{"id":7644,"date":"2022-06-17T17:15:52","date_gmt":"2022-06-17T10:15:52","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=7246"},"modified":"2023-06-18T09:47:23","modified_gmt":"2023-06-18T02:47:23","slug":"thu-tuc-gia-han-nop-tien-thue-gtgt-tndn-va-tncn","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/thu-tuc-gia-han-nop-tien-thue-gtgt-tndn-va-tncn\/","title":{"rendered":"TH\u1ee6 T\u1ee4C GIA H\u1ea0N N\u1ed8P TI\u1ec0N THU\u1ebe GTGT, TNDN V\u00c0 TNCN"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2022\/06\/fb-1024x682.jpg\" alt=\"\" class=\"wp-image-8848\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2022\/06\/fb-1024x682.jpg 1024w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2022\/06\/fb-300x200.jpg 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2022\/06\/fb-768x512.jpg 768w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2022\/06\/fb.jpg 1430w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 34\/2022\/N\u0110-CP h\u01b0\u1edbng d\u1eabn\ntr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/p>\n\n\n\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp k\u00ea khai, n\u1ed9p\nthu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n g\u1eedi Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p\nthu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t (Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n) l\u1ea7n \u0111\u1ea7u ho\u1eb7c thay th\u1ebf khi ph\u00e1t hi\u1ec7n\nc\u00f3 sai s\u00f3t (b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed; g\u1eedi b\u1ea3n gi\u1ea5y tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf\nho\u1eb7c g\u1eedi qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh) theo M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh\nn\u00e0y cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp m\u1ed9t l\u1ea7n cho to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t\nph\u00e1t sinh trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai\nthu\u1ebf theo th\u00e1ng (ho\u1eb7c theo qu\u00fd) theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n kh\u00f4ng n\u1ed9p\nc\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng (ho\u1eb7c theo qu\u00fd) th\u00ec th\u1eddi h\u1ea1n n\u1ed9p\nch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/9\/2022, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1eabn th\u1ef1c hi\u1ec7n gia h\u1ea1n n\u1ed9p thu\u1ebf,\nti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u00e1c k\u1ef3 ph\u00e1t sinh \u0111\u01b0\u1ee3c gia h\u1ea1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb\ngia h\u1ea1n.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u00e1c kho\u1ea3n\n\u0111\u01b0\u1ee3c gia h\u1ea1n thu\u1ed9c nhi\u1ec1u \u0111\u1ecba b\u00e0n c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kh\u00e1c nhau th\u00ec c\u01a1 quan thu\u1ebf\nqu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m truy\u1ec1n th\u00f4ng tin g\u1eedi Gi\u1ea5y \u0111\u1ec1\nngh\u1ecb gia h\u1ea1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd c\u00f3 li\u00ean quan.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><strong><em>Theo <a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/thoi-su-phap-luat\/huong-dan-trinh-tu-thu-tuc-gia-han-thoi-han-nop-thue-gtgt-thue-tndn-thue-tncn-va-tien-thue-dat-nam--891717-15200.html\" target=\"_blank\" rel=\"noopener\">Th\u01b0\nvi\u1ec7n ph\u00e1p lu\u1eadt<\/a><\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 34\/2022\/N\u0110-CP h\u01b0\u1edbng d\u1eabn tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf nh\u01b0 sau: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp k\u00ea khai, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n g\u1eedi Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t (Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8848,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/7644"}],"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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=7644"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/7644\/revisions"}],"predecessor-version":[{"id":8849,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/7644\/revisions\/8849"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/8848"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=7644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=7644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=7644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}