{"id":15827,"date":"2022-08-31T08:26:48","date_gmt":"2022-08-31T08:26:48","guid":{"rendered":"https:\/\/bizlawyer.vn\/investment-projects-are-not-entitled-to-vat-refund-but-are-carried-over-to-the-next-period"},"modified":"2022-08-31T08:30:56","modified_gmt":"2022-08-31T08:30:56","slug":"du-an-dau-tu-khong-duoc-hoan-thue-gtgt-nhung-duoc-ket-chuyen-sang-ky-tiep-theo","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/du-an-dau-tu-khong-duoc-hoan-thue-gtgt-nhung-duoc-ket-chuyen-sang-ky-tiep-theo","title":{"rendered":"D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT nh\u01b0ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang k\u1ef3 ti\u1ebfp theo"},"content":{"rendered":"

Ng\u00e0y 29\/07\/2022, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cNgh\u1ecb \u0111\u1ecbnh 49\u201d).
\nVi\u1ec7c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c nhi\u1ec1u ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1eb7c bi\u1ec7t quan t\u00e2m, tuy nhi\u00ean l\u1ea1i g\u1eb7p ph\u1ea3i nhi\u1ec1u kh\u00f3 kh\u0103n v\u00e0 v\u01b0\u1edbng m\u1eafc tr\u00ean th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng do c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3 ch\u01b0a th\u1ef1c s\u1ef1 c\u1ee5 th\u1ec3, r\u00f5 r\u00e0ng. Ngh\u1ecb \u0111\u1ecbnh 49 \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 \u0111\u00e3 c\u00f3 nh\u1eefng b\u1ed5 sung, s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng c\u1ee5 th\u1ec3 v\u00e0 chi ti\u1ebft h\u01a1n, th\u00e1o g\u1ee1 \u0111\u01b0\u1ee3c n\u00fat th\u1eaft hi\u1ec7n nay v\u1ec1 vi\u1ec7c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT.
\nTh\u00f4ng qua b\u00e0i vi\u1ebft n\u00e0y, h\u00e3y c\u00f9ng Bizlawyer t\u00ecm hi\u1ec3u quy \u0111\u1ecbnh m\u1edbi v\u1ec1 vi\u1ec7c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 49. C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT nh\u01b0ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang k\u1ef3 ti\u1ebfp theo g\u1ed3m c\u00f3 2 nh\u00f3m, m\u1ed7i nh\u00f3m s\u1ebd bao g\u1ed3m m\u1ed9t s\u1ed1 d\u1ef1 \u00e1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt li\u1ec7t k\u00ea, sau \u0111\u00e2y h\u00e3y \u0111i v\u00e0o chi ti\u1ebft:<\/p>\n

\"\"<\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 nghi\u00ean c\u1ee9u v\u1ec1 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT nh\u01b0ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang k\u1ef3 ti\u1ebfp theo theo Ngh\u1ecb \u0111\u1ecbnh 49.
\nNgh\u1ecb \u0111\u1ecbnh 49 s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 12\/09\/2022.<\/em>
\n* B\u1ea3n tin n\u00e0y ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch th\u00f4ng tin v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi ban h\u00e0nh, kh\u00f4ng d\u00f9ng \u0111\u1ec3 t\u01b0 v\u1ea5n hay \u00e1p d\u1ee5ng cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.
\nHy v\u1ecdng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch v\u1edbi Qu\u00fd b\u1ea1n \u0111\u1ecdc.<\/strong>
\nBizlawyer h\u1eadn h\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng Qu\u00fd b\u1ea1n \u0111\u1ecdc!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 29\/07\/2022, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cNgh\u1ecb \u0111\u1ecbnh 49\u201d). Vi\u1ec7c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c nhi\u1ec1u […]<\/p>\n","protected":false},"author":12,"featured_media":15823,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15827","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\/15827","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=15827"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/15827\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/15823"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=15827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=15827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=15827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}