{"id":6008,"date":"2025-01-06T17:15:19","date_gmt":"2025-01-06T10:15:19","guid":{"rendered":"https:\/\/wincolaw.com.vn\/?p=6008"},"modified":"2025-12-19T17:15:36","modified_gmt":"2025-12-19T10:15:36","slug":"nghi-dinh-gia-han-thoi-han-nop-thue-gia-tri-gia-tang-thue-thu-nhap-doanh-nghiep-thue-thu-nhap-ca-nhan-va-tien-thue-dat-trong-nam-2024","status":"publish","type":"post","link":"https:\/\/wincolaw.com.vn\/vi\/nghi-dinh-gia-han-thoi-han-nop-thue-gia-tri-gia-tang-thue-thu-nhap-doanh-nghiep-thue-thu-nhap-ca-nhan-va-tien-thue-dat-trong-nam-2024.html","title":{"rendered":"NGH\u1eca \u0110\u1ecaNH GIA H\u1ea0N TH\u1edcI H\u1ea0N N\u1ed8P THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG, THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P, THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N V\u00c0 TI\u1ec0N THU\u00ca \u0110\u1ea4T TRONG N\u0102M 2024"},"content":{"rendered":"\n\n\n\n
CH\u00cdNH PH\u1ee6
\n\u2014\u2014-<\/strong><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\n\u2014\u2014\u2014\u2014\u2014<\/strong><\/td>\n<\/tr>\n
S\u1ed1: 64\/2024\/N\u0110-CP<\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 17 th\u00e1ng 6 n\u0103m 2024<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

NGH\u1eca \u0110\u1ecaNH<\/strong><\/p>\n

GIA H\u1ea0N TH\u1edcI H\u1ea0N N\u1ed8P THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG, THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P, THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N V\u00c0 TI\u1ec0N THU\u00ca \u0110\u1ea4T TRONG N\u0102M 2024<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 v\u00e0 Lu\u1eadt T\u1ed5 ch\u1ee9c ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng ng\u00e0y 22 th\u00e1ng 11 n\u0103m 2019;<\/em><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/em><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/p>\n

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2024.<\/em><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh vi\u1ec7c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y bao g\u1ed3m: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; c\u01a1 quan thu\u1ebf; c\u00f4ng ch\u1ee9c thu\u1ebf; c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n

\u0110i\u1ec1u 3. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n<\/strong><\/p>\n

    \n
  1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t trong c\u00e1c ng\u00e0nh kinh t\u1ebf sau:<\/li>\n
  2. a) N\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n;<\/li>\n
  3. b) S\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn th\u1ef1c ph\u1ea9m; d\u1ec7t; s\u1ea3n xu\u1ea5t trang ph\u1ee5c; s\u1ea3n xu\u1ea5t da v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 li\u00ean quan; ch\u1ebf bi\u1ebfn g\u1ed7 v\u00e0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1eeb g\u1ed7, tre, n\u1ee9a (tr\u1eeb gi\u01b0\u1eddng, t\u1ee7, b\u00e0n, gh\u1ebf); s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1eeb r\u01a1m, r\u1ea1 v\u00e0 v\u1eadt li\u1ec7u t\u1ebft b\u1ec7n; s\u1ea3n xu\u1ea5t gi\u1ea5y v\u00e0 s\u1ea3n ph\u1ea9m t\u1eeb gi\u1ea5y; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1eeb cao su v\u00e0 plastic; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1eeb kho\u00e1ng phi kim lo\u1ea1i kh\u00e1c; s\u1ea3n xu\u1ea5t kim lo\u1ea1i; gia c\u00f4ng c\u01a1 kh\u00ed; x\u1eed l\u00fd v\u00e0 tr\u00e1ng ph\u1ee7 kim lo\u1ea1i; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111i\u1ec7n t\u1eed, m\u00e1y vi t\u00ednh v\u00e0 s\u1ea3n ph\u1ea9m quang h\u1ecdc; s\u1ea3n xu\u1ea5t \u00f4 t\u00f4 v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c; s\u1ea3n xu\u1ea5t gi\u01b0\u1eddng, t\u1ee7, b\u00e0n, gh\u1ebf;<\/li>\n
  4. c) X\u00e2y d\u1ef1ng;<\/li>\n
  5. d) Ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u1ea3n; ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec7n \u1ea3nh, s\u1ea3n xu\u1ea5t ch\u01b0\u01a1ng tr\u00ecnh truy\u1ec1n h\u00ecnh, ghi \u00e2m v\u00e0 xu\u1ea5t b\u1ea3n \u00e2m nh\u1ea1c;<\/li>\n<\/ol>\n

