{"id":37205,"date":"2023-06-12T20:30:11","date_gmt":"2023-06-12T13:30:11","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=37205"},"modified":"2024-11-25T11:13:36","modified_gmt":"2024-11-25T04:13:36","slug":"3-520-gian-nan-hanh-trinh-hoan-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/","title":{"rendered":"3.520. Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf"},"content":{"rendered":"

Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf<\/span><\/h4>\n
(\u0110T) – G\u1ea7n 6 th\u00e1ng k\u1ec3 t\u1eeb khi c\u01a1 quan c\u00f4ng an k\u1ebft lu\u1eadn doanh nghi\u1ec7p kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), C\u00f4ng ty c\u1ed5 ph\u1ea7n An Ph\u00e1t \u201cch\u1ea1y \u0111i, ch\u1ea1y l\u1ea1i\u201d li\u00ean t\u1ee5c gi\u1eefa T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i. Hy v\u1ecdng ch\u1ee9a chan v\u00e0o ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, nh\u01b0ng \u0111\u1ebfn nay h\u00e0nh tr\u00ecnh v\u1eabn m\u1ecbt m\u00f9.<\/strong><\/h5>\n
\"Gian

T\u00e0u ch\u1edf b\u1ed9t s\u1eafn xu\u1ea5t kh\u1ea9u c\u1ee7a C\u00f4ng ty An Ph\u00e1t<\/p><\/div>\n

Chuy\u1ec1n b\u00f3ng qua ch\u00e2n<\/strong><\/h5>\n

C\u00f4ng v\u0103n s\u1ed1 181\/CSKT-\u01105 ng\u00e0y 18\/1\/2023 c\u1ee7a Ph\u00f2ng C\u1ea3nh s\u00e1t\u00a0kinh t\u1ebf\u00a0(PC03 – C\u00f4ng an TP. H\u00e0 N\u1ed9i) g\u1eedi C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i trao \u0111\u1ed5i k\u1ebft qu\u1ea3 x\u00e1c minh v\u1ee5 vi\u1ec7c c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ho\u00e0n thu\u1ebf VAT. Theo \u0111\u00f3, C\u01a1 quan c\u1ea3nh s\u00e1t \u0111i\u1ec1u tra \u0111\u00e3 t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c minh v\u1ec1 t\u1ea5t c\u1ea3 c\u00e1c \u0111\u1ed1i t\u00e1c,\u00a0ng\u00e2n h\u00e0ng, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng li\u00ean quan, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra, x\u00e1c minh to\u00e0n b\u1ed9 c\u00e1c chi c\u1ee5c h\u1ea3i quan li\u00ean quan, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u 100% qua c\u00e1c c\u1eeda kh\u1ea9u c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n An Ph\u00e1t v\u00e0 k\u1ebft lu\u1eadn: \u0110\u00fang kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng theo \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a\u00a0doanh nghi\u1ec7p.<\/p>\n

Theo m\u1ee5c 2 c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 632\/TCT- TTKT ng\u00e0y 7\/3\/2022 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 ghi r\u00f5: \u201c\u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u00e3 c\u00f3 k\u1ebft qu\u1ea3 tr\u1ea3 l\u1eddi x\u00e1c minh c\u1ee7a c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i (\u0111\u01a1n v\u1ecb nh\u1eadp kh\u1ea9u kh\u00f4ng t\u1ed3n t\u1ea1i ho\u1eb7c c\u00f3 t\u1ed3n t\u1ea1i, nh\u01b0ng kh\u00f4ng th\u1eeba nh\u1eadn nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam), th\u00ec c\u1ee5c thu\u1ebf x\u00e1c \u0111\u1ecbnh d\u1ea5u hi\u1ec7u gian l\u1eadn ho\u00e0n thu\u1ebf, thu th\u1eadp h\u1ed3 s\u01a1 li\u00ean quan chuy\u1ec3n c\u01a1 quan c\u00f4ng an \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u tra x\u1eed l\u00fd. Khi c\u00f3 k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan c\u00f4ng an v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan th\u00ec c\u1ee5c thu\u1ebf x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh\u201d.<\/p>\n

