{"id":2647,"date":"2022-06-18T04:24:05","date_gmt":"2022-06-18T04:24:05","guid":{"rendered":"https:\/\/mva.vn\/?p=2647"},"modified":"2023-04-21T04:53:11","modified_gmt":"2023-04-21T04:53:11","slug":"cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/","title":{"rendered":"Official Letter 4153\/TCT-CS 2021 implementing Resolution 406\/NQ-UBTVQH15 MVA Vietnam"},"content":{"rendered":"Follow along with\u00a0<\/span>MVA Vietnam<\/span><\/strong><\/a>\u00a0to analyze\u00a0<\/span>Official Letter 4153\/TCT-CS 2021.<\/span><\/strong>\u00a0Your business will understand the new changes and amendments of the official letter, so that you can have plans in the upcoming plans. .<\/span><\/p>\n

Related services:<\/span><\/strong>
\n\u00bb\u00a0<\/span>Specializing in business investment, sale and transfer, project transfer, investment consulting, business agency.<\/span><\/strong><\/a>
\n\u00bb\u00a0<\/span>Accounting and Auditing Services<\/span><\/strong><\/a>
\n\u00bb\u00a0<\/span>Corporate Law Services<\/span><\/strong><\/a>
\n\u00bb\u00a0<\/span>Real Estate MVA Land<\/span><\/strong><\/a><\/em><\/p>\n

\"Cong-van-4153tct-cs-trien-khai-quyet-406nq-ubtvqh15-huong-dan-lap-hoa-don-doi-voi-doi-tuong-giam-thue-gtgt-931641457309\"
Official letter 4153\/TCT-CS has any changes or corrections, let’s explore with MVA Vietnam.<\/span><\/figcaption><\/figure>\n

 <\/p>\n\n\n\n\n
\n

MINISTRY OF FINANCE<\/span>
\nGeneral Department of Taxation<\/span><\/strong>
\n\u2014\u2014-<\/span><\/p>\n<\/td>\n

\n

SOCIALIST REPUBLIC OF VIETNAM<\/span>
\nIndependence \u2013 Freedom \u2013 Happiness<\/span><\/strong>
\n\u2014\u2014\u2014\u2014\u2014<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

No.: 4153\/TCT-CS<\/span>
\nRe: Implementation of Resolution No. 406\/NQ-UBTVQH15.<\/span><\/p>\n<\/td>\n

\n

Hanoi,\u00a0 October\u00a0<\/span><\/em>29\u00a0<\/span><\/em>\u00a0, 2021<\/span><\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/div>\n

 <\/p>\n

To: Tax Departments of provinces and centrally run cities.<\/span><\/strong><\/p>\n

On October 19, 2021, the National Assembly Standing Committee issued Resolution No. 406\/NQ-UBTVQH15 on a number of solutions to support businesses and people affected by the Covid-19 epidemic (hereinafter referred to as the Covid-19 epidemic). “Resolution”).<\/span><\/p>\n

On October 27, 2021, the Government issued Decree No. 92\/2021\/ND-CP detailing the implementation of the Resolution.<\/span><\/p>\n

On October 28, 2021, the Ministry of Finance issued Official Letter No. 12373\/BTC-TCT to the People’s Committees of the provinces and centrally-run cities and a number of related ministries on the implementation of Resolution No. 406\/NQ -UBTVQH15.<\/span><\/p>\n

In order to promptly and effectively implement the Resolution, following the Official Dispatch No. 08\/CD-TCT dated October 22, 2021, the General Department of Taxation has the following comments:<\/span><\/p>\n

1.<\/span><\/strong>\u00a0\u00a0The General Department of Taxation shall copy and send the full text of Decree No. 92\/2021\/ND-CP dated October 27, 2021 of the Government for Tax Departments to implement.\u00a0In the process of implementing the Resolution, the Decree needs to create favorable conditions for businesses, organizations and people, and at the same time have the responsibility to check and supervise the selling prices of goods and services (prices exclusive of VAT). ) from November 1, 2021 of businesses and organizations in the area to achieve the goal of consumers enjoying benefits from the reduction of VAT according to the provisions of Clause 3, Article 1 and Clause 1, Article 2 of this Law. Resolution.\u00a0In case of detecting the phenomenon of taking advantage of the State’s policies to increase the selling price of goods and services eligible for VAT reduction, it is necessary to promptly advise the People’s Committee of the province and city to handle them.<\/span><\/p>\n

2.<\/span><\/strong>\u00a0\u00a0Invoicing for goods and services subject to VAT reduction<\/span><\/p>\n