    \u0111) Khai th\u00e1c d\u1ea7u th\u00f4 v\u00e0 kh\u00ed \u0111\u1ed1t t\u1ef1 nhi\u00ean (kh\u00f4ng gia h\u1ea1n \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a d\u1ea7u th\u00f4, condensate, kh\u00ed thi\u00ean nhi\u00ean thu theo hi\u1ec7p \u0111\u1ecbnh, h\u1ee3p \u0111\u1ed3ng);<\/p>\n

      \n
    1. e) S\u1ea3n xu\u1ea5t \u0111\u1ed3 u\u1ed1ng; in, sao ch\u00e9p b\u1ea3n ghi c\u00e1c lo\u1ea1i; s\u1ea3n xu\u1ea5t than c\u1ed1c, s\u1ea3n ph\u1ea9m d\u1ea7u m\u1ecf tinh ch\u1ebf; s\u1ea3n xu\u1ea5t h\u00f3a ch\u1ea5t v\u00e0 s\u1ea3n ph\u1ea9m h\u00f3a ch\u1ea5t; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1eeb kim lo\u1ea1i \u0111\u00fac s\u1eb5n (tr\u1eeb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb); s\u1ea3n xu\u1ea5t m\u00f4 t\u00f4, xe m\u00e1y; s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng v\u00e0 l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c v\u00e0 thi\u1ebft b\u1ecb;<\/li>\n
    2. g) Tho\u00e1t n\u01b0\u1edbc v\u00e0 x\u1eed l\u00fd n\u01b0\u1edbc th\u1ea3i.<\/li>\n
    3. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng kinh doanh trong c\u00e1c ng\u00e0nh kinh t\u1ebf sau:<\/li>\n
    4. a) V\u1eadn t\u1ea3i kho b\u00e3i; d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa v\u00e0 \u0103n u\u1ed1ng; gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o; y t\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng tr\u1ee3 gi\u00fap x\u00e3 h\u1ed9i; ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/li>\n
    5. b) Ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 lao \u0111\u1ed9ng v\u00e0 vi\u1ec7c l\u00e0m; ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u1ea1i l\u00fd du l\u1ecbch, kinh doanh tua du l\u1ecbch v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3, li\u00ean quan \u0111\u1ebfn qu\u1ea3ng b\u00e1 v\u00e0 t\u1ed5 ch\u1ee9c tua du l\u1ecbch;<\/li>\n
    6. c) Ho\u1ea1t \u0111\u1ed9ng s\u00e1ng t\u00e1c, ngh\u1ec7 thu\u1eadt v\u00e0 gi\u1ea3i tr\u00ed; ho\u1ea1t \u0111\u1ed9ng c\u1ee7a th\u01b0 vi\u1ec7n, l\u01b0u tr\u1eef, b\u1ea3o t\u00e0ng v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a kh\u00e1c; ho\u1ea1t \u0111\u1ed9ng th\u1ec3 thao, vui ch\u01a1i gi\u1ea3i tr\u00ed; ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu phim;<\/li>\n
    7. d) Ho\u1ea1t \u0111\u1ed9ng ph\u00e1t thanh, truy\u1ec1n h\u00ecnh; l\u1eadp tr\u00ecnh m\u00e1y vi t\u00ednh, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c li\u00ean quan \u0111\u1ebfn m\u00e1y vi t\u00ednh; ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 th\u00f4ng tin;<\/li>\n<\/ol>\n

      \u0111) Ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 khai kho\u00e1ng.<\/p>\n

