{"id":3622,"date":"2020-12-25T22:04:06","date_gmt":"2020-12-25T15:04:06","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=3622"},"modified":"2021-07-19T11:11:58","modified_gmt":"2021-07-19T04:11:58","slug":"mau-giay-chung-nhan-dang-ky-thue-moi-nhat-ap-dung-tu-17-01-2021","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/ke-toan-thue\/mau-giay-chung-nhan-dang-ky-thue-moi-nhat-ap-dung-tu-17-01-2021\/","title":{"rendered":"M\u1eabu Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng t\u1eeb 17\/01\/2021"},"content":{"rendered":"

M\u1eabu Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 105\/2020\/TT-BTC\u00a0ng\u00e0y 03\/12\/2020 (c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb 17\/01\/2021), c\u1ee5 th\u1ec3:<\/h2>\n\"\"\n

**\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh:<\/strong><\/p>\n

\u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf\u201d\u00a0m\u1eabu s\u1ed1 10-MST<\/em><\/strong>\u00a0\u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p cho t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh.<\/p>\n

**\u0110\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean:<\/strong><\/p>\n

\u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf d\u00e0nh cho c\u00e1 nh\u00e2n\u201d\u00a0m<\/em><\/strong>\u1eabu s\u1ed1 12-MST<\/em><\/strong>\u00a0\u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p cho c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh, g\u1ed3m:<\/p>\n

– C\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do c\u00e1c t\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n t\u1ea1i Vi\u1ec7t Nam chi tr\u1ea3 nh\u01b0ng t\u1ed5 ch\u1ee9c n\u00e0y ch\u01b0a th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n

– C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

– C\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u0103ng k\u00fd thu\u1ebf th\u00f4ng qua h\u1ed3 s\u01a1 khai thu\u1ebf (c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf; c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf; c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu ph\u00e1t sinh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean g\u1ed3m: l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 c\u00e1c kho\u1ea3n thu ph\u00e1t sinh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean kh\u00e1c ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf).<\/p>\n

– C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

(Hi\u1ec7n h\u00e0nh, m\u1eabu\u00a0<\/em>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103<\/em>ng k\u00fd thu<\/em>\u1ebf<\/em>\u00a0\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i\u00a0Th\u00f4ng t\u01b0 95\/2016\/TT-BTC<\/a>\u00a0ng\u00e0y 28\/6\/2016).<\/em><\/p>\n

Theo \u0111\u00f3, th\u00f4ng tin c<\/strong>\u1ee7a gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/strong>\u00fd thu<\/strong>\u1ebf bao g\u1ed3m:<\/strong><\/p>\n

– T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>\n

– M\u00e3 s\u1ed1 thu\u1ebf;<\/p>\n

– S\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh; s\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh; th\u00f4ng tin c\u1ee7a gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n, th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c h\u1ed9 chi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh;<\/p>\n

– C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/p>\n

 <\/p>\n

Tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/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><\/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><\/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><\/h5>\n","protected":false},"excerpt":{"rendered":"

M\u1eabu Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 105\/2020\/TT-BTC\u00a0ng\u00e0y 03\/12\/2020 (c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb 17\/01\/2021), c\u1ee5 th\u1ec3: **\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh: \u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf\u201d\u00a0m\u1eabu s\u1ed1 10-MST\u00a0\u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p cho t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[],"class_list":["post-3622","post","type-post","status-publish","format-standard","hentry","category-ke-toan-thue"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3622\/"}],"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=3622"}],"version-history":[{"count":2,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3622\/revisions\/"}],"predecessor-version":[{"id":4014,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3622\/revisions\/4014\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=3622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=3622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=3622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}