{"id":5171,"date":"2024-09-23T12:35:07","date_gmt":"2024-09-23T12:35:07","guid":{"rendered":"https:\/\/dichvuketoan.net.vn\/?p=5171"},"modified":"2024-09-23T12:35:07","modified_gmt":"2024-09-23T12:35:07","slug":"thu-tuc-gia-han-nop-thue-moi-nhat-duoc-sua-doi","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/thu-tuc-gia-han-nop-thue-moi-nhat-duoc-sua-doi\/","title":{"rendered":"Th\u1ee7 t\u1ee5c gia h\u1ea1n n\u1ed9p thu\u1ebf m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>Ng\u00e0y 11\/9\/2024, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 2127\/Q\u0110-BTC v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ee7 t\u1ee5c trong l\u0129nh v\u1ef1c thu\u1ebf. D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n MVA B\u1eafc Giang\u00a0xin chia s\u1ebb v\u1ec1 th\u1ee7 t\u1ee5c gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:\"\"<\/span><\/p>\n

Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n gia h\u1ea1n n\u1ed9p thu\u1ebf m\u1edbi nh\u1ea5t<\/strong><\/span><\/h3>\n


\nB\u01b0\u1edbc 1: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf l\u1eadp h\u1ed3 s\u01a1 v\u00e0 g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/strong><\/span><\/h3>\n

(i) Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2024<\/span><\/em>
\nTheo Ngh\u1ecb \u0111\u1ecbnh 64\/2024\/N\u0110-CP: 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 (sau \u0111\u00e2y g\u1ecdi l\u00e0 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n) 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 64\/2024\/N\u0110-CP cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp m\u1ed9t l\u1ea7n cho to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u00e1t sinh trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf \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.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n 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\/9\/2024, c\u01a1 quan 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.<\/span><\/p>\n

(ii) Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t ho\u1eb7c l\u1eafp r\u00e1p trong n\u01b0\u1edbc<\/span><\/em>
\nTheo Ngh\u1ecb \u0111\u1ecbnh 65\/2024\/N\u0110-CP: Ng\u01b0\u1eddi n\u1ed9p 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 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed ho\u1eb7c g\u1eedi b\u1ea3n gi\u1ea5y tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf ho\u1eb7c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh) theo M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 65\/2024\/N\u0110-CP 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 \u0111\u01b0\u1ee3c gia h\u1ea1n c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t kh\u00f4ng n\u1ed9p c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u00ec th\u1eddi h\u1ea1n n\u1ed9p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/11\/2024, c\u01a1 quan thu\u1ebf v\u1eabn th\u1ef1c hi\u1ec7n gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 65\/2024\/N\u0110-CP.<\/span><\/p>\n

\nB\u01b0\u1edbc 2: C\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/strong><\/span><\/h3>\n

(i) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf, g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh c\u00f4ng ch\u1ee9c thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3 theo quy \u0111\u1ecbnh.<\/span><\/em>
\nL\u01b0u \u00fd:<\/strong>\u00a0\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 64\/2024\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 65\/2024\/N\u0110-CP th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 k\u1ebft qu\u1ea3.<\/span>
\n(ii) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed, vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 thu\u1ebf do c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span>
\nTheo Ngh\u1ecb \u0111\u1ecbnh 64\/2024\/N\u0110-CP: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gia h\u1ea1n thu\u1ed9c nhi\u1ec1u \u0111\u1ecba b\u00e0n c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kh\u00e1c nhau th\u00ec c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m truy\u1ec1n th\u00f4ng tin g\u1eedi Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd c\u00f3 li\u00ean quan.<\/span><\/p>\n

\"\"<\/p>\n

C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gia h\u1ea1n n\u1ed9p thu\u1ebf m\u1edbi nh\u1ea5t<\/strong><\/span>
\n– N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf.<\/span>
\n– G\u1eedi qua h\u1ec7 th\u1ed1ng b\u01b0u ch\u00ednh.<\/span>
\n– G\u1eedi h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed (C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf\/C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN).<\/span><\/p>\n