Tuy nhi\u00ean, C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf cho An Ph\u00e1t theo quy \u0111\u1ecbnh. Ng\u00e0y 20\/3\/2023, qu\u00e1 s\u1ed1t ru\u1ed9t v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a m\u00ecnh, An Ph\u00e1t \u0111\u00e3 t\u1ef1 t\u00ecm \u0111\u1ebfn PC03 \u0111\u1ec3 h\u1ecfi, m\u1edbi bi\u1ebft \u0111\u1ebfn C\u00f4ng v\u0103n s\u1ed1 181\/CSKT-\u01105 ng\u00e0y 18\/1\/2023 c\u1ee7a \u0111\u01a1n v\u1ecb n\u00e0y.<\/p>\n

Doanh nghi\u1ec7p t\u1ee9c t\u1ed1c l\u00e0m c\u00f4ng v\u0103n l\u00ean C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. \u201cC\u0103n c\u1ee9 v\u00e0o k\u1ebft lu\u1eadn \u0111i\u1ec1u tra, x\u00e1c minh t\u1ea1i Vi\u1ec7t Nam c\u1ee7a Ph\u00f2ng C\u1ea3nh s\u00e1t kinh t\u1ebf, C\u00f4ng an th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i ng\u00e0y 18\/1\/2023, \u201cC\u00f4ng ty \u0111\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf VAT cho doanh nghi\u1ec7p theo lu\u1eadt \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i kh\u00f4ng ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p, \u0111\u1ec1 ngh\u1ecb tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n n\u00eau l\u00fd do t\u1ea1i sao v\u00e0 theo quy \u0111\u1ecbnh n\u00e0o?\u201d, \u00f4ng Ph\u1ea1m Minh Khoa, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty cho bi\u1ebft.<\/p>\n

C\u00f4ng ty \u0111\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf VAT cho doanh nghi\u1ec7p theo lu\u1eadt \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i kh\u00f4ng ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p, \u0111\u1ec1 ngh\u1ecb tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n n\u00eau l\u00fd do t\u1ea1i sao v\u00e0 theo quy \u0111\u1ecbnh n\u00e0o?<\/strong><\/h5>\n

Ng\u00e0y 7\/4, C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i c\u00f3 c\u00f4ng v\u0103n g\u1eedi An Ph\u00e1t cho bi\u1ebft \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n c\u1ee7a C\u00f4ng ty y\u00eau c\u1ea7u\u00a0 v\u1ec1 vi\u1ec7c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf VAT h\u00e0ng xu\u1ea5t kh\u1ea9u c\u1ee7a C\u00f4ng ty. C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i tr\u1ea3 l\u1eddi: \u201cHi\u1ec7n nay, vi\u1ec7c ho\u00e0n thu\u1ebf VAT \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u tinh b\u1ed9t s\u1eafn \u0111ang g\u1eb7p v\u01b0\u1edbng m\u1eafc ch\u00ednh s\u00e1ch. \u0110\u1ec3 c\u00f3 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd th\u1ed1ng nh\u1ea5t, C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 xin \u00fd ki\u1ebfn h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf VAT cho c\u00e1c doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u tinh b\u1ed9t s\u1eafn. Ngay khi T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn, C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i s\u1ebd ti\u1ebfp t\u1ee5c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n, x\u1eed l\u00fd theo quy \u0111\u1ecbnh\u201d.<\/p>\n

