{"id":13269,"date":"2020-12-04T07:05:21","date_gmt":"2020-12-04T07:05:21","guid":{"rendered":"https:\/\/bizlawyer.vn\/cases-of-taxpayer-information-disclosure-from-december-5-2020"},"modified":"2020-12-04T07:06:39","modified_gmt":"2020-12-04T07:06:39","slug":"cac-truong-hop-cong-khai-thong-tin-nguoi-nop-thue-tu-ngay-05-12-2020","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/cac-truong-hop-cong-khai-thong-tin-nguoi-nop-thue-tu-ngay-05-12-2020","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb ng\u00e0y 05\/12\/2020"},"content":{"rendered":"

Ng\u00e0y 19\/10\/2020, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u1ec1 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1ebd c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y 05\/12\/2020, bao g\u1ed3m:<\/span><\/p>\n

    \n
  1. Ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/li>\n
  2. Tr\u1ed1n thu\u1ebf, ti\u1ebfp tay cho h\u00e0nh vi tr\u1ed1n thu\u1ebf, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf r\u1ed3i b\u1ecf tr\u1ed1n kh\u1ecfi tr\u1ee5 s\u1edf kinh doanh; ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n.<\/span><\/li>\n
  3. Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/li>\n
  4. C\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.<\/span><\/li>\n
  5. Kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0: T\u1eeb ch\u1ed1i kh\u00f4ng cung c\u1ea5p th\u00f4ng tin t\u00e0i li\u1ec7u cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra v\u00e0 c\u00e1c y\u00eau c\u1ea7u kh\u00e1c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n
  6. Ch\u1ed1ng, ng\u0103n c\u1ea3n c\u00f4ng ch\u1ee9c thu\u1ebf, c\u00f4ng ch\u1ee9c h\u1ea3i quan thi h\u00e0nh c\u00f4ng v\u1ee5.<\/span><\/li>\n
  7. Qu\u00e1 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c h\u1ebft th\u1eddi h\u1ea1n ch\u1ea5p h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi b\u1ea3o l\u00e3nh kh\u00f4ng t\u1ef1 nguy\u1ec7n ch\u1ea5p h\u00e0nh.<\/span><\/li>\n
  8. C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng ch\u1ea5p h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 c\u00f3 h\u00e0nh vi ph\u00e1t t\u00e1n t\u00e0i s\u1ea3n, b\u1ecf tr\u1ed1n.<\/span><\/li>\n
  9. C\u00e1c th\u00f4ng tin kh\u00e1c \u0111\u01b0\u1ee3c c\u00f4ng khai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ol>\n

    Nh\u01b0 v\u1eady, k\u1ec3 t\u1eeb ng\u00e0y 05\/12\/2020 n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, th\u00ec th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd b\u1ecb c\u00f4ng khai b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0: \u0111\u0103ng t\u1ea3i tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p; C\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang; Ni\u00eam y\u1ebft t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; Th\u00f4ng qua vi\u1ec7c ti\u1ebfp c\u00f4ng d\u00e2n, h\u1ecdp b\u00e1o, th\u00f4ng c\u00e1o b\u00e1o ch\u00ed, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi ph\u00e1t ng\u00f4n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 05 th\u00e1ng 12 n\u0103m 2020.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Ng\u00e0y 19\/10\/2020, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u1ec1 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1ebd c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y 05\/12\/2020, bao g\u1ed3m: Ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, […]<\/p>\n","protected":false},"author":3,"featured_media":13265,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13269","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\/13269","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=13269"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/13269\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/13265"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=13269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=13269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=13269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}