{"id":7651,"date":"2019-05-11T09:28:47","date_gmt":"2019-05-11T09:28:47","guid":{"rendered":"https:\/\/bizlawyer.vn\/abolishing-circular-no-134-2014-tt-btc-dated-12-09-2014-of-the-ministry-of-finance-guiding-procedures-for-extending-the-time-limit-for-tax-payment-and-value-added-tax-refund-for-imported-machinery-an"},"modified":"2023-06-29T07:34:11","modified_gmt":"2023-06-29T07:34:11","slug":"bai-bo-thong-tu-so-134-2014-tt-btc-ngay-12-thang-9-nam-2014-cua-bo-tai-chinh-huong-dan-thu-tuc-gia-han-thoi-han-nop-thue-va-hoan-thue-gia-tri-gia-tang-doi-voi-may-moc-thiet-bi-nhap-khau-de-tao-tai-sa","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/bai-bo-thong-tu-so-134-2014-tt-btc-ngay-12-thang-9-nam-2014-cua-bo-tai-chinh-huong-dan-thu-tuc-gia-han-thoi-han-nop-thue-va-hoan-thue-gia-tri-gia-tang-doi-voi-may-moc-thiet-bi-nhap-khau-de-tao-tai-sa","title":{"rendered":"B\u00e3i b\u1ecf th\u00f4ng t\u01b0 s\u1ed1 134\/2014\/TT-BTC ng\u00e0y 12 th\u00e1ng 9 n\u0103m 2014 c\u1ee7a b\u1ed9 t\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0"},"content":{"rendered":"

Ng\u00e0y 03\/04\/2019, B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 18\/2019\/TT-BTC quy \u0111\u1ecbnh b\u00e3i b\u1ecf th\u00f4ng t\u01b0 s\u1ed1 134\/2014\/TT-BTC ng\u00e0y 12 th\u00e1ng 9 n\u0103m 2014 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 20\/05\/2019.
\nTheo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 18\/2019\/TT-BTC c\u00f3 n\u1ed9i dung n\u1ed5i b\u1eadt nh\u01b0 sau:
\n–\tB\u00e3i b\u1ecf to\u00e0n b\u1ed9 Th\u00f4ng t\u01b0 s\u1ed1 134\/2014\/TT-BTC ng\u00e0y 12\/9\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.
\n–\t\u0110\u1ed1i v\u1edbi H\u1ed3 s\u01a1 xin gia h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1134\/2014\/TT-BTC ng\u00e0y 12\/9\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p cho c\u01a1 quan h\u1ea3i quan tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec c\u01a1 quan h\u1ea3i quan ti\u1ebfp t\u1ee5c gi\u1ea3i quy\u1ebft gia h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 134\/2014\/TT-BTC .
\n–\t\u0110\u1ed1i v\u1edbi H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 134\/2014\/TT-BTCng\u00e0y 12\/9\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 134\/2014\/TT-BTC
\nNh\u01b0 v\u1eady, Th\u00f4ng t\u01b0 s\u1ed1 18\/2019\/TT-BTC \u0111\u00e3 b\u00e3i b\u1ecf th\u1ee7 t\u1ee5c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 03\/04\/2019, B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 18\/2019\/TT-BTC quy \u0111\u1ecbnh b\u00e3i b\u1ecf th\u00f4ng t\u01b0 s\u1ed1 134\/2014\/TT-BTC ng\u00e0y 12 th\u00e1ng 9 n\u0103m 2014 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u1ec3 […]<\/p>\n","protected":false},"author":3,"featured_media":7647,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7651","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\/7651","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=7651"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/7651\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/7647"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=7651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=7651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=7651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}