Ch\u1edd kh\u00f4ng th\u1ea5y h\u01b0\u1edbng d\u1eabn, ng\u00e0y 21\/4\/2023, An Ph\u00e1t b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c Thu\u1ebf, \u0111\u00e3 3 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i nh\u1eadn \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n s\u1ed1 181\/CSKT-\u01105 v\u00e0 \u0111\u00e3 22 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i nh\u1eadn c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a An Ph\u00e1t sau khi c\u00f3 k\u1ebft lu\u1eadn t\u1eeb c\u01a1 quan \u0111i\u1ec1u tra, nh\u01b0ng C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 trao \u0111\u1ed5i, tr\u1ea3 l\u1eddi n\u00e0o. An Ph\u00e1t \u0111\u1ec1 ngh\u1ecb T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ec9 \u0111\u1ea1o gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p theo lu\u1eadt \u0111\u1ecbnh.<\/p>\n

Ng\u00e0y 25\/4, T\u1ed5ng c\u1ee5c Thu\u1ebf k\u00fd c\u00f4ng v\u0103n, \u201c\u0111\u00e1 b\u00f3ng\u201d cho C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i v\u00e0 \u0111\u1ec1 ngh\u1ecb An Ph\u00e1t li\u00ean h\u1ec7 v\u1edbi C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p. Nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n n\u00e0y, An Ph\u00e1t ti\u1ebfp t\u1ee5c l\u00e0m c\u00f4ng v\u0103n g\u1eedi T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. Tuy nhi\u00ean, C\u00f4ng ty kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n h\u1ed3i n\u00e0o.<\/p>\n

Khi Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 c\u00f3 ch\u1ec9 \u0111\u1ea1o T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 c\u00e1c c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p, An Ph\u00e1t r\u1ea5t vui m\u1eebng. \u0110\u1eb7c bi\u1ec7t, C\u00f4ng ty r\u1ea5t k\u1ef3 v\u1ecdng v\u00e0o C\u00f4ng v\u0103n 2099\/TCT- KK ng\u00e0y 26\/5\/2023 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u c\u1ee5c tr\u01b0\u1edfng c\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m to\u00e0n di\u1ec7n v\u1ec1 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf VAT tr\u00ean \u0111\u1ecba b\u00e0n, t\u1ed5 ch\u1ee9c ch\u1ec9 \u0111\u1ea1o t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf \u0111\u00fang th\u1ea9m quy\u1ec1n, \u0111\u00fang ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh, kh\u00f4ng \u0111\u1ec3 t\u1ed3n \u0111\u1ecdng k\u00e9o d\u00e0i, g\u00e2y b\u1ee9c x\u00fac cho ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p.<\/p>\n

Ng\u00e0y 29\/5, C\u00f4ng ty g\u1eedi c\u00f4ng v\u0103n \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i \u0111\u1ec1 ngh\u1ecb gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf VAT cho doanh nghi\u1ec7p theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, B\u1ed9\u00a0T\u00e0i ch\u00ednh\u00a0v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf, nh\u01b0ng C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i kh\u00f4ng tr\u1ea3 l\u1eddi.<\/p>\n

\u0110\u1ebfn ng\u00e0y 1\/6\/2023, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 C\u00f4ng v\u0103n s\u1ed1 2170\/TCT-TTKT g\u1eedi C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i chuy\u1ec3n C\u00f4ng v\u0103n c\u1ee7a An Ph\u00e1t \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/p>\n

Ng\u00e0y 3\/6, doanh nghi\u1ec7p l\u1ea1i ti\u1ebfp t\u1ee5c c\u00f3 c\u00f4ng v\u0103n g\u1eedi C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p.<\/p>\n

