{"id":3288,"date":"2020-01-17T11:02:43","date_gmt":"2020-01-17T11:02:43","guid":{"rendered":"https:\/\/kpmadvisory.com.vn\/?p=3288"},"modified":"2023-08-04T14:40:21","modified_gmt":"2023-08-04T14:40:21","slug":"from-01-11-2020-all-enterprises-have-to-register-for-using-electronic-bill","status":"publish","type":"post","link":"https:\/\/kpm-as.com\/vi\/from-01-11-2020-all-enterprises-have-to-register-for-using-electronic-bill\/","title":{"rendered":"From  01\/11\/2020, all enterprises have to register for using electronic bill"},"content":{"rendered":"<p><span style=\"color: #000000;\"><em>\u0110\u00f3 l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC ng\u00e0y 30\/9\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/em><\/span><\/p>\n<p><span style=\"color: #000000;\">Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC n\u00eau r\u00f5, t\u1eeb ng\u00e0y 01\/11\/2020, c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><span style=\"color: #000000;\">T\u1eeb ng\u00e0y 01\/11\/2018 \u0111\u1ebfn ng\u00e0y 31\/10\/2020, \u0111\u1ec3 chu\u1ea9n b\u1ecb \u0111i\u1ec1u ki\u1ec7n c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ec3 \u0111\u0103ng k\u00fd, s\u1eed d\u1ee5ng, tra c\u1ee9u v\u00e0 chuy\u1ec3n d\u1eef li\u1ec7u l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP, trong khi c\u01a1 quan thu\u1ebf ch\u01b0a th\u00f4ng b\u00e1o c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP v\u00e0 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC th\u00ec doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u1eabn \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"color: #000000;\">K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh m\u00e0 c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t.<\/span><\/p>\n<p><span style=\"color: #000000;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u00f3 d\u00f9ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d. Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) c\u00f3 sai s\u00f3t, sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).<\/span><\/p>\n<p><span style=\"color: #000000;\">Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC quy \u0111\u1ecbnh, \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (c\u01a1 s\u1edf gi\u00e1o d\u1ee5c c\u00f4ng l\u1eadp, c\u01a1 s\u1edf y t\u1ebf c\u00f4ng l\u1eadp) \u0111\u00e3 s\u1eed d\u1ee5ng Phi\u1ebfu thu ti\u1ec1n th\u00ec ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng Phi\u1ebfu thu ti\u1ec1n \u0111\u00e3 s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf n\u1ebfu t\u1ed5 ch\u1ee9c s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (c\u01a1 s\u1edf gi\u00e1o d\u1ee5c c\u00f4ng l\u1eadp, c\u01a1 s\u1edf y t\u1ebf c\u00f4ng l\u1eadp) ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin m\u00e0 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng H\u00f3a \u0111\u01a1n ki\u00eam Phi\u1ebfu thu ti\u1ec1n h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh: s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 v\u00e0 s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec th\u1ef1c hi\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf c\u00f9ng v\u1edbi vi\u1ec7c n\u1ed9p t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin th\u00ec t\u1ed5 ch\u1ee9c s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (c\u01a1 s\u1edf gi\u00e1o d\u1ee5c c\u00f4ng l\u1eadp, c\u01a1 s\u1edf y t\u1ebf c\u00f4ng l\u1eadp) \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #000000;\"><em>Ngu\u1ed3n: https:\/\/tapchitaichinh.vn<\/em><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110\u00f3 l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC ng\u00e0y 30\/9\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>","protected":false},"author":1,"featured_media":2287,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[85],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3288"}],"collection":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/comments?post=3288"}],"version-history":[{"count":1,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3288\/revisions"}],"predecessor-version":[{"id":3289,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3288\/revisions\/3289"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media\/2287"}],"wp:attachment":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media?parent=3288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/categories?post=3288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/tags?post=3288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}