{"id":23411,"date":"2022-03-04T16:42:09","date_gmt":"2022-03-04T09:42:09","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&p=23411"},"modified":"2022-04-28T15:05:21","modified_gmt":"2022-04-28T08:05:21","slug":"huong-dan-lap-to-khai-mau-so-03-dl-hddt-phu-luc-ia-ban-hanh-kem-theo-nghi-dinh-so-123-2020-nd-cp-va-gui-du-lieu-hoa-don-den-cqt","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/huong-dan-lap-to-khai-mau-so-03-dl-hddt-phu-luc-ia-ban-hanh-kem-theo-nghi-dinh-so-123-2020-nd-cp-va-gui-du-lieu-hoa-don-den-cqt\/","title":{"rendered":"L\u1eadp t\u1edd khai M\u1eabu s\u1ed1 03\/DL-H\u0110\u0110T theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u00e0 g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn CQT"},"content":{"rendered":"

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<\/span>Khi n\u00e0o \u0111\u01a1n v\u1ecb t\u00f4i c\u1ea7n l\u1eadp t\u1edd khai m\u1eabu s\u1ed1 03\/DL-H\u0110\u0110T g\u1eedi C\u01a1 quan thu\u1ebf?<\/div>
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C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1, \u0110i\u1ec1u 60, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a><\/strong>:<\/p>\n

“1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u00e3 mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh: s\u1ed1 51\/2010\/N\u0110-CP<\/a>\u00a0ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 v\u00e0 s\u1ed1\u00a004\/2014\/N\u0110-CP<\/a>\u00a0ng\u00e0y 17 th\u00e1ng 01 n\u0103m 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.<\/em><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o c\u01a1 s\u1edf kinh doanh chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP<\/a>\u00a0ng\u00e0y 12 th\u00e1ng 9 n\u0103m 2018, n\u1ebfu c\u01a1 s\u1edf kinh doanh 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 theo c\u00e1c h\u00ecnh th\u1ee9c n\u00eau tr\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh\u00a0th\u1ef1c hi\u1ec7n g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo\u00a0<\/span>M\u1eabu s\u1ed1 03\/DL-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA<\/span>\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f9ng v\u1edbi vi\u1ec7c n\u1ed9p t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u01a1<\/span> quan thu\u1ebf x\u00e2y d\u1ef1ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh \u0111\u1ec3 \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u0103ng t\u1ea3i tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ee5c v\u1ee5 vi\u1ec7c tra c\u1ee9u d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n.”<\/span><\/em><\/p>\n

\u0110\u1ed3ng th\u1eddi, d\u1ef1a tr\u00ean Kho\u1ea3n 1, \u0110i\u1ec1u 12, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a><\/strong>:<\/p>\n

“1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u00e3 mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP<\/a>\u00a0ng\u00e0y 14<\/span>\/<\/span>5<\/span>\/<\/span>2010 v\u00e0\u00a0<\/span>Ngh\u1ecb \u0111\u1ecbnh\u00a0<\/span>s\u1ed1\u00a004\/2014\/N\u0110-CP<\/a>\u00a0ng\u00e0y 17<\/span>\/<\/span>01<\/span>\/<\/span>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.<\/span><\/em><\/p>\n

T\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn\u00a0<\/span>h\u1ebft\u00a0ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022<\/span>, \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ecba b\u00e0n \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1ec3 tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec c\u01a1 s\u1edf kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y theo l\u1ed9 tr\u00ecnh th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u01a1 s\u1edf kinh doanh 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 theo c\u00e1c h\u00ecnh th\u1ee9c n\u00eau tr\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 03\/DL-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0c\u00f9ng v\u1edbi vi\u1ec7c n\u1ed9p t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u01a1 quan thu\u1ebf\u00a0<\/span>ti\u1ebfp nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh \u0111\u1ec3 \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u0103ng t\u1ea3i tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ee5c v\u1ee5 vi\u1ec7c tra c\u1ee9u d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n”.<\/span><\/em><\/p>\n

