{"id":15764,"date":"2026-03-30T12:04:13","date_gmt":"2026-03-30T05:04:13","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/?p=15764"},"modified":"2026-05-28T12:13:37","modified_gmt":"2026-05-28T05:13:37","slug":"huong-dan-thu-tuc-dong-ma-so-thue","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/tu-van-nghe-nghiep\/huong-dan-thu-tuc-dong-ma-so-thue","title":{"rendered":"H\u01b0\u1edbng D\u1eabn Th\u1ee7 T\u1ee5c \u0110\u00f3ng M\u00e3 S\u1ed1 Thu\u1ebf C\u00e1 Nh\u00e2n V\u00e0 Doanh Nghi\u1ec7p Chi Ti\u1ebft"},"content":{"rendered":"

\u0110\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf<\/strong> l\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1eaft bu\u1ed9c khi c\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, gi\u1ea3i th\u1ec3 c\u00f4ng ty ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh. Vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00f3ng MST \u0111\u00fang quy \u0111\u1ecbnh c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn n\u1ee3 thu\u1ebf ph\u00e1t sinh, ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n th\u00e0nh l\u1eadp doanh nghi\u1ec7p m\u1edbi.<\/p>\n

\"\"<\/figure>\n
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T\u1ed5ng quan nhanh<\/strong><\/p>\n

\u2013 \u0110\u00f3ng MST c\u00e1 nh\u00e2n: \u00e1p d\u1ee5ng khi c\u00f3 nhi\u1ec1u MST tr\u00f9ng, chuy\u1ec3n \u0111\u1ed5i t\u1eeb MST 13 s\u1ed1 sang 10 s\u1ed1, ho\u1eb7c c\u00e1 nh\u00e2n kh\u00f4ng c\u00f2n ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

\u2013 \u0110\u00f3ng MST doanh nghi\u1ec7p: th\u1ef1c hi\u1ec7n khi gi\u1ea3i th\u1ec3 c\u00f4ng ty, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh\/v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n.<\/p>\n

\u2013 Th\u1eddi gian x\u1eed l\u00fd: 3\u201310 ng\u00e0y l\u00e0m vi\u1ec7c t\u00f9y tr\u01b0\u1eddng h\u1ee3p, v\u1edbi \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng c\u00f3 n\u1ee3 thu\u1ebf ho\u1eb7c vi ph\u1ea1m thu\u1ebf ch\u01b0a x\u1eed l\u00fd.<\/p>\n

\u2013 C\u0103n c\u1ee9 ph\u00e1p l\u00fd: Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 (Lu\u1eadt s\u1ed1 38\/2019\/QH14), Th\u00f4ng t\u01b0 105\/2020\/TT-BTC, Ngh\u1ecb \u0111\u1ecbnh 01\/2021\/N\u0110-CP.<\/p>\n<\/div>\n

1. Khi n\u00e0o c\u1ea7n \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf?<\/h2>\n

Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u c\u1ea7n \u0111\u00f3ng MST. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u00ecnh hu\u1ed1ng gi\u00fap b\u1ea1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ph\u00f9 h\u1ee3p, tr\u00e1nh m\u1ea5t th\u1eddi gian ho\u1eb7c b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n<\/h3>\n

\u2013 C\u00f3 nhi\u1ec1u h\u01a1n m\u1ed9t MST (do \u0111\u0103ng k\u00fd tr\u00f9ng t\u1ea1i nhi\u1ec1u n\u01a1i) \u2014 c\u1ea7n \u0111\u00f3ng MST tr\u00f9ng v\u00e0 gi\u1eef l\u1ea1i m\u1ed9t MST duy nh\u1ea5t.<\/p>\n

\u2013 C\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i r\u1eddi Vi\u1ec7t Nam v\u0129nh vi\u1ec5n, kh\u00f4ng c\u00f2n ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

\u2013 C\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p MST nh\u01b0ng ch\u01b0a bao gi\u1edd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 mu\u1ed1n ch\u1ea5m d\u1ee9t MST.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/h3>\n

\u2013 Gi\u1ea3i th\u1ec3 c\u00f4ng ty theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean\/\u0111\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

\u2013 Ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/p>\n

\u2013 S\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p \u2014 c\u00f4ng ty b\u1ecb s\u00e1p nh\u1eadp ph\u1ea3i \u0111\u00f3ng MST.<\/p>\n