\u00d4ng Ph\u1ea1m Minh Khoa, Gi\u00e1m \u0111\u1ed1c An Ph\u00e1t b\u1ee9c x\u00fac cho bi\u1ebft: \u201cH\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p b\u1ecb \u201c\u0111\u00e1 qua, \u0111\u00e1 l\u1ea1i\u201d m\u00e0 ch\u00fang t\u00f4i kh\u00f4ng hi\u1ec3u t\u1ea1i sao. C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i c\u00f3 \u0111\u1ee7 ch\u1ee9c n\u0103ng, quy\u1ec1n h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf VAT cho C\u00f4ng ty ch\u00fang t\u00f4i m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i tr\u00ecnh hay xin h\u01b0\u1edbng d\u1eabn ch\u1ec9 \u0111\u1ea1o c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. V\u00ec th\u1ef1c t\u1ebf, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf VAT trong 31 k\u1ef3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 do C\u1ee5c Thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n cho doanh nghi\u1ec7p. V\u00e0 k\u1ef3 ho\u00e0n l\u1ea7n th\u1ee9 32, 33 n\u00e0y, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u0169ng gi\u1ed1ng 31 k\u1ef3 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n\u201d.<\/p>\n

Doanh nghi\u1ec7p mu\u1ed1n \u0111\u1ed1i tho\u1ea1i c\u0169ng kh\u00f4ng xong<\/strong><\/h5>\n

\u00d4ng Nghi\u00eam Minh Ti\u1ebfn, Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i S\u1eafn Vi\u1ec7t Nam cho bi\u1ebft, m\u1eb7t h\u00e0ng s\u1eafn xu\u1ea5t kh\u1ea9u sang Trung Qu\u1ed1c \u0111\u01b0\u1ee3c b\u00e1n theo \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng t\u1ea1i bi\u00ean gi\u1edbi, ng\u01b0\u1eddi b\u00e1n ch\u1ec9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m giao h\u00e0ng \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t h\u00e0ng. Kh\u00e1c h\u1eb3n v\u1edbi vi\u1ec7c mua b\u00e1n gi\u1eefa c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc, vi\u1ec7c c\u00f3 hay kh\u00f4ng c\u00f3 vi\u1ec7c b\u00e1n h\u00e0ng sang n\u01b0\u1edbc ngo\u00e0i l\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea3i quan ki\u1ec3m tra, n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u00ec m\u1edbi \u0111\u01b0\u1ee3c xu\u1ea5t h\u00e0ng (x\u00e1c nh\u1eadn th\u00f4ng quan h\u00e0ng h\u00f3a). C\u00e1c doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u ch\u1ec9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m trong ph\u1ea1m vi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam. V\u00ec v\u1eady, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3, hay kh\u00f4ng vi\u1ec7c xu\u1ea5t kh\u1ea9u b\u1ed9t s\u1eafn, c\u01a1 quan thu\u1ebf ki\u1ec3m tra b\u1ed9 h\u1ed3 s\u01a1 g\u1ed1c v\u1ec1 h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, trong \u0111\u00f3 c\u00f3 h\u1ed3 s\u01a1 h\u1ea3i quan t\u1ea1i n\u01a1i l\u00e0m th\u00f4ng quan, ki\u1ec3m h\u00f3a tr\u01b0\u1edbc khi xu\u1ea5t h\u00e0ng. \u0110\u00e2y l\u00e0 b\u1eb1ng ch\u1ee9ng quy\u1ebft \u0111\u1ecbnh vi\u1ec7c x\u00e1c th\u1ef1c h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u.<\/p>\n

C\u00e1c doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u s\u1eafn \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u00fang 3 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u1ee5 th\u1ec3 l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh nh\u01b0 sau:<\/p>\n

Th\u1ee9 nh\u1ea5t, c\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi \u0111\u1ed1i t\u00e1c Trung Qu\u1ed1c; th\u1ee9 hai, c\u00f3 t\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan, c\u00f3 x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan c\u1ee7a c\u01a1 quan h\u1ea3i quan; th\u1ee9 ba, c\u00f3 ch\u1eebng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/p>\n

