{"id":9713,"date":"2024-02-15T17:08:01","date_gmt":"2024-02-15T10:08:01","guid":{"rendered":"https:\/\/arito.vn\/?p=9713"},"modified":"2024-10-09T22:32:20","modified_gmt":"2024-10-09T15:32:20","slug":"thong-bao-phat-hanh-hoa-don-dien-tu-qua-mang","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/thong-bao-phat-hanh-hoa-don-dien-tu-qua-mang\/","title":{"rendered":"Th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed qua m\u1ea1ng chi ti\u1ebft"},"content":{"rendered":"

B\u1ea1n \u0111ang kinh doanh v\u00e0 c\u1ea7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/strong> qua m\u1ea1ng m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 d\u1ec5 d\u00e0ng? \u0110\u1eebng lo l\u1eafng, h\u00e3y t\u00ecm hi\u1ec3u c\u00e1c b\u01b0\u1edbc chi ti\u1ebft \u0111\u1ec3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed qua m\u1ea1ng m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng v\u00e0 ch\u00ednh x\u00e1c. B\u00e0i vi\u1ebft n\u00e0y, <\/span>ARITO<\/a><\/strong> cung c\u1ea5p h\u01b0\u1edbng d\u1eabn \u0111\u1ea7y \u0111\u1ee7 gi\u00fap b\u1ea1n v\u01b0\u1ee3t qua m\u1ecdi th\u00e1ch th\u1ee9c trong quy tr\u00ecnh n\u00e0y. B\u1ea1n s\u1ebd hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 quy tr\u00ecnh chu\u1ea9n b\u1ecb th\u00f4ng tin, c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n, v\u00e0 l\u1ee3i \u00edch c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

\"th\u00f4ng<\/p>\n

1.Th\u00f4ng tin c\u1ea7n bi\u1ebft v\u1ec1 Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n

1.1 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/b><\/h3>\n

Theo \u0110i\u1ec1u 3, Th\u00f4ng t\u01b0 32\/2011\/TT-BTC ban h\u00e0nh ng\u00e0y 14 th\u00e1ng 3 n\u0103m 2011:<\/span><\/p>\n

\u201cHo\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 t\u1eadp h\u1ee3p c\u00e1c th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, l\u1eadp, g\u1eedi, nh\u1eadn, l\u01b0u tr\u1eef v\u00e0 qu\u1ea3n l\u00fd b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. H\u0110\u0110T \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, l\u1eadp, x\u1eed l\u00fd tr\u00ean h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u00ean m\u00e1y t\u00ednh c\u1ee7a c\u00e1c b\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.\u201d<\/span><\/p>\n

>>>> Xem th\u00eam: Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o<\/a><\/strong><\/p><\/blockquote>\n

Theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, T\u1ea1i ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, ban h\u00e0nh ng\u00e0y 19\/10\/2020. C\u1ee5 th\u1ec3 t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 59 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cDoanh Nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi mua \u2013 b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 tr\u01b0\u1edbc ng\u00e0y 01\/07\/2022.\u201d<\/span><\/p>\n

Theo \u0111\u00f3, th\u1eddi h\u1ea1n b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng ph\u1ea3i t\u1eeb ng\u00e0y 1\/11\/2020 nh\u01b0 tr\u01b0\u1edbc, m\u00e0 thay v\u00e0o \u0111\u00f3 c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1eddi gian \u0111\u1ec3 chu\u1ea9n b\u1ecb th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Nh\u01b0 v\u1eady, \u0111\u1ec3 kh\u1edfi t\u1ea1o, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, tr\u01b0\u1edbc h\u1ebft doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng s\u1ebd b\u1ecb coi l\u00e0 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u00e0 s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo Kho\u1ea3n 2, \u0110i\u1ec1u 23, Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP:\u00a0 Ph\u1ea1t ti\u1ec1n t\u1eeb 6.000.000 \u0111\u1ed3ng \u0111\u1ebfn 18.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 \u0111\u00e3 khai, n\u1ed9p thu\u1ebf ho\u1eb7c ch\u01b0a \u0111\u1ebfn k\u1ef3 k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y kh\u00f4ng g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh ho\u1eb7c qu\u00e1 th\u1eddi h\u1ea1n khai thu\u1ebf m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c \u0110i\u1ec1u 16, \u0110i\u1ec1u 17 Ch\u01b0\u01a1ng II Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

D\u1ef1a v\u00e0o nh\u1eefng th\u00f4ng tin tr\u00ean ta c\u00f3 th\u1ec3 hi\u1ec3u H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c t\u1ea1o ra, ph\u00e1t h\u00e0nh v\u00e0 l\u01b0u tr\u1eef tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed, kh\u00f4ng c\u1ea7n in ra gi\u1ea5y, c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y, n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 n\u1ed9i dung, h\u00ecnh th\u1ee9c, ph\u01b0\u01a1ng th\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 l\u01b0u tr\u1eef. Hi\u1ec7n nay H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 nhi\u1ec1u l\u1ee3i \u00edch cho doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi mua h\u00e0ng, nh\u01b0 ti\u1ebft ki\u1ec7m chi ph\u00ed, th\u1eddi gian, gi\u1ea3m r\u1ee7i ro m\u1ea5t m\u00e1t, sai s\u00f3t, gian l\u1eadn, th\u00fac \u0111\u1ea9y thanh to\u00e1n \u0111i\u1ec7n t\u1eed, n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

