{"id":9313,"date":"2021-06-24T18:56:57","date_gmt":"2021-06-24T11:56:57","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=9313"},"modified":"2022-02-28T19:09:17","modified_gmt":"2022-02-28T12:09:17","slug":"3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/","title":{"rendered":"3.395. V\u1ee5 ‘h\u01b0\u1edbng d\u1eabn k\u1ef3 l\u1ea1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh’: H\u01b0\u1edbng d\u1eabn tr\u00e1i lu\u1eadt, ph\u1ea3i s\u1eeda sai."},"content":{"rendered":"(TT)- Trao \u0111\u1ed5i v\u1edbi Tu\u1ed5i Tr\u1ebb v\u1ec1 “H\u01b0\u1edbng d\u1eabn k\u1ef3 l\u1ea1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh: Cho thu\u00ea nh\u00e0 v\u00e0i th\u00e1ng, t\u00ednh thu\u1ebf c\u1ea3 n\u0103m” (Tu\u1ed5i Tr\u1ebb 20-6), nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng ph\u1ea3i lo\u1ea1i b\u1ecf h\u01b0\u1edbng d\u1eabn tr\u00e1i lu\u1eadt tr\u01b0\u1edbc khi quy \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 1-8 t\u1edbi.<\/strong><\/p>\n

\"\"<\/p>\n

Nhi\u1ec1u m\u1eb7t b\u1eb1ng, nh\u00e0 cho thu\u00ea b\u1ecb kh\u00e1ch tr\u1ea3 \u0111\u1ed3ng lo\u1ea1t do \u1ea3nh h\u01b0\u1edfng b\u1edfi d\u1ecbch COVID-19 \u0111ang treo bi\u1ec3n t\u00ecm ng\u01b0\u1eddi thu\u00ea – \u1ea2nh: NG\u1eccC PH\u01af\u1ee2NG<\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh H\u1ed3 \u0110\u1ee9c Ph\u1edbc cho bi\u1ebft \u0111ang y\u00eau c\u1ea7u T\u1ed5ng c\u1ee5c Thu\u1ebf r\u00e0 so\u00e1t v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, \u0111\u1ed3ng th\u1eddi kh\u1eb3ng \u0111\u1ecbnh c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 v\u1edbi doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

M\u1ed9t l\u00e3nh \u0111\u1ea1o C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt, B\u1ed9 T\u01b0 ph\u00e1p c\u0169ng cho bi\u1ebft \u0111ang r\u00e0 so\u00e1t, ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a n\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ee7a th\u00f4ng t\u01b0 40 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

* \u00d4ng H\u1ed3 \u0110\u1ee9c Ph\u1edbc:<\/strong><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ea3i r\u00e0 so\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1ea1i cho r\u00f5<\/strong><\/p>\n

T\u00f4i \u0111\u1ecdc b\u00e1o\u00a0Tu\u1ed5i Tr\u1ebb<\/em>\u00a0v\u1ec1 b\u00e0i vi\u1ebft li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y v\u00e0 c\u00f3 giao T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a b\u1ed9 c\u00f3 ph\u1ea3n h\u1ed3i v\u1edbi b\u00e1o.<\/p>\n

Theo \u0111\u00fang quy \u0111\u1ecbnh, c\u00e1 nh\u00e2n kinh doanh trong \u0111\u00f3 c\u00f3 cho thu\u00ea nh\u00e0 c\u00f3 doanh thu trong n\u0103m d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng s\u1ebd kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

N\u00ean v\u1edbi tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea nh\u00e0 2 th\u00e1ng m\u00e0 thu nh\u1eadp ch\u01b0a \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng, ch\u1eafc ch\u1eafn kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf. Trong th\u00f4ng t\u01b0 40, n\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u00f3 th\u1ec3 c\u00f3 c\u00e1ch hi\u1ec3u kh\u00e1c nhau v\u00e0 ch\u01b0a r\u00f5.<\/p>\n

