{"id":6798,"date":"2021-04-22T09:00:31","date_gmt":"2021-04-22T02:00:31","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6798"},"modified":"2025-11-12T09:22:10","modified_gmt":"2025-11-12T02:22:10","slug":"gia-han-thoi-han-nop-thue-gia-tri-gia-tang-nam-2021","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/gia-han-thoi-han-nop-thue-gia-tri-gia-tang-nam-2021\/","title":{"rendered":"Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2021"},"content":{"rendered":"<p class=\"lead\"><strong>Ch\u00ednh ph\u1ee7 ban h\u00e0nh\u00a0<a class=\"green-text\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-52-2021-ND-CP-gia-han-thoi-han-nop-thue-gia-tri-gia-tang-thue-thu-nhap-doanh-nghiep-471423.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 52\/2021\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19\/4\/2021 v\u1ec1 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2021.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6799 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2021\/04\/gia-han-nop-vat-2021.png\" alt=\"\" width=\"1157\" height=\"718\" \/><\/p>\n<p style=\"text-align: center;\"><em>Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2021<\/em><\/p>\n<p>Theo \u0111\u00f3, Kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gia h\u1ea1n \u0111\u1ed1i v\u1edbi thu\u1ebf GTGT ( tr\u1eeb thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u), c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li>Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh ph\u1ea3i n\u1ed9p (bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf ph\u00e2n b\u1ed5 cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh, s\u1ed1 thu\u1ebf n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh) c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 3 \u0111\u1ebfn th\u00e1ng 8 n\u0103m 2021 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng) v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 1, qu\u00fd 2 n\u0103m 2021 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd) c\u1ee7a c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c n\u00eau t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<li>Th\u1eddi gian gia h\u1ea1n l\u00e0 05 th\u00e1ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb th\u00e1ng 3 \u0111\u1ebfn th\u00e1ng 6 n\u0103m 2021 v\u00e0 qu\u00fd 1, qu\u00fd 2 n\u0103m 2021, th\u1eddi gian gia h\u1ea1n l\u00e0 04 th\u00e1ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a th\u00e1ng 7 n\u0103m 2021, th\u1eddi gian gia h\u1ea1n l\u00e0 03 th\u00e1ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a th\u00e1ng 8 n\u0103m 2021. Th\u1eddi gian gia h\u1ea1n t\u1ea1i \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n d\u1eabn \u0111\u1ebfn l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam do khai b\u1ed5 sung.<\/li>\n<li>C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng, qu\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, nh\u01b0ng ch\u01b0a ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p ph\u00e1t sinh tr\u00ean T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 k\u00ea khai. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a th\u00e1ng, qu\u00fd \u0111\u01b0\u1ee3c gia h\u1ea1n nh\u01b0 sau:<\/li>\n<\/ul>\n<p>+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 3 n\u0103m 2021 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/9\/2021.<\/p>\n<p>+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4 n\u0103m 2021 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/10\/2021.<\/p>\n<p>+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 5 n\u0103m 2021 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/11\/2021.<\/p>\n<p>+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 6 n\u0103m 2021 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/12\/2021.<\/p>\n<p>+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7 n\u0103m 2021 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/12\/2021.<\/p>\n<p>+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 8 n\u0103m 2021 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/12\/2021.<\/p>\n<p>+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 1 n\u0103m 2021 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/9\/2021.<\/p>\n<p>+ Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 2 n\u0103m 2021 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/12\/2021.<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c n\u00eau t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ri\u00eang v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh thu\u1ed9c ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<\/ul>\n<p>Ngh\u1ecb \u0111\u1ecbnh 52 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y k\u00fd ban h\u00e0nh.<\/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 <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><\/p>\n<p style=\"text-align: right;\"><em><strong>Theo Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt.<\/strong><\/em><\/p>\n<div class=\"ddict_div\" style=\"top: 76px; max-width: 120px; left: 420px;\">\n<p><img decoding=\"async\" class=\"ddict_audio\" src=\"chrome-extension:\/\/bpggmmljdiliancllaapiggllnkbjocb\/img\/audio.png\" \/><\/p>\n<p class=\"ddict_sentence\">nh\u1eadp<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ch\u00ednh ph\u1ee7 ban h\u00e0nh\u00a0Ngh\u1ecb \u0111\u1ecbnh 52\/2021\/N\u0110-CP\u00a0ng\u00e0y 19\/4\/2021 v\u1ec1 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2021. Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2021 Theo \u0111\u00f3, Kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"featured_media":13675,"template":"","article_category":[10,13],"class_list":["post-6798","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\/6798","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\/13675"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6798"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}