      Danh m\u1ee5c ng\u00e0nh kinh t\u1ebf n\u00eau t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 27\/2018\/Q\u0110-TTg ng\u00e0y 06 th\u00e1ng 7 n\u0103m 2018 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 ban h\u00e0nh h\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam.<\/p>\n

      Ph\u00e2n ng\u00e0nh kinh t\u1ebf theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 27\/2018\/Q\u0110-TTg g\u1ed3m 5 c\u1ea5p v\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh ng\u00e0nh kinh t\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo nguy\u00ean t\u1eafc: Tr\u01b0\u1eddng h\u1ee3p t\u00ean ng\u00e0nh kinh t\u1ebf n\u00eau t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y thu\u1ed9c ng\u00e0nh c\u1ea5p 1 th\u00ec ng\u00e0nh kinh t\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh gia h\u1ea1n bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c ng\u00e0nh kinh t\u1ebf thu\u1ed9c ph\u00e2n c\u1ea5p 2, c\u1ea5p 3, c\u1ea5p 4, c\u1ea5p 5 c\u1ee7a ng\u00e0nh c\u1ea5p 1; tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c ng\u00e0nh c\u1ea5p 2 th\u00ec ng\u00e0nh kinh t\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh gia h\u1ea1n bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c ng\u00e0nh kinh t\u1ebf thu\u1ed9c ph\u00e2n c\u1ea5p 3, c\u1ea5p 4, c\u1ea5p 5 c\u1ee7a ng\u00e0nh c\u1ea5p 2; tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c ng\u00e0nh c\u1ea5p 3 th\u00ec ng\u00e0nh kinh t\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh gia h\u1ea1n bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c ng\u00e0nh kinh t\u1ebf thu\u1ed9c ph\u00e2n c\u1ea5p 4, c\u1ea5p 5 c\u1ee7a ng\u00e0nh c\u1ea5p 3; tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c ng\u00e0nh c\u1ea5p 4 th\u00ec ng\u00e0nh kinh t\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh gia h\u1ea1n bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c ng\u00e0nh kinh t\u1ebf thu\u1ed9c ph\u00e2n c\u1ea5p 5 c\u1ee7a ng\u00e0nh c\u1ea5p 4.<\/p>\n

        \n
      1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n; s\u1ea3n ph\u1ea9m c\u01a1 kh\u00ed tr\u1ecdng \u0111i\u1ec3m.<\/li>\n<\/ol>\n

        S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 111\/2015\/N\u0110-CP ng\u00e0y 03 th\u00e1ng 11 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ph\u00e1t tri\u1ec3n c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3; s\u1ea3n ph\u1ea9m c\u01a1 kh\u00ed tr\u1ecdng \u0111i\u1ec3m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 319\/Q\u0110-TTg ng\u00e0y 15 th\u00e1ng 3 n\u0103m 2018 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ph\u00ea duy\u1ec7t Chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n ng\u00e0nh c\u01a1 kh\u00ed Vi\u1ec7t Nam \u0111\u1ebfn n\u0103m 2025, t\u1ea7m nh\u00ecn \u0111\u1ebfn n\u0103m 2035.<\/p>\n

          \n
        1. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba n\u0103m 2017 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2021\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 8 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/li>\n<\/ol>\n

          Ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y l\u00e0 ng\u00e0nh, l\u0129nh v\u1ef1c m\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ph\u00e1t sinh doanh thu trong n\u0103m 2023 ho\u1eb7c 2024.<\/p>\n