Xem th\u00eam: C\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n m\u1edbi nh\u1ea5t<\/a><\/strong><\/p>\n

1.2. C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hi\u1ec7n nay<\/b><\/h3>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m c\u00e1c lo\u1ea1i:<\/span><\/p>\n

    \n
  1. H\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u; h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng; h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng; ho\u00e1 \u0111\u01a1n kh\u00e1c g\u1ed3m: tem, v\u00e9, th\u1ebb, phi\u1ebfu thu ti\u1ec1n b\u1ea3o hi\u1ec3m\u2026<\/span><\/li>\n
  2. Phi\u1ebfu thu ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng, ch\u1ee9ng t\u1eeb thu c\u01b0\u1edbc ph\u00ed v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, ch\u1ee9ng t\u1eeb thu ph\u00ed d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng\u2026<\/span><\/li>\n<\/ol>\n

    H\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n

    1.3 Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c n\u1ed9i dung sau<\/b><\/h3>\n
      \n
    1. a) T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu, s\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n; K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu, s\u1ed1 th\u1ee9 t\u1ef1 tr\u00ean h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 1 Th\u00f4ng t\u01b0 s\u1ed1 153\/2010\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n
    2. b) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n
    3. c) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua.<\/span><\/li>\n
    4. d) T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, ngo\u00e0i d\u00f2ng \u0111\u01a1n gi\u00e1 l\u00e0 gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ph\u1ea3i c\u00f3 d\u00f2ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef.<\/span><\/li>\n
    5. e) Ch\u1eef k\u00fd s\u1ed1 \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi b\u00e1n; ng\u00e0y, th\u00e1ng n\u0103m l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n. Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed<\/a><\/strong> theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi mua trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/li>\n
    6. g) H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ghi th\u00eam ch\u1eef n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1eef n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n ( ) ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng ti\u1ebfng Vi\u1ec7t v\u00e0 c\u00f3 c\u1ee1 nh\u1ecf h\u01a1n ch\u1eef ti\u1ebfng Vi\u1ec7t. Ch\u1eef s\u1ed1 ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 c\u00e1c ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 ph\u1ea3i \u0111\u1eb7t d\u1ea5u ch\u1ea5m (.); n\u1ebfu c\u00f3 ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1eb7t d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ol>\n

      2. C\u00e1ch ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ea7n \u0111\u1ea7u qua m\u1ea1ng<\/b><\/h2>\n

      Th\u00f4ng t\u01b0 32\/2011\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

      Tr\u01b0\u1edbc \u0111\u00e2y: H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t 5 ng\u00e0y tr\u01b0\u1edbc khi Doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh. T\u1eeb ng\u00e0y 12\/6\/2017: Theo kho\u1ea3n 3 \u0111i\u1ec1u 1 Th\u00f4ng t\u01b0 37\/2017\/TT-BTC quy \u0111\u1ecbnh:<\/span> \u201cTh\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 h\u00f3a \u0111\u01a1n m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t 2 ng\u00e0y tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c kinh doanh b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/b><\/p>\n

      2.1 Quy \u0111\u1ecbnh v\u1ec1 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t<\/b><\/h3>\n

      Theo Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC ng\u00e0y 30\/7\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ea7n \u0111\u1ea7u qua m\u1ea1ng v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng.<\/span><\/p>\n

      Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ea7n \u0111\u1ea7u qua m\u1ea1ng ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau: T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p; T\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, email c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt; Lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; T\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, email c\u1ee7a nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

      Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ea7n \u0111\u1ea7u qua m\u1ea1ng ph\u1ea3i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi qua m\u1ea1ng cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

      C\u00e1ch ph\u00e1t h\u00e0nh\/\u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft r\u00f5 r\u00e0ng ngay t\u1ea1i c\u00e1c c\u01a1 s\u1edf s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn t\u1ed5 ch\u1ee9c kinh doanh thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in khi \u0111\u00e3 l\u1eadp t\u1edd Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in h\u00f3a \u0111\u01a1n kh\u00f4ng quy \u0111\u1ecbnh th\u1eddi h\u1ea1n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1eb7t in) v\u00e0 kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p khi nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh do t\u1ed5 ch\u1ee9c g\u1eedi \u0111\u1ebfn, c\u01a1 quan Thu\u1ebf ph\u00e1t hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 n\u1ed9i dung theo \u0111\u00fang quy \u0111\u1ecbnh th\u00ec trong th\u1eddi h\u1ea1n hai (02) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o, c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c bi\u1ebft. T\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi.\u201d<\/span><\/p>\n

