{"id":13846,"date":"2021-05-05T06:37:06","date_gmt":"2021-05-05T06:37:06","guid":{"rendered":"https:\/\/bizlawyer.vn\/new-regulations-on-time-for-submitting-electronic-tax-dossiers-electronic-tax-payment"},"modified":"2021-05-05T06:38:30","modified_gmt":"2021-05-05T06:38:30","slug":"quy-dinh-moi-ve-thoi-gian-nop-ho-so-thue-dien-tu-nop-thue-dien-tu","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/quy-dinh-moi-ve-thoi-gian-nop-ho-so-thue-dien-tu-nop-thue-dien-tu","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ng\u00e0y 18\/03\/2021, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 19\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 n\u00e0y \u0111\u00e3 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh m\u1edbi v\u1ec1 th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed; th\u1eddi gian c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh, v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed 24 gi\u1edd trong ng\u00e0y (k\u1ec3 t\u1eeb 00:00:00 gi\u1edd \u0111\u1ebfn 23:59:59 gi\u1edd) v\u00e0 7 ng\u00e0y trong tu\u1ea7n, bao g\u1ed3m\u00a0c\u1ea3\u00a0ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 v\u00e0 ng\u00e0y T\u1ebft. Th\u1eddi gian ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 trong ng\u00e0y n\u1ebfu h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c k\u00fd g\u1eedi th\u00e0nh c\u00f4ng trong kho\u1ea3ng th\u1eddi gian t\u1eeb 00:00:00 gi\u1edd \u0111\u1ebfn 23:59:59 gi\u1edd c\u1ee7a ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed:\u00a0<\/span><\/li>\n<\/ul>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed:<\/span><\/i><span style=\"font-weight: 400;\"> l\u00e0 ng\u00e0y h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 v\u00e0 \u0111\u01b0\u1ee3c ghi tr\u00ean Th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf (tr\u1eeb c\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u00ednh thu\u1ebf, th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf):<\/span><\/i><span style=\"font-weight: 400;\"> l\u00e0 ng\u00e0y h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 v\u00e0 \u0111\u01b0\u1ee3c ghi tr\u00ean Th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn t\u1ea1i Th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/i> <i><span style=\"font-weight: 400;\">c\u00f3 bao g\u1ed3m t\u00e0i li\u1ec7u k\u00e8m theo \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh:<\/span><\/i><span style=\"font-weight: 400;\"> Th\u1eddi \u0111i\u1ec3m x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 th\u1eddi gian c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh, v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: Th\u1eddi gian c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh, v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 trong ng\u00e0y n\u1ebfu h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c k\u00fd g\u1eedi th\u00e0nh c\u00f4ng trong kho\u1ea3ng th\u1eddi gian t\u1eeb 00:00:00 gi\u1edd \u0111\u1ebfn 23:59:59 gi\u1edd c\u1ee7a ng\u00e0y.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed n\u00eau tr\u00ean l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh <\/span><b>th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf<\/b><span style=\"font-weight: 400;\">; <\/span><b>t\u00ednh th\u1eddi gian ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c <\/span><b>t\u00ednh th\u1eddi gian \u0111\u1ec3 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 thu\u1ebf<\/b><span style=\"font-weight: 400;\"> theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/thue-phi-le-phi\/thong-tu-110-2015-tt-btc-huong-dan-giao-dich-dien-tu-trong-linh-vuc-thue-284180.aspx\"><span style=\"font-weight: 400;\">110\/2015\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u00a0ng\u00e0y 28\/7\/2015 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/thue-phi-le-phi\/thong-tu-66-2019-tt-btc-sua-doi-thong-tu-110-2015-tt-btc-giao-dich-dien-tu-linh-vuc-thue-426342.aspx\"><span style=\"font-weight: 400;\">66\/2019\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u00a0ng\u00e0y 20\/9\/2019 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 19\/2021\/TT-BTC \u0111\u00e3 c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh chi ti\u1ebft h\u01a1n, b\u1ed5 sung th\u00eam m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n tr\u01b0\u1edbc \u0111\u00f3 li\u00ean quan \u0111\u1ebfn th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd, c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 03\/05\/2021.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 18\/03\/2021, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 19\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 n\u00e0y \u0111\u00e3 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh m\u1edbi v\u1ec1 th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed; th\u1eddi gian c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14382,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13846","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\/13846","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=13846"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/13846\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/14382"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=13846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=13846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=13846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}