{"id":3220,"date":"2021-12-18T09:46:49","date_gmt":"2021-12-18T02:46:49","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3220"},"modified":"2021-12-20T08:52:05","modified_gmt":"2021-12-20T01:52:05","slug":"mot-so-luu-y-khi-doanh-nghiep-dang-ky-tam-ngung-kinh-doanh-2","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/mot-so-luu-y-khi-doanh-nghiep-dang-ky-tam-ngung-kinh-doanh-2\/","title":{"rendered":"M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi doanh nghi\u1ec7p \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng kinh doanh"},"content":{"rendered":"<p>\n\t<em>Ngu\u1ed3n: Ng\u1ecdc Thu KT Thu\u1ebf, Facebook, 09-12-2021<\/em>\n<\/p>\n<p>\n\t<strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, do S\u1edf K\u1ebf ho\u1ea1ch v&agrave; \u0110\u1ea7u t\u01b0 c\u1ea5p ph&eacute;p<\/strong>\n<\/p>\n<p>\n\tTheo quy \u0111\u1ecbnh Lu\u1eadt doanh nghi\u1ec7p, doanh nghi\u1ec7p khi t\u1ea1m ng\u1eebng kinh doanh ph\u1ea3i c&oacute; th&ocirc;ng b&aacute;o b\u1eb1ng v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan \u0111\u0103ng k&yacute; kinh doanh tr\u01b0\u1edbc 15 ng&agrave;y. (Kh&ocirc;ng c\u1ea7n n\u1ed9p \u0111\u1ebfn c\u01a1 quan thu\u1ebf)\n<\/p>\n<p>\n\tV&iacute; d\u1ee5: C&ocirc;ng ty A \u0111\u0103ng k&yacute; t\u1ea1m ng\u1eebng kinh doanh t\u1eeb ng&agrave;y 01-01-2020 \u0111\u1ebfn ng&agrave;y 31-12-2020 th&igrave; th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1m ng\u1eebng kinh doanh cho c\u01a1 quan \u0111\u0103ng k&yacute; kinh doanh ch\u1eadm nh\u1ea5t l&agrave; ng&agrave;y 16-12-2019 (tr\u01b0\u1edbc 15 ng&agrave;y)\n<\/p>\n<p>\n\t<strong>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh&aacute;c, gi\u1ea5y ph&eacute;p th&agrave;nh l\u1eadp kh&ocirc;ng do S\u1edf k\u1ebf ho\u1ea1ch v&agrave; \u0111\u1ea7u t\u01b0 c\u1ea5p m&agrave; do c&aacute;c c\u01a1 quan h&agrave;nh ch&iacute;nh c\u1ea5p<\/strong>\n<\/p>\n<p>\n\tC\u0103n c\u1ee9 \u0110i\u1ec1u 21 Th&ocirc;ng t\u01b0 95\/2016\/TT-BTC ng&agrave;y 28-6-2016 quy \u0111\u1ecbnh: T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh&aacute;c khi t\u1ea1m ng\u1eebng kinh doanh ph\u1ea3i c&oacute; th&ocirc;ng b&aacute;o b\u1eb1ng v\u0103n b\u1ea3n m\u1eabu s\u1ed1 23\/\u0110K-TCT ban h&agrave;nh k&egrave;m theo Th&ocirc;ng t\u01b0 n&agrave;y g\u1eedi cho c\u01a1 quan thu\u1ebf qu\u1ea3n l&yacute; tr\u1ef1c ti\u1ebfp v&agrave; c\u01a1 quan c\u1ea5p Gi\u1ea5y ph&eacute;p th&agrave;nh l\u1eadp v&agrave; ho\u1ea1t \u0111\u1ed9ng ch\u1eadm nh\u1ea5t 15 ng&agrave;y tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh.\n<\/p>\n<p>\n\tV&iacute; d\u1ee5: H\u1ee3p t&aacute;c x&atilde; B \u0111\u0103ng k&yacute; t\u1ea1m ng\u1eebng kinh doanh t\u1eeb ng&agrave;y 01-01-2020 \u0111\u1ebfn ng&agrave;y 31-12-2020 th&igrave; th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1m ng\u1eebng kinh doanh cho c\u01a1 quan thu\u1ebf v&agrave; c\u01a1 quan c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k&yacute; kinh doanh h\u1ee3p t&aacute;c x&atilde; ch\u1eadm nh\u1ea5t l&agrave; ng&agrave;y 16-12-2019 (tr\u01b0\u1edbc 15 ng&agrave;y)\n<\/p>\n<p>\n\t<img loading=\"lazy\" alt=\"\" height=\"635\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78.jpg\" width=\"1195\" \/>\n<\/p>\n<p>\n\t<strong>L\u01b0u &yacute; v\u1ec1 t\u1ea1m ng\u1eebng kinh doanh<\/strong>\n<\/p>\n<ul>\n<li>\n\t\tDoanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh&aacute;c khi t\u1ea1m