{"id":28757,"date":"2019-03-04T03:10:24","date_gmt":"2019-03-03T20:10:24","guid":{"rendered":"http:\/\/indochinapost.vn\/?p=28757"},"modified":"2019-03-04T03:10:25","modified_gmt":"2019-03-03T20:10:25","slug":"quy-dinh-ve-xu-ly-so-tien-thue-tien-cham-nop-tien-phat-duoc-hoan","status":"publish","type":"post","link":"https:\/\/indochinapost.vn\/quy-dinh-ve-xu-ly-so-tien-thue-tien-cham-nop-tien-phat-duoc-hoan.html\/","title":{"rendered":"Quy \u0110\u1ecbnh V\u1ec1 X\u1eed L\u00fd S\u1ed1 Ti\u1ec1n Thu\u1ebf, Ti\u1ec1n Ch\u1eadm N\u1ed9p, Ti\u1ec1n Ph\u1ea1t \u0110\u01b0\u1ee3c Ho\u00e0n"},"content":{"rendered":"\n<p>N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 thu\u1ebf, truc tiep bong da ph\u1ea1t th\u00ec b\u1ea1n c\u1ea7n n\u1eafm r\u00f5 quy \u0111\u1ecbnh n\u00e0y t\u1ea1i \u0111i\u1ec1u 132 Th\u00f4ng t\u01b0 39\/2018\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng t\u01b0 38\/2015\/TT-BTC \u0111\u1ec3 c\u00f3 tr\u00edch d\u1eabn trong c\u00e1c v\u0103n b\u1ea3n ch\u1ee9ng t\u1eeb v\u00e0 hi\u1ec3u r\u00f5 v\u1ec1 nh\u1eefng\u00a0<em>quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf<\/em>. Tham kh\u1ea3o nh\u1eefng th\u00f4ng tin trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 quy \u0111\u1ecbnh n\u00e0y.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1.\u0110\u1ed1i v\u1edbi vi\u1ec7c ho\u00e0n tr\u1ea3 truc tiep bong da thu\u1ebf, truc tiep bong da ph\u1ea1t \u0111\u01b0\u1ee3c ho\u00e0n t\u1eeb t\u00e0i kho\u1ea3n truc tiep bong da g\u1eedi c\u1ee7a c\u01a1 quan h\u1ea3i quan, tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu tr\u00ean H\u1ec7 th\u1ed1ng v\u00e0 x\u1eed l\u00fd nh\u01b0 sau<\/strong><\/h2>\n\n\n\n<p>\u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n n\u1ee3 truc tiep bong da thu\u1ebf, truc tiep bong da ch\u1eadm n\u1ed9p, truc tiep bong da ph\u1ea1t v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c, bao g\u1ed3m c\u1ea3 truc tiep bong da ph\u00ed, l\u1ec7 ph\u00ed c\u00f2n n\u1ee3 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p truc tiep bong da ph\u00ed, l\u1ec7 ph\u00ed ph\u00e1t sinh c\u1ee7a c\u00e1c t\u1edd khai trong th\u00e1ng \u0111\u1ebfn ng\u00e0y 10 c\u1ee7a th\u00e1ng ti\u1ebfp theo):<\/p>\n\n\n\n<p>+ Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf y\u00eau c\u1ea7u ho\u00e0n tr\u1ea3: C\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh ho\u00e0n truc tiep bong da thu\u1ebf, truc tiep bong da ph\u1ea1t, l\u1eadp \u1ee7y nhi\u1ec7m chi g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>\n\n\n\n<p>+ Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf y\u00eau c\u1ea7u b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 truc tiep bong da thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c t\u1edd khai ti\u1ebfp theo: Sau khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh truc tiep bong da thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb truc tiep bong da thu\u1ebf, c\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh ho\u00e0n v\u00e0 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u1ee7y nhi\u1ec7m chi g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb v\u1edbi kho\u1ea3n ph\u1ea3i n\u1ed9p, tr\u01b0\u1eddng h\u1ee3p c\u00f2n ph\u1ea3i ho\u00e0n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 1, \u0111i\u1ec1u 132, Th\u00f4ng t\u01b0 39\/2018\/TT-BTC.