{"id":6552,"date":"2020-12-11T10:34:25","date_gmt":"2020-12-11T03:34:25","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6552"},"modified":"2025-11-12T10:53:30","modified_gmt":"2025-11-12T03:53:30","slug":"ho-so-khai-thue-ban-dau-va-khi-thay-doi-noi-dung-dang-ky-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/ho-so-khai-thue-ban-dau-va-khi-thay-doi-noi-dung-dang-ky-thue\/","title":{"rendered":"H\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u v\u00e0 khi thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd thu\u1ebf"},"content":{"rendered":"

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1c th\u00f4ng tin khi\u00a0\u0111\u0103ng k\u00fd thu\u1ebf ban \u0111\u1ea7u<\/strong>, doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i cung c\u1ea5p trong t\u1edd khai \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u1edf Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh \u2013 S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0; ch\u1ee9 kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf ban \u0111\u1ea7u v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp (Chi c\u1ee5c thu\u1ebf Qu\u1eadn\/Huy\u1ec7n n\u01a1i doanh nghi\u1ec7p \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng) n\u1eefa.<\/p>\n

Tuy nhi\u00ean, sau khi \u0111\u00e3 nh\u1eadn Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 \u0111\u00e3 th\u00f4ng b\u00e1o s\u1eed d\u1ee5ng m\u1eabu con d\u1ea5u, th\u00ec doanh nghi\u1ec7p v\u1eabn ph\u1ea3i li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp \u0111\u1ec3 n\u1ed9p m\u1ed9t s\u1ed1 gi\u1ea5y t\u1edd khai thu\u1ebf ban \u0111\u1ea7u.<\/p>\n

\"\" H\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u v\u00e0 khi thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd thu\u1ebf<\/em><\/p>\n

Doanh nghi\u1ec7p li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp l\u1ea7n \u0111\u1ea7u l\u00e0 khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c khai\u00a0l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong>. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u1ed9p c\u00e1c gi\u1ea5y t\u1edd khai thu\u1ebf ban \u0111\u1ea7u c\u00f9ng th\u1eddi \u0111i\u1ec3m khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u\u00a0<\/strong><\/h2>\n
    \n
  • Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh;<\/li>\n
  • Ho\u1eb7c trong th\u1eddi h\u1ea1n 30 ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp nh\u01b0ng ch\u01b0a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/li>\n<\/ul>\n

    H\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u<\/strong><\/h2>\n

    H\u1ed3 s\u01a1 khai thu\u1ebf ban \u0111\u1ea7u<\/strong>\u00a0\u2013 doanh nghi\u1ec7p c\u1ea7n n\u1ed9p nh\u1eefng gi\u1ea5y t\u1edd sau:<\/p>\n

      \n
    • Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p b\u1ea3n sao c\u00f4ng ch\u1ee9ng;<\/li>\n
    • Quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m Gi\u00e1m \u0111\u1ed1c (T\u1ed5ng gi\u00e1m \u0111\u1ed1c);<\/li>\n
    • Quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m K\u1ebf to\u00e1n tr\u01b0\u1edfng, ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n;<\/li>\n
    • B\u1ea3n sao CMND ho\u1eb7c C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u00f3 c\u00f4ng ch\u1ee9ng;<\/li>\n
    • T\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP);<\/li>\n
    • C\u00f4ng v\u0103n \u0111\u0103ng k\u00fd h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n;<\/li>\n
    • V\u0103n b\u1ea3n \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (n\u1ebfu c\u00f3 TSC\u0110);<\/li>\n
    • Gi\u1ea5y \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi \u0111i n\u1ed9p h\u1ed3 s\u01a1 n\u1ebfu kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n

      \"\"<\/p>\n

      T\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/em><\/p>\n

      Sau khi nh\u1eadn\u00a0h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd khai thu\u1ebf ban \u0111\u1ea7u<\/strong> c\u1ee7a doanh nghi\u1ec7p v\u00e0 tr\u01b0\u1edbc khi ra th\u00f4ng b\u00e1o ch\u1ea5p thu\u1eadn cho doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp s\u1ebd c\u1eed ng\u01b0\u1eddi \u0111\u1ebfn ki\u1ec3m tra th\u1ef1c t\u1ebf t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i tr\u1ee5 s\u1edf hay kh\u00f4ng, c\u00f3 mua s\u1eafm TSC\u0110, CCDC ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea, m\u01b0\u1ee3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh hay kh\u00f4ng (ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf).<\/p>\n

