{"id":7657,"date":"2022-12-12T08:48:29","date_gmt":"2022-12-12T01:48:29","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7657"},"modified":"2025-11-26T16:54:58","modified_gmt":"2025-11-26T09:54:58","slug":"nghi-dinh-91-2022-nd-cp-sua-doi-bo-sung-nghi-dinh-126-2020-nd-cp-ve-quan-ly-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nghi-dinh-91-2022-nd-cp-sua-doi-bo-sung-nghi-dinh-126-2020-nd-cp-ve-quan-ly-thue\/","title":{"rendered":"NGH\u1eca \u0110\u1ecaNH 91\/2022\/N\u0110-CP: S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG NGH\u1eca \u0110\u1ecaNH 126\/2020\/N\u0110-CP V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Ng\u00e0y 30\/10\/2022, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u00e3 s\u1eeda \u0111\u1ed5i nhi\u1ec1u quy \u0111\u1ecbnh quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p>B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y FTS s\u1ebd t\u00f3m t\u1eaft l\u1ea1i nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP.<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7659 size-large\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/1a078268-b9e2-4e1e-a90b-4d612ea1a940-1024x463.jpg\" alt=\"\" width=\"1024\" height=\"463\" \/><\/p>\n<p><strong><em>1.Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf:<\/em><\/strong><\/p>\n<p>\u27a4 Tr\u01b0\u1eddng h\u1ee3p <strong>ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/strong>, th\u1eddi h\u1ea1n c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1, th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf <strong>tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n k\u1ec1<\/strong> sau ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7660 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/9b6af3be-a795-4efe-8c65-ef18f954c44d.jpg\" alt=\"\" width=\"1024\" height=\"214\" \/><\/p>\n<p><strong><em>2.\u0110\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/em><\/strong><\/p>\n<p>\u27a4 Ng\u01b0\u1eddi khai thu\u1ebf TNCN l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf TNCN theo th\u00e1ng, qu\u00fd m\u00e0 trong th\u00e1ng, qu\u00fd \u0111\u00f3 kh\u00f4ng ph\u00e1t sinh vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn thu nh\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNCN.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7661 size-full aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/c4f9a2ae-8d11-477a-b235-364b6aaf6320.jpg\" alt=\"\" width=\"1024\" height=\"301\" \/><\/p>\n<p><strong><em>3.T\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/em><\/strong><\/p>\n<ul>\n<li><strong><em>\u00a0<\/em><\/strong>T\u1ed5ng s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m.<\/li>\n<li><strong><em>\u00a0<\/em><\/strong>Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thi\u1ebfu th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 4 \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y n\u1ed9p thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7662 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/8f7cf117-82b9-43c0-9184-f7f32a248722.jpg\" alt=\"\" width=\"1024\" height=\"629\" \/><\/p>\n<p><strong><em>4.L\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a doanh nghi\u1ec7p:<\/em><\/strong><\/p>\n<ul>\n<li><strong><em>\u00a0<\/em><\/strong>T\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i sau khi tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i sau khi tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 theo quy\u1ebft to\u00e1n n\u0103m.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u00a0n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 ph\u1ea3i t\u1ea1m n\u1ed9p th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i sau khi tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 qu\u00fd 04 \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y n\u1ed9p s\u1ed1 l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7663 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/261e29af-52ce-4af2-a2c7-7e5c62419581-1.jpg\" alt=\"\" width=\"1024\" height=\"628\" \/><\/p>\n<p><strong><em>5.S\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ph\u1ea3i cung c\u1ea5p th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng:<\/em><\/strong><\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 <\/strong><strong>\u27a3<\/strong><strong>\u00a0<\/strong>T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt c\u1ee7a Vi\u1ec7t Nam l\u00e0 ch\u1ee7 s\u1edf h\u1eefu s\u00e0n TM\u0110T c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, \u0111\u00fang h\u1ea1n theo quy \u0111\u1ecbnh cho CQT th\u00f4ng tin c\u1ee7a th\u01b0\u01a1ng nh\u00e2n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n: t\u00ean ng\u01b0\u1eddi b\u00e1n, MST, s\u1ed1 \u0111\u1ecbnh danh, CCCD ho\u1eb7c CMND, \u0111\u1ecba ch\u1ec9, S\u0110T v\u00e0 DOANH THU B\u00c1N H\u00c0NG th\u00f4ng qua ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn tr\u00ean s\u00e0n.<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 <\/strong><strong>\u27a3<\/strong><strong>\u00a0<\/strong>Vi\u1ec7c cung c\u1ea5p th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau.<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 <\/strong><strong>\u27a3<\/strong><strong>\u00a0<\/strong>Ch\u1ee7 s\u1edf h\u1eefu s\u00e0n TM\u0110T cung c\u1ea5p th\u00f4ng tin b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u do T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f4ng b\u1ed1.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7664 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/0156bf6e-8ecd-458f-a5a1-b8df766f7e1d.jpg\" alt=\"\" width=\"1024\" height=\"414\" \/><\/p>\n<p><strong><em>6.T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n v\u00e0 hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/em><\/strong><\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 <\/strong><strong>\u27a3<\/strong><strong>\u00a0<\/strong>Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y k\u00fd ban h\u00e0nh.<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 <\/strong><strong>\u27a3<\/strong><strong>\u00a0<\/strong>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p 03 qu\u00fd \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021 kh\u00f4ng th\u1ea5p h\u01a1n 75% s\u1ed1\u00a0ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m, th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 t\u1ea1m n\u1ed9p 04 qu\u00fd.<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 <\/strong><strong>\u27a3<\/strong><strong>\u00a0<\/strong>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p 03 qu\u00fd \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021 th\u1ea5p h\u01a1n 75% s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m, th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 t\u1ea1m n\u1ed9p 04 qu\u00fd.<\/p>\n<p>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n trong c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y l\u00e0 v\u00f4 c\u00f9ng h\u1eefu \u00edch. \u0110\u1eb7c bi\u1ec7t,\u00a0<a href=\"https:\/\/fts.com.vn\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP<\/a> \u00a0v\u1edbi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00ednh n\u0103ng mua- b\u00e1n h\u00e0ng, kho, qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng \u2026. v\u00e0 nh\u1ea5t l\u00e0 t\u00ednh n\u0103ng v\u1ec1 thu\u1ebf s\u1ebd l\u00e0 l\u1ef1a ch\u1ecdn ho\u00e0n h\u1ea3o cho k\u1ebf to\u00e1n vi\u00ean. T\u00ednh n\u0103ng v\u1ec1 thu\u1ebf t\u1ea1o ra s\u1ef1 \u0111\u01a1n gi\u1ea3n, ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3 trong nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><strong><em>Li\u00ean h\u1ec7 ngay (024).3748.0398<\/em><\/strong>\u00a0\u0111\u1ec3 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft v\u1ec1 <a href=\"https:\/\/fts.com.vn\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Ng\u00e0y 30\/10\/2022, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u00e3 s\u1eeda \u0111\u1ed5i nhi\u1ec1u quy \u0111\u1ecbnh quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y FTS s\u1ebd t\u00f3m t\u1eaft l\u1ea1i nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP. 1.Th\u1eddi [&hellip;]<\/p>\n","protected":false},"featured_media":13587,"template":"","article_category":[10],"class_list":["post-7657","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\/7657","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\/13587"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7657"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}