H\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf m\u1edbi nh\u1ea5t<\/strong><\/span>
\n(i) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo M\u1eabu s\u1ed1 01\/GHAN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/span>
\n(ii) T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 th\u00eam c\u00e1c t\u00e0i li\u1ec7u sau:<\/span>
\n– Tr\u01b0\u1eddng h\u1ee3p do thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, ph\u1ea3i c\u00f3:<\/strong><\/span>
\n\u00a0+ T\u00e0i li\u1ec7u ch\u1ee9ng th\u1ef1c v\u1ec1 th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m x\u1ea3y ra thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd (b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf).<\/span>
\n\u00a0+ V\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb v\u1eadt ch\u1ea5t b\u1ecb thi\u1ec7t h\u1ea1i do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u.<\/span>
\n\u00a0+ V\u0103n b\u1ea3n (b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i (n\u1ebfu c\u00f3).<\/span>
\n\u00a0+ C\u00e1c ch\u1ee9ng t\u1eeb (b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c ph\u1ea3i c\u00f3:<\/strong><\/span>
\n\u00a0+ V\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb v\u1eadt ch\u1ea5t b\u1ecb thi\u1ec7t h\u1ea1i do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u.<\/span>
\n\u00a0+ T\u00e0i li\u1ec7u ch\u1ee9ng th\u1ef1c v\u1ec1 th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m x\u1ea3y ra b\u1ea5t kh\u1ea3 kh\u00e1ng c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n; t\u00e0i li\u1ec7u ch\u1ee9ng minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ng\u1eebng, ngh\u1ec9 s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p do chi\u1ebfn tranh, b\u1ea1o lo\u1ea1n, \u0111\u00ecnh c\u00f4ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ng\u1eebng, ngh\u1ec9 s\u1ea3n xu\u1ea5t, kinh doanh (b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf).<\/span>
\n\u00a0+ T\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c g\u1eb7p r\u1ee7i ro kh\u00f4ng thu\u1ed9c nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m ch\u1ee7 quan c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng ngu\u1ed3n t\u00e0i ch\u00ednh n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u1ecb thi\u1ec7t h\u1ea1i do g\u1eb7p r\u1ee7i ro kh\u00f4ng thu\u1ed9c nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m ch\u1ee7 quan c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf).<\/span>
\n\u00a0+ C\u00e1c ch\u1ee9ng t\u1eeb (b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ea3i c\u00f3:<\/strong><\/span>
\n\u00a0+ Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf).<\/span>
\n\u00a0+ \u0110\u1ec1 \u00e1n ho\u1eb7c ph\u01b0\u01a1ng \u00e1n di d\u1eddi, trong \u0111\u00f3 th\u1ec3 hi\u1ec7n r\u00f5 k\u1ebf ho\u1ea1ch v\u00e0 ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n di d\u1eddi c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf).<\/span>
\n(iii) Tr\u01b0\u1eddng h\u1ee3p gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t: Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh 64\/2024\/N\u0110-CP.<\/span>
\n(iv) Tr\u01b0\u1eddng h\u1ee3p gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t ho\u1eb7c l\u1eafp r\u00e1p trong n\u01b0\u1edbc: Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo Ngh\u1ecb \u0111\u1ecbnh 65\/2024\/N\u0110-CP.<\/span>
\nS\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1: 01 (b\u1ed9)<\/strong><\/span><\/p>\n

Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c gia h\u1ea1n n\u1ed9p thu\u1ebf<\/strong><\/span><\/p>\n

(i) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh ho\u1eb7c ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u sai ph\u1ea1m v\u1ec1 gi\u00e1 tr\u1ecb v\u1eadt ch\u1ea5t b\u1ecb thi\u1ec7t h\u1ea1i trong h\u1ed3 s\u01a1 do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh ho\u1eb7c c\u00e1c sai s\u00f3t kh\u00e1c, trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung h\u1ed3 s\u01a1.<\/span>
\n(ii) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i ban h\u00e0nh Th\u00f4ng b\u00e1o kh\u00f4ng ch\u1ea5p thu\u1eadn gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/span>
\nL\u01b0u \u00fd:<\/strong><\/span>
\n>>Theo Ngh\u1ecb \u0111\u1ecbnh 64\/2024\/N\u0110-CP:<\/span>
\n– Kh\u00f4ng ph\u1ea3i tr\u1ea3 k\u1ebft qu\u1ea3 (th\u00f4ng b\u00e1o) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn gia h\u1ea1n.<\/span>
\n– Kh\u00f4ng quy \u0111\u1ecbnh th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi gian gia h\u1ea1n, c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c kh\u00f4ng gia h\u1ea1n v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p trong kho\u1ea3ng th\u1eddi gian \u0111\u00e3 th\u1ef1c hi\u1ec7n gia h\u1ea1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n>>Theo Ngh\u1ecb \u0111\u1ecbnh 65\/2024\/N\u0110-CP:<\/span>
\n– Kh\u00f4ng ph\u1ea3i tr\u1ea3 k\u1ebft qu\u1ea3 (th\u00f4ng b\u00e1o) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn gia h\u1ea1n.<\/span>
\n– Kh\u00f4ng quy \u0111\u1ecbnh th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi gian gia h\u1ea1n, c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c d\u1eebng gia h\u1ea1n v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p trong kho\u1ea3ng th\u1eddi gian \u0111\u00e3 th\u1ef1c hi\u1ec7n gia h\u1ea1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/strong><\/span>Theo Ngh\u1ecb \u0111\u1ecbnh 64\/2025\/N\u0110-CP v\u1ec1 gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/span>
\nC\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ch\u1ea5p nh\u1eadn gia h\u1ea1n.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p trong th\u1eddi gian gia h\u1ea1n, c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gia h\u1ea1n th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c kh\u00f4ng gia h\u1ea1n v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p trong kho\u1ea3ng th\u1eddi gian \u0111\u00e3 th\u1ef1c hi\u1ec7n gia h\u1ea1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\nTheo Ngh\u1ecb \u0111\u1ecbnh 65\/2024\/N\u0110-CP v\u1ec1 gia h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/strong><\/span>
\nC\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ch\u1ea5p nh\u1eadn gia h\u1ea1n.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p trong th\u1eddi gian gia h\u1ea1n, c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c d\u1eebng gia h\u1ea1n v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p trong kho\u1ea3ng th\u1eddi gian \u0111\u00e3 th\u1ef1c hi\u1ec7n gia h\u1ea1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i<\/strong><\/span>
\n– Th\u00f4ng b\u00e1o kh\u00f4ng ch\u1ea5p thu\u1eadn gia h\u1ea1n n\u1ed9p thu\u1ebf (M\u1eabu s\u1ed1 03\/GHAN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 80\/2021\/TT-BTC)<\/span>
\n– Ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p thu\u1ebf (M\u1eabu s\u1ed1 02\/GHAN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 80\/2021\/TT-BTC)<\/span><\/p>\n

