{"id":13249,"date":"2020-12-04T06:56:13","date_gmt":"2020-12-04T06:56:13","guid":{"rendered":"https:\/\/bizlawyer.vn\/banks-must-provide-customer-account-information-and-withhold-tax-as-requested-by-tax-authorities"},"modified":"2020-12-04T06:57:24","modified_gmt":"2020-12-04T06:57:24","slug":"ngan-hang-phai-cung-cap-thong-tin-tai-khoan-khach-hang-va-khau-tru-thue-theo-de-nghi-cua-co-quan-thue","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/ngan-hang-phai-cung-cap-thong-tin-tai-khoan-khach-hang-va-khau-tru-thue-theo-de-nghi-cua-co-quan-thue","title":{"rendered":"Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n kh\u00e1ch h\u00e0ng v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan thu\u1ebf"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ng\u00e0y 19\/10\/2020, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP (\u201cNgh\u1ecb \u0111\u1ecbnh 126\u201d) quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14. Trong \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 126 quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n kh\u00e1ch h\u00e0ng v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf tr\u00ean t\u00e0i kho\u1ea3n kh\u00e1ch h\u00e0ng m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 126 quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n kh\u00e1ch h\u00e0ng cho c\u01a1 quan thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 30 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126, Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng g\u1ed3m: t\u00ean ch\u1ee7 t\u00e0i kho\u1ea3n, s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n theo m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p, ng\u00e0y m\u1edf t\u00e0i kho\u1ea3n, ng\u00e0y \u0111\u00f3ng t\u00e0i kho\u1ea3n. Vi\u1ec7c cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n l\u1ea7n \u0111\u1ea7u trong th\u1eddi gian 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y 05\/12\/2020 v\u00e0 vi\u1ec7c c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n h\u00e0ng th\u00e1ng trong 10 ng\u00e0y c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f2n ph\u1ea3i cung c\u1ea5p th\u00f4ng tin giao d\u1ecbch qua t\u00e0i kho\u1ea3n, s\u1ed1 d\u01b0, s\u1ed1 li\u1ec7u giao d\u1ecbch theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u01a1 quan thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch thanh tra, ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb thu\u1ebf tr\u00ean t\u00e0i kho\u1ea3n kh\u00e1ch h\u00e0ng m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 30 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126, c\u00e1c ng\u00e2n h\u00e0ng ph\u1ea3i kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc (sau \u0111\u00e2y g\u1ecdi l\u00e0 nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i) n\u1ebfu nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd, k\u00ea khai, n\u1ed9p thu\u1ebf. Khi \u0111\u00f3, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i. T\u00ean, \u0111\u1ecba ch\u1ec9 website c\u1ee7a nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i s\u1ebd \u0111\u01b0\u1ee3c T\u1ed5ng C\u1ee5c thu\u1ebf cung c\u1ea5p cho ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i c\u00f3 thanh to\u00e1n b\u1eb1ng th\u1ebb ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c m\u00e0 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay th\u00ec ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i s\u1ed1 ti\u1ec1n chuy\u1ec3n cho c\u00e1c nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng g\u1eedi v\u1ec1 T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">D\u00f9 Ngh\u1ecb \u0111\u1ecbnh y\u00eau c\u1ea7u c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt th\u00f4ng tin v\u00e0 ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ef1 an to\u00e0n c\u1ee7a th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tuy v\u1eady, v\u1eabn c\u00f3 s\u1ef1 lo ng\u1ea1i v\u1ec1 kh\u1ea3 n\u0103ng ti\u1ebft l\u1ed9 th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng nh\u01b0 ngh\u0129a v\u1ee5 b\u1ea3o m\u1eadt c\u1ee7a ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 19\/10\/2020, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP (\u201cNgh\u1ecb \u0111\u1ecbnh 126\u201d) quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14. Trong \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 126 quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n kh\u00e1ch h\u00e0ng v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13245,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13249","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\/13249","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=13249"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/13249\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/13245"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=13249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=13249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=13249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}