H\u01a1n n\u1eefa, sau qu\u00e1 tr\u00ecnh nhi\u1ec1u th\u00e1ng, n\u0103m \u0111i\u1ec1u tra, x\u00e1c minh, c\u00e1c c\u01a1 quan li\u00ean quan \u0111\u00e3 kh\u1eb3ng \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng ph\u00e1t hi\u1ec7n ch\u1ee9ng c\u1ee9 vi ph\u1ea1m c\u1ee7a doanh nghi\u1ec7p ng\u00e0nh s\u1eafn li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf VAT s\u1ea3n ph\u1ea9m s\u1eafn xu\u1ea5t kh\u1ea9u. C\u00f3 nh\u1eefng doanh nghi\u1ec7p ng\u00e0nh s\u1eafn b\u1ecb t\u1ed3n \u0111\u1ecdng thu\u1ebf VAT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n t\u1eeb nh\u1eefng n\u0103m 2018, 2019 \u0111\u1ebfn nay \u0111\u00e3 h\u01a1n 4 n\u0103m, g\u00e2y thi\u1ec7t h\u1ea1i r\u1ea5t l\u1edbn \u0111\u1ebfn doanh nghi\u1ec7p n\u00f3i ri\u00eang, to\u00e0n b\u1ed9 ng\u00e0nh s\u1eafn Vi\u1ec7t Nam n\u00f3i chung.<\/p>\n

Hi\u1ec7p h\u1ed9i S\u1eafn Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n g\u1eedi T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p theo \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u1eb7c bi\u1ec7t l\u00e0 ho\u00e0n thu\u1ebf cho 4 doanh nghi\u1ec7p, trong \u0111\u00f3 c\u00f3 C\u00f4ng ty c\u1ed5 ph\u1ea7n An Ph\u00e1t, \u0111\u00e3 \u0111\u01b0\u1ee3c PC03 c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 k\u1ebft lu\u1eadn kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt. \u0110\u1ed3ng th\u1eddi, Hi\u1ec7p h\u1ed9i S\u1eafn Vi\u1ec7t Nam \u0111\u1ec1 ngh\u1ecb c\u00e1c c\u1ee5c thu\u1ebf \u0111\u1ed1i tho\u1ea1i v\u1edbi doanh nghi\u1ec7p. Trong c\u00f4ng v\u0103n, Hi\u1ec7p h\u1ed9i S\u1eafn nh\u1ea5n m\u1ea1nh, t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 2768\/TCT-TTKT, T\u1ed5ng c\u1ee5c Thu\u1ebf kh\u1eb3ng \u0111\u1ecbnh: \u201cC\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c v\u1ec1 ho\u00e0n thu\u1ebf GTGT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u201d.<\/p>\n

Ng\u00e0y 30\/5\/2023, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 C\u00f4ng v\u0103n s\u1ed1 2122\/TCT-TTKT g\u1eedi C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i, TP.HCM v\u00e0 C\u1ee5c Thu\u1ebf t\u1ec9nh Ngh\u1ec7 An cho bi\u1ebft, T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n s\u1ed1 32\/CV-BCH\/HHSVN c\u1ee7a Hi\u1ec7p h\u1ed9i S\u1eafn Vi\u1ec7t Nam ki\u1ebfn ngh\u1ecb v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf VAT cho doanh nghi\u1ec7p ng\u00e0nh s\u1eafn. C\u0103n c\u1ee9 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p, T\u1ed5ng c\u1ee5c Thu\u1ebf chuy\u1ec3n n\u1ed9i dung ki\u1ebfn ngh\u1ecb t\u1ea1i c\u00f4ng v\u0103n \u0111\u1ebfn C\u1ee5c Thu\u1ebf \u0111\u1ec3 c\u00e1c c\u1ee5c thu\u1ebf kh\u1ea9n tr\u01b0\u01a1ng x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/p>\n