          \u0110i\u1ec1u 4. Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n

            \n
          1. \u0110\u1ed1i v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u)<\/li>\n
          2. a) Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh ph\u1ea3i n\u1ed9p (bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf ph\u00e2n b\u1ed5 cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh, s\u1ed1 thu\u1ebf n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh) c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 5 \u0111\u1ebfn th\u00e1ng 9 n\u0103m 2024 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng) v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd II n\u0103m 2024, qu\u00fd III n\u0103m 2024 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd) c\u1ee7a c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c n\u00eau t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Th\u1eddi gian gia h\u1ea1n l\u00e0 05 th\u00e1ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a th\u00e1ng 5 n\u0103m 2024, th\u00e1ng 6 n\u0103m 2024 v\u00e0 qu\u00fd II n\u0103m 2024, th\u1eddi gian gia h\u1ea1n l\u00e0 04 th\u00e1ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a th\u00e1ng 7 n\u0103m 2024, th\u1eddi gian gia h\u1ea1n l\u00e0 03 th\u00e1ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a th\u00e1ng 8 n\u0103m 2024, th\u1eddi gian gia h\u1ea1n l\u00e0 02 th\u00e1ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a th\u00e1ng 9 n\u0103m 2024 v\u00e0 qu\u00fd III n\u0103m 2024. Th\u1eddi gian gia h\u1ea1n t\u1ea1i \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c 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 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ol>\n

            C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng, qu\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, nh\u01b0ng ch\u01b0a ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p ph\u00e1t sinh tr\u00ean T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 k\u00ea khai. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a th\u00e1ng, qu\u00fd \u0111\u01b0\u1ee3c gia h\u1ea1n nh\u01b0 sau:<\/p>\n

            Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 5 n\u0103m 2024 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2024.<\/p>\n

            Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 6 n\u0103m 2024 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng 12 n\u0103m 2024.<\/p>\n

            Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7 n\u0103m 2024 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng 12 n\u0103m 2024.<\/p>\n

            Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 8 n\u0103m 2024 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng 12 n\u0103m 2024.<\/p>\n

            Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 9 n\u0103m 2024 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng 12 n\u0103m 2024.<\/p>\n

            Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd II n\u0103m 2024 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2024.<\/p>\n

            Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd III n\u0103m 2024 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2024.<\/p>\n

              \n
            1. b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c n\u00eau t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ri\u00eang v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh thu\u1ed9c ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n
            2. \u0110\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n
            3. a) Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd II k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2024 c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Th\u1eddi gian 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 thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n
            4. b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c n\u00eau t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ri\u00eang v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh thu\u1ed9c ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n
            5. \u0110\u1ed1i v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/li>\n<\/ol>\n

              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 \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ph\u00e1t sinh n\u0103m 2024 c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1ea1i kho\u1ea3n n\u00e0y ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2024.<\/p>\n

                \n
              1. \u0110\u1ed1i v\u1edbi ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/li>\n<\/ol>\n

                Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi 50% s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u00e1t sinh ph\u1ea3i n\u1ed9p n\u0103m 2024 (s\u1ed1 ph\u1ea3i n\u1ed9p k\u1ef3 th\u1ee9 hai n\u0103m 2024) c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111ang \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ef1c ti\u1ebfp theo Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c H\u1ee3p \u0111\u1ed3ng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m. Th\u1eddi gian gia h\u1ea1n l\u00e0 02 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y 31 th\u00e1ng 10 n\u0103m 2024.<\/p>\n

                Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u Quy\u1ebft \u0111\u1ecbnh, H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t tr\u1ef1c ti\u1ebfp c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c nhau trong \u0111\u00f3 c\u00f3 ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                  \n
                1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nhi\u1ec1u ng\u00e0nh kinh t\u1ebf kh\u00e1c nhau trong \u0111\u00f3 c\u00f3 ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec: doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c gia h\u1ea1n to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p; h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c gia h\u1ea1n to\u00e0n b\u1ed9 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n

                  \u0110i\u1ec1u 5. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gia h\u1ea1n<\/strong><\/p>\n

                    \n
                  1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp k\u00ea khai, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n g\u1eedi Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t (sau \u0111\u00e2y g\u1ecdi l\u00e0 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n) l\u1ea7n \u0111\u1ea7u ho\u1eb7c thay th\u1ebf khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t (b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed; g\u1eedi b\u1ea3n gi\u1ea5y tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf ho\u1eb7c g\u1eedi qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh) theo M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp m\u1ed9t l\u1ea7n cho to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u00e1t sinh trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo th\u00e1ng (ho\u1eb7c theo qu\u00fd) theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n kh\u00f4ng n\u1ed9p c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng (ho\u1eb7c theo qu\u00fd) th\u00ec th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 9 n\u0103m 2024, c\u01a1 quan thu\u1ebf v\u1eabn th\u1ef1c hi\u1ec7n gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u00e1c k\u1ef3 ph\u00e1t sinh \u0111\u01b0\u1ee3c gia h\u1ea1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n.<\/li>\n<\/ol>\n

