{"id":11569,"date":"2025-08-08T13:28:36","date_gmt":"2025-08-08T06:28:36","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11569"},"modified":"2025-08-08T13:28:36","modified_gmt":"2025-08-08T06:28:36","slug":"diem-moi-ve-mien-le-phi-truoc-ba-nha-dat-tu-ngay-01-07-2025","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/diem-moi-ve-mien-le-phi-truoc-ba-nha-dat-tu-ngay-01-07-2025\/","title":{"rendered":"\u0110I\u1ec2M M\u1edaI V\u1ec0 MI\u1ec4N L\u1ec6 PH\u00cd TR\u01af\u1edaC B\u1ea0 NH\u00c0 \u0110\u1ea4T T\u1eea NG\u00c0Y 01\/07\/2025"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"975\" height=\"649\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/08\/image-1.png\" alt=\"\" class=\"wp-image-11570\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/08\/image-1.png 975w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/08\/image-1-300x200.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/08\/image-1-768x511.png 768w\" sizes=\"(max-width: 975px) 100vw, 975px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ng\u00e0y 01\/07\/2025, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 67\/2025\/TT-BTC s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 13\/2022\/TT-BTC h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 10\/2022\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, trong \u0111\u00f3 c\u00f3 s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 \u0111\u1ea5t. Theo \u0111\u00f3, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 v\u00e0 kho\u1ea3n 9 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 13\/2022\/TT-BTC (h\u01b0\u1edbng d\u1eabn v\u1ec1 mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 \u0111\u1ea5t v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p) c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<p>1. Nh\u00e0, \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u1ed9ng \u0111\u1ed3ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00f4n gi\u00e1o, c\u01a1 s\u1edf t\u00edn ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 10\/2022\/N\u0110-CP l\u00e0 nh\u00e0 tr\u00ean \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 212, \u0110i\u1ec1u 213 Lu\u1eadt \u0110\u1ea5t \u0111ai 2024 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc c\u00f4ng nh\u1eadn ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng, bao g\u1ed3m:<\/p>\n\n\n\n<ul>\n<li>\u0110\u1ea5t c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 s\u1edf t\u00f4n gi\u00e1o, tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c t\u00f4n gi\u00e1o, t\u1ed5 ch\u1ee9c t\u00f4n gi\u00e1o tr\u1ef1c thu\u1ed9c v\u00e0 c\u00f4ng tr\u00ecnh t\u00f4n gi\u00e1o h\u1ee3p ph\u00e1p kh\u00e1c.<\/li>\n\n\n\n<li>\u0110\u1ea5t c\u00f3 c\u00f4ng tr\u00ecnh l\u00e0 \u0111\u00ecnh, \u0111\u1ec1n, mi\u1ebfu, am, nh\u00e0 th\u1edd h\u1ecd.<\/li>\n<\/ul>\n\n\n\n<p>2. Nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 ngh\u00e8o; nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 26 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 10\/2022\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 175\/2025\/N\u0110-CP).<\/p>\n\n\n\n<p>Trong \u0111\u00f3: H\u1ed9 ngh\u00e8o l\u00e0 h\u1ed9 gia \u0111\u00ecnh m\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai, n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u00e0 h\u1ed9 ngh\u00e8o do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ho\u1eb7c \u0111\u01b0\u1ee3c \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, \u0111\u1eb7c khu n\u01a1i c\u01b0 tr\u00fa x\u00e1c nh\u1eadn l\u00e0 h\u1ed9 ngh\u00e8o theo quy \u0111\u1ecbnh v\u1ec1 chu\u1ea9n ngh\u00e8o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n\n\n\n<p class=\"has-text-align-right\">&nbsp;<a href=\"https:\/\/drive.google.com\/file\/d\/14aZq1NYFPDU7ViulabXhtSj4sQZpqDvs\/view\" target=\"_blank\" rel=\"noopener\"><strong><em>Th\u00f4ng t\u01b0 s\u1ed1 67\/2025\/TT-BTC<\/em><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 01\/07\/2025, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 67\/2025\/TT-BTC s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 13\/2022\/TT-BTC h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 10\/2022\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, trong \u0111\u00f3 c\u00f3 s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 \u0111\u1ea5t. Theo \u0111\u00f3, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 v\u00e0 kho\u1ea3n 9 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11570,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11569"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=11569"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11569\/revisions"}],"predecessor-version":[{"id":11571,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11569\/revisions\/11571"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11570"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}