{"id":697,"date":"2023-01-05T01:42:43","date_gmt":"2023-01-05T01:42:43","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=697"},"modified":"2023-01-05T01:43:41","modified_gmt":"2023-01-05T01:43:41","slug":"thoi-han-nop-ho-so-ke-khai-nop-thue-trong-thang-01-nam-2023-va-quyet-toan-thue-nam-2022","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=697","title":{"rendered":"TH\u1edcI H\u1ea0N N\u1ed8P H\u1ed2 S\u01a0 K\u00ca KHAI, N\u1ed8P THU\u1ebe TRONG TH\u00c1NG 01 N\u0102M 2023 V\u00c0 QUY\u1ebeT TO\u00c1N THU\u1ebe N\u0102M 2022"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"650\" height=\"429\" src=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2023\/01\/16tax.webp\" alt=\"\" class=\"wp-image-699\" srcset=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2023\/01\/16tax.webp 650w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2023\/01\/16tax-300x198.webp 300w\" sizes=\"auto, (max-width: 650px) 100vw, 650px\" \/><\/figure>\n<\/div>\n\n\n<p>C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP ng\u00e0y 04 th\u00e1ng 10 n\u0103m 2016 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 22\/2020\/N\u0110-CP ng\u00e0y 24\/02\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i;<\/p>\n\n\n\n<p>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 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;<\/p>\n\n\n\n<p>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n<p>\u0110\u1ec3 h\u1ed7 tr\u1ee3 Qu\u00fd doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c (g\u1ecdi t\u1eaft l\u00e0 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p) th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi ngh\u0129a v\u1ee5 thu\u1ebf, Chi c\u1ee5c Thu\u1ebf qu\u1eadn B\u00ecnh Th\u1ea1nh xin l\u01b0u \u00fd th\u1eddi h\u1ea1n n\u1ed9p m\u1ed9t s\u1ed1 h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf trong c\u00e1c th\u00e1ng \u0111\u1ea7u n\u0103m 2023 nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>I. N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf trong th\u00e1ng 01\/2023 g\u1ed3m:<\/strong><\/p>\n\n\n\n<p><strong><em>1. L\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2023:<\/em><\/strong><\/p>\n\n\n\n<p id=\"yui_patched_v3_11_0_1_1672879058177_456\">&#8211; Trong n\u0103m 2022, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, ho\u1eb7c c\u00f3 th\u00e0nh l\u1eadp th\u00eam \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ho\u1eb7c c\u00f3 thay \u0111\u1ed5i v\u1ec1 v\u1ed1n th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t ng\u00e0y<strong>&nbsp;30\/01\/2023<\/strong>.<\/p>\n\n\n\n<p>&#8211; Th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t ng\u00e0y<strong>&nbsp;30\/01\/2023<\/strong>.<\/p>\n\n\n\n<p>&#8211; M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i nh\u01b0 sau:<\/p>\n\n\n\n<p>a) V\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng: 3.000.000 \u0111\u1ed3ng\/n\u0103m;<\/p>\n\n\n\n<p>b) V\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng: 2.000.000 \u0111\u1ed3ng\/n\u0103m;<\/p>\n\n\n\n<p>c) Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c: 1.000.000 \u0111\u1ed3ng\/n\u0103m.<\/p>\n\n\n\n<p><strong><em>2. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN):<\/em><\/strong><\/p>\n\n\n\n<p>&#8211; Th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 4\/2022 l\u00e0 ng\u00e0y&nbsp;<strong>30\/01\/2023<\/strong>.<\/p>\n\n\n\n<p>&#8211;&nbsp;T\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p 04 qu\u00fd th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1&nbsp;thu\u1ebf n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb sau ng\u00e0y&nbsp;30\/01\/2023&nbsp;\u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y n\u1ed9p s\u1ed1&nbsp;thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n<p><strong><em>3. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT):<\/em><\/strong><\/p>\n\n\n\n<p>Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf GTGT nh\u01b0 sau:<\/p>\n\n\n\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf theo th\u00e1ng: \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12\/2022, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y&nbsp;<strong>27\/01\/2023<\/strong>.<\/p>\n\n\n\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf theo qu\u00fd: \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 4\/2022, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y&nbsp;<strong>31\/01\/2023<\/strong>.<\/p>\n\n\n\n<p><strong><em>4. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng:<\/em><\/strong><\/p>\n\n\n\n<p>T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/p>\n\n\n\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf theo th\u00e1ng: \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12\/2022, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y&nbsp;<strong>27\/01\/2023<\/strong>.<\/p>\n\n\n\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf theo qu\u00fd: \u0111\u1ed1i v\u1edbi k\u1ef3 khai thu\u1ebf qu\u00fd 4\/2022, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y&nbsp;<strong>31\/01\/2023<\/strong>.<\/p>\n\n\n\n<p><strong><em>5<\/em><\/strong><strong><em>. Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/em><\/strong><strong><em>,&nbsp;<\/em><\/strong><strong><em>thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/em><\/strong><strong><em>,&nbsp;<\/em><\/strong><strong><em>thu\u1ebf t\u00e0i nguy\u00ean<\/em><\/strong>:<\/p>\n\n\n\n<p>T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p c\u00f3 k\u00ea khai thu\u1ebf&nbsp;ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t,&nbsp;thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng,&nbsp;thu\u1ebf t\u00e0i nguy\u00ean&nbsp;(tr\u1eeb d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean) th\u00ec th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf&nbsp;th\u00e1ng 12\/2022 v\u00e0 n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y&nbsp;<strong>27\/01\/2023<\/strong>.<\/p>\n\n\n\n<p><strong>II. N\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2022 v\u00e0 n\u1ed9p thu\u1ebf theo quy\u1ebft to\u00e1n ch\u1eadm nh\u1ea5t ng\u00e0y 31\/03\/2023:<\/strong><\/p>\n\n\n\n<p><strong><em>1. Thu\u1ebf TNDN:<\/em><\/strong><\/p>\n\n\n\n<p>T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 s\u1ed1 thu\u1ebf TNDN c\u00f2n ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n (n\u1ebfu c\u00f3).<\/p>\n\n\n\n<p><strong><em>2. Thu\u1ebf TNCN:<\/em><\/strong><\/p>\n\n\n\n<p>T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng (kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN) c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf TNCN c\u00f2n ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n (n\u1ebfu c\u00f3).<\/p>\n\n\n\n<p><strong><em>3. Thu\u1ebf t\u00e0i nguy\u00ean:<\/em><\/strong><\/p>\n\n\n\n<p>T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf theo ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n v\u00e0 \u0111\u00e3 k\u00ea khai (n\u1ebfu c\u00f3).<\/p>\n\n\n\n<p><strong>III. L\u01b0u \u00fd:<\/strong><\/p>\n\n\n\n<p><strong>1.&nbsp;<\/strong><strong>\u0110\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf&nbsp;<\/strong>(theo&nbsp;Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7)&nbsp;nh\u01b0 sau:<\/p>\n\n\n\n<p>&#8211; Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/p>\n\n\n\n<p>&#8211; Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9).<\/p>\n\n\n\n<p>&#8211; Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 31 ng\u00e0y \u0111\u1ebfn 60 ng\u00e0y.<\/p>\n\n\n\n<p>&#8211; Ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/p>\n\n\n\n<p>a) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 61 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y;<\/p>\n\n\n\n<p>b) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/p>\n\n\n\n<p>c) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/p>\n\n\n\n<p>d) Kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>&#8211; Ph\u1ea1t ti\u1ec1n t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 143 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n<p><strong>2. \u0110\u1ed1i v\u1edbi vi\u1ec7c ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf&nbsp;<\/strong>(theo&nbsp;Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13\/6\/2019)&nbsp;nh\u01b0 sau:<\/p>\n\n\n\n<p>T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p&nbsp;ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n&nbsp;quy \u0111\u1ecbnh&nbsp;ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/p>\n\n\n\n<p>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, Chi c\u1ee5c Thu\u1ebf qu\u1eadn B\u00ecnh Th\u1ea1nh khuy\u1ebfn ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf n\u00eau tr\u00ean ch\u1ee7 \u0111\u1ed9ng k\u00ea khai thu\u1ebf v\u00e0 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1eeb \u0111\u1ea7u th\u00e1ng 01\/2023 \u0111\u1ebfn tr\u01b0\u1edbc k\u1ef3 ngh\u1ec9 T\u1ebft Nguy\u00ean \u0111\u00e1n.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p v\u01b0\u1edbng m\u1eafc, Qu\u00fd doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c vui l\u00f2ng li\u00ean h\u1ec7 Chi c\u1ee5c Thu\u1ebf qu\u1eadn B\u00ecnh Th\u1ea1nh:<\/p>\n\n\n\n<p>&#8211; Ph\u00f2ng K\u00ea khai &#8211; K\u1ebf to\u00e1n thu\u1ebf &#8211; Tin h\u1ecdc: s\u1ed1 \u0111i\u1ec7n tho\u1ea1i 028. 3843 4314;<\/p>\n\n\n\n<p id=\"yui_patched_v3_11_0_1_1672879058177_464\">&#8211; Ph\u00f2ng T\u1ed5ng h\u1ee3p &#8211; Nghi\u1ec7p v\u1ee5 &#8211; D\u1ef1 to\u00e1n &#8211; Tuy\u00ean truy\u1ec1n &#8211; H\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: s\u1ed1 \u0111i\u1ec7n tho\u1ea1i 028. 3551 0304.<\/p>\n\n\n\n<p id=\"yui_patched_v3_11_0_1_1672879058177_459\">Tr\u00e2n tr\u1ecdng.\/.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 139\/2016\/N\u0110-CP ng\u00e0y 04 th\u00e1ng 10 n\u0103m 2016 \u0111\u01b0\u1ee3c s\u1eeda <a class=\"mh-excerpt-more\" href=\"https:\/\/www.binhthanhtax.gov.vn\/?p=697\" title=\"TH\u1edcI H\u1ea0N N\u1ed8P H\u1ed2 S\u01a0 K\u00ca KHAI, N\u1ed8P THU\u1ebe TRONG TH\u00c1NG 01 N\u0102M 2023 V\u00c0 QUY\u1ebeT TO\u00c1N THU\u1ebe N\u0102M 2022\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,12,1,10],"tags":[],"class_list":["post-697","post","type-post","status-publish","format-standard","hentry","category-tin-ve-thue","category-tin-tong-hop","category-tin-tuc","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/697","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=697"}],"version-history":[{"count":2,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/697\/revisions"}],"predecessor-version":[{"id":701,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/697\/revisions\/701"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}