{"id":770,"date":"2023-03-09T03:05:19","date_gmt":"2023-03-09T03:05:19","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=770"},"modified":"2023-03-09T03:15:17","modified_gmt":"2023-03-09T03:15:17","slug":"thong-tu-13-2023-tt-btc-ngay-28-thang-02-nam-2023-huong-dan-thi-hanh-nghi-dinh-so-49-2022-nd-cp-ngay-29-thang-7-nam-2022-cua-chinh-phu-sua-doi-bo-sung-mot-so-dieu-cua-nghi-dinh-so-209-2013-nd-cp-ngay","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=770","title":{"rendered":"Th\u00f4ng t\u01b0 13\/2023\/TT-BTC ng\u00e0y 28 th\u00e1ng 02 n\u0103m 2023 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh."},"content":{"rendered":"\n

Th\u00f4ng t\u01b0 13\/2023\/TT-BTC ng\u00e0y 28 th\u00e1ng 02 n\u0103m 2023 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP ng\u00e0y 29 th\u00e1ng 7 n\u0103m 2022 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP v\u00e0 ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh.<\/strong><\/p>\n\n\n\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/em> ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP ng\u00e0y 29 th\u00e1ng<\/em> 7 n\u0103m 2022 c\u1ee7a Ch\u00ednh ph\u1ee7<\/em> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP , Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP ;<\/em><\/p>\n\n\n\n

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 thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2017\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/p>\n\n\n\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/em><\/p>\n\n\n\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP ng\u00e0y 29 th\u00e1ng 7 n\u0103m 2022 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP , Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP v\u00e0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/em> nh\u01b0 sau:<\/em><\/p>\n\n\n\n

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27 th\u00e1ng 02 n\u0103m 2015, Th\u00f4ng t\u01b0 s\u1ed1 130\/2016\/TT-BTC ng\u00e0y 12 th\u00e1ng 8 n\u0103m 2016<\/strong> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/strong><\/p>\n\n\n\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 10 \u0110i\u1ec1u 7 nh\u01b0 sau:<\/p>\n\n\n\n

\u201c10. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP ng\u00e0y 29 th\u00e1ng 7 n\u0103m 2022 c\u1ee7a Ch\u00ednh ph\u1ee7.\u201d<\/p>\n\n\n\n

2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 13 \u0110i\u1ec1u 7 nh\u01b0 sau:<\/p>\n\n\n\n

\u201c13. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u0111i\u1ec7n c\u1ee7a T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP ng\u00e0y 29 th\u00e1ng 7 n\u0103m 2022 c\u1ee7a Ch\u00ednh ph\u1ee7.\u201d<\/p>\n\n\n\n

3. Thay th\u1ebf kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 18 b\u1eb1ng kho\u1ea3n 2 m\u1edbi nh\u01b0 sau:<\/p>\n\n\n\n

\u201c2. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP ng\u00e0y 29 th\u00e1ng 7 n\u0103m 2022 c\u1ee7a Ch\u00ednh ph\u1ee7.\u201d<\/p>\n\n\n\n

\u0110i\u1ec1u 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m a.4 kho\u1ea3n 2 \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh nh\u01b0 sau:<\/strong><\/p>\n\n\n\n

\u201ca.4) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP ng\u00e0y 29 th\u00e1ng 7 n\u0103m 2022 c\u1ee7a Ch\u00ednh ph\u1ee7: B\u1ea3n sao m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c Gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn v\u1ec1 kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n.\u201d<\/p>\n\n\n\n

\u0110i\u1ec1u 3. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/p>\n\n\n\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 14 th\u00e1ng 4 n\u0103m 2023.<\/p>\n\n\n\n

2. Quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP ng\u00e0y 29 th\u00e1ng 7 n\u0103m 2022 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP ng\u00e0y 29 th\u00e1ng 7 n\u0103m 2022 c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n\n\n\n

a) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i ti\u1ec1n ho\u00e0n thu\u1ebf, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh theo M\u1eabu quy\u1ebft \u0111\u1ecbnh s\u1ed1 38 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2021\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u00e3 khai b\u1ed5 sung s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thu h\u1ed3i ho\u00e0n th\u00ec c\u01a1 s\u1edf kinh doanh v\u00e0 c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n theo M\u1eabu s\u1ed1 02\/KTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thu h\u1ed3i ho\u00e0n, ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n\n\n\n

b) S\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 b\u1ecb thu h\u1ed3i ho\u00e0n (bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ch\u01b0a b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u1ecb thu h\u1ed3i ho\u00e0n v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p ph\u00e1t sinh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u00e3 b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u1ecb thu h\u1ed3i ho\u00e0n v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p ph\u00e1t sinh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh), s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf (n\u1ebfu c\u00f3) \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 v\u00e0 M\u1ee5c 2 Ch\u01b0\u01a1ng V Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u1ecb thu h\u1ed3i ho\u00e0n n\u1ed9p th\u1eeba sau khi \u0111\u00e3 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u1ecb thu h\u1ed3i ho\u00e0n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb ngu\u1ed3n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n\n\n\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb, c\u01a1 s\u1edf kinh doanh ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi.\/.<\/p>\n\n\n\n

File \u0111\u00ednh k\u00e8m: Th\u00f4ng t\u01b0 13\/2023\/TT-BTC<\/a><\/em><\/p>\n\n\n\n