{"id":1041,"date":"2024-01-17T09:22:19","date_gmt":"2024-01-17T02:22:19","guid":{"rendered":"https:\/\/lehoangtuyen.vn\/?p=1041"},"modified":"2024-01-17T09:22:28","modified_gmt":"2024-01-17T02:22:28","slug":"tong-cuc-thue-thoi-gian-khoanh-no-thue-tinh-tu-thoi-diem-nao","status":"publish","type":"post","link":"https:\/\/lehoangtuyen.vn\/en\/tong-cuc-thue-thoi-gian-khoanh-no-thue-tinh-tu-thoi-diem-nao\/","title":{"rendered":"T\u1ed5ng c\u1ee5c Thu\u1ebf: Th\u1eddi gian khoanh n\u1ee3 thu\u1ebf t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o?"},"content":{"rendered":"<p>B\u1ea1n c\u00f3 bi\u1ebft r\u1eb1ng, n\u1ebfu b\u1ea1n c\u00f3 n\u1ee3 thu\u1ebf v\u1edbi Nh\u00e0 n\u01b0\u1edbc, b\u1ea1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c khoanh n\u1ee3 thu\u1ebf trong m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh v\u00e0 kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh \u0111\u1ed1i v\u1edbi s\u1ed1 n\u1ee3 thu\u1ebf \u0111\u00f3? \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh trong C\u00f4ng v\u0103n s\u1ed1 140\/TCT-QLN ng\u00e0y 11\/1\/2024 v\u1ec1 khoanh ti\u1ec1n thu\u1ebf n\u1ee3. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1ea3i th\u00edch cho b\u1ea1n v\u1ec1 n\u1ed9i dung v\u00e0 l\u00fd do c\u1ee7a quy \u0111\u1ecbnh n\u00e0y, c\u0169ng nh\u01b0 h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00e1ch th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh.<\/p>\n<h2>N\u1ed9i dung quy \u0111\u1ecbnh m\u1edbi c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/h2>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP, khoanh n\u1ee3 thu\u1ebf l\u00e0 vi\u1ec7c Nh\u00e0 n\u01b0\u1edbc t\u1ea1m th\u1eddi ch\u01b0a thu m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 n\u1ee3 thu\u1ebf (g\u1ed3m ti\u1ec1n n\u1ee3 thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh v\u00e0 kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh \u0111\u1ed1i v\u1edbi s\u1ed1 n\u1ee3 thu\u1ebf ch\u01b0a thu trong th\u1eddi gian \u0111\u01b0\u1ee3c khoanh n\u1ee3.<\/p>\n<p>Th\u1eddi gian khoanh n\u1ee3 thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o tr\u01b0\u1eddng h\u1ee3p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3: Th\u1eddi gian khoanh n\u1ee3 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh \u0111\u0103ng t\u1ea3i th\u00f4ng tin v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p \u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 tr\u00ean H\u1ec7 th\u1ed1ng \u0111\u0103ng k\u00fd kinh doanh.<\/li>\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd: Th\u1eddi gian khoanh n\u1ee3 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o tr\u00ean to\u00e0n qu\u1ed1c v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh.<\/li>\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh: Th\u1eddi gian khoanh n\u1ee3 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thu h\u1ed3i ho\u1eb7c t\u1eeb ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/li>\n<\/ul>\n<p>S\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c khoanh l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u c\u1ee7a th\u1eddi gian khoanh n\u1ee3.\u00a0N\u1ebfu sau th\u1eddi \u0111i\u1ec3m khoanh n\u1ee3 m\u00e0 doanh nghi\u1ec7p ph\u00e1t sinh th\u00eam c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd ph\u00e2n lo\u1ea1i s\u1ed1 thu\u1ebf n\u1ee3 n\u00e0y theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1129\/Q\u0110-TCT ng\u00e0y 20\/7\/2022.<\/p>\n<p>\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh trong C\u00f4ng v\u0103n s\u1ed1 140\/TCT-QLN ng\u00e0y 11\/1\/2024 v\u1ec1 khoanh ti\u1ec1n thu\u1ebf n\u1ee3.<\/p>\n<h2>L\u00fd do c\u1ee7a quy \u0111\u1ecbnh m\u1edbi<\/h2>\n<p>Theo T\u1ed5ng c\u1ee5c Thu\u1ebf, quy \u0111\u1ecbnh m\u1edbi n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 th\u1ed1ng nh\u1ea5t trong vi\u1ec7c qu\u1ea3n l\u00fd, ki\u1ec3m tra, thanh tra v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 thu\u1ebf. \u0110\u1ed3ng th\u1eddi, quy \u0111\u1ecbnh n\u00e0y c\u0169ng nh\u1eb1m ng\u0103n ch\u1eb7n nh\u1eefng tr\u01b0\u1eddng h\u1ee3p l\u1ee3i d\u1ee5ng khoanh n\u1ee3 thu\u1ebf \u0111\u1ec3 tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf ho\u1eb7c chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf.<\/p>\n<h2>C\u00e1ch th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh m\u1edbi<\/h2>\n<p>\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh m\u1edbi c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, b\u1ea1n c\u1ea7n l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec3m sau:<\/p>\n<ul>\n<li>B\u1ea1n ph\u1ea3i khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 c\u1ee7a m\u00ecnh tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf qu\u1ed1c gia.<\/li>\n<li>B\u1ea1n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 xin khoanh n\u1ee3 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT<\/li>\n<li>B\u1ea1n ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 thu\u1ebf GTGT theo lu\u1eadt thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/li>\n<\/ul>\n<blockquote><p>T\u00e0i li\u1ec7u: <a href=\"https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2024\/01\/CV140_11012024TCT.pdf\">C\u00f4ng v\u0103n s\u1ed1 140\/TCT-QLN ng\u00e0y 11\/1\/2024 <\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>B\u1ea1n c\u00f3 bi\u1ebft r\u1eb1ng, n\u1ebfu b\u1ea1n c\u00f3 n\u1ee3 thu\u1ebf v\u1edbi Nh\u00e0 n\u01b0\u1edbc, b\u1ea1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c khoanh n\u1ee3 thu\u1ebf trong m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh v\u00e0 kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh \u0111\u1ed1i v\u1edbi s\u1ed1 n\u1ee3 thu\u1ebf \u0111\u00f3? \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh trong C\u00f4ng v\u0103n s\u1ed1 [&hellip;]<\/p>","protected":false},"author":2,"featured_media":1043,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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