                    Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gia h\u1ea1n thu\u1ed9c nhi\u1ec1u \u0111\u1ecba b\u00e0n c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kh\u00e1c nhau th\u00ec c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m truy\u1ec1n th\u00f4ng tin g\u1eedi Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd c\u00f3 li\u00ean quan.<\/p>\n

                      \n
                    1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n \u0111\u1ea3m b\u1ea3o \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n cho c\u01a1 quan thu\u1ebf sau ng\u00e0y 30 th\u00e1ng 9 n\u0103m 2024 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n d\u1eabn \u0111\u1ebfn l\u00e0m t\u0103ng s\u1ed1 ph\u1ea3i n\u1ed9p v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n bao g\u1ed3m c\u1ea3 s\u1ed1 ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam do khai b\u1ed5 sung. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n sau khi h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1ed1 ph\u1ea3i n\u1ed9p do khai b\u1ed5 sung.<\/li>\n
                    2. C\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi gian gia h\u1ea1n, c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gia h\u1ea1n th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c kh\u00f4ng gia h\u1ea1n v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p trong kho\u1ea3ng th\u1eddi gian \u0111\u00e3 th\u1ef1c hi\u1ec7n gia h\u1ea1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p sau khi h\u1ebft th\u1eddi gian gia h\u1ea1n, qua thanh tra, ki\u1ec3m tra c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu, ti\u1ec1n ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n
                    3. Kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gia h\u1ea1n trong kho\u1ea3ng th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n cho c\u01a1 quan thu\u1ebf sau khi \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n qua ki\u1ec3m tra, thanh tra x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n c\u00f3 s\u1ed1 ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n). Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/li>\n
                    4. Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u00e1c kho\u1ea3n thanh to\u00e1n t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u1ee7a c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i g\u1eedi k\u00e8m th\u00f4ng b\u00e1o c\u01a1 quan thu\u1ebf \u0111\u00e3 ti\u1ebfp nh\u1eadn Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n ho\u1eb7c Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n c\u00f3 x\u00e1c nh\u1eadn \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u1ee7a nh\u00e0 th\u1ea7u th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u0103n c\u1ee9 tr\u00ean h\u1ed3 s\u01a1 do ch\u1ee7 \u0111\u1ea7u t\u01b0 g\u1eedi \u0111\u1ec3 ch\u01b0a th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong th\u1eddi gian gia h\u1ea1n. Khi h\u1ebft th\u1eddi gian gia h\u1ea1n, nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n

                      \u0110i\u1ec1u 6. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n v\u00e0 hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/p>\n

                        \n
                      1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y k\u00fd ban h\u00e0nh \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2024.<\/li>\n
                      2. Sau th\u1eddi gian gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/li>\n
                      3. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u1ec9 \u0111\u1ea1o, t\u1ed5 ch\u1ee9c tri\u1ec3n khai v\u00e0 x\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                      4. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n

                         <\/p>\n\n\n\n

                        \nN\u01a1i nh\u1eadn:
                        \n<\/em><\/strong>\u2013 Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
                        \n\u2013 Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
                        \n\u2013 C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
                        \n\u2013 H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;
                        \n\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
                        \n\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
                        \n\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
                        \n\u2013 H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
                        \n\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
                        \n\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
                        \n\u2013 Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
                        \n\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
                        \n\u2013 \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;
                        \n\u2013 Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;
                        \n\u2013 Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;
                        \n\u2013 \u1ee6y ban trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
                        \n\u2013 C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
                        \n\u2013 VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;
                        \n\u2013 L\u01b0u: VT, KTTH (2b).<\/td>\n                        		TM. CH\u00cdNH PH\u1ee6
                        \nKT. TH\u1ee6 T\u01af\u1edaNG
                        \nPH\u00d3 TH\u1ee6 T\u01af\u1edaNG<\/strong><\/p>\n

