{"id":4309,"date":"2023-04-15T08:27:20","date_gmt":"2023-04-15T01:27:20","guid":{"rendered":"https:\/\/nhonhoiip.com.vn\/?p=4309"},"modified":"2023-04-15T08:32:47","modified_gmt":"2023-04-15T01:32:47","slug":"toan-van-nghi-dinh-12-2023-nd-cp-ve-gia-han-thue-tien-thue-dat","status":"publish","type":"post","link":"https:\/\/nhonhoiip.com.vn\/en\/toan-van-nghi-dinh-12-2023-nd-cp-ve-gia-han-thue-tien-thue-dat\/","title":{"rendered":"TO\u00c0N V\u0102N: Ngh\u1ecb \u0111\u1ecbnh 12\/2023\/N\u0110-CP v\u1ec1 gia h\u1ea1n thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\">Ng\u00e0y 14\/4\/2023 Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 12\/2023\/N\u0110-CP ch\u00ednh th\u1ee9c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, TNDN, TNCN v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2023. \u0110\u1ed1i v\u1edbi thu\u1ebf GTGT (tr\u1eeb thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u): gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u00e1t sinh ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 3 \u0111\u1ebfn th\u00e1ng 8 n\u0103m 2023 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd I, qu\u00fd II n\u0103m 2023 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) c\u1ee7a c\u00e1c DN, t\u1ed5 ch\u1ee9c.<\/p>\n<p style=\"text-align: justify;\">Th\u1eddi gian gia h\u1ea1n l\u00e0 6 th\u00e1ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT t\u1eeb th\u00e1ng 3 \u0111\u1ebfn th\u00e1ng 5 n\u0103m 2023 v\u00e0 qu\u00fd I n\u0103m 2023; 5 th\u00e1ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT c\u1ee7a th\u00e1ng 6 n\u0103m 2023 v\u00e0 qu\u00fd II n\u0103m 2023; 4 th\u00e1ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT c\u1ee7a th\u00e1ng 7 n\u0103m 2023; 3 th\u00e1ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT c\u1ee7a th\u00e1ng 8 n\u0103m 2023. Th\u1eddi gian gia h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd I, qu\u00fd II k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2023 c\u1ee7a DN, t\u1ed5 ch\u1ee9c. Th\u1eddi gian gia h\u1ea1n l\u00e0 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ph\u00e1t sinh n\u0103m 2023 c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c n\u00eau t\u1ea1i ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n. Th\u1eddi h\u1ea1n n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 ng\u00e0y 30\/12\/2023.<\/p>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh c\u0169ng gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi 50% s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u00e1t sinh ph\u1ea3i n\u1ed9p n\u0103m 2023 c\u1ee7a DN, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111ang \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ef1c ti\u1ebfp theo quy\u1ebft \u0111\u1ecbnh ho\u1eb7c h\u1ee3p \u0111\u1ed3ng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m. Th\u1eddi gian gia h\u1ea1n l\u00e0 6 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y 31\/5\/2023 \u0111\u1ebfn ng\u00e0y 30\/11\/2023. Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 14\/4-31\/12\/2023.<\/p>\n<p style=\"text-align: justify;\">Xem to\u00e0n v\u0103n t\u1ea1i \u0111\u00e2y: <a href=\"http:\/\/12\/2023\/N\u0110-CP v\u1ec1 gia h\u1ea1n thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t\">To\u00e0n v\u0103n Ngh\u1ecb \u0111\u1ecbnh <\/a><\/p>\n<p><a href=\"https:\/\/nhonhoiip.com.vn\/en\/toan-van-nghi-dinh-12-2023-nd-cp-ve-gia-han-thue-tien-thue-dat\/nghi-dinh-cua-chinh-phu-ve-gia-han-thue-tien-thue-dat-2\/\" rel=\"attachment wp-att-4311\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-4311\" src=\"https:\/\/nhonhoiip.com.vn\/wp-content\/uploads\/2023\/04\/Nghi-dinh-cua-chinh-phu-ve-gia-han-thue-tien-thue-dat-1.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a ch\u00ednh ph\u1ee7 v\u1ec1 gia h\u1ea1n thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t\" width=\"750\" height=\"470\" srcset=\"https:\/\/nhonhoiip.com.vn\/wp-content\/uploads\/2023\/04\/Nghi-dinh-cua-chinh-phu-ve-gia-han-thue-tien-thue-dat-1.jpg 750w, https:\/\/nhonhoiip.com.vn\/wp-content\/uploads\/2023\/04\/Nghi-dinh-cua-chinh-phu-ve-gia-han-thue-tien-thue-dat-1-300x188.jpg 300w, https:\/\/nhonhoiip.com.vn\/wp-content\/uploads\/2023\/04\/Nghi-dinh-cua-chinh-phu-ve-gia-han-thue-tien-thue-dat-1-18x12.jpg 18w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content -->","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 14\/4\/2023 Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 12\/2023\/N\u0110-CP ch\u00ednh th\u1ee9c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, TNDN, TNCN v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2023. \u0110\u1ed1i v\u1edbi thu\u1ebf GTGT (tr\u1eeb thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u): gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u00e1t sinh ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 [&hellip;]<!-- AddThis Advanced Settings generic via filter on get_the_excerpt --><!-- AddThis Share Buttons generic via filter on get_the_excerpt --><\/p>\n","protected":false},"author":1,"featured_media":4311,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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 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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":[22],"tags":[],"class_list":["post-4309","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dat-dai-bat-dong-san"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TO\u00c0N V\u0102N: Ngh\u1ecb \u0111\u1ecbnh 12\/2023\/N\u0110-CP v\u1ec1 gia h\u1ea1n thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/title>\n<meta name=\"description\" content=\"Ng\u00e0y 14\/4\/2023 Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 12\/2023\/N\u0110-CP ch\u00ednh th\u1ee9c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, TNDN, TNCN v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2023.\" \/>\n<meta name=\"robots\" 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