{"id":6102,"date":"2020-08-20T14:08:10","date_gmt":"2020-08-20T07:08:10","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6102"},"modified":"2025-11-12T14:48:57","modified_gmt":"2025-11-12T07:48:57","slug":"tong-cuc-thue-huong-dan-thoi-diem-trien-khai-hoa-don-dien-tu","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/tong-cuc-thue-huong-dan-thoi-diem-trien-khai-hoa-don-dien-tu\/","title":{"rendered":"T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn th\u1eddi \u0111i\u1ec3m tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"<p class=\"lead\"><strong>T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n\u00a02578\/TCT-CS\u00a0tr\u1ea3 l\u1eddi th\u1eafc m\u1eafc v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6103 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2020\/08\/hoa-don-dien-tu.jpg\" alt=\"\" width=\"282\" height=\"179\" \/><\/p>\n<p style=\"text-align: center;\"><em>T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn th\u1eddi \u0111i\u1ec3m tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/em><\/p>\n<p>Theo \u0111\u00f3, h\u01b0\u1edbng d\u1eabn th\u1eddi gian b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/p>\n<ul>\n<li>T\u1eeb ng\u00e0y 01\/11\/2018 \u0111\u1ebfn ng\u00e0y 31\/10\/2020, trong khi c\u01a1 quan thu\u1ebf ch\u01b0a th\u00f4ng b\u00e1o doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP\u00a0v\u00e0 Th\u00f4ng t\u01b0\u00a068\/2019\/TT-BTC th\u00ec vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo:<\/li>\n<\/ul>\n<p>+ Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/05\/2010;<br \/>\n+ Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP\u00a0ng\u00e0y 17\/01\/2014;<br \/>\n+ Th\u00f4ng t\u01b0 39\/2014\/TT-BTC\u00a0ng\u00e0y 31\/03\/2014;<br \/>\n+ Th\u00f4ng t\u01b0 32\/2011\/TT-BTC\u00a0\u00a0ng\u00e0y 14\/03\/2011.<\/p>\n<ul>\n<li>T\u1eeb ng\u00e0y 01\/11\/2020, vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 119\/2018 v\u00e0 Th\u00f4ng t\u01b0 68\/2019. T\u1ee9c: Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 119\/2018 k\u1ec3 t\u1eeb ng\u00e0y 01\/11\/2020.<\/li>\n<li>Hi\u1ec7n t\u1ea1i, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 d\u1ef1 th\u1ea3o tr\u00ecnh Ch\u00ednh ph\u1ee7 Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 119. Khi Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 th\u00ec b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh m\u1edbi.\n<p>Xem chi ti\u1ebft t\u1ea1i C\u00f4ng v\u0103n\u00a02578\/TCT-CS\u00a0ng\u00e0y 23\/6\/2020.<\/li>\n<\/ul>\n<p style=\"text-align: right;\"><strong><em>Theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt.<\/em><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n\u00a02578\/TCT-CS\u00a0tr\u1ea3 l\u1eddi th\u1eafc m\u1eafc v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn th\u1eddi \u0111i\u1ec3m tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed Theo \u0111\u00f3, h\u01b0\u1edbng d\u1eabn th\u1eddi gian b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau: T\u1eeb ng\u00e0y 01\/11\/2018 \u0111\u1ebfn ng\u00e0y 31\/10\/2020, trong khi c\u01a1 quan [&hellip;]<\/p>\n","protected":false},"featured_media":13762,"template":"","article_category":[10,13],"class_list":["post-6102","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13762"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6102"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}