{"id":3664,"date":"2021-01-16T00:27:21","date_gmt":"2021-01-15T17:27:21","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=3664"},"modified":"2021-07-19T11:05:34","modified_gmt":"2021-07-19T04:05:34","slug":"thay-doi-bo-cuc-thong-tin-tren-hoa-don","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/quy-dinh-chung\/thay-doi-bo-cuc-thong-tin-tren-hoa-don\/","title":{"rendered":"Thay \u0111\u1ed5i b\u1ed1 c\u1ee5c th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n"},"content":{"rendered":"

(TCT online) –\u00a0<\/strong><\/em>C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i nh\u1eadn \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n s\u1ed1 01\/2020\/CV \u0111\u1ec1 ng\u00e0y 17\/11\/2020 c\u1ee7a Chi nh\u00e1nh Allens t\u1ea1i H\u00e0 N\u1ed9i h\u1ecfi v\u1ec1 thay \u0111\u1ed5i b\u1ed1 c\u1ee5c th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, ng\u00e0y 26\/11\/2020 C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i c\u00f3 C\u00f4ng v\u0103n 102271\/CTHN-TTHT h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/h4>\n
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– C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb:<\/h5>\n
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+ T\u1ea1i \u0110i\u1ec1u 59 quy \u0111\u1ecbnh hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/div>\n
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\u201c1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2022, khuy\u1ebfn kh\u00edch c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y tr\u01b0\u1edbc ng\u00e0y 1\/7\/2022.<\/div>\n
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2. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ebfn ng\u00e0y 30\/6\/2022.<\/div>\n
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3. B\u00e3i b\u1ecf Kho\u1ea3n 2 v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u1ec3 t\u1eeb ng\u00e0y 1\/11\/2020.<\/div>\n
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+ T\u1ea1i \u0110i\u1ec1u 60 quy \u0111\u1ecbnh x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp:<\/h5>\n
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\u201c1. DN, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u00e3 mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh: s\u1ed1 51\/2010\/N\u0110-CP v\u00e0 s\u1ed1 04\/2014\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/div>\n
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– C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 32\/2011\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5:<\/div>\n
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+ T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 7 quy \u0111\u1ecbnh v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/h5>\n
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\u201c2. Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/div>\n
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Tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (theo M\u1eabu s\u1ed1 2 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) g\u1ed3m c\u00e1c n\u1ed9i dung: t\u00ean \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9, \u0111i\u1ec7n tho\u1ea1i, c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n ph\u00e1t h\u00e0nh (t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh (t\u1eeb s\u1ed1… \u0111\u1ebfn s\u1ed1..,)), ng\u00e0y l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh; t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 d\u1ea5u c\u1ee7a \u0111\u01a1n v\u1ecb (tr\u01b0\u1eddng h\u1ee3p g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh t\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng gi\u1ea5y); ho\u1eb7c ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh (tr\u01b0\u1eddng h\u1ee3p g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1eb1ng \u0111\u01b0\u1eddng \u0111i\u1ec7n t\u1eed th\u00f4ng qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf).<\/div>\n
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Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh, t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n cho c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn, trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng, s\u1ebd ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/div>\n
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Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, t\u1ed5 ch\u1ee9c, kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y.<\/div>\n
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T\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i k\u00fd s\u1ed1 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1eabu v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1eabu (theo \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng g\u1eedi cho ng\u01b0\u1eddi mua) \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo \u0111\u01b0\u1eddng \u0111i\u1ec7n t\u1eed.<\/div>\n
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Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (kh\u00f4ng bao g\u1ed3m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1eabu) ph\u1ea3i ni\u00eam y\u1ebft t\u1ea1i tr\u1ee5 s\u1edf t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong th\u1eddi gian s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.\u201d<\/div>\n
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C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i tr\u1ea3 l\u1eddi nh\u01b0 sau: Trong th\u1eddi gian t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn ng\u00e0y 30\/6\/2022, c\u00e1c Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP v\u00e0 s\u1ed1 04\/2014\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/div>\n
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Trong th\u1eddi gian n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ch\u01b0a th\u00f4ng b\u00e1o \u0111\u01a1n v\u1ecb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP , Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 ,123\/2020\/N\u0110-CP th\u00ec \u0111\u01a1n v\u1ecb v\u1eabn \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP , Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. Theo \u0111\u00f3:<\/div>\n
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Tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, C\u00f4ng ty ph\u1ea3i l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, C\u00f4ng ty th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 32\/2011\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/div>\n
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Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p c\u00f2n v\u01b0\u1edbng m\u1eafc, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i tr\u00ean website http:\/\/hanoi.gdt.gov.vn ho\u1eb7c li\u00ean h\u1ec7 v\u1edbi ph\u00f2ng Thanh tra – Ki\u1ec3m tra thu\u1ebf s\u1ed1 1 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 gi\u1ea3i quy\u1ebft.<\/div>\n
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Ngu\u1ed3n: T\u1ea1p ch\u00ed thu\u1ebf<\/strong><\/div>\n","protected":false},"excerpt":{"rendered":"

(TCT online) –\u00a0C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i nh\u1eadn \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n s\u1ed1 01\/2020\/CV \u0111\u1ec1 ng\u00e0y 17\/11\/2020 c\u1ee7a Chi nh\u00e1nh Allens t\u1ea1i H\u00e0 N\u1ed9i h\u1ecfi v\u1ec1 thay \u0111\u1ed5i b\u1ed1 c\u1ee5c th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, ng\u00e0y 26\/11\/2020 C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i c\u00f3 C\u00f4ng v\u0103n 102271\/CTHN-TTHT h\u01b0\u1edbng d\u1eabn nh\u01b0 sau: – C\u0103n c\u1ee9 […]<\/p>\n","protected":false},"author":2,"featured_media":3669,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[145],"tags":[],"class_list":["post-3664","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh-chung"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3664\/"}],"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=3664"}],"version-history":[{"count":3,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3664\/revisions\/"}],"predecessor-version":[{"id":3671,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3664\/revisions\/3671\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/3669\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=3664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=3664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=3664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}