{"id":3570,"date":"2020-12-18T15:05:33","date_gmt":"2020-12-18T08:05:33","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=3570"},"modified":"2021-07-19T11:17:31","modified_gmt":"2021-07-19T04:17:31","slug":"ho-so-va-thu-tuc-dang-ky-thue-cho-nguoi-phu-thuoc-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/ke-toan-thue\/ho-so-va-thu-tuc-dang-ky-thue-cho-nguoi-phu-thuoc-nhu-the-nao\/","title":{"rendered":"H\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"

\u0110\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00fd. V\u1eady, h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf<\/strong> \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

Tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/h4>\n
B\u1ed9 T\u00e0i ch\u00ednh b\u00e3i b\u1ecf 9 th\u00f4ng t\u01b0 v\u1ec1 l\u0129nh v\u1ef1c thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/a><\/span><\/h5>\n
Khi n\u00e0o t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n b\u1ecb \u0111\u1eb7t v\u00e0o t\u00ecnh tr\u1ea1ng ki\u1ec3m<\/a><\/span><\/h5>\n
L\u01b0u ngay 5 th\u00f3i quen gi\u00fap b\u1ea1n qu\u1ea3n l\u00fd ti\u1ec1n b\u1ea1c t\u1ed1t h\u01a1n<\/a><\/span><\/h5>\n
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Th\u00f4ng t\u01b0 s\u1ed1 105\/2020\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 3\/12\/2020 h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf<\/strong> \u0111\u00e3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/strong> v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u1ea7n \u0111\u1ea7u.\u00a0Theo \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp \u0111\u0103ng k\u00fd thu\u1ebf<\/strong> cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/strong> t\u1ea1i c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n

1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c g\u1ed3m: <\/span><\/h3>\n

V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n v\u00e0 gi\u1ea5y t\u1edd c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c g\u1ed3m:<\/strong><\/em><\/span><\/h4>\n
    \n
  • B\u1ea3n sao Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c<\/span><\/li>\n
  • B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam t\u1eeb \u0111\u1ee7 14 tu\u1ed5i tr\u1edf l\u00ean<\/span><\/li>\n
  • B\u1ea3n sao Gi\u1ea5y khai sinh ho\u1eb7c b\u1ea3n sao H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam d\u01b0\u1edbi 14 tu\u1ed5i<\/span><\/li>\n
  • B\u1ea3n sao H\u1ed9 chi\u1ebfu \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam sinh s\u1ed1ng t\u1ea1i n\u01b0\u1edbc ngo\u00e0i<\/span><\/li>\n
  • C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp t\u1ed5ng h\u1ee3p v\u00e0 g\u1eedi t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf<\/strong> g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp.<\/span><\/li>\n<\/ul>\n

    2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf cho c\u01a1 quan thu\u1ebf.<\/span><\/h3>\n

    H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m:<\/em><\/span><\/h4>\n
      \n
    • T\u1edd khai \u0111\u0103ng k\u00fd thu<\/span><\/li>\n
    • B\u1ea3n sao Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c b\u1ea3n sao Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam t\u1eeb \u0111\u1ee7 14 tu\u1ed5i tr\u1edf l\u00ean<\/span><\/li>\n
    • B\u1ea3n sao Gi\u1ea5y khai sinh ho\u1eb7c H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam d\u01b0\u1edbi 14 tu\u1ed5i<\/span><\/li>\n
    • B\u1ea3n sao H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam sinh s\u1ed1ng t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n

      Th\u00f4ng t\u01b0 s\u1ed1 105\/2020\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh, tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 s\u1ed1 95\/2016\/TT-BTC ng\u00e0y 28\/6\/2016 c\u00f3 hi\u1ec7u l\u1ef1c nh\u01b0ng ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf<\/strong> cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf n\u00eau t\u1ea1i Kho\u1ea3n n\u00e0y \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

       <\/p>\n<\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"

      \u0110\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00fd. V\u1eady, h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o? Tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft: B\u1ed9 T\u00e0i ch\u00ednh b\u00e3i b\u1ecf […]<\/p>\n","protected":false},"author":2,"featured_media":3580,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[],"class_list":["post-3570","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-thue"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3570\/"}],"collection":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=3570"}],"version-history":[{"count":4,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3570\/revisions\/"}],"predecessor-version":[{"id":3575,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3570\/revisions\/3575\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/3580\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=3570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=3570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=3570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}