{"id":6726,"date":"2021-03-12T14:43:40","date_gmt":"2021-03-12T07:43:40","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6726"},"modified":"2025-11-12T09:29:06","modified_gmt":"2025-11-12T02:29:06","slug":"luu-y-ve-thoi-han-nop-thue-tncn-nam-2020","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/luu-y-ve-thoi-han-nop-thue-tncn-nam-2020\/","title":{"rendered":"L\u01b0u \u00fd v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf TNCN n\u0103m 2020"},"content":{"rendered":"<p>T\u1eeb th\u00e1ng 11 n\u0103m 2020 cho \u0111\u1ebfn nay nhi\u1ec1u ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, trong \u0111\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 g\u1ea7n k\u1ec1. Do v\u1eady, l\u01b0u \u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2020 nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6727\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2021\/03\/luu-y-thoi-han-nop-thue-2020.png\" alt=\"\" width=\"1085\" height=\"719\" \/><\/p>\n<p style=\"text-align: center;\"><em>Nh\u1eefng l\u01b0u \u00fd v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf TNCN n\u0103m 2020<\/em><\/p>\n<p>T\u1eeb ng\u00e0y 1\/7\/2020, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 <a href=\"http:\/\/tuvan.webketoan.vn\/http:\/\/tuvan.webketoan.vn\/luat-so-38-2019-qh14_1578.htmlluat-so-38-2019-qh14_1578.html\" target=\"_blank\" rel=\"noopener noreferrer\">38\/2019\/QH14<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u00e3 thay \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN theo n\u0103m (Kho\u1ea3n 2, \u0110i\u1ec1u 44, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14) quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp<\/strong>: Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch (ng\u00e0y 31\/3\/2021) ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m;<\/li>\n<li><strong>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf<\/strong>: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch (ng\u00e0y 30\/4\/2021), \u0111\u01b0\u1ee3c l\u00f9i m\u1ed9t th\u00e1ng so v\u1edbi quy \u0111\u1ecbnh c\u0169. Ri\u00eang v\u1edbi c\u00e1c h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u00eau tr\u00ean.<\/li>\n<\/ul>\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, quy \u0111\u1ecbnh chung v\u1ec1 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN theo n\u0103m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (\u0111\u1ed1i v\u1edbi c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n) t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\n<p>\u0110\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2020 m\u1ed9t c\u00e1ch thu\u1eadn ti\u1ec7n, nhanh ch\u00f3ng, h\u01b0\u1edbng t\u1edbi c\u1ea3i c\u00e1ch, hi\u1ec7n \u0111\u1ea1i h\u00f3a ng\u00e0nh thu\u1ebf, k\u1ebft n\u1ed1i Ch\u00ednh Ph\u1ee7 \u0111i\u1ec7n t\u1eed, \u0111\u1ed3ng th\u1eddi ph\u00f2ng, tr\u00e1nh b\u1ec7nh vi\u00eam \u0111\u01b0\u1eddng h\u00f4 h\u1ea5p c\u1ea5p do virut Covid-19 g\u00e2y ra, C\u01a1 quan Thu\u1ebf \u0111\u00e3 v\u00e0 \u0111ang t\u1ed5 ch\u1ee9c c\u1ea5p t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111i\u1ec7n t\u1eed cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 k\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNCN theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u1ebfn C\u01a1 quan Thu\u1ebf. C\u01a1 quan Thu\u1ebf khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u1ebfn tr\u1ef1c ti\u1ebfp C\u01a1 quan Thu\u1ebf.<\/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 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FTS ERP.<\/strong><\/em><\/p>\n<p style=\"text-align: right;\"><em><strong>Theo Webketoan.<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb th\u00e1ng 11 n\u0103m 2020 cho \u0111\u1ebfn nay nhi\u1ec1u ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, trong \u0111\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 g\u1ea7n k\u1ec1. Do v\u1eady, l\u01b0u \u00fd [&hellip;]<\/p>\n","protected":false},"featured_media":13679,"template":"","article_category":[10],"class_list":["post-6726","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\/6726","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\/13679"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6726"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}