{"id":2313,"date":"2025-03-17T06:08:19","date_gmt":"2025-03-17T06:08:19","guid":{"rendered":"https:\/\/prv.com.vn\/?p=2313"},"modified":"2025-03-21T17:02:23","modified_gmt":"2025-03-21T17:02:23","slug":"cong-van-206-cthna-ttht-cua-cuc-thue-tinh-ha-nam-ve-viec-cung-cap-thong-tin-quyet-toan-thue-nam-2024","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc-su-kien\/cong-van-206-cthna-ttht-cua-cuc-thue-tinh-ha-nam-ve-viec-cung-cap-thong-tin-quyet-toan-thue-nam-2024\/","title":{"rendered":"C\u1ee5c thu\u1ebf t\u1ec9nh H\u00e0 Nam h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c cung c\u1ea5p th\u00f4ng tin quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2024"},"content":{"rendered":"

C\u00d4NG V\u0102N<\/b><\/span> 206\/CTHNA-TTHT C\u1ee6A C\u1ee4C THU\u1ebe T\u1ec8NH H\u00c0 NAM V\u1ec0 VI\u1ec6C CUNG C\u1ea4P TH\u00d4NG TIN QUY\u1ebeT TO\u00c1N THU\u1ebe N\u0102M 2024<\/b><\/h4>\n

Ng\u00e0y 24\/1\/2025 C\u1ee5c Thu\u1ebf t\u1ec9nh H\u00e0 Nam ban h\u00e0nh C\u00f4ng v\u0103n 206\/CTHNA-TTHT v\u1ec1 vi\u1ec7c cung c\u1ea5p th\u00f4ng tin quy\u1ebft to\u00e1n thu\u1ebf (\u201cQTT\u201d) n\u0103m 2024, theo \u0111\u00f3:<\/p>\n

M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n k\u00ea khai QTT Thu nh\u1eadp doanh nghi\u1ec7p (\u201cTNDN\u201d) k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2024:<\/p>\n

1. V\u1ec1 k\u00ea khai thu\u1ebf TNDN, doanh nghi\u1ec7p (\u201cDN\u201d) t\u1ef1 x\u00e1c \u0111\u1ecbnh, k\u00ea khai \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c th\u00f4ng tin t\u1ea1i T\u1edd khai QTT TNDN (M\u1eabu s\u1ed1 03\/TNDN) v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai QTT TNDN, trong \u0111\u00f3 l\u01b0u \u00fd \u0111\u1ebfn m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai M\u1eabu s\u1ed1 03\/TNDN nh\u01b0 sau:<\/p>\n

    \n
  • Ch\u1ec9 ti\u00eau [G1], [G3]: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (\u201cNNT\u201d k\u00ea khai s\u1ed1 thu\u1ebf TNDN n\u1ed9p th\u1eeba k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p k\u1ef3 n\u00e0y;<\/li>\n
  • Ch\u1ec9 ti\u00eau [G2], [G4], [G5]: NNT k\u00ea khai s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m l\u00e0 s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2024;<\/li>\n
  • C\u00e1c ch\u1ec9 ti\u00eau [E], [G]: NNT kh\u00f4ng k\u00ea khai s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p, \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i kh\u00e1c t\u1ec9nh \u0111\u00e3 k\u00ea khai ri\u00eang.<\/li>\n<\/ul>\n

    2. V\u1ec1 k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft, DN ph\u1ea3i x\u00e1c \u0111\u1ecbnh, k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft, c\u1ee5 th\u1ec3 DN l\u01b0u \u00fd x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai, th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t v\u00e0 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft, x\u00e1c \u0111\u1ecbnh \u0111\u00fang chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (m\u1ee9c kh\u1ed1ng ch\u1ebf 30%) khi t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t.<\/p>\n

      \n
    • Tr\u01b0\u1eddng h\u1ee3p NNT c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I (*)<\/b><\/span>, Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110- CP).<\/li>\n
    • Tr\u01b0\u1eddng h\u1ee3p NNT c\u00f3 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf theo kho\u1ea3n 5 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/li>\n
    • C\u00e1c tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP…<\/li>\n<\/ul>\n

      (*) C\u1eadp nh\u1eadt:<\/span><\/strong> Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP thay th\u1ebf Ph\u1ee5 l\u1ee5c I \u2013 Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP b\u1eb1ng Ph\u1ee5 l\u1ee5c I – Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n","protected":false},"excerpt":{"rendered":"

      C\u00d4NG V\u0102N 206\/CTHNA-TTHT C\u1ee6A C\u1ee4C THU\u1ebe T\u1ec8NH H\u00c0 NAM V\u1ec0 VI\u1ec6C CUNG C\u1ea4P TH\u00d4NG TIN QUY\u1ebeT TO\u00c1N THU\u1ebe N\u0102M 2024 Ng\u00e0y 24\/1\/2025 C\u1ee5c Thu\u1ebf t\u1ec9nh H\u00e0 Nam ban h\u00e0nh C\u00f4ng v\u0103n 206\/CTHNA-TTHT v\u1ec1 vi\u1ec7c cung c\u1ea5p th\u00f4ng tin quy\u1ebft to\u00e1n thu\u1ebf (\u201cQTT\u201d) n\u0103m 2024, theo \u0111\u00f3: M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n k\u00ea khai…<\/p>\n","protected":false},"author":4,"featured_media":2284,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[48],"tags":[],"class_list":["post-2313","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/2313","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=2313"}],"version-history":[{"count":0,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/2313\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/2284"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=2313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=2313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=2313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}