{"id":6547,"date":"2026-10-19T05:54:29","date_gmt":"2026-10-19T05:54:29","guid":{"rendered":"https:\/\/prv.com.vn\/?p=6547"},"modified":"2026-10-19T05:54:29","modified_gmt":"2026-10-19T05:54:29","slug":"cong-van-so-7279-tni-qldn2-ngay-13-08-2026-huong-dan-nop-thue-nha-thau-va-chi-phi-duoc-tru-khi-mua-dich-vu-cua-nha-cung-cap-nuoc-ngoai-tiktok-pte-ltd","status":"publish","type":"post","link":"https:\/\/prv.com.vn\/vi\/tin-tuc\/cong-van-so-7279-tni-qldn2-ngay-13-08-2026-huong-dan-nop-thue-nha-thau-va-chi-phi-duoc-tru-khi-mua-dich-vu-cua-nha-cung-cap-nuoc-ngoai-tiktok-pte-ltd\/","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 7279\/ TNI-QLDN2 ng\u00e0y 13\/08\/2026 h\u01b0\u1edbng d\u1eabn n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi mua d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i (Tiktok Pte. Ltd)"},"content":{"rendered":"<h3 style=\"text-align: center; color: red;\"><strong>C\u00d4NG V\u0102N S\u1ed0 7279\/TNI-QLDN2 NG\u00c0Y 13\/08\/2026 H\u01af\u1edaNG D\u1eaaN N\u1ed8P THU\u1ebe NH\u00c0 TH\u1ea6U V\u00c0 CHI PH\u00cd \u0110\u01af\u1ee2C TR\u1eea KHI MUA D\u1ecaCH V\u1ee4 C\u1ee6A NH\u00c0 CUNG C\u1ea4P N\u01af\u1edaC NGO\u00c0I (TIKTOK PTE. LTD)<\/strong><\/h3>\n<p>Ng\u00e0y 13\/08\/2026, Thu\u1ebf t\u1ec9nh T\u00e2y Ninh ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 7279\/TNI-QLDN2 h\u01b0\u1edbng d\u1eabn ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n thanh to\u00e1n d\u1ecbch v\u1ee5 cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i TikTok Pte. Ltd, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>N\u1ebfu TikTok Pte. Ltd \u0111\u00e3 tr\u1ef1c ti\u1ebfp k\u00ea khai, n\u1ed9p thu\u1ebf tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi doanh thu nh\u1eadn t\u1eeb doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 h\u00f3a \u0111\u01a1n\/ch\u1ee9ng t\u1eeb \u0111\u00e3 bao g\u1ed3m thu\u1ebf Vi\u1ec7t Nam, doanh nghi\u1ec7p Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u.<\/li>\n<li>H\u00f3a \u0111\u01a1n\/ch\u1ee9ng t\u1eeb do TikTok Pte. Ltd ph\u00e1t h\u00e0nh kh\u00f4ng ph\u1ea3i h\u00f3a \u0111\u01a1n GTGT theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, n\u00ean doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/li>\n<li>Ph\u00ed d\u1ecbch v\u1ee5 s\u00e0n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (\u201cTNDN\u201d) n\u1ebfu ch\u1ee9ng t\u1eeb ghi \u0111\u1ea7y \u0111\u1ee7 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7.<\/li>\n<\/ul>\n<p>\ud83d\udc49 Doanh nghi\u1ec7p kinh doanh tr\u00ean TikTok c\u1ea7n ki\u1ec3m tra t\u00ecnh tr\u1ea1ng k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ed3ng th\u1eddi r\u00e0 so\u00e1t th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n\/ch\u1ee9ng t\u1eeb v\u00e0 h\u1ed3 s\u01a1 thanh to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 b\u1ea3o \u0111\u1ea3m \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00d4NG V\u0102N S\u1ed0 7279\/TNI-QLDN2 NG\u00c0Y 13\/08\/2026 H\u01af\u1edaNG D\u1eaaN N\u1ed8P THU\u1ebe NH\u00c0 TH\u1ea6U V\u00c0 CHI PH\u00cd \u0110\u01af\u1ee2C TR\u1eea KHI MUA D\u1ecaCH V\u1ee4 C\u1ee6A NH\u00c0 CUNG C\u1ea4P N\u01af\u1edaC NGO\u00c0I (TIKTOK PTE. LTD) Ng\u00e0y 13\/08\/2026, Thu\u1ebf t\u1ec9nh T\u00e2y Ninh ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 7279\/TNI-QLDN2 h\u01b0\u1edbng d\u1eabn ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed&#8230;<\/p>\n","protected":false},"author":4,"featured_media":6488,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-6547","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6547","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=6547"}],"version-history":[{"count":1,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6547\/revisions"}],"predecessor-version":[{"id":6548,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6547\/revisions\/6548"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/media\/6488"}],"wp:attachment":[{"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=6547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=6547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=6547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}