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Theo \u0110i\u1ec1u 39 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng. C\u01a1 quan thu\u1ebf s\u1ebd ra th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c MST khi \u0111\u00e3 ho\u00e0n t\u1ea5t ki\u1ec3m tra ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<\/blockquote>\n

2. Th\u1ee7 t\u1ee5c \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n<\/h2>\n

Quy tr\u00ecnh \u0111\u00f3ng MST c\u00e1 nh\u00e2n t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u01a1n gi\u1ea3n n\u1ebfu kh\u00f4ng c\u00f3 n\u1ee3 thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft theo Th\u00f4ng t\u01b0 105\/2020\/TT-BTC.<\/p>\n

\n\n\n\n\n\n\n\n\n
B\u01b0\u1edbc<\/th>\nThao t\u00e1c<\/th>\nH\u1ed3 s\u01a1\/Ghi ch\u00fa<\/th>\n<\/tr>\n<\/thead>\n
B\u01b0\u1edbc 1<\/td>\nN\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t MST<\/td>\nV\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t MST (m\u1eabu 24\/\u0110K-TCT), b\u1ea3n sao CCCD\/CMND<\/td>\n<\/tr>\n
B\u01b0\u1edbc 2<\/td>\nHo\u00e0n th\u00e0nh quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/td>\nN\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN cho n\u0103m cu\u1ed1i c\u00f9ng ph\u00e1t sinh thu nh\u1eadp (n\u1ebfu c\u00f3)<\/td>\n<\/tr>\n
B\u01b0\u1edbc 3<\/td>\nN\u1ed9p h\u1ebft n\u1ee3 thu\u1ebf (n\u1ebfu c\u00f3)<\/td>\nThanh to\u00e1n to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf c\u00f2n n\u1ee3, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3)<\/td>\n<\/tr>\n
B\u01b0\u1edbc 4<\/td>\nC\u01a1 quan thu\u1ebf x\u1eed l\u00fd<\/td>\nChi c\u1ee5c Thu\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1, x\u00e1c nh\u1eadn kh\u00f4ng c\u00f2n n\u1ee3 thu\u1ebf, ra th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t MST (3\u20135 ng\u00e0y l\u00e0m vi\u1ec7c)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

C\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i \u0111\u0103ng k\u00fd MST ho\u1eb7c n\u1ed9p tr\u1ef1c tuy\u1ebfn qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (thuedientu.gdt.gov.vn).<\/p>\n

Th\u1ee7 t\u1ee5c thu\u1ebf l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u2014 n\u1ebfu b\u1ea1n quan t\u00e2m \u0111\u1ebfn ng\u00e0nh n\u00e0y, b\u00e0i vi\u1ebft ng\u00e0nh k\u1ebf to\u00e1n l\u00e0 g\u00ec, ra tr\u01b0\u1eddng l\u00e0m g\u00ec<\/em><\/strong><\/a> s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u th\u00eam v\u1ec1 l\u1ed9 tr\u00ecnh ngh\u1ec1 nghi\u1ec7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n thu\u1ebf.<\/p>\n

3. Th\u1ee7 t\u1ee5c \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p<\/h2>\n

\u0110\u00f3ng MST doanh nghi\u1ec7p ph\u1ee9c t\u1ea1p h\u01a1n so v\u1edbi c\u00e1 nh\u00e2n v\u00ec li\u00ean quan \u0111\u1ebfn nhi\u1ec1u c\u01a1 quan (S\u1edf K\u1ebf ho\u1ea1ch & \u0110\u1ea7u t\u01b0, c\u01a1 quan thu\u1ebf, c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i) v\u00e0 y\u00eau c\u1ea7u ho\u00e0n t\u1ea5t nhi\u1ec1u ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c ch\u1ea5m d\u1ee9t MST.<\/p>\n

\u2013 B\u01b0\u1edbc 1 \u2014 Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3:<\/strong> Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qu\u1ed1c gia (dangkykinhdoanh.gov.vn) trong 180 ng\u00e0y tr\u01b0\u1edbc khi gi\u1ea3i th\u1ec3.<\/p>\n

\u2013 B\u01b0\u1edbc 2 \u2014 Quy\u1ebft to\u00e1n thu\u1ebf:<\/strong> N\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p), thu\u1ebf GTGT (gi\u00e1 tr\u1ecb gia t\u0103ng) v\u00e0 thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. H\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a s\u1eed d\u1ee5ng.<\/p>\n

