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Thời hạn nộp hồ sơ khai thuế tháng 09/2018 và Quý 3/2018 – Edubelife


Bài viết: Thời hạn nộp hồ sơ khai thuế tháng 09/2018 và Quý 3/2018 – Edubelife

Hiện nay đã đến kỳ nộp Hồ sơ khai thuế Tháng 09/2018 và Quý 03/2018 (Giá trị gia tăng, Thu nhập cá nhân, Tiêu thụ đặc biệt, Phí-Lệ phí, tờ khai lệ phí môn bài năm 2018 (đối với tổ chức mới ra hoạt động kinh doanh).

Hạn nộp của các hồ sơ khai thuế phải nộp kỳ này như sau:

 

STT Sắc thuế Ký hiệu mẫu HSKT Kỳ tính thuế Hạn nộp Ghi chú
1 Thuế Giá Trị Gia Tăng, TTĐB, Thu Nhập cá nhân,

Phí-Lệ phí

01/ Giá Trị Gia Tăng,     02/ Giá Trị Gia Tăng, 03/ Giá Trị Gia Tăng, 04 Giá Trị Gia Tăng, 01/TTĐB,

01/PHLP

Tháng 09/2018 22/10/2018 Đối với tổ chức kê khai Giá Trị Gia Tăng theo tháng.
2 Thuế Giá Trị Gia Tăng, TTĐB, Thu Nhập cá nhân,

01/ Giá Trị Gia Tăng,     02/ Giá Trị Gia Tăng, 03/ Giá Trị Gia Tăng, 04 Giá Trị Gia Tăng, 01/TTĐB,

01/PHLP

Quý03/2018 30/10/2018 Đối với tổ chức kê khai Giá Trị Gia Tăng theo Quý.
  3 TK Lệ phí môn bài 01/MBAI Năm 2018     31/10/2018 Đối với tổ chức mới ra hoạt động kinh doanh)
Thời hạn 30 ngày kể từ ngày được cấp giấy chứng nhận ĐKKD. Đối với trường hợp đơn vị chưa hoạt động SXKD.

Lưu ý:

 

  • Việc kê khai thuế Giá Trị Gia Tăng:

+ Doanh nghiệp phải xác định đúng loại hồ sơ khai thuế phải nộp (chỉ nộp 01 loại hồ sơ khai thuế Tháng hoặc Quý, phương pháp khấu trừ hoặc trực tiếp).

+ Chỉ tiêu Thuế Giá Trị Gia Tăng còn được khấu trừ kỳ trước chuyển sang của kỳ này (chỉ tiêu 22) phải luôn bằng Thuế Giá Trị Gia Tăng còn được khấu trừ chuyển kỳ sau (chỉ tiêu 43) trên tờ khai chính thức của kỳ trước.

 

  • Các trường hợp nộp chậm hồ sơ khai thuế sẽ bị xử phạt vi phạm hành chính về thuế theo quy định.
  • Nếu phát sinh số thuế phải nộp thì các doanh nghiệp phải nộp đúng hạn. Các khoản nộp vào Ngân sách nhà nước được nộp theo hình thức điện tử qua cổng thông tin điện tử của cơ quan thuế.
  • Không nộp dồn vào ngày cuối cùng của hạn nộp hồ sơ để tránh xảy ra lỗi khi gửi lên hệ thống thuế.


Bài viết: Thời hạn nộp hồ sơ khai thuế tháng 09/2018 và Quý 3/2018 – Edubelife – Ad Campaign – 2018-10-11 00:49:48

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