<\/p>\n\n\n\n<p>\u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3 truc tiep bong da thu\u1ebf, truc tiep bong da ch\u1eadm n\u1ed9p, truc tiep bong da ph\u1ea1t v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c, bao g\u1ed3m c\u1ea3 truc tiep bong da ph\u00ed, l\u1ec7 ph\u00ed c\u00f2n n\u1ee3 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p truc tiep bong da ph\u00ed, l\u1ec7 ph\u00ed ph\u00e1t sinh c\u1ee7a c\u00e1c t\u1edd khai trong th\u00e1ng \u0111\u1ebfn ng\u00e0y 10 c\u1ee7a th\u00e1ng ti\u1ebfp theo) ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/p>\n\n\n\n<p>+ Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf y\u00eau c\u1ea7u b\u00f9 tr\u1eeb, c\u01a1 quan h\u1ea3i quan l\u1eadp \u1ee7y nhi\u1ec7m chi g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>\n\n\n\n<p>+ Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng y\u00eau c\u1ea7u b\u00f9 tr\u1eeb nh\u01b0ng c\u01a1 quan h\u1ea3i quan ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p c\u00e1c kho\u1ea3n truc tiep bong da thu\u1ebf, truc tiep bong da ch\u1eadm n\u1ed9p, truc tiep bong da ph\u1ea1t, c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c, bao g\u1ed3m c\u1ea3 truc tiep bong da ph\u00ed, l\u1ec7 ph\u00ed c\u00f2n n\u1ee3: c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.1 kho\u1ea3n n\u00e0y v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu s\u1ed1 28\/TBBT\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 39\/2018\/TT-BTC;<\/p>\n\n\n\n<p>+ Tr\u01b0\u1eddng h\u1ee3p sau khi b\u00f9 tr\u1eeb n\u1ebfu c\u00f2n truc tiep bong da th\u1eeba th\u00ec th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh \u0111i\u1ec3m a.1 kho\u1ea3n 1, \u0111i\u1ec1u 139, Th\u00f4ng t\u01b0 39\/2018\/TT-BTC.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"366\" src=\"http:\/\/indochinapost.vn\/wp-content\/uploads\/2019\/03\/hoan-thue-xuat-nhap-khau.jpg\" alt=\"\" class=\"wp-image-28759\" srcset=\"https:\/\/indochinapost.vn\/wp-content\/uploads\/2019\/03\/hoan-thue-xuat-nhap-khau.jpg 700w, https:\/\/indochinapost.vn\/wp-content\/uploads\/2019\/03\/hoan-thue-xuat-nhap-khau-300x157.jpg 300w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \ alt="truc tiep bong da" /><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2.\u0110\u1ed1i v\u1edbi vi\u1ec7c ho\u00e0n tr\u1ea3 truc tiep bong da thu\u1ebf, truc tiep bong da ch\u1eadm n\u1ed9p, truc tiep bong da ph\u1ea1t t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu tr\u00ean H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 x\u1eed l\u00fd nh\u01b0 sau<\/strong><\/h3>\n\n\n\n<p>\u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n n\u1ee3 truc tiep bong da thu\u1ebf, truc tiep bong da ch\u1eadm n\u1ed9p, truc tiep bong da ph\u1ea1t v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c, bao g\u1ed3m c\u1ea3 truc tiep bong da ph\u00ed, l\u1ec7 ph\u00ed c\u00f2n n\u1ee3 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p truc tiep bong da ph\u00ed, l\u1ec7 ph\u00ed ph\u00e1t sinh c\u1ee7a c\u00e1c t\u1edd khai trong th\u00e1ng \u0111\u1ebfn ng\u00e0y 10 c\u1ee7a th\u00e1ng ti\u1ebfp theo):<\/p>\n\n\n\n<p>+ Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf y\u00eau c\u1ea7u ho\u00e0n tr\u1ea3: c\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh ho\u00e0n truc tiep bong da thu\u1ebf, truc tiep bong da ch\u1eadm n\u1ed9p, truc tiep bong da ph\u1ea1t, l\u1eadp L\u1ec7nh ho\u00e0n tr\u1ea3 theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 77\/2017\/TT-BTC ng\u00e0y 28 th\u00e1ng 7 n\u0103m 2017 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>\n\n\n\n<p>+ Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf y\u00eau c\u1ea7u b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 truc tiep bong da thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c t\u1edd khai ti\u1ebfp theo, c\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh ho\u00e0n v\u00e0 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c l\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb NSNN g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb v\u1edbi kho\u1ea3n ph\u1ea3i n\u1ed9p, tr\u01b0\u1eddng h\u1ee3p c\u00f2n ph\u1ea3i ho\u00e0n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 2, \u0111i\u1ec1u 132, Th\u00f4ng t\u01b0 39\/2018\/TT-BTC.