\u21d2 <\/span><\/strong>\u0110\u1ed1i t\u01b0\u1ee3ng c\u1ea7n ph\u1ea3i n\u1ed9p m\u1eabu s\u1ed1 03\/DL-H\u0110\u0110T k\u00e8m t\u1edd khai thu\u1ebf GTGT: <\/strong><\/span>Doanh nghi\u1ec7p thu\u1ed9c 6 t\u1ec9nh th\u00e0nh<\/b>\u00a0\u0111ang th\u00ed \u0111i\u1ec3m tri\u1ec3n khai \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123 v\u00e0 Th\u00f4ng t\u01b0 78 giai \u0111o\u1ea1n 1 (T\u1eeb th\u00e1ng 11\/2021 \u0111\u1ebfn h\u1ebft th\u00e1ng 03\/2022) g\u1ed3m: H\u00e0 N\u1ed9i, TP. H\u1ed3 Ch\u00ed Minh, Qu\u1ea3ng Ninh, H\u1ea3i Ph\u00f2ng, Ph\u00fa Th\u1ecd v\u00e0 B\u00ecnh \u0110\u1ecbnh,\u00a0\u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf<\/b>\u00a0nh\u01b0ng\u00a0ch\u01b0a k\u1ecbp chuy\u1ec3n \u0111\u1ed5i<\/b>\u00a0trong qu\u00fd 4\/2021 ho\u1eb7c\u00a0kh\u00f4ng c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin<\/b>, ph\u1ea3i ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n theo c\u00e1c h\u00ecnh th\u1ee9c ho\u00e1 \u0111\u01a1n m\u1eabu c\u0169 (h\u00f3a \u0111\u01a1n gi\u1ea5y, h\u00f3a \u0111\u01a1n t\u1ef1 in, ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 32).<\/em><\/p>\n

\u21d2 <\/span>Ngo\u00e0i c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00ean<\/strong>, c\u00e1c doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u01a1 s\u1edf v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin, \u0111\u00e3 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i l\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed Ngh\u1ecb \u0111\u1ecbnh 123, Th\u00f4ng t\u01b0 78 theo \u0111\u00fang l\u1ed9 tr\u00ecnh th\u00f4ng b\u00e1o c\u1ee7a CQT trong k\u1ef3 khai thu\u1ebf th\u00e1ng 12\/2021, qu\u00fd 4\/2021 v\u00e0 c\u00e1c doanh nghi\u1ec7p thu\u1ed9c 57 t\u1ec9nh th\u00e0nh c\u00f2n l\u1ea1i th\u00ec kh\u00f4ng c\u1ea7n l\u1eadp v\u00e0 g\u1eedi k\u00e8m m\u1eabu ph\u1ee5 l\u1ee5c 03\/DL-H\u0110\u0110T, m\u00e0 ch\u1ec9 c\u1ea7n n\u1ed9p t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 l\u00e0m b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n m\u1eabu BC26\/AC nh\u01b0 th\u01b0\u1eddng.<\/p>\n<\/div><\/div>\n

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<\/span>H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n chi ti\u1ebft tr\u00ean ph\u1ea7n m\u1ec1m<\/div>
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T\u1eeb MISA SME2022 – phi\u00ean b\u1ea3n R15<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng l\u1eadp t\u1edd khai m\u1eabu 03\/DL-H\u0110\u0110T.<\/p>\n

L\u01b0u \u00fd:<\/strong> K\u00ea\u0301 toa\u0301n pha\u0309i \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n ch\u1ee9c n\u0103ng T\u1edd khai 03\/DL-H\u0110\u0110T<\/strong> tr\u00ean chi nh\u00e1nh v\u00e0 s\u1ed5 \u0111ang l\u00e0m vi\u1ec7c thi\u0300 m\u01a1\u0301i co\u0301 th\u00ea\u0309 th\u01b0\u0323c hi\u00ea\u0323n \u0111\u01b0\u01a1\u0323c ch\u01b0\u0301c n\u0103ng na\u0300y. (Chi ti\u00ea\u0301t h\u01b0\u01a1\u0301ng d\u00e2\u0303n ph\u00e2n quy\u00ea\u0300n, xem\u00a0ta\u0323i \u0111\u00e2y<\/a><\/strong>)<\/em><\/p>\n