Ng\u00e0y 03\/03\/2020, T\u1ed5ng C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 897\/TCT-QLN v\u1ec1 gia h\u1ea1n n\u1ed9p thu\u1ebf, mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p do \u1ea3nh h\u01b0\u1edfng b\u1edfi d\u1ecbch b\u1ec7nh COVID-19.
\nTheo \u0111\u00f3, C\u00f4ng v\u0103n \u0111\u00e3 d\u1eabn chi\u1ebfu t\u1edbi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf.
\nV\u1ec1 c\u01a1 b\u1ea3n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mu\u1ed1n gia h\u1ea1n ho\u1eb7c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 \u201cc\u00f3 thi\u1ec7t h\u1ea1i t\u00e1c \u0111\u1ed9ng t\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh do t\u00ecnh t\u00ecnh d\u1ecbch b\u1ec7nh\u201d.
\nV\u1ec1 h\u1ed3 s\u01a1, \u0111\u1ed1i v\u1edbi vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf, t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC (V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 14\/VBHN-BTC ng\u00e0y 15\/05\/2017) c\u00f3 quy \u0111\u1ecbnh h\u1ed3 s\u01a1 bao g\u1ed3m:
\nV\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n;
\nV\u0103n b\u1ea3n ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb v\u1eadt ch\u1ea5t b\u1ecb thi\u1ec7t h\u1ea1i (do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp);
\nV\u0103n b\u1ea3n x\u00e1c nh\u1eadn thi\u1ec7t h\u1ea1i c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;
\nH\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p thu\u1eadn (n\u1ebfu c\u00f3); ho\u1eb7c H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).
\n\u0110\u1ed1i v\u1edbi vi\u1ec7c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf, t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 35 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC c\u00f3 quy \u0111\u1ecbnh h\u1ed3 s\u01a1 bao g\u1ed3m:
\nV\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf ;
\nV\u0103n b\u1ea3n ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb v\u1eadt ch\u1ea5t b\u1ecb thi\u1ec7t h\u1ea1i (do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp);
\nV\u0103n b\u1ea3n x\u00e1c nh\u1eadn thi\u1ec7t h\u1ea1i c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c c\u00f4ng ty \u0111\u1ecbnh gi\u00e1 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u0103ng l\u1ef1c theo quy \u0111\u1ecbnh;
\nH\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p thu\u1eadn (n\u1ebfu c\u00f3); ho\u1eb7c H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).
\nVi\u1ec7c ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 8309\/ CT-TTHT gi\u00fap gi\u1ea3i \u0111\u00e1p nh\u1eefng v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng vi\u1ebft h\u00f3a \u0111\u01a1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c v\u00e0 th\u1ed1ng nh\u1ea5t.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 03\/03\/2020, T\u1ed5ng C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 897\/TCT-QLN v\u1ec1 gia h\u1ea1n n\u1ed9p thu\u1ebf, mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p do \u1ea3nh h\u01b0\u1edfng b\u1edfi d\u1ecbch b\u1ec7nh COVID-19. Theo \u0111\u00f3, C\u00f4ng v\u0103n \u0111\u00e3 d\u1eabn chi\u1ebfu t\u1edbi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 mi\u1ec5n […]<\/p>\n","protected":false},"author":3,"featured_media":11636,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11635","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/11635","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=11635"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/11635\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/11636"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=11635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=11635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=11635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}