Ph\u00ed, l\u1ec7 ph\u00ed<\/strong><\/span>
\nKh\u00f4ng y\u00eau c\u1ea7u v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed gia h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/p>\n

T\u1ed5ng h\u1ee3p t\u00ean m\u1eabu \u0111\u01a1n, m\u1eabu t\u1edd khai<\/strong><\/span>
\n(i) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo M\u1eabu s\u1ed1 01\/GHAN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/span>
\n(ii) Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 64\/2024\/N\u0110-CP.<\/span>
\n(iii) Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 65\/2024\/N\u0110-CP.<\/span><\/p>\n

Y\u00eau c\u1ea7u, \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gia h\u1ea1n n\u1ed9p thu\u1ebf<\/strong><\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn v\u00e0 g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf t\u1ea1i Th\u00f4ng t\u01b0 19\/2021\/TT-BTC.<\/span><\/p>\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a th\u1ee7 t\u1ee5c gia h\u1ea1n n\u1ed9p thu\u1ebf<\/strong><\/span>
\n– Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/span>
\n– Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/span>
\n– Ngh\u1ecb \u0111\u1ecbnh 64\/2024\/N\u0110-CP<\/span>
\n– Ngh\u1ecb \u0111\u1ecbnh 65\/2024\/N\u0110-CP<\/span>
\n– Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/span>
\n– Th\u00f4ng t\u01b0 19\/2021\/TT-BTC<\/span>
\nN\u1ebfu Qu\u00fd kh\u00e1ch c\u00f2n c\u00f3 v\u01b0\u1edbng m\u1eafc hay mu\u1ed1n bi\u1ebft th\u00eam th\u00f4ng tin c\u00f3 li\u00ean quan xin vui l\u00f2ng li\u00ean h\u1ec7:<\/strong><\/span><\/p>\n

D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n MVA B\u1eafc Giang<\/strong><\/a><\/span><\/p>\n

\"\ud83c\udfe4\"<\/span>\u0110\u1ecba ch\u1ec9: S\u1ed1 02, \u0110\u01b0\u1eddng Nh\u1eadt \u0110\u1ee9c, TP. B\u1eafc Giang.<\/span><\/div>\n
\"\ud83d\udcf2\"<\/span>\u0110i\u1ec7n tho\u1ea1i: 0928.81.2288 ho\u1eb7c 0966.670.699<\/span><\/div>\n
\"\ud83d\udce7\"<\/span>Email: mva.bacgiang@gmail.com<\/span><\/div>","protected":false},"excerpt":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Ng\u00e0y 11\/9\/2024, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 2127\/Q\u0110-BTC v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ee7 t\u1ee5c trong l\u0129nh v\u1ef1c thu\u1ebf…<\/p>\n","protected":false},"author":1,"featured_media":5172,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"yoast_head":"\nTh\u1ee7 t\u1ee5c gia h\u1ea1n n\u1ed9p thu\u1ebf m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i - 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\/thu-tuc-gia-han-nop-thue-moi-nhat-duoc-sua-doi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Th\u1ee7 t\u1ee5c gia h\u1ea1n n\u1ed9p thu\u1ebf m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i - MVA B\u1eafc Giang\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. 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