{"id":6564,"date":"2020-12-17T09:02:04","date_gmt":"2020-12-17T02:02:04","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6564"},"modified":"2025-11-12T10:52:24","modified_gmt":"2025-11-12T03:52:24","slug":"thong-tu-105-2020-tt-btc-huong-dan-ve-dang-ky-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/thong-tu-105-2020-tt-btc-huong-dan-ve-dang-ky-thue\/","title":{"rendered":"Th\u00f4ng t\u01b0 105\/2020\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf"},"content":{"rendered":"<p class=\"lead\">B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0<a class=\"green-text\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-105-2020-TT-BTC-huong-dan-dang-ky-thue-459433.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 105\/2020\/TT-BTC<\/a>\u00a0h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 30\u00a0<a class=\"green-text\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/a>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6566 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2020\/12\/dang-ky-thue.png\" alt=\"\" width=\"641\" height=\"352\" \/><\/p>\n<p style=\"text-align: center;\"><em>Th\u00f4ng t\u01b0 105\/2020\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf<\/em><\/p>\n<h3><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf\u00a0<\/strong><\/h3>\n<p>Bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf th\u00f4ng qua c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 30 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>.<\/li>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 30 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ul>\n<h3><strong>2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf<\/strong><\/h3>\n<p>Bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, lu\u1eadt s\u01b0, c\u00f4ng ch\u1ee9ng ho\u1eb7c c\u00e1c l\u0129nh v\u1ef1c chuy\u00ean ng\u00e0nh kh\u00e1c kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh.<\/li>\n<li>\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, ch\u00ednh tr\u1ecb-x\u00e3 h\u1ed9i, x\u00e3 h\u1ed9i, x\u00e3 h\u1ed9i-ngh\u1ec1 nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0ng kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh; t\u1ed5 ch\u1ee9c c\u1ee7a c\u00e1c n\u01b0\u1edbc c\u00f3 chung \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n v\u1edbi Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ec9 c\u1eeda kh\u1ea9u, ch\u1ec9 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u; v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam t\u1ed5 h\u1ee3p t\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt D\u00e2n s\u1ef1.<\/li>\n<li>T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp b\u1edfi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\u00e0 t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a n\u01b0\u1edbc ngo\u00e0i mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf Vi\u1ec7t Nam \u0111\u1ec3 vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o; c\u00e1c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 v\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao; Ch\u1ee7 d\u1ef1 \u00e1n ODA thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n nh\u00e0 t\u00e0i tr\u1ee3 d\u1ef1 \u00e1n ODA, t\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i .<\/li>\n<li>T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp kinh doanh t\u1ea1i Vi\u1ec7t Nam ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt Vi\u1ec7t Nam c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<li>Nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam.<\/li>\n<li>Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c ph\u1ea3i k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ri\u00eang S\u00f3 v\u1edbi ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf (tr\u1eeb c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp khi kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n); Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i. T\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp khi kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf TNCN s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p \u0111\u1ec3 khai, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb, n\u1ed9p thay.<\/li>\n<li>Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh, c\u00f4ng ty \u0111i\u1ec1u h\u00e0nh chung, doanh nghi\u1ec7p li\u00ean doanh, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam giao nhi\u1ec7m v\u1ee5 ti\u1ebfp nh\u1eadn ph\u1ea7n \u0111\u01b0\u1ee3c chia c\u1ee7a Vi\u1ec7t Nam thu\u1ed9c c\u00e1c m\u1ecf d\u1ea7u kh\u00ed t\u1ea1i v\u00f9ng ch\u1ed3ng l\u1ea5n, nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed, c\u00f4ng ty m\u1eb9 &#8211; T\u1eadp \u0111o\u00e0n D\u1ea7u kh\u00ed Qu\u1ed1c gia Vi\u1ec7t Nam \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ch\u1ee7 nh\u00e0 nh\u1eadn ph\u1ea7n l\u00e3i \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed.<\/li>\n<li>H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1 nh\u00e2n c\u1ee7a c\u00e1c n\u01b0\u1edbc c\u00f3 chung \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n v\u1edbi Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ec9 c\u1eeda kh\u1ea9u, ch\u1ec9 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u (sau \u0111\u00e2y g\u1ecdi l\u00e0 H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh).<\/li>\n<li>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (tr\u1eeb c\u00e1 nh\u00e2n kinh doanh).<\/li>\n<li>C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li>\n<li>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf u\u1ef7 nhi\u1ec7m thu.<\/li>\n<li>T\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<p><strong><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-105-2020-TT-BTC-huong-dan-dang-ky-thue-459433.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 105\/2020\/TT-BTC<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 17\/01\/2021.<\/strong><\/p>\n<p><em><strong>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 <em><strong>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FTS ERP.<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 105\/2020\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 30\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019. Th\u00f4ng t\u01b0 105\/2020\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf 1. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf\u00a0 Bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng sau: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i [&hellip;]<\/p>\n","protected":false},"featured_media":13701,"template":"","article_category":[10],"class_list":["post-6564","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\/6564","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\/13701"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6564"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}