In Clause 3, Article 3 of Decree No. 92\/202\u00a0<\/span>1<\/span><\/a>\u00a0\/ND-CP, the order and procedures for VAT reduction are as follows:<\/span><\/p>\n

\u201c3.\u00a0Order and procedures for implementation<\/span><\/em><\/p>\n

a) For enterprises and\u00a0\u00a0<\/span><\/em>organizations\u00a0<\/span><\/em>\u00a0specified at Point\u00a0\u00a0<\/span><\/em>a ,\u00a0<\/span><\/em>\u00a0Clause 2 of this Article, when\u00a0<\/span><\/em>making\u00a0<\/em>value –\u00a0<\/em>\u00a0added\u00a0<\/em><\/span>invoices ,\u00a0<\/span><\/em>\u00a0they\u00a0<\/em>provide\u00a0<\/em>goods\u00a0<\/em>and services\u00a0\u00a0<\/em>subject\u00a0<\/em>to\u00a0<\/em>price\u00a0<\/em>reduction\u00a0<\/em>.\u00a0<\/em>\u00a0value-added, in\u00a0<\/em>the\u00a0<\/em>value\u00a0<\/em>-added tax line,\u00a0<\/em>write\u00a0<\/em>“the\u00a0<\/em>\u00a0prescribed tax\u00a0<\/em>rate\u00a0<\/em>(5% or 10%)\u00a0\u00a0<\/em>x\u00a0<\/em>\u00a070%”;\u00a0<\/em>value\u00a0<\/em>added\u00a0<\/em>tax\u00a0<\/em>;\u00a0<\/em>_\u00a0<\/em>t\u00a0<\/em>amount\u00a0<\/em>of\u00a0<\/em>money\u00a0<\/em>\u00a0the\u00a0<\/em>buyer\u00a0<\/em>must\u00a0<\/em>_<\/em><\/span>i pay\u00a0<\/span><\/em>n\u00a0<\/span><\/em>.\u00a0To\u00a0<\/span><\/em>receive\u00a0<\/span><\/em>\u00a0value-added invoices\u00a0<\/em>,\u00a0<\/em>enterprises\u00a0<\/em>,\u00a0<\/em>goods\u00a0\u00a0<\/em>production and business organizations, and service providers declare output value-added tax, enterprises and\u00a0<\/em><\/span>production\u00a0<\/span><\/em>and\u00a0<\/em>\u00a0business organizations purchase goods , the service of declaration and deduction of input value-added tax according to the\u00a0<\/em>\u00a0reduced tax amount recorded on the value-added invoice\u00a0<\/em>.<\/em><\/span><\/p>\n

b) For enterprises and organizations specified at Point b, Clause 2 of this Article, when making sales invoices for the provision of goods and services subject to value-added tax reduction\u00a0<\/span><\/em>,\u00a0<\/span><\/em>in the column “Total money” fully write down the money for goods and services before the reduction, in the line “Additional money for goods and services” write the number that has decreased by\u00a0<\/span><\/em>30\u00a0<\/span><\/em>\u00a0% of the rate on revenue, and at the same time note\u00a0<\/span><\/em>:\u00a0<\/em>\u00a0”\u00a0<\/em><\/span>reduced\u00a0<\/span><\/em>… (\u00a0<\/em>amount\u00a0<\/em>\u00a0) equivalent to 30% of the rate\u00a0<\/em>to\u00a0<\/em>\u00a0calculate value added tax according to Resolution No.\u00a0<\/em>406\u00a0<\/em>\u00a0\/NQ-UBTVQH15\u201d\u00a0<\/em>.\u00a0<\/em>“<\/em><\/span><\/p>\n

Based on the above provisions, the General Department of Taxation guides the example of invoice making as follows:<\/span><\/p>\n

Example 1:<\/span><\/p>\n

Company A, which is an enterprise that calculates VAT by the deduction method, provides transportation services for Company B under the contract signed between the two parties, the taxable price is VND 20,000,000.\u00a0Transportation services are subject to a 10% tax rate and are eligible for a 30% reduction in VAT rate from November 1, 2021 to the end of December 31, 2021.\u00a0On November 15, 2021, Company A provides transportation services for Company B, when making a VAT invoice to deliver to Company B, Company A records the following:<\/span><\/p>\n

In the column “Goods and services” write: “Transportation services”<\/span><\/p>\n

