{"id":6507,"date":"2020-12-07T09:40:27","date_gmt":"2020-12-07T02:40:27","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6507"},"modified":"2025-11-12T10:56:42","modified_gmt":"2025-11-12T03:56:42","slug":"02-nghi-dinh-ve-thue-hoa-don-co-hieu-luc-tu-05-12-2020","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/02-nghi-dinh-ve-thue-hoa-don-co-hieu-luc-tu-05-12-2020\/","title":{"rendered":"02 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 05\/12\/2020"},"content":{"rendered":"<p class=\"lead\">K\u1ec3 t\u1eeb ng\u00e0y 05\/12\/2020, 02 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n sau \u0111\u00e2y s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi nhi\u1ec1u quy \u0111\u1ecbnh n\u1ed5i b\u1eadt:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6509 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2020\/12\/hoa-don-dien-tu-vinaphone.png\" alt=\"\" width=\"455\" height=\"256\" \/><\/p>\n<p style=\"text-align: center;\"><em>02 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 05\/12\/2020<\/em><\/p>\n<h3><strong>1.\u00a0\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/a>\u00a0v\u1ec1 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/strong><\/h3>\n<p>M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh \u0111\u00e1ng ch\u00fa \u00fd t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126:<\/p>\n<p><em><strong>&#8211; Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p c\u00e1c th\u00f4ng tin t\u00e0i kho\u1ea3n kh\u00e1ch h\u00e0ng theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan thu\u1ebf:<\/strong><\/em><\/p>\n<p>Kho\u1ea3n 2 \u0110i\u1ec1u 30 quy \u0111\u1ecbnh, theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m:<\/p>\n<ul>\n<li>T\u00ean ch\u1ee7 t\u00e0i kho\u1ea3n;<\/li>\n<li>S\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n theo M\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p;<\/li>\n<li>Ng\u00e0y m\u1edf t\u00e0i kho\u1ea3n, ng\u00e0y \u0111\u00f3ng t\u00e0i kho\u1ea3n.<\/li>\n<\/ul>\n<p>Vi\u1ec7c cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n theo quy \u0111\u1ecbnh tr\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n l\u1ea7n \u0111\u1ea7u trong th\u1eddi gian 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y 05\/12\/2020.<\/p>\n<p>Vi\u1ec7c c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n h\u00e0ng th\u00e1ng trong 10 ng\u00e0y c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp.<\/p>\n<p>C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt th\u00f4ng tin v\u00e0 ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ef1 an to\u00e0n c\u1ee7a th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p><strong><em>&#8211; Ph\u1ea3i t\u1ea1m n\u1ed9p thu\u1ebf TNDN 03 qu\u00fd \u0111\u1ea7u n\u0103m b\u1eb1ng \u00edt nh\u1ea5t 75% t\u1ed5ng thu\u1ebf ph\u1ea3i n\u1ed9p khi quy\u1ebft to\u00e1n n\u0103m<\/em><\/strong>, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>T\u1ed5ng s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 03 qu\u00fd \u0111\u1ea7u n\u0103m t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p 03 qu\u00fd \u0111\u1ea7u n\u0103m th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 03 \u0111\u1ebfn ng\u00e0y n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<h3><strong>2.\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP\u00a0<\/a>quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n<p>M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh \u0111\u00e1ng ch\u00fa \u00fd t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 125:<\/p>\n<p><strong>&#8211; 19 bi\u1ec3u m\u1eabu m\u1edbi trong x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n:<\/strong><\/p>\n<ul>\n<li><em>M\u1eabu bi\u00ean b\u1ea3n:<\/em><\/li>\n<\/ul>\n<table border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>\n<p align=\"center\">01\/BB<\/p>\n<\/td>\n<td>Bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">01A\/BB<\/p>\n<\/td>\n<td>Bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf (\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi l\u1eadp v\u00e0 g\u1eedi b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed)<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">02\/BB<\/p>\n<\/td>\n<td>Bi\u00ean b\u1ea3n phi\u00ean gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">03\/BB<\/p>\n<\/td>\n<td>Bi\u00ean b\u1ea3n x\u00e1c minh t\u00ecnh ti\u1ebft c\u1ee7a v\u1ee5 vi\u1ec7c vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">04\/BB<\/p>\n<\/td>\n<td>Bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c &lt;c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c&gt; vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00f4ng nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><em>M\u1eabu quy\u1ebft \u0111\u1ecbnh:<\/em><\/li>\n<\/ul>\n<table border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>\n<p align=\"center\">01\/Q\u0110<\/p>\n<\/td>\n<td>Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 &lt;thu\u1ebf\/h\u00f3a \u0111\u01a1n&gt;<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">02\/Q\u0110<\/p>\n<\/td>\n<td>Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">03\/Q\u0110<\/p>\n<\/td>\n<td>Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thi h\u00e0nh m\u1ed9t ph\u1ea7n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">04\/Q\u0110<\/p>\n<\/td>\n<td>Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u1ed9p ti\u1ec1n ph\u1ea1t nhi\u1ec1u l\u1ea7n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">05\/Q\u0110<\/p>\n<\/td>\n<td>Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c &lt;mi\u1ec5n m\u1ed9t ph\u1ea7n\/to\u00e0n b\u1ed9&gt; ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf\/h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">06\/Q\u0110<\/p>\n<\/td>\n<td>Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 (\u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t)<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">07\/Q\u0110<\/p>\n<\/td>\n<td>Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c t\u1ea1m \u0111\u00ecnh ch\u1ec9 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf\/h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">08\/Q\u0110<\/p>\n<\/td>\n<td>Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m \u0111\u1ec3 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">09\/Q\u0110<\/p>\n<\/td>\n<td>Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ee7y Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf\/h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">10\/Q\u0110<\/p>\n<\/td>\n<td>Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u0111\u00ednh ch\u00ednh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf\/h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">11\/Q\u0110<\/p>\n<\/td>\n<td>Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf\/h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">12\/Q\u0110GQ<\/p>\n<\/td>\n<td>Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c giao quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><em>M\u1eabu v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh:<\/em><\/li>\n<\/ul>\n<table border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>\n<p align=\"center\">01\/\u0110NMTP<\/p>\n<\/td>\n<td>\u0110\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">02\/\u0110NMTP<\/p>\n<\/td>\n<td>V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>&#8211; Ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t \u0111\u1ebfn 25 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/p>\n<p>\u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125 quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t th\u1ea5p nh\u1ea5t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 c\u1ea3nh c\u00e1o.<\/p>\n<p>M\u1ee9c ph\u1ea1t cao nh\u1ea5t c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng l\u00e0:<\/p>\n<p>Ph\u1ea1t ti\u1ec1n t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n<p style=\"text-align: right;\"><strong><em>Theo Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt.<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ec3 t\u1eeb ng\u00e0y 05\/12\/2020, 02 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n sau \u0111\u00e2y s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi nhi\u1ec1u quy \u0111\u1ecbnh n\u1ed5i b\u1eadt: 02 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 05\/12\/2020 1.\u00a0\u00a0Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP\u00a0v\u1ec1 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh \u0111\u00e1ng ch\u00fa \u00fd t\u1ea1i Ngh\u1ecb [&hellip;]<\/p>\n","protected":false},"featured_media":13705,"template":"","article_category":[10,13],"class_list":["post-6507","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\/6507","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\/13705"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6507"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}