{"id":9775,"date":"2019-10-27T09:45:57","date_gmt":"2019-10-27T09:45:57","guid":{"rendered":"https:\/\/bizlawyer.vn\/how-to-determine-the-time-for-electronic-tax-filing"},"modified":"2019-10-27T09:48:04","modified_gmt":"2019-10-27T09:48:04","slug":"cach-xac-dinh-thoi-diem-nop-ho-so-thue-dien-tu","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/cach-xac-dinh-thoi-diem-nop-ho-so-thue-dien-tu","title":{"rendered":"C\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"

Ng\u00e0y 20\/09\/2019, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 66\/2019\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 110\/2015\/TT-BTC ng\u00e0y 28\/7\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf. Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 05\/11\/2019.
\nTheo \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed 24 gi\u1edd trong ng\u00e0y v\u00e0 7 ng\u00e0y trong tu\u1ea7n, bao g\u1ed3m c\u1ea3 ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 v\u00e0 ng\u00e0y T\u1ebft; \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed trong 04 tr\u01b0\u1eddng h\u1ee3p, c\u1ee5 th\u1ec3 nh\u01b0 sau:
\n\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed: L\u00e0 ng\u00e0y 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;
\n\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed: L\u00e0 ng\u00e0y ghi tr\u00ean 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;
\n\u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed: L\u00e0 ng\u00e0y ghi tr\u00ean Th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a C\u01a1 quan thu\u1ebf g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;
\n\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed: L\u00e0 ng\u00e0y ghi tr\u00ean Th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;
\nC\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 g\u1eedi Th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u00e1 tr\u1ecb gia t\u0103ng v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf (T-VAN).
\nQuy \u0111\u1ecbnh m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p trong ho\u1ea1t \u0111\u1ed9ng k\u00ea khai, n\u1ed9p thu\u1ebf th\u00f4ng quan giao d\u1ecbch n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed<\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 20\/09\/2019, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 66\/2019\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 110\/2015\/TT-BTC ng\u00e0y 28\/7\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf. Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 05\/11\/2019. Theo \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c […]<\/p>\n","protected":false},"author":3,"featured_media":9771,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9775","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\/9775","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=9775"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/9775\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/9771"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=9775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=9775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=9775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}