Selling price recorded: 20,000,000 VND<\/span><\/p>\n

VAT rate recorded: \u201c10% x 70%\u201d<\/span><\/p>\n

VAT amount recorded: \u201c1,400,000 VND\u201d<\/span><\/p>\n

Total payment price: \u201c21,400,000 VND\u201d.<\/span><\/p>\n

Based on the VAT invoice, Company A declares output VAT, Company B declares and deducts VAT according to the reduced tax amount written on the invoice as VND 1,400,000.<\/span><\/p>\n

Example 2:<\/span><\/p>\n

Organization X, which calculates VAT according to the percentage method on revenue, provides accommodation services for customer Y in 02 days of November 2021 with a listed room price of VND 1,500,000\/day. .\u00a0According to the provisions of Clause 2, Article 13 of Circular No. 219\/2013\/TT-BTC dated December 31, 2021 of the Ministry of Finance, accommodation services apply the percentage rate for calculating VAT on revenue of 5%.\u00a0During the period of VAT reduction according to Resolution No. 406\/NQ-UBTVQH15 of the Standing Committee of the National Assembly, organization X calculates the reduced VAT amount and issues a sales invoice to deliver to customer Y as follows:<\/span><\/p>\n

In the column \u201cGoods and services\u201d write: \u201cAccommodation services\u201d<\/span><\/p>\n

In the column \u201cInto money\u201d write: \u201c3,000,000 VND\u201d (1,500,000 VND x 2)<\/span><\/p>\n

Calculate the amount of VAT to be reduced: 3,000,000 x 5% x 30% = 45,000 VND<\/span><\/p>\n

In the line “Adding money for goods and services”\u00a0\u00a0<\/span>(\u00a0<\/span><\/em>which is the\u00a0<\/span><\/em>amount\u00a0<\/span><\/em>\u00a0the buyer has to pay to the seller\u00a0\u00a0<\/span><\/em>)\u00a0<\/span><\/em>write<\/span><\/em>\u00a0\u00a0the amount that has been reduced by 30%, the percentage of revenue is “2,955,000 VND”, at the same time. note: “reduced by VND 45,000, equivalent to 30% of the percentage of revenue according to Decree No. 406\/NQ-UBTVQH15”.<\/span><\/p>\n

The General Department of Taxation requires Tax Departments to thoroughly understand and strictly implement the above contents.\u00a0In the course of implementation, if difficulties and problems arise, the Tax Departments are requested to report to the General Department for timely handling.<\/span><\/p>\n

 <\/p>\n\n\n\n
Receiving place:<\/span><\/em><\/strong>
\n\u2013 As above;<\/span>
\n\u2013 Leaders of the Ministry (to b\/c);<\/span>
\n– Leaders of the General Department of Taxation;<\/span>
\n\u2013 Departments\/Units under the Corporation;<\/span>
\n\u2013 Save VT, CS (3).<\/span><\/td>\n		\n

KT.\u00a0GENERAL DIRECTOR<\/span>
\nDEPARTMENT DEPARTMENT DIRECTOR<\/span><\/strong><\/p>\n

Vu Xuan Bach<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\"Phu00038
MVA Vietnam is a leading company in Business Buying and Selling, Accounting Services, Auditing, and Business Law.\u00a0Your trusted business destination.<\/span><\/figcaption><\/figure>\n

 <\/p>\n

MVA Vietnam \u2013 Success Comes From Difference<\/span><\/strong><\/p>\n

Contact now:<\/span><\/div>\n
MVA VIETNAM ACCOUNTING AND AUDIT CO., LTD<\/span><\/div>\n
\"\ud83c\udfe0\"<\/span>\u00a0LK3 \u2013 04, Loc Ninh urban area, TT.\u00a0Chuc Son, H. Chuong My, City.\u00a0Hanoi<\/span><\/div>\n
\"\ud83d\udce9\"<\/span>\u00a0Email: dungtq.mva@gmail.com<\/div>\n
\"\u260e\"<\/span>: 024.7109.7766<\/span><\/div>\n
\"\ud83d\udcde\"<\/span>\u00a0: 0981.350.666<\/span><\/div>\n
Website:\u00a0http:\/\/mva.vn<\/a><\/div>","protected":false},"excerpt":{"rendered":"