Do \u0111\u00f3, t\u00f4i s\u1ebd giao T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 h\u01b0\u1edbng d\u1eabn ng\u00e0nh thu\u1ebf chi ti\u1ebft \u0111\u1ec3 th\u1ed1ng nh\u1ea5t th\u1ef1c hi\u1ec7n theo tinh th\u1ea7n doanh thu trong n\u0103m ch\u01b0a \u0111\u1ee7 100 tri\u1ec7u \u0111\u1ed3ng s\u1ebd kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

* \u00d4ng Nguy\u1ec5n V\u0103n Th\u1ee9c (C\u00f4ng ty TNHH \u0111\u1ea1i l\u00fd thu\u1ebf BCTC):<\/strong><\/p>\n

Ph\u1ea3i n\u00e2ng\u00a0ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf cho ph\u00f9 h\u1ee3p<\/strong><\/p>\n

M\u1ee9c 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m \u0111ang \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean c\u01a1 s\u1edf l\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2015 \u0111\u1ebfn nay v\u00e0 \u0111\u00e3 tr\u1edf n\u00ean l\u1ea1c h\u1eadu.<\/p>\n

B\u1edfi trong 6 n\u0103m qua, v\u1eadt gi\u00e1 \u0111\u00e3 t\u0103ng r\u1ea5t nhi\u1ec1u, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng c\u0169ng t\u0103ng t\u1eeb 9 tri\u1ec7u l\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, nh\u01b0ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi cho thu\u00ea nh\u00e0 v\u1eabn\u00a0\u0111\u1ee9ng im.<\/p>\n

Do \u0111\u00f3, theo t\u00f4i, ph\u1ea3i n\u00e2ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi c\u00f3 nh\u00e0 cho thu\u00ea l\u00ean m\u1ee9c 132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, \u0111\u1ec3 theo s\u00e1t v\u1edbi th\u1ef1c t\u1ebf hi\u1ec7n nay. V\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eefng ng\u01b0\u1eddi ch\u1ec9 c\u00f3 1 nh\u00e0 m\u00e0 cho thu\u00ea, c\u01a1 quan thu\u1ebf c\u0169ng n\u00ean x\u00e9t mi\u1ec5n gi\u1ea3m thu\u1ebf, b\u1edfi ng\u01b0\u1eddi ch\u1ec9 c\u00f3 c\u0103n nh\u00e0 duy nh\u1ea5t khi b\u00e1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

Trong th\u1ef1c t\u1ebf, nhi\u1ec1u ng\u01b0\u1eddi ch\u1ec9 c\u00f3 1 nh\u00e0 nh\u01b0ng \u0111em cho thu\u00ea r\u1ed3i \u0111i thu\u00ea l\u1ea1i \u1edf ch\u1ed7 kh\u00e1c v\u1edbi gi\u00e1 r\u1ebb h\u01a1n \u0111\u1ec3 d\u01b0 ra m\u1ed9t s\u1ed1 ti\u1ec1n sinh s\u1ed1ng ho\u1eb7c tr\u1ea3 l\u00e3i ng\u00e2n h\u00e0ng. Ch\u01b0a k\u1ec3 ng\u01b0\u1eddi cho thu\u00ea nh\u00e0 c\u00f2n ph\u1ea3i b\u1ecf chi ph\u00ed ra s\u1eeda ch\u1eefa nh\u1eefng h\u1ecfng h\u00f3c ho\u1eb7c duy tu… trong qu\u00e1 tr\u00ecnh cho thu\u00ea.<\/p>\n

Ngo\u00e0i vi\u1ec7c n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m l\u00ean m\u1ee9c 132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, theo t\u00f4i, c\u0169ng n\u00ean t\u00ednh thu\u1ebf ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c n\u00e0y thay v\u00ec tr\u00ean to\u00e0n b\u1ed9 doanh thu nh\u01b0 hi\u1ec7n nay.<\/p>\n

* \u00d4ng Nguy\u1ec5n \u0110\u1ee9c Ngh\u0129a (gi\u00e1m \u0111\u1ed1c Trung t\u00e2m t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt, Hi\u1ec7p h\u1ed9i Doanh nghi\u1ec7p TP.HCM):<\/strong><\/p>\n

