Ng\u00e0y 27\/9\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 87\/2018\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 215\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 15\/11\/2018.
\nTheo \u0111\u00f3, Th\u00f4ng t\u01b0 87\/2018\/TT-BTC s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 n\u1ed9i dung m\u1edbi n\u1ed5i b\u1eadt \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 sau:
\n1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c t\u1ea1m d\u1eebng c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf
\nTh\u00f4ng t\u01b0 s\u1ed1 87\/2018\/TT-BTC s\u1eeda \u0111\u1ed5i Kho\u1ea3n 3 \u0110i\u1ec1u 5 b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1m d\u1eebng c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf. C\u1ee5 th\u1ec3, t\u1ea1m d\u1eebng ho\u1eb7c ch\u01b0a th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t m\u00e0 s\u1ed1 ti\u1ec1n \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ho\u1eb7c \u0111\u1ebfn th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf, nh\u01b0ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ban h\u00e0nh m\u1ed9t trong c\u00e1c v\u0103n b\u1ea3n sau: quy\u1ebft \u0111\u1ecbnh n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3; quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 th\u00f4ng b\u00e1o kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.
\n2. H\u00ecnh th\u1ee9c g\u1eedi Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf
\nQuy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf ph\u1ea3i g\u1eedi cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh c\u01b0\u1ee1ng ch\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 c\u00f3 t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed th\u00ec quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c g\u1eedi theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a c\u00f3 t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed th\u00ec quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c giao tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u1eedi b\u1eb1ng th\u01b0 b\u1ea3o \u0111\u1ea3m qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n.
\n\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c giao tr\u1ef1c ti\u1ebfp m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf kh\u00f4ng nh\u1eadn th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c c\u00f4ng ch\u1ee9c thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m giao quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf kh\u00f4ng nh\u1eadn quy\u1ebft \u0111\u1ecbnh, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 quy\u1ebft \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c giao.
\n3. Th\u1eddi \u0111i\u1ec3m ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf
\nQuy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c ban h\u00e0nh sau ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf h\u1ebft th\u1eddi h\u1ea1n cho ph\u00e9p n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
\nQuy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh ngay sau ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ngay sau ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo th\u1eddi h\u1ea1n ghi tr\u00ean quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.
\nC\u00f3 th\u1ec3 th\u1ea5y, Th\u00f4ng t\u01b0 s\u1ed1 87\/2018\/TT-BTC \u0111\u00e3 c\u00f3 nh\u1eefng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quan tr\u1ecdng, qua \u0111\u00f3 \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd g\u00f3p ph\u1ea7n kh\u1eafc ph\u1ee5c nh\u1eefng v\u01b0\u1edbng m\u1eafc, h\u1ea1n ch\u1ebf trong vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd trong ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 27\/9\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 87\/2018\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 215\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 15\/11\/2018. Theo […]<\/p>\n","protected":false},"author":3,"featured_media":6394,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6393","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\/6393","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=6393"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/6393\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/6394"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=6393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=6393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=6393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}