\u2013 B\u01b0\u1edbc 3 \u2014 Thanh to\u00e1n n\u1ee3:<\/strong> Ho\u00e0n th\u00e0nh m\u1ecdi ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh g\u1ed3m n\u1ee3 thu\u1ebf, ti\u1ec1n ph\u1ea1t, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ch\u1ee7 n\u1ee3.<\/p>\n

\u2013 B\u01b0\u1edbc 4 \u2014 N\u1ed9p h\u1ed3 s\u01a1 \u0111\u00f3ng MST:<\/strong> G\u1eedi h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c MST t\u1ea1i Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd, k\u00e8m bi\u00ean b\u1ea3n thanh l\u00fd t\u00e0i s\u1ea3n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i c\u00f9ng.<\/p>\n

\u2013 B\u01b0\u1edbc 5 \u2014 Nh\u1eadn th\u00f4ng b\u00e1o:<\/strong> C\u01a1 quan thu\u1ebf ki\u1ec3m tra, x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ra th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c MST (trong 10 ng\u00e0y l\u00e0m vi\u1ec7c). Sau \u0111\u00f3, S\u1edf KH&\u0110T s\u1ebd c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i gi\u1ea3i th\u1ec3 tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u0103ng k\u00fd kinh doanh.<\/p>\n

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L\u01b0u \u00fd quan tr\u1ecdng<\/strong><\/p>\n

N\u1ebfu doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng (theo \u0110i\u1ec1u 125 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf), doanh nghi\u1ec7p KH\u00d4NG th\u1ec3 gi\u1ea3i th\u1ec3 khi ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf. H\u00e3y li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf \u0111\u1ec3 n\u1eafm r\u00f5 s\u1ed1 n\u1ee3 v\u00e0 l\u1ed9 tr\u00ecnh thanh to\u00e1n tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3.<\/p>\n<\/div>\n

4. H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb<\/h2>\n

\u0110\u1ec3 th\u1ee7 t\u1ee5c di\u1ec5n ra su\u00f4n s\u1ebb, c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh. Thi\u1ebfu gi\u1ea5y t\u1edd l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn nh\u1ea5t khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd.<\/p>\n

H\u1ed3 s\u01a1 \u0111\u00f3ng MST c\u00e1 nh\u00e2n<\/h3>\n

\u2013 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c MST (m\u1eabu 24\/\u0110K-TCT theo Th\u00f4ng t\u01b0 105\/2020\/TT-BTC).<\/p>\n

\u2013 B\u1ea3n sao CCCD\/CMND ho\u1eb7c h\u1ed9 chi\u1ebfu (kh\u00f4ng c\u1ea7n c\u00f4ng ch\u1ee9ng).<\/p>\n

\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m cu\u1ed1i (n\u1ebfu c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf).<\/p>\n

H\u1ed3 s\u01a1 \u0111\u00f3ng MST doanh nghi\u1ec7p<\/h3>\n

\u2013 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c MST (m\u1eabu 24\/\u0110K-TCT).<\/p>\n

\u2013 Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean\/\u0110H\u0110C\u0110 ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

\u2013 Bi\u00ean b\u1ea3n h\u1ecdp v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3 (\u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u00f3 nhi\u1ec1u th\u00e0nh vi\u00ean).<\/p>\n

\u2013 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3.<\/p>\n

\u2013 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, thu\u1ebf GTGT, thu\u1ebf TNCN.<\/p>\n

\u2013 V\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 BHXH (do c\u01a1 quan BHXH c\u1ea5p).<\/p>\n

\u2013 Th\u00f4ng b\u00e1o h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a s\u1eed d\u1ee5ng.<\/p>\n

B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c v\u1ecb tr\u00ed tuy\u1ec3n d\u1ee5ng t\u1ea1i chuy\u00ean m\u1ee5c vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n<\/a><\/em><\/strong> n\u1ebfu c\u1ea7n t\u00ecm chuy\u00ean vi\u00ean h\u1ed7 tr\u1ee3 th\u1ee7 t\u1ee5c thu\u1ebf v\u00e0 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/p>\n