\u0110\u1eebng g\u00e2y thi\u1ec7t h\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/p>\n

T\u00f4i cho r\u1eb1ng v\u1edbi quy \u0111\u1ecbnh \u1edf ph\u1ea7n v\u00ed d\u1ee5 2 t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 1 \u0111i\u1ec1u 9 th\u00f4ng t\u01b0 40, c\u01a1 quan thu\u1ebf mu\u1ed1n ch\u1ed1ng l\u00e1ch thu\u1ebf v\u1edbi ng\u01b0\u1eddi c\u00f3 h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 v\u1eaft n\u0103m, ho\u1eb7c c\u1ed1 t\u00ecnh l\u00e0m h\u1ee3p \u0111\u1ed3ng v\u1eaft n\u0103m \u0111\u1ec3 l\u00e1ch.<\/p>\n

Nh\u01b0ng c\u00e1ch ch\u1ed1ng l\u00e1ch thu\u1ebf n\u00e0y l\u1ea1i kh\u00f4ng c\u00f4ng b\u1eb1ng v\u1edbi nh\u1eefng ng\u01b0\u1eddi “ngay”. Ch\u1eb3ng h\u1ea1n, \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c t\u1ebf ch\u1ec9 cho thu\u00ea nh\u00e0 c\u00f3 v\u00e0i th\u00e1ng trong n\u0103m \u0111\u00f3, v\u00ec nhi\u1ec1u l\u00fd do nh\u01b0 m\u1edbi mua nh\u00e0 ho\u1eb7c m\u1eb7t b\u1eb1ng \u1ebf do d\u1ecbch COVID-19, khi \u0111\u00f3 h\u1ecd b\u1ecb thi\u1ec7t th\u00f2i n\u1ebfu t\u00ednh theo th\u00f4ng t\u01b0 40.<\/p>\n

Theo t\u00f4i, c\u01a1 quan thu\u1ebf n\u00ean b\u1ed5 sung, s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh theo h\u01b0\u1edbng sao cho kh\u00f4ng g\u00e2y thi\u1ec7t h\u1ea1i \u0111\u1ebfn nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/p>\n

* Chuy\u00ean gia thu\u1ebf\u00a0Nguy\u1ec5n Th\u00e1i S\u01a1n:<\/strong><\/p>\n

Ng\u01b0\u1eddi cho thu\u00ea nh\u1eadn ti\u1ec1n 1 l\u1ea7n\u00a0c\u00e0ng g\u1eb7p kh\u00f3<\/strong><\/p>\n

Ngo\u00e0i b\u1ea5t h\u1ee3p l\u00fd trong c\u00e1ch t\u00ednh thu\u1ebf theo doanh thu danh ngh\u0129a, t\u1ea1i th\u00f4ng t\u01b0 40 B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng h\u01b0\u1edbng d\u1eabn nh\u1eefng tr\u01b0\u1eddng h\u1ee3p thu\u00ea tr\u1ea3 tr\u01b0\u1edbc, ng\u01b0\u1eddi cho thu\u00ea c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf m\u1ed9t l\u1ea7n. Ch\u1eb3ng h\u1ea1n, n\u1ebfu ng\u01b0\u1eddi thu\u00ea tr\u1ea3 tr\u01b0\u1edbc 3 n\u0103m \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea, ng\u01b0\u1eddi cho thu\u00ea ph\u1ea3i n\u1ed9p thu\u1ebf 1 l\u1ea7n cho c\u1ea3 3 n\u0103m.<\/p>\n

C\u0169ng t\u1ea1i th\u00f4ng t\u01b0 n\u00e0y, n\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i doanh thu t\u00ednh thu\u1ebf, k\u1ef3 thanh to\u00e1n, th\u1eddi h\u1ea1n thu\u00ea, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf cho k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 s\u1ef1 thay \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p t\u1edd khai thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh t\u0103ng doanh thu, c\u00e1 nh\u00e2n ph\u1ea3i t\u1ef1 \u0111\u1ed9ng n\u1ed9p th\u00eam thu\u1ebf cho \u0111\u00fang v\u00e0 \u0111\u1ee7 theo t\u1edd khai.<\/p>\n