Follow along with\u00a0MVA Vietnam\u00a0to analyze\u00a0Official Letter 4153\/TCT-CS 2021.\u00a0Your business will understand the new changes and amendments of the official letter, so that you can have plans in the upcoming plans. . Related services: \u00bb\u00a0Specializing in business investment, sale and transfer, project transfer, investment consulting, business agency. \u00bb\u00a0Accounting and Auditing Services \u00bb\u00a0Corporate Law Services \u00bb\u00a0Real Estate..<\/p>\n","protected":false},"author":1,"featured_media":2648,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[477,478,422,114,120,122,117,327],"yoast_head":"\nOfficial Letter 4153\/TCT-CS 2021 implementing Resolution 406\/NQ-UBTVQH15 MVA Vietnam - MVA B\u1eafc Giang<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Official Letter 4153\/TCT-CS 2021 implementing Resolution 406\/NQ-UBTVQH15 MVA Vietnam - MVA B\u1eafc Giang\" \/>\n<meta property=\"og:description\" content=\"Follow along with\u00a0MVA Vietnam\u00a0to analyze\u00a0Official Letter 4153\/TCT-CS 2021.\u00a0Your business will understand the new changes and amendments of the official letter, so that you can have plans in the upcoming plans. . Related services: \u00bb\u00a0Specializing in business investment, sale and transfer, project transfer, investment consulting, business agency. \u00bb\u00a0Accounting and Auditing Services \u00bb\u00a0Corporate Law Services \u00bb\u00a0Real Estate..\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA B\u1eafc Giang\" \/>\n<meta property=\"article:published_time\" content=\"2022-06-18T04:24:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-21T04:53:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2022\/06\/cong-van-4153tct-cs-trien-khai-nghi-quyet-406nq-ubtvqh15-huong-dan-lap-hoa-don-doi-voi-doi-tuong-giam-thue-gtgt-931641457309.png\" \/>\n\t<meta property=\"og:image:width\" content=\"899\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/\",\"url\":\"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/\",\"name\":\"Official Letter 4153\/TCT-CS 2021 implementing Resolution 406\/NQ-UBTVQH15 MVA Vietnam - MVA B\u1eafc Giang\",\"isPartOf\":{\"@id\":\"https:\/\/dichvuketoan.net.vn\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2022\/06\/cong-van-4153tct-cs-trien-khai-nghi-quyet-406nq-ubtvqh15-huong-dan-lap-hoa-don-doi-voi-doi-tuong-giam-thue-gtgt-931641457309.png\",\"datePublished\":\"2022-06-18T04:24:05+00:00\",\"dateModified\":\"2023-04-21T04:53:11+00:00\",\"author\":{\"@id\":\"https:\/\/dichvuketoan.net.vn\/en\/#\/schema\/person\/b072eaa3c1f3bb58758566fa07a25749\"},\"breadcrumb\":{\"@id\":\"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/#primaryimage\",\"url\":\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2022\/06\/cong-van-4153tct-cs-trien-khai-nghi-quyet-406nq-ubtvqh15-huong-dan-lap-hoa-don-doi-voi-doi-tuong-giam-thue-gtgt-931641457309.png\",\"contentUrl\":\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2022\/06\/cong-van-4153tct-cs-trien-khai-nghi-quyet-406nq-ubtvqh15-huong-dan-lap-hoa-don-doi-voi-doi-tuong-giam-thue-gtgt-931641457309.png\",\"width\":899,\"height\":600,\"caption\":\"Cong-van-4153tct-cs-trien-khai-nghi-quyet-406nq-ubtvqh15-huong-dan-lap-hoa-don-doi-voi-doi-tuong-giam-thue-gtgt-931641457309\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Trang ch\u1ee7\",\"item\":\"https:\/\/dichvuketoan.net.vn\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"C\u00f4ng v\u0103n 4153\/TCT-CS 2021 tri\u1ec3n khai Ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 MVA Vi\u1ec7t Nam\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/dichvuketoan.net.vn\/en\/#website\",\"url\":\"https:\/\/dichvuketoan.net.vn\/en\/\",\"name\":\"MVA B\u1eafc Giang\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/dichvuketoan.net.vn\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/dichvuketoan.net.vn\/en\/#\/schema\/person\/b072eaa3c1f3bb58758566fa07a25749\",\"name\":\"mvavietnam\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/dichvuketoan.net.vn\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/215eb866ad42605d98d8a581285540b0?s=96&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/215eb866ad42605d98d8a581285540b0?s=96&r=g\",\"caption\":\"mvavietnam\"},\"url\":\"https:\/\/dichvuketoan.net.vn\/en\/author\/mvavietnam\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Official Letter 4153\/TCT-CS 2021 implementing Resolution 406\/NQ-UBTVQH15 MVA Vietnam - MVA B\u1eafc Giang","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/","og_locale":"en_US","og_type":"article","og_title":"Official Letter 4153\/TCT-CS 2021 implementing Resolution 406\/NQ-UBTVQH15 MVA Vietnam - MVA B\u1eafc Giang","og_description":"Follow along with\u00a0MVA Vietnam\u00a0to analyze\u00a0Official Letter 4153\/TCT-CS 2021.