                        L\u00ea Minh Kh\u00e1i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                         <\/p>\n

                        PH\u1ee4 L\u1ee4C<\/strong><\/p>\n

                        (K\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 64\/2024\/N\u0110-CP ng\u00e0y 17 th\u00e1ng 6 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7)<\/em><\/p>\n

                        C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
                        \n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
                        \n\u2014\u2014\u2014\u2014\u2014<\/strong><\/p>\n

                        GI\u1ea4Y \u0110\u1ec0 NGH\u1eca GIA H\u1ea0N N\u1ed8P THU\u1ebe V\u00c0 TI\u1ec0N THU\u00ca \u0110\u1ea4T<\/strong><\/p>\n

                        \u25a1 L\u1ea7n \u0111\u1ea7u \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u25a1 Thay th\u1ebf<\/p>\n

                        K\u00ednh g\u1eedi: C\u01a1 quan thu\u1ebf\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

                        [01] T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n\n\n\n
                        [02] M\u00e3 s\u1ed1 thu\u1ebf:<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                        [03] \u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026[04] S\u1ed1 \u0111i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026[05] T\u00ean \u0111\u1ea1i l\u00fd thu\u1ebf (n\u1ebfu c\u00f3): \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n
                        [06] M\u00e3 s\u1ed1 thu\u1ebf:<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                        [07] Lo\u1ea1i thu\u1ebf \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n:<\/p>\n

                        \u25a1 a) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c<\/p>\n

                        \u25a1 b) Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c<\/p>\n

                        \u25a1 c) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/p>\n

                        \u25a1 d) Ti\u1ec1n thu\u00ea \u0111\u1ea5t (k\u00ea chi ti\u1ebft \u0111\u1ecba ch\u1ec9 t\u1eebng khu \u0111\u1ea5t thu\u00ea thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gia h\u1ea1n ti\u1ec1n thu\u00ea \u0111\u1ea5t)<\/p>\n

                        \u2013 Khu \u0111\u1ea5t 1 theo Quy\u1ebft \u0111\u1ecbnh\/H\u1ee3p \u0111\u1ed3ng s\u1ed1\u2026., ng\u00e0y\u2026\/\u2026\/\u2026.:\u2026.<\/p>\n

                        \u2013 Khu \u0111\u1ea5t 2 theo Quy\u1ebft \u0111\u1ecbnh\/H\u1ee3p \u0111\u1ed3ng s\u1ed1\u2026., ng\u00e0y\u2026\/\u2026\/\u2026.:\u2026.<\/p>\n

                        \u2026<\/p>\n

                        [08] Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n: \u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026.<\/p>\n

                          \n
                        1. DOANH NGHI\u1ec6P NH\u1ece V\u00c0 SI\u00caU NH\u1ece<\/strong><\/li>\n<\/ol>\n

                          \u25a1 1. Doanh nghi\u1ec7p nh\u1ecf:<\/p>\n\n\n\n\n
                          L\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng<\/strong><\/td>\nS\u1ed1 lao \u0111\u1ed9ng<\/strong><\/td>\nDoanh thu (VN\u0110)<\/strong><\/td>\nNgu\u1ed3n v\u1ed1n (VN\u0110)<\/strong><\/td>\n<\/tr>\n
                          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                          \u25a1 2. Doanh nghi\u1ec7p si\u00eau nh\u1ecf:<\/p>\n\n\n\n\n
                          L\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng<\/strong><\/td>\nS\u1ed1 lao \u0111\u1ed9ng<\/strong><\/td>\nDoanh thu (VN\u0110)<\/strong><\/td>\nNgu\u1ed3n v\u1ed1n (VN\u0110)<\/strong><\/td>\n<\/tr>\n
                          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                            \n
                          1. DOANH NGHI\u1ec6P, T\u1ed4 CH\u1ee8C, H\u1ed8 KINH DOANH, C\u00c1 NH\u00c2N HO\u1ea0T \u0110\u1ed8NG TRONG C\u00c1C L\u0128NH V\u1ef0C:<\/strong><\/li>\n<\/ol>\n

