Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 52\/2021\/N\u0110-CP quy \u0111\u1ecbnh gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u1ecb t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c b\u1edfi d\u1ecbch b\u1ec7nh Covid-19.<\/p>\n\n\n\n
T\u1ea1i Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh th\u1eddi gian gia h\u1ea1n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n
1. \u0110\u1ed1i v\u1edbi thu\u1ebf GTGT (tr\u1eeb thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u): Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u00e1t sinh ph\u1ea3i n\u1ed9p (bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf ph\u00e2n b\u1ed5 cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh, s\u1ed1 thu\u1ebf n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh) c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 3 \u0111\u1ebfn th\u00e1ng 8 n\u0103m 2021 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng) v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 1, qu\u00fd 2 n\u0103m 2021 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebf GTGT theo qu\u00fd) c\u1ee7a c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c. Th\u1eddi gian gia h\u1ea1n l\u00e0 05 th\u00e1ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT t\u1eeb th\u00e1ng 3 \u0111\u1ebfn th\u00e1ng 6 n\u0103m 2021 v\u00e0 qu\u00fd 1, qu\u00fd 2 n\u0103m 2021, th\u1eddi gian gia h\u1ea1n l\u00e0 04 th\u00e1ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT c\u1ee7a th\u00e1ng 7 n\u0103m 2021, th\u1eddi gian gia h\u1ea1n l\u00e0 03 th\u00e1ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT c\u1ee7a th\u00e1ng 8 n\u0103m 2021. Th\u1eddi gian gia h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n
2. \u0110\u1ed1i v\u1edbi thu\u1ebf TNDN: Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd 1, qu\u00fd 2 k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2021 c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh. Th\u1eddi gian gia h\u1ea1n l\u00e0 03 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n
3. \u0110\u1ed1i v\u1edbi thu\u1ebf GTGT, thu\u1ebf TNCN c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh: Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p n\u0103m 2021 c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1ea1i kho\u1ea3n n\u00e0y ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2021.\\<\/p>\n\n\n\n
4. \u0110\u1ed1i v\u1edbi ti\u1ec1n thu\u00ea \u0111\u1ea5t: Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p k\u1ef3 \u0111\u1ea7u n\u0103m 2021 c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111ang \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ef1c ti\u1ebfp theo Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c H\u1ee3p \u0111\u1ed3ng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m. Th\u1eddi gian gia h\u1ea1n l\u00e0 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y 31 th\u00e1ng 5 n\u0103m 2021.<\/p>\n\n\n\n
Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m nh\u01b0 sau:<\/p>\n\n\n\n
\u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp k\u00ea khai, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n g\u1eedi Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u1ea7n \u0111\u1ea7u ho\u1eb7c thay th\u1ebf khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t (b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed; g\u1eedi b\u1ea3n gi\u1ea5y tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf ho\u1eb7c g\u1eedi qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh) theo M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp m\u1ed9t l\u1ea7n cho to\u00e0n b\u1ed9 c\u00e1c k\u1ef3 c\u1ee7a c\u00e1c s\u1eafc thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gia h\u1ea1n c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo th\u00e1ng (ho\u1eb7c theo qu\u00fd) theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t kh\u00f4ng n\u1ed9p c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng (ho\u1eb7c theo qu\u00fd) th\u00ec th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2021, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1eabn th\u1ef1c hi\u1ec7n gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u00e1c k\u1ef3 ph\u00e1t sinh \u0111\u01b0\u1ee3c gia h\u1ea1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n.<\/p>\n\n\n\n
\u2013 \u0110\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2020\/N\u0110-CP v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh t\u01b0\u01a1ng \u1ee9ng (n\u1ebfu c\u00f3) v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2021.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 52\/2021\/N\u0110-CP quy \u0111\u1ecbnh gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-96","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/96","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=96"}],"version-history":[{"count":2,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/96\/revisions"}],"predecessor-version":[{"id":273,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/96\/revisions\/273"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/media\/117"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=96"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=96"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=96"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}