\n
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Hi\u1ec7n nay, doanh nghi\u1ec7p, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh\u00a0s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/strong>\u00a0s\u1ebd\u00a0kh\u00f4ng ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb<\/strong>\u00a0\u0111\u1ebfn c\u01a1 quan thu\u1ebf\u00a0tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1 ch\u01b0a kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c<\/strong>,\u00a0c\u01a1 quan thu\u1ebf ph\u1ea3i b\u00e1n ch\u1ee9ng t\u1eeb do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in<\/strong>\u00a0cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 s\u1eed d\u1ee5ng.<\/p>\n
C\u1ee5 th\u1ec3, doanh nghi\u1ec7p, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ch\u1ec9 ph\u1ea3i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 1: S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf do h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1 v\u00e0 ch\u01b0a kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c<\/strong><\/h6>\n
Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 20\u00a0Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>:<\/p>\n
\u2013 Tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p k\u1ef9 thu\u1eadt chuy\u1ec3n sang h\u1ec7 th\u1ed1ng d\u1ef1 ph\u00f2ng v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 c\u00e1c s\u1ef1 c\u1ed1 n\u00eau tr\u00ean.<\/p>\n
T\u1ed5ng c\u1ee5c Thu\u1ebf l\u1ef1a ch\u1ecdn m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u1ee7y quy\u1ec1n c\u1ea5p m\u00e3 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1.<\/p>\n
\u2013 Tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi gian ch\u01b0a kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c s\u1ef1 c\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 gi\u1ea3i ph\u00e1p b\u00e1n ch\u1ee9ng t\u1eeb do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 s\u1eed d\u1ee5ng.<\/p>\n
Sau khi h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n g\u1eedi b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb gi\u1ea5y \u0111\u00e3 mua c\u1ee7a c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 BC26\/H\u0110G Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo\u00a0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 2:\u00a0Khi chia, t\u00e1ch, s\u00e1p nh\u1eadp, ph\u00e1 s\u1ea3n, gi\u1ea3i th\u1ec3<\/strong><\/h6>\nT\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 29\u00a0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>\u00a0quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o theo s\u1ef1 ki\u1ec7n ph\u00e1t sinh.<\/p>\n
C\u1ee5 th\u1ec3, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb v\u00e0 b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb s\u1eed d\u1ee5ng trong k\u1ef3 c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf khi:<\/p>\n
+ Chia, t\u00e1ch, s\u00e1p nh\u1eadp, ph\u00e1 s\u1ea3n, gi\u1ea3i th\u1ec3 hay chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu.<\/p>\n
+ Giao, kho\u00e1n, b\u00e1n, cho thu\u00ea doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/p>\n
Tr\u01b0\u1edbc \u0111\u00e2y, doanh nghi\u1ec7p, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb mua c\u1ee7a c\u01a1 quan thu\u1ebf c\u0169ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb v\u00e0 b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb s\u1eed d\u1ee5ng trong k\u1ef3.<\/p>\n
Tuy nhi\u00ean, t\u1eeb ng\u00e0y 01\/7\/2022 khi\u00a0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c,\u00a0t\u1ea5t c\u1ea3 doanh nghi\u1ec7p, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u1ec1u ph\u1ea3i chuy\u1ec3n sang s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/strong>\u00a0n\u00ean s\u1ebd\u00a0kh\u00f4ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb n\u1eefa<\/strong>\u00a0v\u00e0 ch\u1ec9 ph\u1ea3i n\u1ed9p n\u1ebfu thu\u1ed9c 01 trong 02 tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean.<\/p>\n
L\u01b0u \u00fd<\/strong>: Hi\u1ec7n t\u1ea1i t\u00f9y t\u1eebng c\u1ee5c Thu\u1ebf s\u1ebd c\u00f3 quy \u0111\u1ecbnh kh\u00e1c nhau v\u1ec1 vi\u1ec7c\u00a0c\u1ea7n hay kh\u00f4ng c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o<\/strong>\u00a0(b\u1ea3ng k\u00ea) t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0c\u1ee7a qu\u00fd kh\u00f4ng ph\u00e1t sinh ch\u1ee9ng t\u1eeb<\/strong>, v\u00ec v\u1eady \u0111\u01a1n v\u1ecb c\u1ea7n trao \u0111\u1ed5i v\u1edbi c\u00e1n b\u1ed9 Thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh. Th\u00f4ng th\u01b0\u1eddng c\u00f3 c\u00e1c c\u00e1ch h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/p>\n
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C\u1ee5c Thu\u1ebf H\u1ed3 Ch\u00ed Minh: CTKT \u0111i\u1ec7n t\u1eed theo th\u00f4ng t\u01b0 78\/2021\/TT-BTC kh\u00f4ng c\u1ea7n \u0111\u0103ng k\u00fd, truy\u1ec1n nh\u1eadn, kh\u00f4ng c\u1ea7n n\u1ed9p b\u1ea3ng k\u00ea t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng.<\/li>\n
C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i:\n
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\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u1edbn: kh\u00f4ng c\u1ea7n n\u1ed9p b\u1ea3ng k\u00ea.<\/li>\n
\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf: \u0111\u01a1n v\u1ecb vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi c\u00e1n b\u1ed9 Thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/li>\n<\/ul>\n<\/li>\n
G\u1eedi theo ch\u1ee9ng t\u1eeb gi\u1ea5y c\u0169 \u2013 m\u1eabu CTT25A\/C: \u0111\u01a1n v\u1ecb l\u00e0m m\u1eabu gi\u1ea5y g\u1eedi nh\u01b0 v\u1edbi ch\u1ee9ng t\u1eeb gi\u1ea5y tr\u01b0\u1edbc \u0111\u00e2y.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Hi\u1ec7n nay, doanh nghi\u1ec7p, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh\u00a0s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed\u00a0s\u1ebd\u00a0kh\u00f4ng ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb\u00a0\u0111\u1ebfn c\u01a1 quan thu\u1ebf\u00a0tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1 ch\u01b0a kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c,\u00a0c\u01a1…<\/p>\n","protected":false},"author":106,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-15509","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15509","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/users\/106"}],"replies":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/comments?post=15509"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15509\/revisions"}],"predecessor-version":[{"id":18401,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15509\/revisions\/18401"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=15509"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=15509"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=15509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}