{"id":4033,"date":"2022-03-14T14:31:35","date_gmt":"2022-03-14T07:31:35","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=4033"},"modified":"2022-03-14T14:31:35","modified_gmt":"2022-03-14T07:31:35","slug":"gia-han-thoi-han-nop-cac-loai-thue-nam-2021","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/ke-toan-thue\/gia-han-thoi-han-nop-cac-loai-thue-nam-2021\/","title":{"rendered":"Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf n\u0103m 2021"},"content":{"rendered":"

\u0110\u1ec3 c\u00e1c doanh nghi\u1ec7p, c\u00e1 nh\u00e2n kh\u00f4i ph\u1ee5c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb v\u1ec1 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh l\u1edbn c\u0169ng nh\u01b0 \u0111\u1ea1t m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n kinh t\u1ebf n\u0103m 2021 th\u00ec v\u1ea5n \u0111\u1ec1 gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2021 l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft, v\u00ec v\u1eady Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh ngh\u1ecb \u0111\u1ecbnh 52\/2021\/N\u0110-CP ng\u00e0y 19\/04\/2021 v\u1ec1 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2021. C\u00f9ng ch\u00fang t\u00f4i t\u00ecm hi\u1ec3u b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 quy \u0111\u1ecbnh n\u00e0y nh\u00e9.<\/p>\n

1. Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/h2>\n

\"gia-han-thoi-han-nop-thue-doi-voi-thue-gia-tri-gia-tang\"<\/p>\n

L\u01b0u \u00fd<\/strong><\/em>: kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 3 cho \u0111\u1ebfn th\u00e1ng 8 c\u1ee7a n\u0103m 2021, v\u00e0 tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a qu\u00fd 1 v\u00e0 qu\u00fd 2 n\u0103m 2021 th\u00ec \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh c\u1ea7n n\u1ed9p, k\u1ec3 c\u1ea3 s\u1ed1 thu\u1ebf m\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho nh\u1eefng \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c c\u1ea5p t\u1ec9nh ch\u1ed7 ng\u01b0\u1eddi ph\u1ea3i n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh hay s\u1ed1 thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh. Th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2021 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

+ Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb th\u00e1ng 3 cho \u0111\u1ebfn th\u00e1ng 6 n\u0103m 2021 ho\u1eb7c qu\u00fd 1 v\u00e0 qu\u00fd 2 n\u0103m 2021: Gia h\u1ea1n 05 th\u00e1ng<\/p>\n

+ Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng 7 c\u1ee7a n\u0103m 2021: Gia h\u1ea1n 04 th\u00e1ng<\/p>\n

+ Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng 8 c\u1ee7a n\u0103m 2021: Gia h\u1ea1n 03 th\u00e1ng<\/p>\n

=> Th\u1eddi gian gia h\u1ea1n \u1edf tr\u01b0\u1eddng h\u1ee3p n\u00e0y t\u00ednh t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u00e0 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n v\u00e0 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u0103ng l\u00ean, \u0111\u1ed3ng th\u1eddi g\u1eedi h\u1ed3 s\u01a1 khi ch\u01b0a h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1ebd g\u1ed3m thu\u1ebf do khai b\u1ed5 sung v\u00e0 thu\u1ebf ph\u1ea3i n\u1ed9p
\n– Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh theo ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c gia h\u1ea1n vi\u1ec7c n\u1ed9p t\u1edd khai, k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng, qu\u00fd nh\u01b0ng ch\u01b0a n\u1ed9p thu\u1ebf GTGT ph\u00e1t sinh \u1edf t\u1edd khai thu\u1ebf GTGT \u0111\u00e3 khai th\u00ec th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

+ K\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 3\/2021: Ch\u1eadm nh\u1ea5t ng\u00e0y 20\/9\/2021<\/p>\n

+ K\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2021: Ch\u1eadm nh\u1ea5t ng\u00e0y 20\/10\/2021<\/p>\n

+ K\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 5\/2021: Ch\u1eadm nh\u1ea5t ng\u00e0y 20\/11\/2021<\/p>\n

+ K\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 6, th\u00e1ng 7, th\u00e1ng 8 n\u0103m 2021: Ch\u1eadm nh\u1ea5t ng\u00e0y 20\/12\/2021<\/p>\n

+ K\u1ef3 t\u00ednh thu\u1ebf Qu\u00fd 1\/2021: Ch\u1eadm nh\u1ea5t ng\u00e0y 30\/9\/2021<\/p>\n