      Ch\u00fa \u00fd<\/em>:<\/strong>\u00a0Trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh \u2013 S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0; kh\u00f4ng c\u1ea7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp<\/em><\/p>\n

      H\u1ed3 s\u01a1 thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/h2>\n

      Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd thu\u1ebf m\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd kinh doanh, th\u00ec c\u00f4ng ty ph\u1ea3i nhanh ch\u00f3ng th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 s\u1ef1 thay \u0111\u1ed5i.<\/p>\n

      N\u1ebfu doanh nghi\u1ec7p thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf c\u1ee7a m\u00ecnh m\u00e0 d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u00ec doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf \u0111ang qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/p>\n

      1. Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1<\/strong><\/h3>\n

      a.<\/strong> Th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (m\u1eabu Ph\u1ee5 l\u1ee5c II-1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 02\/2019\/TT-BKH\u0110T);<\/p>\n

      b.<\/strong> \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111ang ho\u1ea1t \u0111\u1ed9ng theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng th\u00ec n\u1ed9p k\u00e8m theo:<\/p>\n

        \n
      • B\u1ea3n sao h\u1ee3p l\u1ec7 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0;<\/li>\n
      • B\u1ea3n sao h\u1ee3p l\u1ec7 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a c\u00f4ng ty;<\/li>\n
      • Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb b\u1ed5 sung, c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (m\u1eabu Ph\u1ee5 l\u1ee5c II-18 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 02\/2019\/TT-BKH\u0110T).<\/li>\n<\/ul>\n

        c.<\/strong> V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi \u0111i n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 nh\u1eadn k\u1ebft qu\u1ea3 n\u1ebfu kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt. V\u0103n b\u1ea3n n\u00e0y kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f4ng ch\u1ee9ng, ch\u1ee9ng th\u1ef1c.<\/p>\n

        d.<\/strong> B\u1ea3n sao h\u1ee3p l\u1ec7 m\u1ed9t trong c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng th\u1ef1c c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c (n\u1ebfu c\u00f3)<\/p>\n

          \n
        • \u0110\u1ed1i v\u1edbi c\u00f4ng d\u00e2n Vi\u1ec7t Nam: Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c H\u1ed9 chi\u1ebfu Vi\u1ec7t Nam c\u00f2n hi\u1ec7u l\u1ef1c.<\/li>\n
        • \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i: H\u1ed9 chi\u1ebfu n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb thay th\u1ebf h\u1ed9 chi\u1ebfu n\u01b0\u1edbc ngo\u00e0i c\u00f2n hi\u1ec7u l\u1ef1c.<\/li>\n<\/ul>\n

          2. N\u01a1i n\u1ed9p h\u1ed3 s\u01a1<\/strong><\/h3>\n

          Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh \u2013 S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 n\u01a1i c\u00f4ng ty \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n

          3. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft<\/strong><\/h3>\n

          Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7.<\/p>\n

          L\u01b0u \u00fd:<\/strong> Sau khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y x\u00e1c nh\u1eadn v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p th\u00ec c\u00f4ng ty ph\u1ea3i th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (Th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 th\u1ee7 t\u1ee5c c\u00f4ng b\u1ed1 n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi m\u1ed9t l\u00fac)<\/em><\/p>\n

          Li\u00ean h\u1ec7 ngay (024).3748.0398<\/strong><\/em> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FTS ERP.<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

          Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1c th\u00f4ng tin khi\u00a0\u0111\u0103ng k\u00fd thu\u1ebf ban \u0111\u1ea7u, doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i cung c\u1ea5p trong t\u1edd khai \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u1edf Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh \u2013 S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0; ch\u1ee9 kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf ban \u0111\u1ea7u v\u1edbi c\u01a1 quan qu\u1ea3n […]<\/p>\n","protected":false},"featured_media":13702,"template":"","article_category":[10],"class_list":["post-6552","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6552","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\/13702"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6552"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}