{"id":639,"date":"2022-11-21T06:39:07","date_gmt":"2022-11-21T06:39:07","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=639"},"modified":"2022-11-21T06:57:26","modified_gmt":"2022-11-21T06:57:26","slug":"mot-so-luu-y-ve-nghia-vu-ke-khai-nop-thue-cua-nguoi-nop-thue-trong-thang-11-nam-2022","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=639","title":{"rendered":"M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u00e1ng 11 n\u0103m 2022"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh l\u01b0u \u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 m\u1ed9t s\u1ed1 ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u00e1ng 11 n\u0103m 2022, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/h2>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng) theo th\u00e1ng th\u00ec th\u1eddi h\u1ea1n nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 10 n\u0103m 2022 v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf l\u00e0 ng\u00e0y 21\/11\/2022. (do ng\u00e0y 20\/11\/2022 l\u00e0 ng\u00e0y ch\u1ee7 nh\u1eadt n\u00ean ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n k\u1ec1 sau \u0111\u00f3 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6a, \u0111\u01b0\u1ee3c b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2022\/N\u0110-CP ng\u00e0y 30\/10\/2022 c\u1ee7a Ch\u00ednh ph\u1ee7)<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4 n\u0103m 2022 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 34\/2022\/N\u0110-CP th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1ea5m nh\u1ea5t l\u00e0 ng\u00e0y 21\/11\/2022. (do ng\u00e0y 20\/11\/2022 l\u00e0 ng\u00e0y ch\u1ee7 nh\u1eadt n\u00ean ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n k\u1ec1 sau \u0111\u00f3 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6a, \u0111\u01b0\u1ee3c b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2022\/N\u0110-CP ng\u00e0y 30\/10\/2022 c\u1ee7a Ch\u00ednh ph\u1ee7)<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi 50% s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u00e1t sinh ph\u1ea3i n\u1ed9p n\u0103m 2022 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 34\/2022\/N\u0110-CP th\u00ec th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/11\/2022.<\/p>\n\n\n\n<p><em>L\u01b0u \u00fd: Qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00ec s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n. Qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/em><\/p>\n\n\n\n<p>C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh tr\u00e2n tr\u1ecdng th\u00f4ng b\u00e1o.\/.<\/p>\n\n\n\n<p><em>(Ngu\u1ed3n: C\u1ee5c Thu\u1ebf Th\u00e0nh Ph\u1ed1 H\u1ed3 Ch\u00ed Minh)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh l\u01b0u \u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 m\u1ed9t s\u1ed1 ngh\u0129a <a class=\"mh-excerpt-more\" href=\"https:\/\/www.binhthanhtax.gov.vn\/?p=639\" title=\"M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u00e1ng 11 n\u0103m 2022\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":31337,"featured_media":644,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,1,10],"tags":[],"class_list":["post-639","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-ve-thue","category-tin-tuc","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/639","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\/31337"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=639"}],"version-history":[{"count":1,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/639\/revisions"}],"predecessor-version":[{"id":640,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/639\/revisions\/640"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/media\/644"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}