<\/p>\n\n\n\n<p>\u2013 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3 truc tiep bong da thu\u1ebf, truc tiep bong da ch\u1eadm n\u1ed9p, truc tiep bong da ph\u1ea1t v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c, bao g\u1ed3m c\u1ea3 truc tiep bong da ph\u00ed, l\u1ec7 ph\u00ed c\u00f2n n\u1ee3 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p truc tiep bong da ph\u00ed, l\u1ec7 ph\u00ed ph\u00e1t sinh c\u1ee7a c\u00e1c t\u1edd khai trong th\u00e1ng \u0111\u1ebfn ng\u00e0y 10 c\u1ee7a th\u00e1ng ti\u1ebfp theo) ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/p>\n\n\n\n<p>+ Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb, c\u01a1 quan h\u1ea3i quan l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 77\/2017\/TT-BTC g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>\n\n\n\n<p>+ Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb nh\u01b0ng c\u01a1 quan h\u1ea3i quan ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p c\u00e1c kho\u1ea3n truc tiep bong da thu\u1ebf, truc tiep bong da ch\u1eadm n\u1ed9p, truc tiep bong da ph\u1ea1t, c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c, bao g\u1ed3m c\u1ea3 truc tiep bong da ph\u00ed, l\u1ec7 ph\u00ed c\u00f2n n\u1ee3: c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.1 kho\u1ea3n n\u00e0y v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu s\u1ed1 28\/TBBT\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 39\/2018\/TT-BTC;<\/p>\n\n\n\n<p>+ Tr\u01b0\u1eddng h\u1ee3p sau khi b\u00f9 tr\u1eeb n\u1ebfu c\u00f2n truc tiep bong da th\u1eeba th\u00ec th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh \u0111i\u1ec3m a.1 kho\u1ea3n 2, \u0111i\u1ec1u 132, Th\u00f4ng t\u01b0 39\/2018\/TT-BTC.<\/p>\n\n\n\n<p>\u2013 Vi\u1ec7c b\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ho\u00e0n v\u1edbi kho\u1ea3n ph\u1ea3i n\u1ed9p trong c\u00f9ng n\u0103m ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u00f9ng c\u01a1 quan h\u1ea3i quan, c\u00f9ng m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch, c\u01a1 quan h\u1ea3i quan l\u1eadp gi\u1ea5y \u0111i\u1ec1u ch\u1ec9nh kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ngo\u00e0i n\u0103m ng\u00e2n s\u00e1ch, c\u00f9ng n\u0103m ng\u00e2n s\u00e1ch nh\u01b0ng kh\u00e1c \u0111\u01a1n v\u1ecb h\u1ea3i quan, kh\u00e1c m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch th\u00ec c\u01a1 quan h\u1ea3i quan l\u1eadp l\u1ec7nh ho\u00e0n tr\u1ea3 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 2, \u0111i\u1ec1u 132, Th\u00f4ng t\u01b0 39\/2018\/TT-BTC.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3.Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n\n\n\n<p>Th\u1eddi h\u1ea1n c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ho\u00e0n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 129 v\u00e0 \u0110i\u1ec1u 131 Th\u00f4ng t\u01b0 39\/2018\/TT-BTC.<\/p>\n\n\n\n<p><strong>4.\u0110\u1ed1i v\u1edbi truc tiep bong da thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 132 Th\u00f4ng t\u01b0 39\/2018\/TT-BTC<\/strong>, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u1ec1 s\u1ed1 truc tiep bong da thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan ho\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<p>Sau khi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, c\u01a1 quan h\u1ea3i quan cung c\u1ea5p th\u00f4ng tin cho c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<p>Mong r\u1eb1ng b\u00e0i vi\u1ebft n\u00e0y \u0111\u00e3 gi\u00fap b\u1ea1n hi\u1ec3u h\u01a1n quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd s\u1ed1 truc tiep bong da thu\u1ebf, truc tiep bong da ch\u1eadm n\u1ed9p, truc tiep bong da ph\u1ea1t \u0111\u01b0\u1ee3c ho\u00e0n.