{"id":1269,"date":"2025-07-17T07:37:50","date_gmt":"2025-07-17T07:37:50","guid":{"rendered":"http:\/\/localhost\/cmatest\/?p=1269"},"modified":"2025-07-17T07:39:55","modified_gmt":"2025-07-17T07:39:55","slug":"huong-dan-dang-ky-ma-so-thue-ca-nhan-qua-mang-moi-nhat","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2025\/07\/17\/huong-dan-dang-ky-ma-so-thue-ca-nhan-qua-mang-moi-nhat\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n qua m\u1ea1ng m\u1edbi nh\u1ea5t"},"content":{"rendered":"
1. H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n online n\u0103m 2025 chi ti\u1ebft<\/strong><\/h5>\n

C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n online nh\u01b0 sau:<\/p>\n

B\u01b0\u1edbc 1:<\/strong>\u00a0Truy c\u1eadp Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf theo \u0111\u01b0\u1eddng link:\u00a0https:\/\/thuedientu.gdt.gov.vn\/<\/a><\/p>\n

B\u01b0\u1edbc 2:<\/strong>\u00a0\u0110\u0103ng nh\u1eadp ch\u1ecdn \u201cC\u00e1 nh\u00e2n<\/strong>\u201d<\/p>\n

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B\u01b0\u1edbc 3:<\/em><\/strong>\u00a0Ch\u1ecdn M\u1ee5c \u201c\u0110\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u\u201d >>> ch\u1ecdn \u201cK\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1\u201d<\/p>\n

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B\u01b0\u1edbc 4:\u00a0<\/strong>Ch\u1ecdn \u201c\u0110\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng\u201d sau \u0111\u00f3 ch\u1ecdn \u201cTi\u1ebfp t\u1ee5c\u201d<\/p>\n

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B\u01b0\u1edbc 5:\u00a0<\/strong>\u0110i\u1ec1n th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng v\u00e0 ch\u1ecdn \u201cTi\u1ebfp t\u1ee5c\u201d<\/p>\n

<\/p>\n

L\u01b0u \u00fd:\u00a0<\/strong>N\u1ed9i dung (*) l\u00e0 n\u1ed9i dung bu\u1ed9c \u0111i\u1ec1n<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u1ecdn sai \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 th\u1ec3 ch\u1ecdn \u201cQuay l\u1ea1i\u201d \u0111\u1ec3 ch\u1ecdn l\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng<\/p>\n

B\u01b0\u1edbc 6:\u00a0<\/strong>\u0110i\u1ec1n t\u1edd khai t\u01b0\u01a1ng \u1ee9ng<\/p>\n

<\/p>\n

B\u01b0\u1edbc 7:\u00a0<\/strong>Sau khi \u0111i\u1ec1n xong t\u1edd khai ch\u1ecdn 01 trong 03 M\u1ee5c sau \u0111\u1ec3 ho\u00e0n th\u00e0nh.<\/p>\n

<\/p>\n

2. Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n l\u1ea7n \u0111\u1ea7u l\u00e0 bao l\u00e2u?\u00a0<\/strong><\/h5>\n

Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019\u00a0nh\u01b0 sau:<\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y sau \u0111\u00e2y:<\/p>\n

– \u0110\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp;<\/p>\n

– B\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh;<\/p>\n

– Ph\u00e1t sinh tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay; t\u1ed5 ch\u1ee9c n\u1ed9p thay cho c\u00e1 nh\u00e2n theo h\u1ee3p \u0111\u1ed3ng, v\u0103n b\u1ea3n h\u1ee3p t\u00e1c kinh doanh;<\/p>\n

– K\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i k\u00ea khai n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf; k\u00fd h\u1ee3p \u0111\u1ed3ng, hi\u1ec7p \u0111\u1ecbnh d\u1ea7u kh\u00ed;<\/p>\n

– Ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/p>\n

– Ph\u00e1t sinh y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf;<\/p>\n

– Ph\u00e1t sinh ngh\u0129a v\u1ee5 kh\u00e1c v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Nh\u01b0 v\u1eady, th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n l\u1ea7n \u0111\u1ea7u\u00a0 l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

3. Quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n\u00a0<\/strong><\/h5>\n

\u0110i\u1ec1u 35\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019\u00a0quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf nh\u01b0 sau:<\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ghi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p v\u00e0o h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kinh doanh; m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c; khai thu\u1ebf, n\u1ed9p thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf, \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch v\u1ec1 thu\u1ebf kh\u00e1c \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i nhi\u1ec1u \u0111\u1ecba b\u00e0n kh\u00e1c nhau.<\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i cung c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan ho\u1eb7c ghi m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean h\u1ed3 s\u01a1 khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

– C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ph\u1ed1i h\u1ee3p thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m thu thu\u1ebf s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 thu thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

– Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c ph\u1ea3i ghi m\u00e3 s\u1ed1 thu\u1ebf trong h\u1ed3 s\u01a1 m\u1edf t\u00e0i kho\u1ea3n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb giao d\u1ecbch qua t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

– T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c trong vi\u1ec7c tham gia qu\u1ea3n l\u00fd thu\u1ebf s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

– Khi b\u00ean Vi\u1ec7t Nam chi tr\u1ea3 ti\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh xuy\u00ean bi\u00ean gi\u1edbi d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng trung gian k\u1ef9 thu\u1eadt s\u1ed1 kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam th\u00ec ph\u1ea3i s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00e0y \u0111\u1ec3 kh\u1ea5u tr\u1eeb, n\u1ed9p thay.<\/p>\n

– Khi m\u00e3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p cho to\u00e0n b\u1ed9 d\u00e2n c\u01b0 th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"

1. H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n online n\u0103m 2025 chi ti\u1ebft C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n online nh\u01b0 sau: B\u01b0\u1edbc 1:\u00a0Truy c\u1eadp Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf theo \u0111\u01b0\u1eddng link:\u00a0https:\/\/thuedientu.gdt.gov.vn\/ B\u01b0\u1edbc 2:\u00a0\u0110\u0103ng nh\u1eadp ch\u1ecdn \u201cC\u00e1 nh\u00e2n\u201d B\u01b0\u1edbc 3:\u00a0Ch\u1ecdn M\u1ee5c \u201c\u0110\u0103ng k\u00fd […]<\/p>\n","protected":false},"author":1,"featured_media":1272,"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":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[129],"tags":[],"class_list":["post-1269","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-khai-thue-tncn"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1269","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/comments?post=1269"}],"version-history":[{"count":1,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1269\/revisions"}],"predecessor-version":[{"id":1270,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1269\/revisions\/1270"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1272"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=1269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}