{"id":6805,"date":"2021-04-28T14:01:36","date_gmt":"2021-04-28T07:01:36","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6805"},"modified":"2025-11-11T16:14:30","modified_gmt":"2025-11-11T09:14:30","slug":"05-diem-moi-ve-ky-dien-tu-trong-giao-dich-dien-tu-linh-vuc-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/05-diem-moi-ve-ky-dien-tu-trong-giao-dich-dien-tu-linh-vuc-thue\/","title":{"rendered":"05 \u0111i\u1ec3m m\u1edbi v\u1ec1 k\u00fd \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch \u0111i\u1ec7n t\u1eed l\u0129nh v\u1ef1c thu\u1ebf"},"content":{"rendered":"

C\u00f4ng v\u0103n 1194\/TCT-KK<\/a>\u00a0gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi c\u1ee7a\u00a0Th\u00f4ng t\u01b0 19\/2021\/TT-BTC<\/a>\u00a0h\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf, theo \u0111\u00f3, \u0111i\u1ec3m m\u1edbi v\u1ec1 k\u00fd \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/p>\n

\"\"<\/p>\n

05 \u0111i\u1ec3m m\u1edbi v\u1ec1 k\u00fd \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch \u0111i\u1ec7n t\u1eed l\u0129nh v\u1ef1c thu\u1ebf<\/em><\/p>\n

(1)\u00a0S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed \u1edf m\u1ee9c \u0111\u1ed9 4 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u1ec3 c\u1ea3 NNT \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u.<\/strong><\/h3>\n

Theo \u0111\u00f3, \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u v\u00e0 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng duy nh\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n ho\u1eb7c c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ec3 nh\u1eadn m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed qua \u201ctin nh\u1eafn\u201d khi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u b\u1eb1ng \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/p>\n

Tr\u01b0\u1edbc \u0111\u00e2y<\/em>, Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 1\u00a0Th\u00f4ng t\u01b0 66\/2019\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u b\u1eb1ng \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed m\u00e0 ch\u1ec9 v\u00e0o C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1.<\/p>\n

Tuy nhi\u00ean, sau \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i mang h\u1ed3 s\u01a1 gi\u1ea5y \u0111\u1ebfn c\u01a1 quan thu\u1ebf sau khi \u0111\u00e3 n\u1ed9p b\u1eb1ng \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu khi nh\u1eadn k\u1ebft qu\u1ea3 l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u.<\/p>\n

(2)\u00a0S\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh theo h\u01b0\u1edbng m\u1edf r\u1ed9ng ph\u01b0\u01a1ng th\u1ee9c x\u00e1c th\u1ef1c \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng th\u01b0 s\u1ed1 khi th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed, c\u1ee5 th\u1ec3:<\/strong><\/h3>\n