{"id":444,"date":"2022-09-06T01:59:29","date_gmt":"2022-09-06T01:59:29","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=444"},"modified":"2025-08-12T13:16:05","modified_gmt":"2025-08-12T13:16:05","slug":"a-dang-ky-thue-lan-dau","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=444","title":{"rendered":"A. \u0110\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u"},"content":{"rendered":"\n

A1. \u0110\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n (tr\u1eeb c\u00e1 nh\u00e2n kinh doanh)<\/strong><\/p>\n\n\n\n

1. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n:<\/p>\n\n\n\n

a. \u0110\u0103ng k\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh:<\/p>\n\n\n\n

+ Ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 105\/2020\/TT-BTC ng\u00e0y 03\/12\/2020 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda Chi c\u1ee5c thu\u1ebf qu\u1eadn B\u00ecnh Th\u1ea1nh.<\/p>\n\n\n\n

+ Sau khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, b\u1ed9 ph\u1eadn ti\u1ebfp nh\u1eadn ki\u1ec3m tra h\u1ed3 s\u01a1. N\u1ebfu h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p l\u1ec7 b\u1ed9 ph\u1eadn ti\u1ebfp nh\u1eadn trao phi\u1ebfu h\u1eb9n tr\u1ea3 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1, n\u1ebfu h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p l\u1ec7 th\u00ec h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n thi\u1ec7n.<\/p>\n\n\n\n

b. \u0110\u0103ng k\u00fd qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed:<\/p>\n\n\n\n

Ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng nh\u1eadp trang thu\u1ebf \u0111i\u1ec7n t\u1eed ng\u00e0nh Thu\u1ebf \u0111\u1ec3 k\u00ea khai th\u00f4ng tin, t\u1ea3i v\u0103n b\u1ea3n v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 qua m\u1ea1ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed.<\/p>\n\n\n\n

Sau khi ho\u00e0n th\u00e0nh vi\u1ec7c g\u1eedi h\u1ed3 s\u01a1, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd nh\u1eadn th\u00f4ng b\u00e1o g\u1eedi qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng C\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf M\u1eabu s\u1ed1: 01-1\/TB-T\u0110T Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 19\/2021\/TT-BTC ng\u00e0y 18\/3\/2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh  <\/em>ho\u1eb7c l\u00fd do kh\u00f4ng ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf M\u1eabu s\u1ed1: 01-2\/TB-T\u0110T Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 19\/2021\/TT-BTC ng\u00e0y 18\/3\/2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c l\u00fd do kh\u00f4ng ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 \u0111\u1ec3 n\u1ed9p l\u1ea1i cho c\u01a1 quan thu\u1ebf thay th\u1ebf cho h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p c\u00f3 sai s\u00f3t theo h\u01b0\u1edbng d\u1eabn.<\/p>\n\n\n\n

2. Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1:<\/p>\n\n\n\n

C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00f4ng qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp v\u00e0 c\u00f3 \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp \u0111\u0103ng k\u00fd thu\u1ebf. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n g\u1ed3m: v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n v\u00e0 m\u1ed9t trong c\u00e1c gi\u1ea5y t\u1edd c\u1ee7a c\u00e1 nh\u00e2n (b\u1ea3n sao Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c b\u1ea3n sao Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam; b\u1ea3n sao H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam sinh s\u1ed1ng t\u1ea1i n\u01b0\u1edbc ngo\u00e0i);<\/p>\n\n\n\n

C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n v\u00e0o t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 05-\u0110K-TH-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u01a1 quan chi tr\u1ea3 thu nh\u1eadC\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp ho\u1eb7c kh\u00f4ng \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf cho c\u01a1 quan thu\u1ebf nh\u01b0 sau: T\u1ea1i Chi c\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c n\u01a1i c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd thu\u1ebf th\u00f4ng qua h\u1ed3 s\u01a1 khai. <\/p>\n\n\n\n

H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u l\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u01b0a c\u00f3 b\u1ea3n sao c\u00e1c gi\u1ea5y t\u1edd c\u00f2n hi\u1ec7u l\u1ef1c c\u1ee7a c\u00e1 nh\u00e2n (bao g\u1ed3m: Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam; H\u1ed9 chi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam sinh s\u1ed1ng t\u1ea1i n\u01b0\u1edbc ngo\u00e0i) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi k\u00e8m m\u1ed9t trong c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd n\u00e0y c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n\n\n\n