\n

M\u1eb9o th\u1ef1c t\u1ebf<\/strong><\/p>\n

Tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u00f3ng MST, h\u00e3y ki\u1ec3m tra t\u00ecnh tr\u1ea1ng n\u1ee3 thu\u1ebf tr\u1ef1c tuy\u1ebfn qua eTax ho\u1eb7c \u0111\u1ebfn tr\u1ef1c ti\u1ebfp b\u1ed9 ph\u1eadn “m\u1ed9t c\u1eeda” t\u1ea1i Chi c\u1ee5c Thu\u1ebf. X\u1eed l\u00fd h\u1ebft n\u1ee3 tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 s\u1ebd gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian \u0111\u00e1ng k\u1ec3 so v\u1edbi vi\u1ec7c b\u1ecb tr\u1ea3 h\u1ed3 s\u01a1 r\u1ed3i b\u1ed5 sung sau.<\/p>\n<\/div>\n

5. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

1. \u0110\u00f3ng MST c\u00f3 m\u1ea5t ph\u00ed kh\u00f4ng?<\/em><\/strong><\/p>\n

Kh\u00f4ng. Th\u1ee7 t\u1ee5c \u0111\u00f3ng MST t\u1ea1i c\u01a1 quan thu\u1ebf ho\u00e0n to\u00e0n mi\u1ec5n ph\u00ed. Tuy nhi\u00ean, n\u1ebfu c\u00f3 n\u1ee3 thu\u1ebf, ti\u1ec1n ph\u1ea1t ho\u1eb7c ti\u1ec1n ch\u1eadm n\u1ed9p, c\u00e1 nh\u00e2n\/doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n to\u00e0n b\u1ed9 tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c ch\u1ea5m d\u1ee9t MST.<\/p>\n

2. MST c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u00f3ng c\u00f3 m\u1edf l\u1ea1i \u0111\u01b0\u1ee3c kh\u00f4ng?<\/em><\/strong><\/p>\n

MST c\u00e1 nh\u00e2n sau khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho giao d\u1ecbch thu\u1ebf. N\u1ebfu c\u00e1 nh\u00e2n ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1edf l\u1ea1i, c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd kh\u00f4i ph\u1ee5c MST c\u0169 ho\u1eb7c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ea1i t\u00f9y tr\u01b0\u1eddng h\u1ee3p. Li\u00ean h\u1ec7 Chi c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/p>\n

3. Doanh nghi\u1ec7p c\u00f3 n\u1ee3 thu\u1ebf c\u00f3 th\u1ec3 \u0111\u00f3ng MST kh\u00f4ng?<\/em><\/strong><\/p>\n

Kh\u00f4ng th\u1ec3. C\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c MST khi doanh nghi\u1ec7p c\u00f2n n\u1ee3 thu\u1ebf, ti\u1ec1n ph\u1ea1t ho\u1eb7c \u0111ang b\u1ecb ki\u1ec3m tra, thanh tra thu\u1ebf. Doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi h\u1ed3 s\u01a1 \u0111\u00f3ng MST \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn.<\/p>\n

Th\u1ee7 t\u1ee5c \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf<\/strong> cho c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p \u0111\u00f2i h\u1ecfi s\u1ef1 chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng v\u1ec1 h\u1ed3 s\u01a1 v\u00e0 ho\u00e0n th\u00e0nh \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn gi\u00fap tr\u00e1nh ph\u00e1t sinh n\u1ee3 thu\u1ebf kh\u00f4ng mong mu\u1ed1n v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ph\u00e1p l\u00fd trong t\u01b0\u01a1ng lai.<\/p>\n

Minh An<\/strong><\/p>\n

N\u1ed9i dung trong b\u00e0i mang t\u00ednh tham kh\u1ea3o, kh\u00f4ng thay th\u1ebf t\u01b0 v\u1ea5n ph\u00e1p l\u00fd chuy\u00ean m\u00f4n. Quy \u0111\u1ecbnh thu\u1ebf c\u00f3 th\u1ec3 thay \u0111\u1ed5i \u2014 vui l\u00f2ng \u0111\u1ed1i chi\u1ebfu v\u1edbi v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/em><\/p>\n

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

\u0110\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1eaft bu\u1ed9c khi c\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, gi\u1ea3i …<\/p>\n","protected":false},"author":58,"featured_media":15792,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[98],"class_list":["post-15764","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep","tag-kien-thuc-nganh"],"_links":{"self":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/15764","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/comments?post=15764"}],"version-history":[{"count":3,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/15764\/revisions"}],"predecessor-version":[{"id":16848,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/15764\/revisions\/16848"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media\/15792"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media?parent=15764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/categories?post=15764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/tags?post=15764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}