Tuy nhi\u00ean, c\u01a1 quan thu\u1ebf kh\u00f4ng h\u01b0\u1edbng d\u1eabn tr\u01b0\u1eddng h\u1ee3p t\u1edd khai thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu c\u00f3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf t\u1ef1 \u0111\u1ed9ng ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba cho c\u00e1 nh\u00e2n hay kh\u00f4ng. N\u1ebfu th\u00f4ng t\u01b0 kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh vi\u1ec7c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf n\u1ed9p d\u01b0 n\u00e0y, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n \u0111\u00f2i Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i tr\u1ea3 l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p d\u01b0 hay kh\u00f4ng, b\u1edfi \u0111\u00e2y l\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi cho thu\u00ea nh\u00e0.<\/p>\n

Th\u1ef1c t\u1ebf cho th\u1ea5y trong c\u00e1c \u0111\u1ee3t d\u1ecbch v\u1eeba qua, ng\u01b0\u1eddi cho thu\u00ea m\u1eb7t b\u1eb1ng ho\u1eb7c cho thu\u00ea nh\u00e0 \u0111\u1ec1u ph\u1ea3i gi\u1ea3m ti\u1ec1n cho thu\u00ea \u0111\u1ec3 chia s\u1ebb v\u1edbi ng\u01b0\u1eddi \u0111i thu\u00ea, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i t\u1ea1m d\u1eebng \u0111\u1ec3 ph\u00f2ng ch\u1ed1ng d\u1ecbch. V\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf m\u1ed9t l\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i ti\u1ec1n thu\u1ebf v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u1eb1m \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

* LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (gi\u00e1m \u0111\u1ed1c C\u00f4ng ty lu\u1eadt AnVi):<\/em><\/strong><\/p>\n

Ph\u1ea3i b\u00e3i b\u1ecf\u00a0n\u1ed9i dung h\u01b0\u1edbng d\u1eabn\u00a0sai lu\u1eadt<\/em><\/strong><\/p>\n

Theo t\u00f4i, h\u01b0\u1edbng d\u1eabn t\u1ea1i th\u00f4ng t\u01b0 l\u00e0 tr\u00e1i lu\u1eadt, g\u00e2y b\u1ea5t l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00ean c\u1ea7n ph\u1ea3i b\u00e3i b\u1ecf. B\u1edfi theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf, doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/em><\/p>\n

Do \u0111\u00f3, kh\u00f4ng th\u1ec3 c\u00f3 chuy\u1ec7n cho thu\u00ea nh\u00e0 kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf n\u1ebfu doanh thu danh ngh\u0129a h\u01a1n 100 tri\u1ec7u \u0111\u1ed3ng nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i th\u00f4ng t\u01b0 40 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

\u0110\u1ec3 c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi v\u1edbi c\u00f4ng lu\u1eadn v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a th\u00f4ng t\u01b0 40, C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt (B\u1ed9 T\u01b0 ph\u00e1p) c\u1ea7n xem x\u00e9t v\u00e0 c\u00f3 ki\u1ebfn ngh\u1ecb ngay v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh c\u00e1ch x\u1eed l\u00fd kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 v\u1edbi n\u1ed9i dung h\u01b0\u1edbng d\u1eabn sai quy \u0111\u1ecbnh.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh: doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf<\/strong><\/p>\n

Chi\u1ec1u 23-6, B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c c\u00f3 th\u00f4ng c\u00e1o g\u1eedi c\u01a1 quan b\u00e1o ch\u00ed v\u1ec1 th\u00f4ng t\u01b0 40, trong \u0111\u00f3 kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

Theo \u0111\u00f3, n\u1ebfu \u0111\u00e3 khai, n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ebfn cu\u1ed1i n\u0103m t\u1ef1 x\u00e1c \u0111\u1ecbnh doanh thu trong n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd ho\u00e0n tr\u1ea3 ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 ph\u1ea3i n\u1ed9p ph\u00e1t sinh c\u1ee7a k\u1ef3 sau theo quy \u0111\u1ecbnh.<\/p>\n

