{"id":7285,"date":"2022-06-02T09:06:49","date_gmt":"2022-06-02T02:06:49","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7285"},"modified":"2025-11-11T14:30:40","modified_gmt":"2025-11-11T07:30:40","slug":"nhung-diem-moi-trong-nghi-dinh-34-2022-ve-gia-han-nop-thue-nam-2022","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nhung-diem-moi-trong-nghi-dinh-34-2022-ve-gia-han-nop-thue-nam-2022\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m m\u1edbi trong Ngh\u1ecb \u0111\u1ecbnh 34\/2022 v\u1ec1 gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2022"},"content":{"rendered":"<h2><strong>Nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p\u00a0thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a n\u0103m 2022.<\/strong><\/h2>\n<p>Ng\u00e0y 28-5, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 34\/2022 v\u1ec1 vi\u1ec7c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf TNCN v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2022.<\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh 34 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 28-5 \u0111\u1ebfn h\u1ebft ng\u00e0y 31-12-2022.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7286 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/06\/gia-han-nop-thue-2022.jpg\" alt=\"\" width=\"1280\" height=\"720\" \/><\/p>\n<p style=\"text-align: center;\"><em>Ngh\u1ecb \u0111\u1ecbnh 34\/3022 quy \u0111\u1ecbnh vi\u1ec7c gia h\u1ea1n n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u0103m 2022.<\/em><\/p>\n<h3><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n<\/strong><\/h3>\n<p>\u0110\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 3 &#8211; NDD34\/2022: G\u1ed3m 5 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng t\u1ef1 N\u011052\/2021\/N\u0110-CP.<\/p>\n<h3><strong>2. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u0103m 2022<\/strong><\/h3>\n<ul>\n<li><em><strong>Thu\u1ebf GTGT (tr\u1eeb thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u):<\/strong><\/em><\/li>\n<\/ul>\n<p>Thu\u1ebf GTGT 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 c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 3\/2022 \u0111\u1ebfn th\u00e1ng 5\/2022 v\u00e0 qu\u00fd I\/2022 \u0111\u01b0\u1ee3c gia h\u1ea1n 06 th\u00e1ng (t\u0103ng th\u00eam 01 th\u00e1ng gia h\u1ea1n so v\u1edbi quy \u0111\u1ecbnh t\u1ea1i\u00a0<a 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>).<\/p>\n<p>\u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 6\/2022 v\u00e0 qu\u00fd II\/2022 \u0111\u01b0\u1ee3c gia h\u1ea1n 05 th\u00e1ng; th\u00e1ng 7\/2022 \u0111\u01b0\u1ee3c gia h\u1ea1n 04 th\u00e1ng; th\u00e1ng 8\/2022 \u0111\u01b0\u1ee3c gia h\u1ea1n 03 th\u00e1ng (t\u01b0\u01a1ng t\u1ef1 nh\u01b0\u00a0<a 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>).<\/p>\n<ul>\n<li><em><strong>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/strong><\/em><\/li>\n<\/ul>\n<p>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd I, qu\u00fd II k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2022 \u0111\u01b0\u1ee3c gia h\u1ea1n 03 th\u00e1ng (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 <a 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>).<\/p>\n<ul>\n<li><strong style=\"font-style: italic;\">Thu\u1ebf GTGT, thu\u1ebf TNCN c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doan<\/strong><strong style=\"font-style: italic;\">h <\/strong><\/li>\n<\/ul>\n<p>Kho\u1ea3n ph\u1ea3i n\u1ed9p ph\u00e1t sinh n\u0103m 2022 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y 30\/12\/2022.<\/p>\n<ul>\n<li><em><strong>Ti\u1ec1n thu\u00ea \u0111\u1ea5t:<\/strong> <\/em><\/li>\n<\/ul>\n<p>\u0110\u1ed1i v\u1edbi 50% s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u00e1t sinh ph\u1ea3i n\u1ed9p n\u0103m 2022 c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 4\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-34-2022-ND-CP-gia-han-nop-thue-gia-tri-gia-tang-thu-nhap-doanh-nghiep-ca-nhan-tien-thue-dat-2022-510087.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 34\/2022\/N\u0110-CP<\/a>, th\u1eddi gian gia h\u1ea1n l\u00e0 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y 31\/5\/2022 \u0111\u1ebfn ng\u00e0y 30\/11\/2022.<\/p>\n<h3><strong>3. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/h3>\n<p>Theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-34-2022-ND-CP-gia-han-nop-thue-gia-tri-gia-tang-thu-nhap-doanh-nghiep-ca-nhan-tien-thue-dat-2022-510087.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 34\/2022\/N\u0110-CP<\/a>.<\/li>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi <em>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/em> l\u1ea7n \u0111\u1ea7u ho\u1eb7c thay th\u1ebf khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t ng\u00e0y 30\/9\/2022.<\/li>\n<\/ul>\n<h3><strong>4. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gia h\u1ea1n<\/strong><\/h3>\n<p>Quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 5 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-34-2022-ND-CP-gia-han-nop-thue-gia-tri-gia-tang-thu-nhap-doanh-nghiep-ca-nhan-tien-thue-dat-2022-510087.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 34\/2022\/N\u0110-CP<\/a>.<\/p>\n<p><a href=\"http:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-34-2022-ND-CP-gia-han-nop-thue-gia-tri-gia-tang-thu-nhap-doanh-nghiep-ca-nhan-tien-thue-dat-2022-510087.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 34\/2022\/N\u0110-CP<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 28\/5\/2022 \u0111\u1ebfn ng\u00e0y 31\/12\/2022.<\/p>\n<p style=\"text-align: right;\"><strong><em>Theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt.<\/em><\/strong><\/p>\n<p><em><strong>Li\u00ean h\u1ec7 ngay (024).3748.0398<\/strong><\/em> \u0111\u1ec3 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft <strong>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FTS ERP.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p\u00a0thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a n\u0103m 2022. Ng\u00e0y 28-5, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 34\/2022 v\u1ec1 vi\u1ec7c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf TNCN v\u00e0 ti\u1ec1n [&hellip;]<\/p>\n","protected":false},"featured_media":13629,"template":"","article_category":[],"class_list":["post-7285","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7285","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\/13629"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7285"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}