Ch\u01b0a bi\u1ebft \u0111\u1ebfn bao gi\u1edd, mong m\u1ecfi c\u1ee7a c\u00e1c doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft, c\u0169ng nh\u01b0 \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng nghi\u00eam minh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Nh\u1eadn x\u00e9t v\u1ec1 c\u00e2u chuy\u1ec7n n\u00e0y, Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong>\u00a0cho r\u1eb1ng: \u201cDoanh nghi\u1ec7p \u0111\u00e3 khi\u1ebfu n\u1ea1i v\u00e0 ki\u1ebfn ngh\u1ecb nhi\u1ec1u l\u1ea7n v\u1edbi C\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c d\u1eebng ho\u00e0n thu\u1ebf tr\u00e1i lu\u1eadt nh\u01b0ng v\u1eabn b\u1ecb ph\u1edbt l\u1edd. V\u1eady th\u00ec doanh nghi\u1ec7p ch\u1ec9 c\u00f2n n\u01b0\u1edbc k\u00eau c\u1ee9u l\u00ean Ch\u00ednh ph\u1ee7, Qu\u1ed1c h\u1ed9i y\u00eau c\u1ea7u c\u01a1 quan thu\u1ebf l\u00e0m \u0111\u00fang lu\u1eadt, bao g\u1ed3m c\u1ea3 vi\u1ec7c ph\u1ea3i tr\u1ea3 doanh nghi\u1ec7p l\u00e3i ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u201d.<\/em><\/p>\n

Anh<\/strong> Vi\u1ec7t<\/strong><\/p>\n

————-<\/em><\/p>\n

\u0110\u1ea7u<\/em><\/strong> t\u01b0<\/em><\/strong> (\u0110i\u1ec3m<\/em><\/strong> n\u00f3ng<\/em><\/strong>) ng\u00e0y <\/em><\/strong>12-6<\/em><\/strong>-2023:<\/em><\/strong><\/p>\n

https:\/\/baodautu.vn\/gian-nan-hanh-trinh-hoan-thue-d191648.html<\/a><\/em><\/p>\n

(91\/1.872<\/em>) #VAT #TCT<\/em>","protected":false},"excerpt":{"rendered":"

Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf (\u0110T) – G\u1ea7n 6 th\u00e1ng k\u1ec3 t\u1eeb khi c\u01a1 quan c\u00f4ng an k\u1ebft lu\u1eadn doanh nghi\u1ec7p kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), C\u00f4ng ty c\u1ed5 ph\u1ea7n An Ph\u00e1t \u201cch\u1ea1y \u0111i, ch\u1ea1y l\u1ea1i\u201d li\u00ean t\u1ee5c gi\u1eefa T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Thu\u1ebf H\u00e0 […]<\/p>\n","protected":false},"author":1,"featured_media":37206,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[38],"class_list":["post-37205","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-thue"],"acf":[],"yoast_head":"\n3.520. Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf | G\u1ea7n 6 th\u00e1ng k\u1ec3 t\u1eeb khi c\u00f4ng an k\u1ebft lu\u1eadn DN kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ho\u00e0n thu\u1ebf VAT, C\u00f4ng ty c\u1ed5 ph\u1ea7n An Ph\u00e1t...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.520. Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf | G\u1ea7n 6 th\u00e1ng k\u1ec3 t\u1eeb khi c\u00f4ng an k\u1ebft lu\u1eadn DN kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ho\u00e0n thu\u1ebf VAT, C\u00f4ng ty c\u1ed5 ph\u1ea7n An Ph\u00e1t...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2023-06-12T13:30:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-25T04:13:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/06\/Picture1-11.png\" \/>\n\t<meta property=\"og:image:width\" content=\"881\" \/>\n\t<meta property=\"og:image:height\" content=\"958\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"administrator\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"administrator\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-520-gian-nan-hanh-trinh-hoan-thue\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-520-gian-nan-hanh-trinh-hoan-thue\\\/\"},\"author\":{\"name\":\"administrator\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/eb3eded70711d9ebee6ffdcf3118521b\"},\"headline\":\"3.520. Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf\",\"datePublished\":\"2023-06-12T13:30:11+00:00\",\"dateModified\":\"2024-11-25T04:13:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-520-gian-nan-hanh-trinh-hoan-thue\\\/\"},\"wordCount\":2811,\"publisher\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-520-gian-nan-hanh-trinh-hoan-thue\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/Picture1-11.png\",\"keywords\":[\"Lu\u1eadt s\u01b0 Thu\u1ebf - H\u1ea3i quan\"],\"articleSection\":[\"Tr\u00edch d\u1eabn\",\"T\u01b0 li\u1ec7u ANVI\"],\"inLanguage\":\"vi\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-520-gian-nan-hanh-trinh-hoan-thue\\\/\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-520-gian-nan-hanh-trinh-hoan-thue\\\/\",\"name\":\"[:vi]3.520. Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf[:] - ANVI Law Firm\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-520-gian-nan-hanh-trinh-hoan-thue\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-520-gian-nan-hanh-trinh-hoan-thue\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/Picture1-11.png\",\"datePublished\":\"2023-06-12T13:30:11+00:00\",\"dateModified\":\"2024-11-25T04:13:36+00:00\",\"description\":\"Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf | G\u1ea7n 6 th\u00e1ng k\u1ec3 t\u1eeb khi c\u00f4ng an k\u1ebft lu\u1eadn DN kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ho\u00e0n thu\u1ebf VAT, C\u00f4ng ty c\u1ed5 ph\u1ea7n An Ph\u00e1t...\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-520-gian-nan-hanh-trinh-hoan-thue\\\/#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-520-gian-nan-hanh-trinh-hoan-thue\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-520-gian-nan-hanh-trinh-hoan-thue\\\/#primaryimage\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/Picture1-11.png\",\"contentUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/Picture1-11.png\",\"width\":881,\"height\":958,\"caption\":\"Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-520-gian-nan-hanh-trinh-hoan-thue\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"3.520. Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#website\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/\",\"name\":\"ANVI Law Firm - C\u00f4ng ty Lu\u1eadt ANVI\",\"description\":\"C\u00f4ng ty Lu\u1eadt ANVI - ANVI Law Firm\",\"publisher\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#organization\"},\"alternateName\":\"anvilaw.com\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"vi\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#organization\",\"name\":\"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm\",\"alternateName\":\"ANVI\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png\",\"contentUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png\",\"width\":3493,\"height\":1535,\"caption\":\"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm\"},\"image\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/facebook.com\\\/anvilawfirm\",\"https:\\\/\\\/x.com\\\/anvilawfirm\",\"https:\\\/\\\/www.youtube.com\\\/@anvilawfirm\",\"https:\\\/\\\/www.youtube.com\\\/@lsduc_anvi\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/eb3eded70711d9ebee6ffdcf3118521b\",\"name\":\"administrator\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g\",\"caption\":\"administrator\"},\"url\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/author\\\/administrator\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:vi]3.520. Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf[:] - ANVI Law Firm","description":"Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf | G\u1ea7n 6 th\u00e1ng k\u1ec3 t\u1eeb khi c\u00f4ng an k\u1ebft lu\u1eadn DN kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ho\u00e0n thu\u1ebf VAT, C\u00f4ng ty c\u1ed5 ph\u1ea7n An Ph\u00e1t...