Ngo\u00e0i vi\u1ec7c giao T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1edbm c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng tri\u1ec3n khai th\u00f4ng t\u01b0 s\u1ed1 40 theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, B\u1ed9 T\u00e0i ch\u00ednh y\u00eau c\u1ea7u c\u01a1 quan n\u00e0y ti\u1ebfp t\u1ee5c t\u0103ng c\u01b0\u1eddng c\u00e1c gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; gi\u1ea3i \u0111\u00e1p k\u1ecbp th\u1eddi c\u00e1c v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 vi\u1ec7c cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ec3 c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh c\u00f3 th\u1ec3 khai, n\u1ed9p v\u00e0 ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed thu\u1eadn l\u1ee3i.<\/p>\n

L.THANH<\/strong><\/p>\n

\u00c1NH H\u1ed2NG – L\u00ca THANH<\/p>\n

Tu\u1ed5i<\/em><\/strong> tr\u1ebb (Kinh doanh) 24-6-2021:<\/em><\/strong><\/p>\n

https:\/\/tuoitre.vn\/vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai-20210624080639059.htm<\/em><\/a><\/p>\n

 <\/p>\n

(66\/1.462)<\/em>","protected":false},"excerpt":{"rendered":"

(TT)- Trao \u0111\u1ed5i v\u1edbi Tu\u1ed5i Tr\u1ebb v\u1ec1 “H\u01b0\u1edbng d\u1eabn k\u1ef3 l\u1ea1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh: Cho thu\u00ea nh\u00e0 v\u00e0i th\u00e1ng, t\u00ednh thu\u1ebf c\u1ea3 n\u0103m” (Tu\u1ed5i Tr\u1ebb 20-6), nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng ph\u1ea3i lo\u1ea1i b\u1ecf h\u01b0\u1edbng d\u1eabn tr\u00e1i lu\u1eadt tr\u01b0\u1edbc khi quy \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 1-8 t\u1edbi. Nhi\u1ec1u m\u1eb7t b\u1eb1ng, nh\u00e0 […]<\/p>\n","protected":false},"author":7,"featured_media":9314,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-9313","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n3.395. V\u1ee5 'h\u01b0\u1edbng d\u1eabn k\u1ef3 l\u1ea1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh': H\u01b0\u1edbng d\u1eabn tr\u00e1i lu\u1eadt, ph\u1ea3i s\u1eeda sai. - ANVI Law Firm<\/title>\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\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.395. V\u1ee5 'h\u01b0\u1edbng d\u1eabn k\u1ef3 l\u1ea1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh': H\u01b0\u1edbng d\u1eabn tr\u00e1i lu\u1eadt, ph\u1ea3i s\u1eeda sai.[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(TT)- Trao \u0111\u1ed5i v\u1edbi Tu\u1ed5i Tr\u1ebb v\u1ec1 “H\u01b0\u1edbng d\u1eabn k\u1ef3 l\u1ea1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh: Cho thu\u00ea nh\u00e0 v\u00e0i th\u00e1ng, t\u00ednh thu\u1ebf c\u1ea3 n\u0103m” (Tu\u1ed5i Tr\u1ebb 20-6), nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng ph\u1ea3i lo\u1ea1i b\u1ecf h\u01b0\u1edbng d\u1eabn tr\u00e1i lu\u1eadt tr\u01b0\u1edbc khi quy \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 1-8 t\u1edbi. Nhi\u1ec1u m\u1eb7t b\u1eb1ng, nh\u00e0 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/\" \/>\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=\"2021-06-24T11:56:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-28T12:09:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/Screen-Shot-2022-02-28-at-19.08.05.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1089\" \/>\n\t<meta property=\"og:image:height\" content=\"726\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\" \/>\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=\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\" \/>\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\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/3ed6356b2b43ea929d46dfbdac9c841c\"},\"headline\":\"3.395. V\u1ee5 ‘h\u01b0\u1edbng d\u1eabn k\u1ef3 l\u1ea1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh’: H\u01b0\u1edbng d\u1eabn tr\u00e1i lu\u1eadt, ph\u1ea3i s\u1eeda sai.