      2.2 H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi C\u01a1 quan Thu\u1ebf<\/b><\/h3>\n

      T\u1ea5t c\u1ea3 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi C\u01a1 quan Thu\u1ebf theo Th\u00f4ng t\u01b0 32\/2011\/TT-BTC g\u1ed3m 3 m\u1eabu d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

        \n
      1. Quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed ( Theo M\u1eabu s\u1ed1 1 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 32\/2011\/TT-BTC).<\/span><\/li>\n
      2. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo M\u1eabu. (theo M\u1eabu s\u1ed1 2 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 32\/2011\/TT-BTC).<\/span><\/li>\n
      3. Ho\u00e1 \u0111\u01a1n m\u00e2\u0303u (do doanh nghi\u1ec7p kh\u1edfi t\u1ea1o m\u1eabu th\u00f4ng qua ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/strong>).<\/span><\/li>\n<\/ol>\n

        Doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 tr\u1ef1c ti\u1ebfp k\u00ea khai tr\u00ean ph\u1ea7n m\u1ec1m (xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y). Sau \u0111\u00f3 k\u00fd s\u1ed1 v\u00e0o h\u1ed3 s\u01a1 v\u00e0 t\u1ea3i v\u1ec1 m\u00e1y t\u00ednh \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf qua h\u00ecnh th\u1ee9c tr\u1ef1c ti\u1ebfp ho\u1eb7c n\u1ed9p online. Nhi\u1ec1u c\u01a1 quan thu\u1ebf khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 online \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian, c\u00f4ng s\u1ee9c v\u00e0 d\u1ec5 qu\u1ea3n l\u00fd.<\/span><\/p>\n

        Ngo\u00e0i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ea7n \u0111\u1ea7u qua m\u1ea1ng, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

        H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m: \u0110\u01a1n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (theo m\u1eabu); B\u1ea3n sao quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a doanh nghi\u1ec7p; B\u1ea3n sao h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft v\u1edbi nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; B\u1ea3n sao gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

        H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p n\u1ed9p tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

        2.3 C\u00e1c b\u01b0\u1edbc \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf<\/b><\/h3>\n

        Theo \u0110i\u1ec1u 15, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng Th\u00f4ng tin \u0110i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf g\u1ed3m:<\/span><\/p>\n

        Th\u1ee9 nh\u1ea5t, \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 th\u00ec c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5.<\/span><\/p>\n

        Th\u1ee9 hai, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u00e0 t\u1ed5 ch\u1ee9c k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng Th\u00f4ng tin \u0110i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

        Sau khi chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau \u0111\u1ec3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf:<\/span><\/p>\n

        B\u01b0\u1edbc 1:<\/strong> Truy c\u1eadp v\u00e0o trang web c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 https:\/\/www.gdt.gov.vn\/ v\u00e0 \u0111\u0103ng nh\u1eadp b\u1eb1ng t\u00e0i kho\u1ea3n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

        B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn m\u1ee5c \u201cH\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u201d v\u00e0 ch\u1ecdn \u201cTh\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u201d.<\/span><\/p>\n

        B\u01b0\u1edbc 3:<\/strong> Nh\u1eadp c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft theo m\u1eabu v\u00e0 k\u00fd \u0111i\u1ec7n t\u1eed b\u1eb1ng ch\u1eef k\u00fd s\u1ed1 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

        B\u01b0\u1edbc 4:<\/strong> G\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed qua m\u1ea1ng cho c\u01a1 quan thu\u1ebf v\u00e0 ch\u1edd ph\u1ea3n h\u1ed3i.<\/span><\/p>\n

        B\u01b0\u1edbc 5:<\/strong> N\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u1ef1c ti\u1ebfp ho\u1eb7c qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

        B\u01b0\u1edbc 6:<\/strong> Nh\u1eadn gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p><\/blockquote>\n

        3. M\u1eabu quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n

        H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ea7n \u0111\u1ea7u qua m\u1ea1ng bao g\u1ed3m:<\/span><\/p>\n

        M\u1eabu quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b> ( Theo M\u1eabu s\u1ed1 1 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 32\/2011\/TT-BTC)<\/span><\/p>\n

        \"M\u1eabu<\/p>\n

        Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo M\u1eabu <\/b>(theo M\u1eabu s\u1ed1 2 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 32\/2011\/TT-BTC)<\/span><\/p>\n

        \"M\u1eabu
        M\u1eabu s\u1ed1 2: M\u1eabu th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 32\/2011\/TT-BTC)<\/figcaption><\/figure>\n

        M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/strong> (do nh\u00e0 ph\u00e2n ph\u1ed1i<\/a><\/strong> gi\u1ea3i ph\u00e1p cung c\u00e2\u0301p). Doanh nghi\u1ec7p n\u00ean l\u1ef1a ch\u1ecdn m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u0129nh v\u1ef1c ng\u00e0nh ngh\u1ec1 ph\u00f9 h\u1ee3p v\u1edbi Doanh nghi\u1ec7p c\u1ee7a m\u00ecnh.<\/span><\/p>\n

        L\u01b0u \u00fd:<\/b><\/p>\n