{"id":3974,"date":"2020-10-29T14:35:20","date_gmt":"2020-10-29T07:35:20","guid":{"rendered":"https:\/\/ketoantc.mitc.edu.vn\/?p=3974"},"modified":"2024-05-14T08:15:47","modified_gmt":"2024-05-14T01:15:47","slug":"04-noi-dung-quan-trong-ve-hoa-don-tai-nghi-dinh-123-2020-nd-cp","status":"publish","type":"post","link":"https:\/\/ketoantc.mitc.edu.vn\/tin-tuc-su-kien\/04-noi-dung-quan-trong-ve-hoa-don-tai-nghi-dinh-123-2020-nd-cp.html","title":{"rendered":"04 n\u1ed9i dung quan tr\u1ecdng v\u1ec1 h\u00f3a \u0111\u01a1n t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP"},"content":{"rendered":"

1. B\u00e3i b\u1ecf quy \u0111\u1ecbnh \u2018b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb 01\/11\/2020\u2019 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 119<\/strong><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 123\/2020 b\u00e3i b\u1ecf kho\u1ea3n 2 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP ng\u00e0y 12\/9\/2018:<\/p>\n

\u0110i\u1ec1u 35. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/p>\n

1.\u00a0Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 11 n\u0103m 2018.<\/span><\/p>\n

2.\u00a0Vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u1ef1c hi\u1ec7n xong \u0111\u1ed1i v\u1edbi c\u00e1c d<\/span>oanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t<\/span>\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 01 th\u00e1ng 11 n\u0103m 2020.<\/span><\/p>\n

3.\u00a0Trong th\u1eddi gian t\u1eeb ng\u00e0y 01 th\u00e1ng 11 n\u0103m 2018 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 10 n\u0103m 2020, c\u00e1c Ngh\u1ecb \u0111\u1ecbnh: s\u1ed1\u00a051\/2010\/N\u0110-CP<\/a>\u00a0ng\u00e0y 14 th\u00e1ng 5 n\u0103m 20<\/span>10\u00a0v\u00e0 s<\/span>\u1ed1\u00a004\/2014\/N\u0110-CP ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 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.<\/span><\/p>\n

4.\u00a0K\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 11 n\u0103m 2020, c\u00e1c Ngh\u1ecb \u0111\u1ecbnh: s\u1ed1\u00a051\/2010\/N\u0110-CP<\/a>\u00a0ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 v\u00e0 s\u1ed1\u00a004\/2014\/N\u0110-CP<\/a>\u00a0ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in sau ng\u00e0y 01\/7\/2022<\/strong><\/p>\n

C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 C\u1ee5c Thu\u1ebf) \u0111\u1eb7t in h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/p>\n

(1) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh sau \u0111\u00e2y trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, kh\u00f4ng c\u00f3 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, kh\u00f4ng c\u00f3 ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u1ec3 truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ebfn c\u01a1 quan thu\u1ebf:<\/p>\n

\u2013 Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, h\u1ee3p t\u00e1c x\u00e3, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n (th\u1ef1c hi\u1ec7n theo Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ban h\u00e0nh k\u00e8m theo\u00a0Ngh\u1ecb \u0111\u1ecbnh 118\/2015\/N\u0110-CP\u00a0ng\u00e0y 12\/11\/2015 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf n\u1ebfu c\u00f3).<\/p>\n

\u2013 Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u00e1c theo quy \u0111\u1ecbnh.<\/p>\n

L\u01b0u \u00fd:<\/strong>\u00a0Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi gian t\u1ed1i \u0111a 12 th\u00e1ng, \u0111\u1ed3ng th\u1eddi c\u01a1 quan thu\u1ebf c\u00f3 gi\u1ea3i ph\u00e1p chuy\u1ec3n \u0111\u1ed5i d\u1ea7n sang \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Khi chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n) theo quy \u0111\u1ecbnh.<\/em><\/p>\n

(2) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh trong th\u1eddi gian h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1 theo quy \u0111\u1ecbnh.<\/p>\n

3. V\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh<\/strong><\/p>\n

Doanh nghi\u1ec7p, 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 19\/10\/2020 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 19\/10\/2020 \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\u00a0Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/5\/2010 v\u00e0\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17\/01\/2014.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1eeb ng\u00e0y 19\/10\/2020 \u0111\u1ebfn ng\u00e0y 30\/6\/2022, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o c\u01a1 s\u1edf kinh doanh chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020 ho\u1eb7c Ngh\u1ecb \u0111\u1ecbnh 119\/2016\/N\u0110-CP ng\u00e0y 12\/9\/2018, n\u1ebfu c\u01a1 s\u1edf kinh doanh ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin m\u00e0 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo c\u00e1c h\u00ecnh th\u1ee9c n\u00eau tr\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 03\/DL-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020 c\u00f9ng v\u1edbi vi\u1ec7c n\u1ed9p t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u01a1 quan thu\u1ebf x\u00e2y d\u1ef1ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh \u0111\u1ec3 \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u0103ng t\u1ea3i tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ee5c v\u1ee5 vi\u1ec7c tra c\u1ee9u d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n.<\/p>\n

4. V\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp<\/strong><\/p>\n

\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp trong th\u1eddi gian t\u1eeb ng\u00e0y 19\/10\/2020 \u0111\u1ebfn ng\u00e0y 30\/6\/2022, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020 th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin m\u00e0 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 v\u00e0 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 03\/DL-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020 c\u00f9ng v\u1edbi vi\u1ec7c n\u1ed9p t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u01a1 quan thu\u1ebf x\u00e2y d\u1ef1ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh \u0111\u1ec3 \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u0103ng t\u1ea3i tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ee5c v\u1ee5 vi\u1ec7c tra c\u1ee9u d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n.<\/p>\n","protected":false},"excerpt":{"rendered":"

1. B\u00e3i b\u1ecf quy \u0111\u1ecbnh \u2018b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a […]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"yst_prominent_words":[],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/posts\/3974"}],"collection":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/comments?post=3974"}],"version-history":[{"count":0,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/posts\/3974\/revisions"}],"wp:attachment":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/media?parent=3974"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/categories?post=3974"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/tags?post=3974"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/yst_prominent_words?post=3974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}