ng\u1eebng kinh doanh th&igrave; n&ecirc;n t\u1ea1m ng\u1eebng tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch (t\u1eeb 01-01-2020 \u0111\u1ebfn 31-12-2020). T\u1ea1m ng\u1eebng tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u01a1n v\u1ecb kh&ocirc;ng ph\u1ea3i n\u1ed9p L\u1ec7 ph&iacute; M&ocirc;n b&agrave;i n\u0103m 2020, kh&ocirc;ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf h&agrave;ng th&aacute;ng ho\u1eb7c qu&yacute; v&agrave; h\u1ed3 s\u01a1 quy\u1ebft to&aacute;n thu\u1ebf n\u0103m 2020 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ra ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i trong n\u0103m 2020).\n\t<\/li>\n<li>\n\t\tDoanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng v&agrave; k&ecirc; khai thu\u1ebf trong n\u0103m 2019 th&igrave; tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh, \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p c&aacute;c h\u1ed3 s\u01a1 khai thu\u1ebf GTGT, B&aacute;o c&aacute;o h&oacute;a \u0111\u01a1n qu&yacute; \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m t\u1ea1m ng\u1eebng kinh doanh. \u0110\u1ed3ng th\u1eddi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to&aacute;n thu\u1ebf c\u1ee7a n\u0103m 2019 (h\u1ea1n n\u1ed9p 31-03-2020).\n\t<\/li>\n<\/ul>\n<p>\n\tT\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ban h&agrave;nh ng&agrave;y 19\/10\/2020, Ch&iacute;nh ph\u1ee7 \u0111&atilde; quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l&yacute; thu\u1ebf n\u0103m 2019. Trong \u0111&oacute;, \u0111&aacute;ng ch&uacute; &yacute; l&agrave; n\u1ed9i dung qu\u1ea3n l&yacute; thu\u1ebf trong th\u1eddi gian ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh.\n<\/p>\n<p>\n\tC\u1ee5 th\u1ec3, c\u0103n c\u1ee9 x&aacute;c \u0111\u1ecbnh th\u1eddi gian ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k&yacute; thu\u1ebf c&ugrave;ng v\u1edbi \u0111\u0103ng k&yacute; doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh l&agrave; th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh \u0111\u01b0\u1ee3c ghi nh\u1eadn tr&ecirc;n H\u1ec7 th\u1ed1ng th&ocirc;ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k&yacute; doanh nghi\u1ec7p&hellip;\n<\/p>\n<p>\n\tTrong th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh n&agrave;y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh&ocirc;ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng kh&ocirc;ng tr\u1ecdn th&aacute;ng, qu&yacute;, n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t&agrave;i ch&iacute;nh th&igrave; v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th&aacute;ng, qu&yacute;; h\u1ed3 s\u01a1 quy\u1ebft to&aacute;n n\u0103m.\n<\/p>\n<p>\n\tRi&ecirc;ng h\u1ed9 kinh doanh, c&aacute; nh&acirc;n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph&aacute;p kho&aacute;n t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh th&igrave; \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf x&aacute;c \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf kho&aacute;n.\n<\/p>\n<p>\n\t\u0110\u1ed3ng th\u1eddi, trong th\u1eddi gian n&agrave;y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng kh&ocirc;ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h&oacute;a \u0111\u01a1n, kh&ocirc;ng ph\u1ea3i n\u1ed9p b&aacute;o c&aacute;o t&igrave;nh h&igrave;nh s\u1eed d\u1ee5ng h&oacute;a \u0111\u01a1n. N\u1ebfu \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn s\u1eed d\u1ee5ng h&oacute;a \u0111\u01a1n th&igrave; ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, b&aacute;o c&aacute;o t&igrave;nh h&igrave;nh s\u1eed d\u1ee5ng h&oacute;a \u0111\u01a1n theo quy \u0111\u1ecbnh.