{"id":459,"date":"2022-09-06T01:26:00","date_gmt":"2022-09-06T01:26:00","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=459"},"modified":"2025-08-12T13:16:05","modified_gmt":"2025-08-12T13:16:05","slug":"b-thay-doi-thong-tin-dang-ky-thue","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=459","title":{"rendered":"B. Thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf"},"content":{"rendered":"\n

B.1. Thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0ng kh\u00f4ng l\u00e0m thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp<\/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 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf 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 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

– T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 105\/2020\/TT-BTC;<\/p>\n\n\n\n

– B\u1ea3n sao Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp, ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p n\u1ebfu th\u00f4ng tin tr\u00ean c\u00e1c Gi\u1ea5y t\u1edd n\u00e0y c\u00f3 thay \u0111\u1ed5i.<\/p>\n\n\n\n

M\u1eabu s\u1ed1 08-MST<\/a><\/p>\n\n\n\n

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

– Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i th\u00f4ng tin kh\u00f4ng c\u00f3 tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf: 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i th\u00f4ng tin tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf: 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

B.2. Thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf l\u00e0m thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd<\/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 thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i) 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.<\/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 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 \u0110\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 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 105\/2020\/TT-BTC ng\u00e0y 03\/12\/2020 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh:<\/p>\n\n\n\n

– T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo th\u00f4ng t\u01b0 105\/2020\/TT-BTC ng\u00e0y 03\/12\/2020 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh v\u00e0 c\u00e1c gi\u1ea5y t\u1edd kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0.<\/p>\n\n\n\n

b. \u0110\u1ed1i v\u1edbi Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ecba \u0110i\u1ec3m a, b, c, \u0111, h, n Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 105\/2020\/TT-BTC ng\u00e0y 03\/12\/2020 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh, g\u1ed3m:<\/p>\n\n\n\n

– T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo th\u00f4ng t\u01b0 105\/2020\/TT-BTC ng\u00e0y 03\/12\/2020 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

– B\u1ea3n sao Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, ho\u1eb7c V\u0103n b\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba ch\u1ec9 tr\u00ean c\u00e1c Gi\u1ea5y t\u1edd c\u00f3 thay \u0111\u1ed5i.<\/p>\n\n\n\n

M\u1eabu s\u1ed1 08-MST<\/a><\/p>\n\n\n\n

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

07 (b\u1ea3y) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 c\u1ee7a Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (\u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf), 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 bi\u00ean b\u1ea3n, k\u1ebft lu\u1eadn ki\u1ec3m tra (\u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf), c\u01a1 quan thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m m\u1eabu s\u1ed1 09-MST.<\/p>\n","protected":false},"excerpt":{"rendered":"

B.1. Thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0ng kh\u00f4ng l\u00e0m thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp 1. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":466,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36,4],"tags":[],"class_list":["post-459","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\/459","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=459"}],"version-history":[{"count":2,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/459\/revisions"}],"predecessor-version":[{"id":465,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/459\/revisions\/465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/media\/466"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}