\",\"datePublished\":\"2021-06-24T11:56:57+00:00\",\"dateModified\":\"2022-02-28T12:09:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/\"},\"wordCount\":2148,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/#organization\"},\"image\":{\"@id\":\"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/Screen-Shot-2022-02-28-at-19.08.05.png\",\"articleSection\":[\"Ph\u1ecfng v\u1ea5n\",\"T\u01b0 li\u1ec7u ANVI\"],\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/\",\"url\":\"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/\",\"name\":\"[:vi]3.395. V\u1ee5 'h\u01b0\u1edbng d\u1eabn k\u1ef3 l\u1ea1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh': H\u01b0\u1edbng d\u1eabn tr\u00e1i lu\u1eadt, ph\u1ea3i s\u1eeda sai.[:] - ANVI Law Firm\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/Screen-Shot-2022-02-28-at-19.08.05.png\",\"datePublished\":\"2021-06-24T11:56:57+00:00\",\"dateModified\":\"2022-02-28T12:09:17+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/#primaryimage\",\"url\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/Screen-Shot-2022-02-28-at-19.08.05.png\",\"contentUrl\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/Screen-Shot-2022-02-28-at-19.08.05.png\",\"width\":1089,\"height\":726},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/anvilaw.com\/vi\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"(Ti\u1ebfng Vi\u1ec7t) 3.395. V\u1ee5 ‘h\u01b0\u1edbng d\u1eabn k\u1ef3 l\u1ea1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh’: H\u01b0\u1edbng d\u1eabn tr\u00e1i lu\u1eadt, ph\u1ea3i s\u1eeda sai.\"}]},{\"@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\/3ed6356b2b43ea929d46dfbdac9c841c\",\"name\":\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8a1dd94c1d11e35c4c80b442ca4ef4e6aaee413a43ee9f7311c8534fc1aa358b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8a1dd94c1d11e35c4c80b442ca4ef4e6aaee413a43ee9f7311c8534fc1aa358b?s=96&d=mm&r=g\",\"caption\":\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\"},\"sameAs\":[\"http:\/\/hangtt\"],\"url\":\"https:\/\/anvilaw.com\/vi\/author\/hangtt\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:vi]3.395. V\u1ee5 'h\u01b0\u1edbng d\u1eabn k\u1ef3 l\u1ea1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh': H\u01b0\u1edbng d\u1eabn tr\u00e1i lu\u1eadt, ph\u1ea3i s\u1eeda sai.[:] - ANVI Law Firm","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\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/","og_locale":"vi_VN","og_type":"article","og_title":"[:vi]3.395. V\u1ee5 'h\u01b0\u1edbng d\u1eabn k\u1ef3 l\u1ea1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh': H\u01b0\u1edbng d\u1eabn tr\u00e1i lu\u1eadt, ph\u1ea3i s\u1eeda sai.[:] - ANVI Law Firm","og_description":"(TT)- Trao \u0111\u1ed5i v\u1edbi Tu\u1ed5i Tr\u1ebb v\u1ec1 “H\u01b0\u1edbng d\u1eabn k\u1ef3 l\u1ea1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh: Cho thu\u00ea nh\u00e0 v\u00e0i th\u00e1ng, t\u00ednh thu\u1ebf c\u1ea3 n\u0103m” (Tu\u1ed5i Tr\u1ebb 20-6), nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng ph\u1ea3i lo\u1ea1i b\u1ecf h\u01b0\u1edbng d\u1eabn tr\u00e1i lu\u1eadt tr\u01b0\u1edbc khi quy \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 1-8 t\u1edbi. Nhi\u1ec1u m\u1eb7t b\u1eb1ng, nh\u00e0 […]","og_url":"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/","og_site_name":"ANVI Law Firm","article_publisher":"https:\/\/facebook.com\/anvilawfirm","article_published_time":"2021-06-24T11:56:57+00:00","article_modified_time":"2022-02-28T12:09:17+00:00","og_image":[{"width":1089,"height":726,"url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/Screen-Shot-2022-02-28-at-19.08.05.png","type":"image\/png"}],"author":"Tr\u01b0\u01a1ng Thu H\u1eb1ng","twitter_card":"summary_large_image","twitter_creator":"@anvilawfirm","twitter_site":"@anvilawfirm","twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"Tr\u01b0\u01a1ng