{"id":1327,"date":"2024-01-14T03:39:06","date_gmt":"2024-01-14T03:39:06","guid":{"rendered":"https:\/\/life-coach.matbao.website\/dieu-chinh-gia-hop-dong-don-gia-co-dinh-khi-thay-doi-thue-gtgt\/"},"modified":"2024-01-14T03:39:06","modified_gmt":"2024-01-14T03:39:06","slug":"dieu-chinh-gia-hop-dong-don-gia-co-dinh-khi-thay-doi-thue-gtgt","status":"publish","type":"post","link":"https:\/\/life-coach.matbao.website\/?p=1327","title":{"rendered":"\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 h\u1ee3p \u0111\u1ed3ng theo \u0111\u01a1n gi\u00e1 c\u1ed1 \u0111\u1ecbnh khi thay \u0111\u1ed5i thu\u1ebf GTGT"},"content":{"rendered":"

\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 h\u1ee3p \u0111\u1ed3ng theo \u0111\u01a1n gi\u00e1 c\u1ed1 \u0111\u1ecbnh khi thay \u0111\u1ed5i gi\u1ea3m thu\u1ebf GTGT<\/a><\/span><\/em><\/h2>\n

B\u1ed9 X\u00e2y d\u1ef1ng nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n s\u1ed1 115\/CV-TT ng\u00e0y 06\/10\/2023 C\u00f4ng ty C\u1ed5 ph\u1ea7n T\u1eadp \u0111o\u00e0n Tr\u01b0\u1eddng Th\u1ecbnh v\u1ec1 vi\u1ec7c khi gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb 10% xu\u1ed1ng 8% theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 15\/2022\/N\u0110-CP c\u00f3 l\u00e0m thay \u0111\u1ed5i \u0111\u01a1n gi\u00e1 trong H\u1ee3p \u0111\u1ed3ng thi c\u00f4ng x\u00e2y d\u1ef1ng theo h\u00ecnh th\u1ee9c: \u0110\u01a1n gi\u00e1 c\u1ed1 \u0111\u1ecbnh.<\/strong><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/em><\/p>\n\n\n\n
Sau khi xem x\u00e9t, B\u1ed9 X\u00e2y d\u1ef1ng \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n 88\/BXD-KTXD c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n

1. Vi\u1ec7c qu\u1ea3n l\u00fd, \u0111i\u1ec1u ch\u1ec9nh, thanh to\u00e1n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng th\u1ef1c hi\u1ec7n theo n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c t\u00e0i li\u1ec7u k\u00e8m theo h\u1ee3p \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng cho h\u1ee3p \u0111\u1ed3ng \u0111\u00f3.<\/p>\n

2. N\u1ed9i dung v\u0103n b\u1ea3n s\u1ed1 115\/CV-TT ch\u01b0a n\u00eau c\u1ee5 th\u1ec3 ngu\u1ed3n v\u1ed1n th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng n\u00ean B\u1ed9 X\u00e2y d\u1ef1ng ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3. Tr\u01b0\u1eddng h\u1ee3p, h\u1ee3p \u0111\u1ed3ng k\u00fd gi\u1eefa c\u00e1c b\u00ean thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 37\/2015\/N\u0110-CP ng\u00e0y 22\/4\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 50\/2021\/N\u0110-CP<\/strong><\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 37\/2015\/N\u0110-CP th\u00ec vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 h\u1ee3p \u0111\u1ed3ng<\/strong> x\u00e2y d\u1ef1ng khi Nh\u00e0 n\u01b0\u1edbc thay \u0111\u1ed5i ch\u00ednh s\u00e1ch (trong \u0111\u00f3 bao g\u1ed3m c\u1ea3 ch\u00ednh s\u00e1ch v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 143 Lu\u1eadt X\u00e2y d\u1ef1ng; kho\u1ea3n 2 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 37\/2015\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 50\/2021\/N\u0110-CP.<\/p>\n

Trung t\u00e2m Th\u00f4ng tin<\/strong>
\nNgu\u1ed3n: C\u00f4ng v\u0103n 88\/BXD-KTXD.<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ngu\u1ed3n: moc.gov.vn<\/a>\u00a0<\/strong><\/p>\n

Tr\u00edch d\u1eabn l\u00e0m r\u00f5: kho\u1ea3n 2 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 37\/2015\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 50\/2021\/N\u0110-CP v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng l\u00ean quan \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 h\u1ee3p \u0111\u1ed3ng:<\/p>\n

\n

\u201c2. H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng ch\u1ec9 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 143 Lu\u1eadt X\u00e2y d\u1ef1ng s\u1ed1 50\/2014\/QH13 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 143 Lu\u1eadt X\u00e2y d\u1ef1ng s\u1ed1 50\/2014\/QH13 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 64 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 62\/2020\/QH14<\/strong><\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt X\u00e2y d\u1ef1ng. Tr\u01b0\u1eddng h\u1ee3p khi Nh\u00e0 n\u01b0\u1edbc thay \u0111\u1ed5i ch\u00ednh s\u00e1ch \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, th\u00ec vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho ph\u1ea7n c\u00f4ng vi\u1ec7c b\u1ecb \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch \u0111\u00f3 v\u00e0 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan ban h\u00e0nh, h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch<\/em><\/span>.\u201d<\/p>\n<\/blockquote>\n

Thank & Best Regards!<\/strong><\/em><\/span><\/p>\n

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TRUNG T\u00c2M \u0110\u00c0O T\u1ea0O & T\u01af V\u1ea4N QUY\u1ebeT TO\u00c1N V\u1ed0N \u0110\u1ea6U T\u01af [PHAN ANH FIRM]<\/span><\/strong><\/p>\n