\u00a0Your business will understand the new changes and amendments of the official letter, so that you can have plans in the upcoming plans. . Related services: \u00bb\u00a0Specializing in business investment, sale and transfer, project transfer, investment consulting, business agency. \u00bb\u00a0Accounting and Auditing Services \u00bb\u00a0Corporate Law Services \u00bb\u00a0Real Estate..","og_url":"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/","og_site_name":"MVA B\u1eafc Giang","article_published_time":"2022-06-18T04:24:05+00:00","article_modified_time":"2023-04-21T04:53:11+00:00","og_image":[{"width":899,"height":600,"url":"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2022\/06\/cong-van-4153tct-cs-trien-khai-nghi-quyet-406nq-ubtvqh15-huong-dan-lap-hoa-don-doi-voi-doi-tuong-giam-thue-gtgt-931641457309.png","type":"image\/png"}],"author":"mvavietnam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"mvavietnam","Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/","url":"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/","name":"Official Letter 4153\/TCT-CS 2021 implementing Resolution 406\/NQ-UBTVQH15 MVA Vietnam - MVA B\u1eafc Giang","isPartOf":{"@id":"https:\/\/dichvuketoan.net.vn\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/#primaryimage"},"image":{"@id":"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/#primaryimage"},"thumbnailUrl":"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2022\/06\/cong-van-4153tct-cs-trien-khai-nghi-quyet-406nq-ubtvqh15-huong-dan-lap-hoa-don-doi-voi-doi-tuong-giam-thue-gtgt-931641457309.png","datePublished":"2022-06-18T04:24:05+00:00","dateModified":"2023-04-21T04:53:11+00:00","author":{"@id":"https:\/\/dichvuketoan.net.vn\/en\/#\/schema\/person\/b072eaa3c1f3bb58758566fa07a25749"},"breadcrumb":{"@id":"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/#primaryimage","url":"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2022\/06\/cong-van-4153tct-cs-trien-khai-nghi-quyet-406nq-ubtvqh15-huong-dan-lap-hoa-don-doi-voi-doi-tuong-giam-thue-gtgt-931641457309.png","contentUrl":"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2022\/06\/cong-van-4153tct-cs-trien-khai-nghi-quyet-406nq-ubtvqh15-huong-dan-lap-hoa-don-doi-voi-doi-tuong-giam-thue-gtgt-931641457309.png","width":899,"height":600,"caption":"Cong-van-4153tct-cs-trien-khai-nghi-quyet-406nq-ubtvqh15-huong-dan-lap-hoa-don-doi-voi-doi-tuong-giam-thue-gtgt-931641457309"},{"@type":"BreadcrumbList","@id":"https:\/\/dichvuketoan.net.vn\/cong-van-4153-tct-cs-2021-trien-khai-nghi-quyet-406-nq-ubtvqh15-mva-viet-nam\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/dichvuketoan.net.vn\/"},{"@type":"ListItem","position":2,"name":"C\u00f4ng v\u0103n 4153\/TCT-CS 2021 tri\u1ec3n khai Ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 MVA Vi\u1ec7t Nam"}]},{"@type":"WebSite","@id":"https:\/\/dichvuketoan.net.vn\/en\/#website","url":"https:\/\/dichvuketoan.net.vn\/en\/","name":"MVA B\u1eafc Giang","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dichvuketoan.net.vn\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/dichvuketoan.net.vn\/en\/#\/schema\/person\/b072eaa3c1f3bb58758566fa07a25749","name":"mvavietnam","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/dichvuketoan.net.vn\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/215eb866ad42605d98d8a581285540b0?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/215eb866ad42605d98d8a581285540b0?s=96&r=g","caption":"mvavietnam"},"url":"https:\/\/dichvuketoan.net.vn\/en\/author\/mvavietnam\/"}]}},"_links":{"self":[{"href":"https:\/\/dichvuketoan.net.vn\/en\/wp-json\/wp\/v2\/posts\/2647"}],"collection":[{"href":"https:\/\/dichvuketoan.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dichvuketoan.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dichvuketoan.net.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dichvuketoan.net.vn\/en\/wp-json\/wp\/v2\/comments?post=2647"}],"version-history":[{"count":0,"href":"https:\/\/dichvuketoan.net.vn\/en\/wp-json\/wp\/v2\/posts\/2647\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dichvuketoan.net.vn\/en\/wp-json\/wp\/v2\/media\/2648"}],"wp:attachment":[{"href":"https:\/\/dichvuketoan.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dichvuketoan.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dichvuketoan.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}