M\u1eabu s\u1ed1 05-\u0110K-TH-TCT<\/a> , M\u1eabu s\u1ed1 05-\u0110K-TCT<\/a><\/p>\n\n\n\n

3. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft:<\/p>\n\n\n\n

03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

A2. \u0110\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb n\u1ed9p thay cho nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i<\/strong><\/p>\n\n\n\n

1. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n:<\/p>\n\n\n\n

a. \u0110\u0103ng k\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh:<\/p>\n\n\n\n

Ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 105\/2020\/TT-BTC ng\u00e0y 03\/12\/2020 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda Chi c\u1ee5c thu\u1ebf qu\u1eadn B\u00ecnh Th\u1ea1nh.<\/p>\n\n\n\n

Sau khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, b\u1ed9 ph\u1eadn ti\u1ebfp nh\u1eadn ki\u1ec3m tra h\u1ed3 s\u01a1. N\u1ebfu h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p l\u1ec7 b\u1ed9 ph\u1eadn ti\u1ebfp nh\u1eadn trao phi\u1ebfu h\u1eb9n tr\u1ea3 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1, n\u1ebfu h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p l\u1ec7 th\u00ec h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n thi\u1ec7n.<\/p>\n\n\n\n

b. \u0110\u0103ng k\u00fd qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed:<\/p>\n\n\n\n

Ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 k\u00ea khai th\u00f4ng tin, t\u1ea3i v\u0103n b\u1ea3n \u0111i\u1ec7n t\u1eed, k\u00fd x\u00e1c th\u1ef1c h\u1ed3 s\u01a1 qua m\u1ea1ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed.<\/p>\n\n\n\n

Sau khi ho\u00e0n th\u00e0nh vi\u1ec7c g\u1eedi h\u1ed3 s\u01a1, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd nh\u1eadn th\u00f4ng b\u00e1o g\u1eedi qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng C\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf M\u1eabu s\u1ed1: 01-1\/TB-T\u0110T Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 19\/2021\/TT-BTC ng\u00e0y 18\/3\/2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/em> ho\u1eb7c l\u00fd do kh\u00f4ng ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf M\u1eabu s\u1ed1: 01-2\/TB-T\u0110T Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 19\/2021\/TT-BTC ng\u00e0y 18\/3\/2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/em> ho\u1eb7c l\u00fd do kh\u00f4ng ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 \u0111\u1ec3 n\u1ed9p l\u1ea1i cho c\u01a1 quan thu\u1ebf thay th\u1ebf cho h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p c\u00f3 sai s\u00f3t theo h\u01b0\u1edbng d\u1eabn.<\/p>\n\n\n\n

2. Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1:<\/p>\n\n\n\n

a. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb n\u1ed9p thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i:<\/p>\n\n\n\n

– T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 04.1-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 105\/2020\/TT-BTC;<\/p>\n\n\n\n

– B\u1ea3ng k\u00ea c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf th\u00f4ng qua b\u00ean Vi\u1ec7t Nam m\u1eabu s\u1ed1 04.1-\u0110K-TCT-BK.<\/p>\n\n\n\n

b. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c h\u1ee3p t\u00e1c kinh doanh v\u1edbi c\u00e1 nh\u00e2n:<\/p>\n\n\n\n

– T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 04.1-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 105\/2020\/TT-BTC;<\/p>\n\n\n\n

– B\u1ea3n sao h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n h\u1ee3p t\u00e1c kinh doanh.<\/p>\n\n\n\n

M\u1eabu S\u1ed1 04.1-\u0110K-TCT<\/a><\/p>\n\n\n\n

3. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft:<\/p>\n\n\n\n

03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"

A1. \u0110\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n (tr\u1eeb c\u00e1 nh\u00e2n kinh doanh) 1. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n: a. \u0110\u0103ng k\u00fd tr\u1ef1c […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":464,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36,4],"tags":[],"class_list":["post-444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nhom-1","category-thu-tuc-hanh-chinh"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=444"}],"version-history":[{"count":11,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/444\/revisions"}],"predecessor-version":[{"id":463,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/444\/revisions\/463"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/media\/464"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}