{"id":16794,"date":"2023-03-22T08:57:02","date_gmt":"2023-03-22T01:57:02","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=16794"},"modified":"2025-10-28T09:27:11","modified_gmt":"2025-10-28T02:27:11","slug":"ca-nhan-nuoc-ngoai-dai-su-quan-lanh-su-quan-neu-thuoc-dien-phai-quyet-toan-thue-thi-nop-o-dau","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/ca-nhan-nuoc-ngoai-dai-su-quan-lanh-su-quan-neu-thuoc-dien-phai-quyet-toan-thue-thi-nop-o-dau\/","title":{"rendered":"C\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ea1i s\u1ee9 qu\u00e1n, l\u00e3nh s\u1ef1 qu\u00e1n n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf \u1edf \u0111\u00e2u?"},"content":{"rendered":"<h5><strong>1. M\u1ee5c \u0111\u00edch<\/strong><\/h5>\n<p>Gi\u1ea3i \u0111\u00e1p n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n tr\u1ea3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1eeb T\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf,\u00a0<strong>\u0110\u1ea1i s\u1ee9 qu\u00e1n<\/strong>,\u00a0<strong>L\u00e3nh s\u1ef1 qu\u00e1n\u00a0<\/strong>thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<h5><strong>2. Gi\u1ea3i th\u00edch<\/strong><\/h5>\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng nh\u1eadn thu nh\u1eadp t\u1eeb ngu\u1ed3n tr\u1ea3 \u1edf n\u01b0\u1edbc ngo\u00e0i, T\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao kh\u00f4ng thu\u1ed9c qu\u1ea3n l\u00fd c\u1ee7a Chi c\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n. Theo nguy\u00ean t\u1eafc ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd, h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c ti\u1ebfp nh\u1eadn t\u1ea1i <strong>C\u1ee5c Thu\u1ebf<\/strong>\u00a0c\u1ea5p t\u1ec9nh\/th\u00e0nh ph\u1ed1 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ea9m quy\u1ec1n v\u00e0 d\u1eef li\u1ec7u \u0111\u1ed1i so\u00e1t.<\/p>\n<h5><strong>3. H\u01b0\u1edbng d\u1eabn<\/strong><\/h5>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh C\u1ee5c Thu\u1ebf n\u01a1i c\u01b0 tr\u00fa: n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa\/t\u1ea1m tr\u00fa ho\u1eb7c n\u01a1i l\u00e0m vi\u1ec7c ch\u00ednh t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<li>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh: t\u1edd khai quy\u1ebft to\u00e1n, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3), ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu \u0111\u1ec1 ngh\u1ecb mi\u1ec5n tr\u1eeb\/kh\u1ea5u tr\u1eeb), gi\u1ea5y t\u1edd ch\u1ee9ng minh c\u01b0 tr\u00fa.<\/li>\n<li>N\u1ed9p h\u1ed3 s\u01a1:\n<ul>\n<li>Tr\u1ef1c tuy\u1ebfn qua c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a\u00a0<strong>C\u1ee5c Thu\u1ebf<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng, ho\u1eb7c<\/li>\n<li>Tr\u1ef1c ti\u1ebfp\/b\u01b0u ch\u00ednh \u0111\u1ebfn\u00a0<strong>C\u1ee5c Thu\u1ebf<\/strong>\u00a0c\u1ea5p t\u1ec9nh\/th\u00e0nh ph\u1ed1 n\u01a1i c\u01b0 tr\u00fa\/l\u00e0m vi\u1ec7c.<\/li>\n<\/ul>\n<\/li>\n<li>Theo d\u00f5i th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn, b\u1ed5 sung (n\u1ebfu c\u00f3) v\u00e0 quy\u1ebft \u0111\u1ecbnh ho\u00e0n\/n\u1ed9p th\u00eam thu\u1ebf.<\/li>\n<\/ul>\n<h5><strong>4. L\u01b0u \u00fd<\/strong><\/h5>\n<ul>\n<li>Kh\u00f4ng n\u1ed9p t\u1ea1i\u00a0<strong>Chi c\u1ee5c Thu\u1ebf<\/strong>. C\u01a1 quan ti\u1ebfp nh\u1eadn l\u00e0\u00a0<strong>C\u1ee5c Thu\u1ebf<\/strong>.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i n\u01a1i c\u01b0 tr\u00fa trong n\u0103m, \u01b0u ti\u00ean n\u01a1i c\u01b0 tr\u00fa cu\u1ed1i n\u0103m t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u1ee5c \u0111\u00edch Gi\u1ea3i \u0111\u00e1p n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n tr\u1ea3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1eeb T\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf,\u00a0\u0110\u1ea1i s\u1ee9 qu\u00e1n,\u00a0L\u00e3nh s\u1ef1 qu\u00e1n\u00a0thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf. 2. Gi\u1ea3i th\u00edch \u0110\u1ed1i&#8230;<\/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-16794","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16794","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=16794"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16794\/revisions"}],"predecessor-version":[{"id":22007,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16794\/revisions\/22007"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=16794"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=16794"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=16794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}