                            \u25a1 1. N\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n;<\/p>\n

                            \u25a1 2. S\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn th\u1ef1c ph\u1ea9m; \u25a1 3. D\u1ec7t; \u25a1 4. S\u1ea3n xu\u1ea5t trang ph\u1ee5c; \u25a1 5. S\u1ea3n xu\u1ea5t da v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 li\u00ean quan; \u25a1 6. Ch\u1ebf bi\u1ebfn g\u1ed7 v\u00e0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1eeb g\u1ed7, tre, n\u1ee9a (tr\u1eeb gi\u01b0\u1eddng, t\u1ee7, b\u00e0n, gh\u1ebf); s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1eeb r\u01a1m, r\u1ea1 v\u00e0 v\u1eadt li\u1ec7u t\u1ebft b\u1ec7n; \u25a1 7. S\u1ea3n xu\u1ea5t gi\u1ea5y v\u00e0 s\u1ea3n ph\u1ea9m t\u1eeb gi\u1ea5y; \u25a1 8. S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1eeb cao su v\u00e0 Plastic; \u25a1 9. S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1eeb kho\u00e1ng phi kim lo\u1ea1i kh\u00e1c; \u25a1 10. S\u1ea3n xu\u1ea5t kim lo\u1ea1i; \u25a1 11. Gia c\u00f4ng c\u01a1 kh\u00ed; x\u1eed l\u00fd v\u00e0 tr\u00e1ng ph\u1ee7 kim lo\u1ea1i; \u25a1 12. S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111i\u1ec7n t\u1eed, m\u00e1y vi t\u00ednh v\u00e0 s\u1ea3n ph\u1ea9m quang h\u1ecdc; \u25a1 13. S\u1ea3n xu\u1ea5t \u00f4 t\u00f4 v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c; \u25a1 14. S\u1ea3n xu\u1ea5t gi\u01b0\u1eddng, t\u1ee7, b\u00e0n, gh\u1ebf;<\/p>\n

                            \u25a1 15. X\u00e2y d\u1ef1ng;<\/p>\n

                            \u25a1 16. V\u1eadn t\u1ea3i kho b\u00e3i; \u25a1 17. D\u1ecbch v\u1ee5 l\u01b0u tr\u00fa v\u00e0 \u0103n u\u1ed1ng; \u25a1 18. Gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o; \u25a1 19. Y t\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng tr\u1ee3 gi\u00fap x\u00e3 h\u1ed9i; \u25a1 20. Ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n; \u25a1 21. Ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 lao \u0111\u1ed9ng v\u00e0 vi\u1ec7c l\u00e0m; \u25a1 22. Ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u1ea1i l\u00fd du l\u1ecbch, kinh doanh tua du l\u1ecbch v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3, li\u00ean quan \u0111\u1ebfn qu\u1ea3ng b\u00e1 v\u00e0 t\u1ed5 ch\u1ee9c tua du l\u1ecbch;<\/p>\n

                            \u25a1 23. Ho\u1ea1t \u0111\u1ed9ng s\u00e1ng t\u00e1c, ngh\u1ec7 thu\u1eadt v\u00e0 gi\u1ea3i tr\u00ed; \u25a1 24. Ho\u1ea1t \u0111\u1ed9ng c\u1ee7a th\u01b0 vi\u1ec7n, l\u01b0u tr\u1eef, b\u1ea3o t\u00e0ng v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a kh\u00e1c; \u25a1 25. Ho\u1ea1t \u0111\u1ed9ng th\u1ec3 thao vui ch\u01a1i gi\u1ea3i tr\u00ed;<\/p>\n

                            \u25a1 26. Ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu phim;<\/p>\n

                            \u25a1 27. S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n;<\/p>\n

                            \u25a1 28. S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u01a1 kh\u00ed tr\u1ecdng \u0111i\u1ec3m;<\/p>\n