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/","og_locale":"vi_VN","og_type":"article","og_title":"[:vi]3.520. Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf[:] - ANVI Law Firm","og_description":"Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf | G\u1ea7n 6 th\u00e1ng k\u1ec3 t\u1eeb khi c\u00f4ng an k\u1ebft lu\u1eadn DN kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ho\u00e0n thu\u1ebf VAT, C\u00f4ng ty c\u1ed5 ph\u1ea7n An Ph\u00e1t...","og_url":"https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/","og_site_name":"ANVI Law Firm","article_publisher":"https:\/\/facebook.com\/anvilawfirm","article_published_time":"2023-06-12T13:30:11+00:00","article_modified_time":"2024-11-25T04:13:36+00:00","og_image":[{"width":881,"height":958,"url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/06\/Picture1-11.png","type":"image\/png"}],"author":"administrator","twitter_card":"summary_large_image","twitter_creator":"@anvilawfirm","twitter_site":"@anvilawfirm","twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"administrator","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"11 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/#article","isPartOf":{"@id":"https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/"},"author":{"name":"administrator","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/eb3eded70711d9ebee6ffdcf3118521b"},"headline":"3.520. Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf","datePublished":"2023-06-12T13:30:11+00:00","dateModified":"2024-11-25T04:13:36+00:00","mainEntityOfPage":{"@id":"https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/"},"wordCount":2811,"publisher":{"@id":"https:\/\/anvilaw.com\/vi\/#organization"},"image":{"@id":"https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/#primaryimage"},"thumbnailUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/06\/Picture1-11.png","keywords":["Lu\u1eadt s\u01b0 Thu\u1ebf - H\u1ea3i quan"],"articleSection":["Tr\u00edch d\u1eabn","T\u01b0 li\u1ec7u ANVI"],"inLanguage":"vi"},{"@type":"WebPage","@id":"https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/","url":"https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/","name":"[:vi]3.520. Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf[:] - ANVI Law Firm","isPartOf":{"@id":"https:\/\/anvilaw.com\/vi\/#website"},"primaryImageOfPage":{"@id":"https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/#primaryimage"},"image":{"@id":"https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/#primaryimage"},"thumbnailUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/06\/Picture1-11.png","datePublished":"2023-06-12T13:30:11+00:00","dateModified":"2024-11-25T04:13:36+00:00","description":"Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf | G\u1ea7n 6 th\u00e1ng k\u1ec3 t\u1eeb khi c\u00f4ng an k\u1ebft lu\u1eadn DN kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ho\u00e0n thu\u1ebf VAT, C\u00f4ng ty c\u1ed5 ph\u1ea7n An Ph\u00e1t...","breadcrumb":{"@id":"https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/"]}]},{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/#primaryimage","url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/06\/Picture1-11.png","contentUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/06\/Picture1-11.png","width":881,"height":958,"caption":"Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf"},{"@type":"BreadcrumbList","@id":"https:\/\/anvilaw.com\/vi\/3-520-gian-nan-hanh-trinh-hoan-thue\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/anvilaw.com\/vi\/"},{"@type":"ListItem","position":2,"name":"3.520. Gian nan h\u00e0nh tr\u00ecnh ho\u00e0n thu\u1ebf"}]},{"@type":"WebSite","@id":"https:\/\/anvilaw.com\/vi\/#website","url":"https:\/\/anvilaw.com\/vi\/","name":"ANVI Law Firm - C\u00f4ng ty Lu\u1eadt ANVI","description":"C\u00f4ng ty Lu\u1eadt ANVI - ANVI Law Firm","publisher":{"@id":"https:\/\/anvilaw.com\/vi\/#organization"},"alternateName":"anvilaw.com","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/anvilaw.com\/vi\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"vi"},{"@type":"Organization","@id":"https:\/\/anvilaw.com\/vi\/#organization","name":"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm","alternateName":"ANVI","url":"https:\/\/anvilaw.com\/vi\/","logo":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/logo\/image\/","url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png","contentUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png","width":3493,"height":1535,"caption":"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm"},"image":{"@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/facebook.com\/anvilawfirm","https:\/\/x.com\/anvilawfirm","https:\/\/www.youtube.com\/@anvilawfirm","https:\/\/www.youtube.com\/@lsduc_anvi"]},{"@type":"Person","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/eb3eded70711d9ebee6ffdcf3118521b","name":"administrator","image":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/secure.gravatar.com\/avatar\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g","caption":"administrator"},"url":"https:\/\/anvilaw.com\/vi\/author\/administrator\/"}]}},"_links":{"self":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/37205","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/comments?post=37205"}],"version-history":[{"count":1,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/37205\/revisions"}],"predecessor-version":[{"id":44086,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/37205\/revisions\/44086"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/media\/37206"}],"wp:attachment":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/media?parent=37205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/categories?post=37205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/tags?post=37205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}