+ K\u1ef3 t\u00ednh thu\u1ebf Qu\u00fd 2\/2021: Ch\u1eadm nh\u1ea5t ng\u00e0y 31\/12\/2021<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 ngh\u1ecb \u0111\u1ecbnh n\u00e0y m\u00e0 khai thu\u1ebf GTGT v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb, chi nh\u00e1nh \u0111\u00f3 th\u00ec v\u1eabn \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT.<\/p>\n

2. Th\u1eddi h\u1ea1n gia h\u1ea1n \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h2>\n

– Tr\u01b0\u1eddng h\u1ee3p gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2021 \u0111\u1ed1i v\u1edbi thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 1, qu\u00fd 2 k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2021 c\u1ee7a c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n gia h\u1ea1n l\u00e0 03 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

– C\u00e1c \u0111\u01a1n v\u1ecb, chi nh\u00e1nh tr\u1ef1c thu\u1ed9c c\u1ee7a c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u1edf \u0110i\u1ec1u 2 ngh\u1ecb \u0111\u1ecbnh n\u00e0y m\u00e0 khai thu\u1ebf TNDN v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd c\u00e1c \u0111\u01a1n v\u1ecb, chi nh\u00e1nh \u0111\u00f3 th\u00ec c\u0169ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf TNDN. N\u1ebfu chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u1ea1i kho\u1ea3n 1,2,3 \u0110i\u1ec1u 2 m\u00e0 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u1edf ng\u00e0nh, l\u0129nh v\u1ef1c gia h\u1ea1n th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf TNDN.<\/p>\n

L\u01b0u \u00fd<\/strong><\/em>: C\u00e1 nh\u00e2n kinh doanh, h\u1ed9 kinh doanh theo kho\u1ea3n 1, 2, 3 \u0111i\u1ec1u 2 ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, TNCN v\u1edbi ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/12\/2021.<\/p>\n

3. Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/h2>\n

\"gia-han-thoi-han-nop-thue-doi-voi-tien-thue-dat\"<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p DN, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c t\u1ea1i \u0110i\u1ec1u 2 ngh\u1ecb \u0111\u1ecbnh n\u00e0y, n\u1ebfu \u0111ang thu\u00ea \u0111\u1ea5t c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n b\u1eb1ng h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m th\u00ec \u0111\u01b0\u1ee3c gia h\u1ea1n 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y 31\/5\/2021.<\/p>\n

4. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gia h\u1ea1n c\u00e1c lo\u1ea1i thu\u1ebf<\/h2>\n

\"trinh-tu-thu-tuc-gia-han-cac-loai-thue\"<\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t (k\u00e8m ph\u1ee5 l\u1ee5c)
\nN\u1ed9p b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed ho\u1eb7c g\u1eedi b\u1ea3n gi\u1ea5y tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf ho\u1eb7c c\u00f3 th\u1ec3 qua b\u01b0u \u0111i\u1ec7n (n\u1ebfu kh\u00f4ng n\u1ed9p b\u1eb1ng \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c).
\nN\u1ebfu Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t kh\u00f4ng n\u1ed9p c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng (qu\u00fd) th\u00ec th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 30\/7\/2021.<\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i N\u0110 41\/2020\/N\u0110-CP v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf ph\u00e1t sinh n\u1ebfu c\u00f3 tr\u01b0\u1edbc ng\u00e0y 30\/7\/2021 th\u00ec m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2021 \u0111\u1ed1i v\u1edbi ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u1ea1i ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ec3 c\u00e1c doanh nghi\u1ec7p, c\u00e1 nh\u00e2n kh\u00f4i ph\u1ee5c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb v\u1ec1 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh l\u1edbn c\u0169ng nh\u01b0 \u0111\u1ea1t m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n kinh t\u1ebf n\u0103m 2021 th\u00ec v\u1ea5n \u0111\u1ec1 gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2021 l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft, v\u00ec v\u1eady Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh ngh\u1ecb […]<\/p>\n","protected":false},"author":25,"featured_media":4286,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[],"class_list":["post-4033","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\/4033\/"}],"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\/25\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=4033"}],"version-history":[{"count":5,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4033\/revisions\/"}],"predecessor-version":[{"id":4296,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4033\/revisions\/4296\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/4286\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=4033"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=4033"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=4033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}