{"id":6657,"date":"2021-02-01T14:28:20","date_gmt":"2021-02-01T07:28:20","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6657"},"modified":"2021-02-01T14:28:20","modified_gmt":"2021-02-01T07:28:20","slug":"thoi-han-nop-thue-voi-hang-hoa-xuat-nhap-khau","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/thoi-han-nop-thue-voi-hang-hoa-xuat-nhap-khau\/","title":{"rendered":"Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u"},"content":{"rendered":"<p class=\"lead\"><strong>B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0<a class=\"green-text\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Thong-tu-06-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-quan-ly-thue-doi-voi-hang-hoa-xuat-nhap-khau-464109.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 06\/2021\/TT-BTC<\/a>\u00a0h\u01b0\u1edbng d\u1eabn\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<\/a>\u00a0v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, trong \u0111\u00f3 c\u00f3 h\u01b0\u1edbng d\u1eabn th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6658 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2021\/02\/pic-1.png\" alt=\"\" width=\"1280\" height=\"720\" srcset=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2021\/02\/pic-1.png 1280w, https:\/\/fts.com.vn\/wp-content\/uploads\/2021\/02\/pic-1-300x169.png 300w, https:\/\/fts.com.vn\/wp-content\/uploads\/2021\/02\/pic-1-1024x576.png 1024w, https:\/\/fts.com.vn\/wp-content\/uploads\/2021\/02\/pic-1-768x432.png 768w, https:\/\/fts.com.vn\/wp-content\/uploads\/2021\/02\/pic-1-18x10.png 18w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<p style=\"text-align: center;\"><em>Th\u1eddi h\u1ea1n n\u1ed9p thi\u1ebf v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u<\/em><\/p>\n<p>C\u1ee5 th\u1ec3, h\u01b0\u1edbng d\u1eabn \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 55\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx?anchor=dieu_55\" target=\"_blank\" rel=\"noopener noreferrer\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p th\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u nh\u01b0 sau:<\/p>\n<h3><strong>(1) Th<\/strong><strong>\u1edd<\/strong><strong>i h<\/strong><strong>\u1ea1<\/strong><strong>n n<\/strong><strong>\u1ed9<\/strong><strong>p thu<\/strong><strong>\u1ebf<\/strong><strong>\u00a0\u0111<\/strong><strong>\u1ed1<\/strong><strong>i v<\/strong><strong>\u1edb<\/strong><strong>i h\u00e0ng h\u00f3a ph<\/strong><strong>\u1ea3<\/strong><strong>i ph\u00e2n t\u00edch, gi\u00e1m \u0111<\/strong><strong>\u1ecb<\/strong><strong>nh \u0111<\/strong><strong>\u1ec3<\/strong><strong>\u00a0x\u00e1c \u0111<\/strong><strong>\u1ecb<\/strong><strong>nh ch\u00ednh x\u00e1c s<\/strong><strong>\u1ed1<\/strong><strong>\u00a0ti<\/strong><strong>\u1ec1<\/strong><strong>n thu<\/strong><strong>\u1ebf<\/strong><strong>\u00a0ph<\/strong><strong>\u1ea3<\/strong><strong>i n<\/strong><strong>\u1ed9<\/strong><strong>p\u00a0<\/strong>\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/h3>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p thu\u1ebf theo m\u00e3 s\u1ed1 khai b\u00e1o tr\u01b0\u1edbc khi gi\u1ea3i ph\u00f3ng h\u00e0ng. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Luat-thue-xuat-khau-thue-nhap-khau-2016-280693.aspx?anchor=dieu_9\" target=\"_blank\" rel=\"noopener noreferrer\">Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u<\/a>.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh h\u00e0ng h\u00f3a kh\u00e1c so v\u1edbi n\u1ed9i dung khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, th\u1eddi h\u1ea1n n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu l\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u khai b\u1ed5 sung c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh h\u00e0ng h\u00f3a kh\u00e1c so v\u1edbi n\u1ed9i dung khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1eabn \u0111\u1ebfn gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan v\u00e0 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u00ea n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Thong-tu-06-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-quan-ly-thue-doi-voi-hang-hoa-xuat-nhap-khau-464109.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 06\/2021\/TT-BTC<\/a>.