\n<\/p>\n<p>\n\tKh&ocirc;ng ch\u1ec9 v\u1eady, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ea5p h&agrave;nh c&aacute;c quy\u1ebft \u0111\u1ecbnh, th&ocirc;ng b&aacute;o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 \u0111&ocirc;n \u0111\u1ed1c thu n\u1ee3, c\u01b0\u1ee1ng ch\u1ebf thi h&agrave;nh quy\u1ebft \u0111\u1ecbnh h&agrave;nh ch&iacute;nh v\u1ec1 qu\u1ea3n l&yacute; thu\u1ebf, thanh tra, ki\u1ec3m tra v&agrave; x\u1eed l&yacute; vi ph\u1ea1m h&agrave;nh ch&iacute;nh v\u1ec1 qu\u1ea3n l&yacute; thu\u1ebf.<br \/>\n\t\u0110\u1eb7c bi\u1ec7t, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k&yacute; thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf kh&ocirc;ng \u0111\u01b0\u1ee3c \u0111\u0103ng k&yacute; t\u1ea1m ng\u1eebng kinh doanh khi c\u01a1 quan thu\u1ebf \u0111&atilde; c&oacute; th&ocirc;ng b&aacute;o v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh&ocirc;ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111&atilde; \u0111\u0103ng k&yacute;&hellip;<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/mot-so-luu-y-khi-doanh-nghiep-dang-ky-tam-ngung-kinh-doanh-2\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/mot-so-luu-y-khi-doanh-nghiep-dang-ky-tam-ngung-kinh-doanh-2\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/mot-so-luu-y-khi-doanh-nghiep-dang-ky-tam-ngung-kinh-doanh-2\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=M%E1%BB%99t%20s%E1%BB%91%20l%C6%B0u%20%C3%BD%20khi%20doanh%20nghi%E1%BB%87p%20%C4%91%C4%83ng%20k%C3%BD%20t%E1%BA%A1m%20ng%E1%BB%ABng%20kinh%20doanh&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fmot-so-luu-y-khi-doanh-nghiep-dang-ky-tam-ngung-kinh-doanh-2%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/mot-so-luu-y-khi-doanh-nghiep-dang-ky-tam-ngung-kinh-doanh-2\/', 'M%E1%BB%99t%20s%E1%BB%91%20l%C6%B0u%20%C3%BD%20khi%20doanh%20nghi%E1%BB%87p%20%C4%91%C4%83ng%20k%C3%BD%20t%E1%BA%A1m%20ng%E1%BB%ABng%20kinh%20doanh', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ngu\u1ed3n: Ng\u1ecdc Thu KT Thu\u1ebf, Facebook, 09-12-2021 \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, do S\u1edf K\u1ebf ho\u1ea1ch v&agrave; \u0110\u1ea7u t\u01b0 c\u1ea5p ph&eacute;p Theo quy \u0111\u1ecbnh Lu\u1eadt doanh nghi\u1ec7p, doanh nghi\u1ec7p khi t\u1ea1m ng\u1eebng kinh doanh ph\u1ea3i c&oacute; th&ocirc;ng b&aacute;o b\u1eb1ng v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan \u0111\u0103ng k&yacute; kinh doanh tr\u01b0\u1edbc 15 ng&agrave;y&#8230;.<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[103],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi doanh nghi\u1ec7p \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng kinh doanh - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/mot-so-luu-y-khi-doanh-nghiep-dang-ky-tam-ngung-kinh-doanh-2\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi doanh nghi\u1ec7p \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng kinh doanh - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: Ng\u1ecdc Thu KT Thu\u1ebf, Facebook, 09-12-2021 \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, do S\u1edf K\u1ebf ho\u1ea1ch v&agrave; 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