Thu H\u1eb1ng","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"11 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/#article","isPartOf":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/"},"author":{"name":"Tr\u01b0\u01a1ng Thu H\u1eb1ng","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/3ed6356b2b43ea929d46dfbdac9c841c"},"headline":"3.395. V\u1ee5 ‘h\u01b0\u1edbng d\u1eabn k\u1ef3 l\u1ea1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh’: H\u01b0\u1edbng d\u1eabn tr\u00e1i lu\u1eadt, ph\u1ea3i s\u1eeda sai.","datePublished":"2021-06-24T11:56:57+00:00","dateModified":"2022-02-28T12:09:17+00:00","mainEntityOfPage":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/"},"wordCount":2148,"commentCount":0,"publisher":{"@id":"https:\/\/anvilaw.com\/vi\/#organization"},"image":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/#primaryimage"},"thumbnailUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/Screen-Shot-2022-02-28-at-19.08.05.png","articleSection":["Ph\u1ecfng v\u1ea5n","T\u01b0 li\u1ec7u ANVI"],"inLanguage":"vi","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/","url":"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/","name":"[:vi]3.395. V\u1ee5 'h\u01b0\u1edbng d\u1eabn k\u1ef3 l\u1ea1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh': H\u01b0\u1edbng d\u1eabn tr\u00e1i lu\u1eadt, ph\u1ea3i s\u1eeda sai.[:] - ANVI Law Firm","isPartOf":{"@id":"https:\/\/anvilaw.com\/vi\/#website"},"primaryImageOfPage":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/#primaryimage"},"image":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/#primaryimage"},"thumbnailUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/Screen-Shot-2022-02-28-at-19.08.05.png","datePublished":"2021-06-24T11:56:57+00:00","dateModified":"2022-02-28T12:09:17+00:00","breadcrumb":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/"]}]},{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/#primaryimage","url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/Screen-Shot-2022-02-28-at-19.08.05.png","contentUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/Screen-Shot-2022-02-28-at-19.08.05.png","width":1089,"height":726},{"@type":"BreadcrumbList","@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-395-vu-huong-dan-ky-la-cua-bo-tai-chinh-huong-dan-trai-luat-phai-sua-sai\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/anvilaw.com\/vi\/"},{"@type":"ListItem","position":2,"name":"(Ti\u1ebfng Vi\u1ec7t) 3.395. V\u1ee5 ‘h\u01b0\u1edbng d\u1eabn k\u1ef3 l\u1ea1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh’: H\u01b0\u1edbng d\u1eabn tr\u00e1i lu\u1eadt, ph\u1ea3i s\u1eeda sai."}]},{"@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\/3ed6356b2b43ea929d46dfbdac9c841c","name":"Tr\u01b0\u01a1ng Thu H\u1eb1ng","image":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/8a1dd94c1d11e35c4c80b442ca4ef4e6aaee413a43ee9f7311c8534fc1aa358b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8a1dd94c1d11e35c4c80b442ca4ef4e6aaee413a43ee9f7311c8534fc1aa358b?s=96&d=mm&r=g","caption":"Tr\u01b0\u01a1ng Thu H\u1eb1ng"},"sameAs":["http:\/\/hangtt"],"url":"https:\/\/anvilaw.com\/vi\/author\/hangtt\/"}]}},"_links":{"self":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/9313","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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/comments?post=9313"}],"version-history":[{"count":0,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/9313\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/media\/9314"}],"wp:attachment":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/media?parent=9313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/categories?post=9313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/tags?post=9313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}