<\/li>\n<\/ul>\n<h3><strong>(2) Th<\/strong><strong>\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c<\/strong><strong>\u00f3 gi\u00e1 ch\u00ednh th<\/strong><strong>\u1ee9c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k<\/strong><strong>\u00fd t<\/strong><strong>\u1edd khai h\u1ea3i quan\u00a0<\/strong>th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/h3>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p thu\u1ebf theo gi\u00e1 khai b\u00e1o tr\u01b0\u1edbc khi th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u00eau 9 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Luat-thue-xuat-khau-thue-nhap-khau-2016-280693.aspx?anchor=dieu_9\" target=\"_blank\" rel=\"noopener noreferrer\">Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u<\/a>.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai b\u1ed5 sung, n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch t\u0103ng th\u00eam trong th\u1eddi h\u1ea1n l\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c d\u1eabn \u0111\u1ebfn gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Thong-tu-06-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-quan-ly-thue-doi-voi-hang-hoa-xuat-nhap-khau-464109.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 06\/2021\/TT-BTC<\/a>.<\/li>\n<li>Gi\u00e1 ch\u00ednh th\u1ee9c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/xuat-nhap-khau\/thong-tu-39-2015-tt-btc-tri-gia-hai-quan-hang-hoa-xuat-khau-nhap-khau-269859.aspx?anchor=dieu_17\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 39\/2015\/TT-BTC<\/a>.<\/li>\n<\/ul>\n<h3><strong>(<\/strong><strong>3<\/strong><strong>)<\/strong><strong>\u00a0Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h<\/strong><strong>\u00e0ng h\u00f3a c\u00f3 kho<\/strong><strong>\u1ea3n th\u1ef1c thanh to<\/strong><strong>\u00e1n, h\u00e0ng h\u00f3a c\u00f3 c\u00e1c kho<\/strong><strong>\u1ea3n \u0111i\u1ec1u ch\u1ec9nh c\u1ed9ng v<\/strong><strong>\u00e0o tr<\/strong><strong>\u1ecb gi<\/strong><strong>\u00e1 h<\/strong><strong>\u1ea3i quan ch\u01b0a x<\/strong><strong>\u00e1c \u0111<\/strong><strong>\u1ecbnh \u0111\u01b0\u1ee3c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k<\/strong><strong>\u00fd t<\/strong><strong>\u1edd khai h\u1ea3i quan\u00a0<\/strong>th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/h3>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p thu\u1ebf theo gi\u00e1 khai b\u00e1o tr\u01b0\u1edbc khi th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u 9 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Luat-thue-xuat-khau-thue-nhap-khau-2016-280693.aspx?anchor=dieu_9\" target=\"_blank\" rel=\"noopener noreferrer\">Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u<\/a>.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kho\u1ea3n th\u1ef1c thanh to\u00e1n, c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh c\u1ed9ng v\u00e0o tr\u1ecb gi\u00e1 h\u1ea3i quan, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n n\u00e0y.<\/li>\n<\/ul>\n<p>C\u00e1c kho\u1ea3n th\u1ef1c thanh to\u00e1n, c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh c\u1ed9ng v\u00e0o tr\u1ecb gi\u00e1 h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/xuat-nhap-khau\/thong-tu-39-2015-tt-btc-tri-gia-hai-quan-hang-hoa-xuat-khau-nhap-khau-269859.aspx?anchor=dieu_17\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 39\/2015\/TT-BTC<\/a>\u00a0v\u00e0\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Thong-tu-60-2019-TT-BTC-quy-dinh-tri-gia-hai-quan-hang-hoa-xuat-khau-nhap-khau-423281.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 60\/2019\/TT-BTC<\/a>.<\/p>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Thong-tu-06-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-quan-ly-thue-doi-voi-hang-hoa-xuat-nhap-khau-464109.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 06\/2021\/TT-BTC<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 08\/3\/2021.<\/p>\n<p><em><strong>Li\u00ean h\u1ec7 ngay (024).3748.0398<\/strong><\/em> \u0111\u1ec3 \u0111\u01b0\u1ee3c demo v\u00e0 t\u01b0 v\u1ea5n <em><strong>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FTS ERP.<\/strong><\/em><\/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>B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 06\/2021\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, trong \u0111\u00f3 c\u00f3 h\u01b0\u1edbng d\u1eabn th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u. Th\u1eddi h\u1ea1n n\u1ed9p thi\u1ebf v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u C\u1ee5 th\u1ec3, h\u01b0\u1edbng d\u1eabn \u0111i\u1ec3m b kho\u1ea3n 4 [&hellip;]<\/p>\n","protected":false},"featured_media":6658,"template":"","article_category":[],"class_list":["post-6657","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6657","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\/6658"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6657"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}