed9p c\u00e1c lo\u1ea1i t\u1edd khai s\u1ebd d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng\u00a0doanh nghi\u1ec7p s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf ph\u1ea1t theo qui \u0111\u1ecbnh. K\u1ec3 t\u1eeb ng\u00e0y 5\/12\/2020 khi ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP c\u00e1c m\u1ee9c ph\u1ea1t v\u1ec1 n\u1ed9p ch\u1eadm c\u00e1c lo\u1ea1i T\u1edd khai thu\u1ebf s\u1ebd t\u0103ng cao so v\u1edbi th\u00f4ng t\u01b0 166\/2013\/TT-BTC. Sau \u0111\u00e2y K\u1ebf to\u00e1n xin chia [&#8230;]\n","protected":false},"author":1,"featured_media":232180,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[497],"tags":[838],"class_list":["post-25746","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tndn","tag-nop-to-khai"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/25746"}],"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=25746"}],"version-history":[{"count":11,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/25746\/revisions"}],"predecessor-version":[{"id":234150,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/25746\/revisions\/234150"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232180"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=25746"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=25746"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=25746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}