                            \u25a1 29. Ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u1ea3n; \u25a1 30. Ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec7n \u1ea3nh, s\u1ea3n xu\u1ea5t ch\u01b0\u01a1ng tr\u00ecnh truy\u1ec1n h\u00ecnh, ghi \u00e2m v\u00e0 xu\u1ea5t b\u1ea3n \u00e2m nh\u1ea1c;<\/p>\n

                            \u25a1 31. Ho\u1ea1t \u0111\u1ed9ng ph\u00e1t thanh, truy\u1ec1n h\u00ecnh;<\/p>\n

                            \u25a1 32. L\u1eadp tr\u00ecnh m\u00e1y vi t\u00ednh, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c li\u00ean quan \u0111\u1ebfn m\u00e1y vi t\u00ednh; \u25a1 33. Ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 th\u00f4ng tin;<\/p>\n

                            \u25a1 34. Khai th\u00e1c d\u1ea7u th\u00f4 v\u00e0 kh\u00ed \u0111\u1ed1t t\u1ef1 nhi\u00ean (kh\u00f4ng gia h\u1ea1n \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a d\u1ea7u th\u00f4, condensate, kh\u00ed thi\u00ean nhi\u00ean thu theo hi\u1ec7p \u0111\u1ecbnh, h\u1ee3p \u0111\u1ed3ng);<\/p>\n

                            \u25a1 35. Ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 khai kho\u00e1ng;<\/p>\n

                            \u25a1 36. S\u1ea3n xu\u1ea5t \u0111\u1ed3 u\u1ed1ng;<\/p>\n

                            \u25a1 37. In, sao ch\u00e9p b\u1ea3n ghi c\u00e1c lo\u1ea1i;<\/p>\n

                            \u25a1 38. S\u1ea3n xu\u1ea5t than c\u1ed1c, s\u1ea3n ph\u1ea9m d\u1ea7u m\u1ecf tinh ch\u1ebf;<\/p>\n

                            \u25a1 39. S\u1ea3n xu\u1ea5t h\u00f3a ch\u1ea5t v\u00e0 s\u1ea3n ph\u1ea9m h\u00f3a ch\u1ea5t;<\/p>\n

                            \u25a1 40. S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1eeb kim lo\u1ea1i \u0111\u00fac s\u1eb5n (tr\u1eeb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb);<\/p>\n

                            \u25a1 41. S\u1ea3n xu\u1ea5t m\u00f4 t\u00f4, xe m\u00e1y;<\/p>\n

                            \u25a1 42. S\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng v\u00e0 l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c v\u00e0 thi\u1ebft b\u1ecb;<\/p>\n

                            \u25a1 43. Tho\u00e1t n\u01b0\u1edbc v\u00e0 x\u1eed l\u00fd n\u01b0\u1edbc th\u1ea3i.<\/p>\n

                            T\u00f4i cam \u0111oan nh\u1eefng n\u1ed9i dung k\u00ea khai tr\u00ean l\u00e0 \u0111\u00fang v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 nh\u1eefng th\u00f4ng tin \u0111\u00e3 khai; t\u00f4i cam k\u1ebft n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf theo th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/p>\n

                            Ghi ch\u00fa:<\/em><\/strong><\/p>\n

                            \u2013 M\u1ee5c I: NNT t\u1ef1 x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba n\u0103m 2017 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2021\/N\u0110-CP ng\u00e0y 26\/8\/2021 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/p>\n

                            \u2013 M\u1ee5c II: NNT t\u1ef1 x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 27\/2018\/Q\u0110-TTg ng\u00e0y 06\/7\/2018 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 111\/2015\/N\u0110-CP ng\u00e0y 03\/11\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7; Quy\u1ebft \u0111\u1ecbnh s\u1ed1 319\/Q\u0110-TTg ng\u00e0y 15\/3\/2018 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/p>\n

                            \u2013 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t ch\u1ec9 g\u1eedi 01 l\u1ea7n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp cho cho to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u00e1t sinh trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n. Ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn nh\u01b0 sau:<\/p>\n

                            + Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed g\u1eedi t\u1edbi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

                            + Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c n\u1ed9p qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh.<\/p>\n

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

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