\u00a0N\u1ebfu b\u1ea1n c\u00f2n th\u1eafc m\u1eafc v\u1ec1\u00a0<em>nghi\u1ec7p v\u1ee5 xu\u1ea5t nh\u1eadp kh\u1ea9u<\/em>\u00a0v\u00e0 c\u1ea7n t\u01b0 v\u1ea5n v\u1ec1 \u0111\u1ecba ch\u1ec9\u00a0<strong><em>h\u1ecdc xu\u1ea5t nh\u1eadp kh\u1ea9u th\u1ef1c t\u1ebf t\u1ed1t nh\u1ea5t \u1edf tphcm\u00a0v\u00e0 h\u00e0 n\u1ed9i<\/em><\/strong>, h\u00e3y \u0111\u1ec3 l\u1ea1i b\u00ecnh lu\u1eadn b\u00ean d\u01b0\u1edbi, ch\u00fang t\u00f4i r\u1ea5t s\u1eb5n l\u00f2ng gi\u1ea3i \u0111\u00e1p.<\/p>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-left kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;28757&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;7342&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.9&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;4.9\\\/5 - (7342 b\u00ecnh ch\u1ecdn)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Quy \u0110\u1ecbnh V\u1ec1 X\u1eed L\u00fd S\u1ed1 Ti\u1ec1n Thu\u1ebf, Ti\u1ec1n Ch\u1eadm N\u1ed9p, Ti\u1ec1n Ph\u1ea1t \u0110\u01b0\u1ee3c Ho\u00e0n&quot;,&quot;width&quot;:&quot;139.6&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n<div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n<\/div>\n<div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n<\/div>\n<div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n<\/div>\n<div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n<\/div>\n<div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n<\/div>\n<\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 139.6px;\">\n<div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n<\/div>\n<div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n<\/div>\n<div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n<\/div>\n<div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n<\/div>\n<div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            4.9\/5 - (7342 b\u00ecnh ch\u1ecdn)<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 thu\u1ebf, truc tiep bong da ph\u1ea1t th\u00ec b\u1ea1n c\u1ea7n n\u1eafm r\u00f5 quy \u0111\u1ecbnh n\u00e0y t\u1ea1i \u0111i\u1ec1u 132 Th\u00f4ng t\u01b0 39\/2018\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng t\u01b0 38\/2015\/TT-BTC \u0111\u1ec3 c\u00f3 tr\u00edch d\u1eabn trong c\u00e1c v\u0103n b\u1ea3n ch\u1ee9ng t\u1eeb v\u00e0 hi\u1ec3u r\u00f5 v\u1ec1 nh\u1eefng\u00a0quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf. Tham kh\u1ea3o nh\u1eefng th\u00f4ng&hellip;<\/p>\n","protected":false},"author":2,"featured_media":28759,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[814],"tags":[],"class_list":["post-28757","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-814","description-off"],"acf":[],"yoast_head":"\n<title>Quy \u0110\u1ecbnh V\u1ec1 X\u1eed L\u00fd S\u1ed1 truc tiep bong da Thu\u1ebf, truc tiep bong da Ch\u1eadm N\u1ed9p, truc tiep bong da Ph\u1ea1t \u0110\u01b0\u1ee3c Ho\u00e0n - Chuy\u1ec3n ph\u00e1t nhanh h\u00e0ng h\u00f3a n\u1ed9i \u0111\u1ecba Qu\u1ed1c t\u1ebf Indochinapost Vietnam<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/indochinapost.vn\/quy-dinh-ve-xu-ly-so-tien-thue-tien-cham-nop-tien-phat-duoc-hoan.html\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quy \u0110\u1ecbnh V\u1ec1 X\u1eed L\u00fd S\u1ed1 Ti\u1ec1n Thu\u1ebf, Ti\u1ec1n Ch\u1eadm N\u1ed9p, Ti\u1ec1n Ph\u1ea1t \u0110\u01b0\u1ee3c Ho\u00e0n\" \/>\n<meta property=\"og:description\" content=\"N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 thu\u1ebf, ti\u1ec1n ph\u1ea1t th\u00ec b\u1ea1n c\u1ea7n n\u1eafm r\u00f5 quy \u0111\u1ecbnh n\u00e0y t\u1ea1i \u0111i\u1ec1u 132 Th\u00f4ng t\u01b0 39\/2018\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng t\u01b0 38\/2015\/TT-BTC \u0111\u1ec3 c\u00f3 tr\u00edch d\u1eabn trong c\u00e1c v\u0103n b\u1ea3n ch\u1ee9ng t\u1eeb v\u00e0 hi\u1ec3u r\u00f5 v\u1ec1 nh\u1eefng\u00a0quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf. 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